GST registration is the process by which a business, professional, proprietor or trust in Mumbai obtains a 15-digit GSTIN from the GST Network. This page sets out who must register, the documents needed, how the application proceeds in Maharashtra, how long it takes, and why applications from Mumbai are most often rejected or sent back with queries.
In one line: registration is compulsory once turnover crosses ₹40 lakh for goods or ₹20 lakh for services in Maharashtra — and regardless of turnover for inter-state supply, e-commerce sellers and certain others. The application is filed online in Form GST REG-01, is free of government fee, and is usually approved within about a week where Aadhaar authentication succeeds and the address proof is in order.
Who must register for GST in Maharashtra
- Suppliers of goods with aggregate turnover above ₹40 lakh in a financial year (Maharashtra is a normal-category state).
- Suppliers of services — including consultants, professionals, agencies and freelancers — with aggregate turnover above ₹20 lakh.
- Regardless of turnover: persons making inter-state taxable supplies of goods; those selling through e-commerce operators (with limited exemptions for small intra-state sellers); casual taxable persons; persons liable to pay tax under reverse charge; input service distributors; and non-resident taxable persons.
- Voluntarily: anyone below the threshold may register to claim input tax credit or because customers require a GSTIN on invoices.
“Aggregate turnover” is computed on a PAN-wide, all-India basis and includes exempt supplies and exports. A trust or society whose commercial receipts — hall rentals, shop rentals, fee-based services — cross the threshold may need registration even though its charitable activities are exempt; see the note on trusts below.
Documents required
For every applicant
- PAN of the business or proprietor
- Aadhaar of the proprietor / partners / directors / authorised signatory
- Passport-size photograph of each
- Proof of principal place of business (see below)
- Bank account details — a cancelled cheque or first page of the passbook (may be furnished after registration)
- Mobile number and email for OTP verification
Depending on constitution
- Proprietorship: nothing further — the proprietor’s PAN is the business PAN
- Partnership / LLP: partnership deed or LLP agreement; authorisation letter
- Company: certificate of incorporation; board resolution authorising the signatory
- Trust / society: registration certificate from the Charity Commissioner or Registrar of Societies; trust deed or memorandum; resolution of the trustees or managing committee
Proof of place of business — the usual sticking point
- Owned premises: latest property tax receipt, municipal khata or electricity bill in the owner’s name.
- Rented premises: registered rent agreement or leave-and-licence agreement plus an ownership proof of the landlord (electricity bill or property tax receipt).
- Premises of a relative or shared premises: consent letter or NOC from the owner, on plain paper, with the owner’s ownership proof.
- Society flats in Mumbai: where the electricity bill is in the society’s name, attach the society’s share certificate or maintenance bill together with the NOC.
The registration process in Maharashtra
- Part A of Form GST REG-01. PAN, mobile and email are entered on the GST portal and verified by OTP; a Temporary Reference Number (TRN) is issued.
- Part B. Business details, promoters and partners, authorised signatory, principal and additional places of business, goods and services (HSN/SAC), bank details and state-specific information are filled in and documents uploaded.
- Aadhaar authentication. The signatory authenticates Aadhaar by OTP. In Maharashtra, applicants flagged by the system are required to complete biometric Aadhaar authentication and document verification in person at a GST Suvidha Kendra; an appointment link is sent by email.
- Submission and ARN. The application is signed with DSC or EVC and an Application Reference Number is generated.
- Scrutiny. The officer either approves the application or raises a notice in Form GST REG-03 seeking clarification or additional documents, which must be answered in Form GST REG-04 within seven working days.
- Certificate. On approval, the GSTIN and the registration certificate in Form GST REG-06 are made available on the portal for download.
How long does GST registration take?
- Aadhaar authenticated, no query: approval is due within 7 working days of submission.
- Biometric verification or physical verification required: up to 30 days, with the officer’s verification report uploaded to the portal.
- Query raised: the clock restarts from the date the reply in REG-04 is filed.
A simplified, largely automated registration route for low-risk applicants — those expecting monthly output tax on B2B supplies below ₹2.5 lakh — was introduced from November 2025, with approval within about three working days. Whether an applicant qualifies is determined by the system at the time of filing.
Why applications from Mumbai get rejected
- Address proof that does not tie back to the applicant: an electricity bill in a third party’s name with no NOC, or an unregistered rent agreement.
- Photographs of the premises without a visible signboard, where the officer has asked for one.
- Name on PAN differing from the name on the Aadhaar or on the trust or society’s registration certificate.
- Nature of business or HSN codes inconsistent with the documents uploaded.
- Missing the seven-working-day window to reply to a REG-03 notice, after which the application is rejected and must be filed afresh.
A note for trusts, societies and NGOs
Charitable activities by an entity registered under Section 12AB of the Income-tax Act are exempt from GST, but that exemption is narrow. Renting out a hall or shops, running a paid training programme, or selling goods can amount to taxable supply, and once such receipts cross ₹20 lakh registration is required. Trusts appearing before the Charity Commissioner should therefore look at their receipts each year, and keep their GST, PAN and Charity Commissioner records in the same name and at the same address.
After registration
A registered person must display the GSTIN at the place of business, issue tax invoices, file returns (GSTR-1 and GSTR-3B monthly or quarterly under the QRMP scheme, and the annual return where applicable), and keep the registration current. Changes of address, partners or business name are made by amendment; a business that closes or falls below the threshold may apply for cancellation. Notices — for scrutiny, non-filing or mismatch — carry short deadlines and are best answered promptly.
Assistance offered
The chambers assist proprietors, partnerships, companies, professionals and trusts in Mumbai with new GST registration, proprietorship registration, amendment, cancellation and replies to notices: checking the address and constitution documents before filing so that the application is not sent back, completing the forms, attending to Aadhaar or biometric verification, and answering any REG-03 query within time.
Frequently asked questions
What is the GST registration threshold in Maharashtra?
₹40 lakh aggregate annual turnover for suppliers of goods and ₹20 lakh for suppliers of services. The threshold does not apply to inter-state suppliers of goods, e-commerce sellers (subject to limited exemptions), casual taxable persons and others who must register regardless of turnover.
Is there a government fee for GST registration?
No. There is no fee for applying for GST registration on the GST portal. Professional fees, where assistance is taken, are for preparing and following up the application.
Can I register for GST using my residential address in Mumbai?
Yes, a residence may be the principal place of business. You will need an ownership proof (electricity bill, property tax receipt or society maintenance bill) and, if the premises are not in your name, a consent letter from the owner.
Does a proprietor need a separate PAN for the business?
No. A proprietorship is registered on the proprietor’s own PAN; the trade name is recorded in the application and appears on the certificate.
What is biometric Aadhaar authentication for GST?
For applicants flagged by the system, Maharashtra requires the authorised signatory to visit a GST Suvidha Kendra by appointment for fingerprint or iris verification and to present the original documents. The appointment must be completed before the application proceeds.
What happens if I do not reply to a REG-03 notice in time?
The application is rejected. A fresh application then has to be filed, so it is important to answer the query in Form GST REG-04 within seven working days with the documents asked for.
Does a charitable trust need GST registration?
Only where it makes taxable supplies — such as renting halls or shops, paid services or sale of goods — above ₹20 lakh in a year, or falls within a compulsory-registration category. Purely charitable activities of a 12AB-registered trust are exempt.
Related: GST for proprietorships · GST amendment · GST cancellation · Responding to a GST notice · NGO Darpan registration
Related guides
- GST Registration Stuck? Replying to a REG-03 Query in Mumbai
- GST Registration: When It Becomes Compulsory and How the Application Works
This page describes general procedure and is published for information only, in keeping with Rule 36 of the Bar Council of India Rules. It is not legal advice and does not solicit work. What applies to a particular matter depends on its own facts.