Many small businesses first meet GST when a customer asks for a GSTIN, or when turnover quietly crosses a limit. Once the limit is crossed, registration under the Central Goods and Services Tax Act, 2017 is compulsory and the law fixes a short time to apply. This guide covers when you must register, the documents, and each step on the GST portal, including the biometric verification that applies to many applicants in Maharashtra.
Key facts
- Turnover limit in Maharashtra
- Above Rs 40 lakh a year for goods, Rs 20 lakh for services (Section 22)
- Compulsory at any turnover
- Inter-state suppliers of goods, casual taxable persons, reverse-charge cases and many e-commerce sellers (Section 24)
- Time limit
- Apply within 30 days of becoming liable (Section 25)
- Form
- GST REG-01 on the GST portal; Aadhaar biometric verification within 15 days if you are sent to a GST Suvidha Kendra
- Certificate
- GSTIN allotted and REG-06 downloadable on approval
When registration is compulsory
- Turnover. Under Section 22, a supplier must register once aggregate turnover in a financial year exceeds ₹40 lakh for suppliers of goods or ₹20 lakh for suppliers of services in Maharashtra. Aggregate turnover is counted across India for the same PAN and includes taxable and exempt supplies and exports.
- Regardless of turnover. Section 24 requires registration for certain persons whatever their turnover, including inter-state suppliers of goods, casual taxable persons, persons liable under reverse charge, and many sellers supplying through e-commerce operators.
- Time limit. Under Section 25 the application must be made within 30 days of becoming liable. Supplying without registration after that point can attract tax, interest and penalty.
Documents to keep ready
- PAN of the business (or of the proprietor)
- Aadhaar, photograph, and identity and address proof of the proprietor, partners or directors, and of the authorised signatory
- Constitution document: partnership deed, certificate of incorporation, trust deed or society registration certificate
- Proof of the principal place of business: property tax receipt, electricity bill or ownership document; for rented premises, the rent or leave and licence agreement together with the owner’s proof and consent
- Bank account proof: a cancelled cheque or the first page of the passbook or a bank statement
- Authorisation letter or board resolution for the authorised signatory, where the applicant is not a proprietor
Step by step on the GST portal
- Part A of Form GST REG-01. Enter the PAN, mobile number and email. Each is verified by a one-time password, and a Temporary Reference Number (TRN) is issued.
- Part B. Log in with the TRN and fill in the business details, promoters, authorised signatory, principal and additional places of business, goods and services, and bank account, and upload the documents.
- Choose Aadhaar authentication. Opting for it is usually faster and avoids a physical verification.
- Verify and submit with a digital signature or EVC.
- Aadhaar authentication. You receive an email with either an OTP link or, if the portal flags the application on risk parameters, a link to book an appointment at a GST Suvidha Kendra. Maharashtra has had biometric-based authentication since February 2025 under Rule 8(4A).
- If you get a GST Suvidha Kendra appointment, every promoter or partner and the primary authorised signatory must attend with original Aadhaar, PAN and the documents uploaded with the application, for biometric authentication, a photograph and document verification. This must be completed within 15 days of submitting Part B, or the application reference number (ARN) is not generated.
- ARN. Once authentication is complete, the ARN is generated and the application goes to the officer.
- Officer’s decision. The officer either approves the registration or issues a notice in Form GST REG-03 asking for clarification. Reply in Form GST REG-04 within the time stated.
- Certificate. On approval, the GSTIN is allotted and the registration certificate (Form GST REG-06) can be downloaded from the portal.
Why applications get rejected
- Address proof that does not match the address entered, or a rent agreement without the owner’s documents
- Blurred or incomplete uploads
- Names or dates of birth that differ between Aadhaar and PAN
- Missing the 15-day window for biometric verification
- Not replying to the officer’s notice in time
After registration
- Display the GSTIN and certificate at the place of business.
- File returns from the effective date of registration, even if there is no business in a month.
- Report any change in the business particulars by an amendment in Form GST REG-14 within 15 days of the change. See GST amendment.
Frequently asked questions
Is there a government fee for GST registration?
No. The application itself is free, and no fee is payable at a GST Suvidha Kendra for biometric verification.
Can I register voluntarily below the threshold?
Yes. A voluntarily registered person takes on all the filing obligations of a registered taxpayer, which should be weighed first.
Does a charitable trust need GST registration?
Only where it makes taxable supplies, such as renting halls or shops or selling goods, above the threshold, or falls in a compulsory category.
My registration was cancelled. Can it be restored?
Where the officer cancelled it, you can apply for revocation in Form GST REG-21 within 90 days of the order, extendable in some cases. See GST cancellation and revocation.
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This guide describes general procedure as understood in October 2026. It is not legal advice; requirements change, so confirm current forms and fees with the office concerned before acting.
Related
- GST registration in Mumbai
- GST for a proprietorship
- Replying to a GST notice
- Gumasta and Udyam registration