GST Registration in India: Who Needs It, Documents and How to Apply

Who Must Register for GST

GST registration becomes mandatory once your aggregate turnover crosses the limit for your type of supply and your state. For most of India that limit is ₹40 lakh for goods-only suppliers and ₹20 lakh for service providers and mixed suppliers. Telangana is one of ten states and union territories where the goods limit is lower, at ₹20 lakh, so a goods trader in Hyderabad needs to register at the same point as a consultant or agency.

Goods only: ₹40 lakh in most states, but ₹20 lakh in Telangana
Services, or goods and services together: ₹20 lakh in most states and in Telangana

What counts as aggregate turnover

Aggregate turnover is the total value of all your supplies across India under one PAN, not per state or per invoice. It includes taxable sales, exempt sales, nil-rated sales and exports. It leaves out the GST you collect and any purchases on which you pay GST under reverse charge. A trader with ₹15 lakh of taxable sales and ₹8 lakh of exempt sales has aggregate turnover of ₹23 lakh, which is already over the Telangana limit.

When you must register at any turnover

Some businesses have to register from the first rupee, whatever their turnover:

Persons making inter-state supplies of taxable goods (small inter-state service providers below the ₹20 lakh limit are exempt)
Casual taxable persons and non-resident taxable persons
Persons who must pay GST under reverse charge
Persons required to deduct TDS under GST
Agents supplying on behalf of another taxable person
E-commerce operators, and sellers on marketplaces who do not meet the small-seller conditions
Input service distributors and certain foreign digital service providers

Sellers on Amazon, Flipkart, Meesho and similar platforms are no longer always forced to register from day one. Since 1 October 2023, a small seller of goods who supplies only within one state, has a PAN, stays under the threshold and obtains the required enrolment on the GST portal can sell without a GSTIN. Sell across state lines or in more than one state, and registration becomes compulsory.

The 30-day deadline

If you become liable to register, you must apply within 30 days of the date your turnover crossed the limit. A Hyderabad trader who crosses ₹20 lakh on 15 June should apply by 15 July. Tracking turnover monthly, and starting the application once you reach roughly ₹17 lakh to ₹18 lakh, avoids a gap period in which you owe tax but cannot collect it.

Documents Required for GST Registration

GST registration is applied for online with scanned documents, so no physical submission is needed in the normal route. What you upload depends on how your business is constituted.

PAN of the proprietor, partnership, LLP or company: proves the identity and tax identity of the business
Aadhaar of the authorised signatory: used for Aadhaar authentication of the applicant
Photograph of the proprietor, partners or directors: identity record
Proof of the principal place of business (electricity bill, property tax receipt or ownership document): proves the address of the business premises
Rent agreement plus landlord NOC, if the premises are rented: proves your right to use the premises
Partnership deed, LLP agreement or certificate of incorporation: proves how the business is constituted
Authorisation letter or board resolution: proves the authority of the person signing the application
Bank account details: the business bank account to be reported to the portal
Digital Signature Certificate: mandatory for companies and LLPs

A home address can be declared as the principal place of business if you have a valid electricity bill or a rent agreement for it. Whatever address you use, keep the name and address on the utility bill consistent with what you enter in the application, because mismatches are one of the most common causes of queries and rejections.

Each additional place of business, such as a second shop or warehouse in Telangana, must also be declared in the application with its own address proof. A separate registration is needed only when you supply from another state.

How to Apply for GST Registration Online

The entire application runs on the GST portal (gst.gov.in) and follows the same steps in every state.

Start on the portal. Go to Services > Registration > New Registration and choose the option for a taxpayer.
Fill Part A. Enter the legal name as per PAN, PAN, email address and mobile number, and select Telangana as the state. The portal sends separate OTPs to the mobile number and email.
Note the Temporary Reference Number (TRN). It is generated once the OTPs are verified. Use it to log back in and complete Part B, within the period the portal allows before it lapses.
Complete Part B. Enter business details, promoter or partner details, the authorised signatory, the principal place of business, any additional places, the goods or services you supply with their HSN or SAC codes, and bank details.
Upload documents from the list above.
Verify and submit. Sign with Aadhaar-based e-sign or EVC for proprietors and partners, or with a Digital Signature Certificate for companies and LLPs.
Save the Application Reference Number (ARN). It is sent by SMS and email and lets you track the status. Form GST REG-02 acknowledges the application.
Respond to any query. If the officer needs clarification, a notice in Form GST REG-03 is issued and you reply in Form GST REG-04 within 7 working days. Failing to reply, or an unsatisfactory reply, leads to rejection in Form GST REG-05.
Receive your GSTIN. On approval, the registration certificate in Form GST REG-06 is issued and your 15-digit GSTIN is active.

How long does it take?

Simplified scheme (Rule 14A), about 3 working days: for low-risk applicants whose monthly B2B output tax stays at or below ₹2.5 lakh, with Aadhaar authentication completed and one registration per PAN.
Standard route with Aadhaar authentication, about 7 working days: for most applicants who opt for Aadhaar authentication and are not flagged as high-risk.
Physical verification or biometric route, up to 30 working days: for applicants who skip Aadhaar authentication or are flagged as high-risk, who may need to visit a GST Suvidha Kendra with original documents.

The simplified scheme has been available since 1 November 2025. If you opt in and later expect your monthly B2B tax to exceed ₹2.5 lakh, you can withdraw from it using the option on the portal, so check your projected numbers before choosing it.

Your GSTIN

A GSTIN is 15 characters long. The first two digits are the state code, which is 36 for Telangana. The next ten are the PAN of the business, followed by an entity number, the letter Z, and a check digit. Display the GSTIN and your registration certificate at your principal place of business and at every additional place of business.

Voluntary Registration and the Composition Scheme

You do not have to wait for the ₹20 lakh limit. Any business can register voluntarily, and a voluntary registrant is treated like any other taxpayer: it must charge GST, issue tax invoices and file returns. Voluntary registration usually makes sense in four cases:

Your customers are GST-registered businesses that want to claim input tax credit on your invoices
You want input tax credit on your own purchases, rent, software and professional fees
You export services and want to work under a Letter of Undertaking and claim refunds
Tenders, corporate vendor onboarding or marketplaces ask for a GSTIN

The old one-year lock-in on voluntary registrations has been removed, so you can apply for cancellation if you no longer need to stay registered.

Once registered, eligible small businesses can also choose the composition scheme, which replaces regular GST with a flat percentage of turnover and quarterly payment. It is separate from the registration threshold.

Manufacturers and traders: turnover limit ₹1.5 crore, flat rate 1% of turnover
Restaurants not serving alcohol: turnover limit ₹1.5 crore, flat rate 5% of turnover
Eligible service providers: turnover limit ₹50 lakh, flat rate 6% of turnover

The trade-off is real: a composition taxpayer cannot collect GST from customers, cannot claim input tax credit, cannot make inter-state outward supplies, and issues a bill of supply instead of a tax invoice. If you sell to other GST-registered businesses or across state lines, regular registration is usually the better fit.

Why Applications Get Delayed or Rejected

Most delays come from avoidable mismatches rather than the rules themselves:

The name or date of birth on Aadhaar does not match PAN, so authentication fails
The address on the utility bill or rent agreement does not match the address entered in the application
A rented premises has no landlord NOC or a rent agreement that is unclear
Documents are blurred, cropped or in the wrong format
A REG-03 query notice goes unanswered for more than 7 working days
A flagged applicant does not complete biometric verification at a GST Suvidha Kendra within 15 days

Check names, dates and addresses across PAN, Aadhaar and the address proof before you start, and watch the email linked to the application so a query notice is not missed.