Form GST REG-01: applying for GST registration
REG-01 is the GST registration application. Apply within 30 days of crossing ₹40 lakh (goods) or ₹20 lakh (services). No government fee.
Short answer
Form GST REG-01 is the online application for new GST registration. A business must apply within 30 days of becoming liable, usually on crossing aggregate turnover of ₹40 lakh for goods or ₹20 lakh for services (lower in special category states), or immediately for compulsory cases like inter-state goods supply. There is no government fee; approval normally takes 7 working days.
- Due date
- Within 30 days of becoming liable
- Who files
- Businesses crossing the threshold or in compulsory categories
- Threshold
- ₹40 lakh goods / ₹20 lakh services (lower in some states)
- Government fee
- Nil
- Processing time
- 7 working days; up to 30 if verification needed
- Penalty
- ₹10,000 or tax evaded, whichever is higher
- Law
- Sections 22, 24, 25, CGST Act; Rules 8-10
Who needs to apply?
Registration is required once aggregate turnover in a financial year crosses ₹20 lakh for service providers, or ₹40 lakh for suppliers exclusively of goods in states that have adopted the higher limit. In special category states the limits are lower, at ₹10 lakh for services and ₹20 lakh for goods in some cases. Aggregate turnover is computed on an all-India PAN basis and includes exempt supplies.
Section 24 makes registration compulsory regardless of turnover for persons making inter-state taxable supplies of goods, casual taxable persons, persons liable under reverse charge, e-commerce operators, TDS and TCS deductors, input service distributors, non-resident taxable persons and certain sellers through e-commerce platforms. Voluntary registration is also allowed.
What documents are needed?
Applications are often delayed by documents that do not match the details typed into the form. Scan clear copies and keep names, addresses and PAN details consistent across every upload and every field.
- PAN of the business, and PAN and Aadhaar of the proprietor, partners, directors or authorised signatory
- Proof of constitution: partnership deed, certificate of incorporation, LLP agreement or registration certificate
- Proof of principal place of business: electricity bill, property tax receipt or municipal document, plus rent agreement or consent letter if not owned
- Photographs of promoters and authorised signatory, and authorisation letter or board resolution
- Bank account details, which can also be added after registration
How long does approval take?
Under rule 9, the officer must act within seven working days. If Aadhaar authentication is not opted for, or the application is flagged on data analysis and risk parameters, physical verification may be carried out and the time limit extends to 30 days. The officer can seek clarification in REG-03, which must be answered in REG-04 within seven working days. If the officer does not act within the time limit, registration is deemed approved.
From 1 November 2025, an optional simplified route under the new rule 14A is available to small applicants whose output tax on supplies to registered persons is low, with registration granted electronically within three working days. Opting out later requires a separate application.
Aadhaar authentication and biometric verification
Applicants who opt for Aadhaar authentication receive an OTP-based authentication link for each promoter and the authorised signatory. In several states, applications are routed for biometric Aadhaar authentication and photograph capture at a GST Suvidha Kendra, with an appointment booked online. The application is processed only after this step is complete.
Common errors and consequences
Rejections commonly follow from unclear address proof, missing consent letter from the property owner, wrong jurisdiction, HSN or SAC codes that do not match the business, or a name in the form that differs from PAN. Reply to clarification notices fully and on time, because an unanswered REG-03 leads to rejection in REG-05.
Doing business without registration when liable attracts tax with interest and a penalty of ₹10,000 or the tax evaded, whichever is higher, under section 122. Without a GSTIN you also cannot issue tax invoices, and B2B customers cannot claim credit on your supplies. Refogo's partner professionals can file a REG-01 application for a fixed fee.
Step by step
- 1Fill Part A
Enter PAN, state, mobile and email on gst.gov.in and verify OTPs to get a Temporary Reference Number valid for 15 days.
- 2Complete Part B
Add business, promoter, place of business, goods and services and bank details.
- 3Upload documents
Attach constitution proof, address proof, photographs and authorisation.
- 4Opt for Aadhaar authentication
Choose authentication and complete OTP or biometric verification when prompted.
- 5Submit with DSC or EVC
Companies and LLPs sign with DSC; an ARN is generated.
- 6Respond to queries
Reply to any REG-03 notice within seven working days; the certificate is issued in REG-06.
Related services
Sources
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
Is there a fee for GST registration?
No. The government charges no fee for GST registration through REG-01.
Can I register from a residential address?
Yes, if the business operates from there and you provide address proof and, where not owned, the owner's consent.
What happens if I do not respond to REG-03?
The officer can reject the application in REG-05. You will then need to apply afresh.
Do I need GST registration for selling on Amazon or Flipkart?
Sellers of goods through e-commerce operators generally need registration, though relief exists for certain intra-state suppliers below the threshold subject to conditions. Check your case before listing.