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Form GST REG-01 is the main online application that individuals and businesses must use to apply for GST registration in India. It helps applicants obtain their unique 15-digit GSTIN. The entire registration process is free and can be completed digitally on the official GST portal.
GST REG-01 is the official application form for obtaining a new GST registration under the Goods and Services Tax law.
You need to fill this form on the GST portal when you qualify for mandatory registration or when you voluntarily register your business.
REG-01 is not a single form. It’s a multi-section application backed by document validation, Aadhaar authentication, address verification, and system checks.
You must register for GST if your business meets the turnover limits set under the GST law or falls under the mandatory registration categories. Any business involved in the supply of goods with a yearly turnover above ₹40 lakh (or ₹20 lakh/₹10 lakh in special category states) needs to register. For services, GST registration becomes mandatory once the turnover crosses ₹20 lakh (or ₹10 lakh for special category states).
Apart from turnover, certain businesses must register regardless of their income. This includes interstate suppliers, e-commerce sellers, companies requiring TDS/TCS under GST, casual taxable persons, non-resident taxable persons, and anyone dealing through e-commerce platforms. If you start a new business and expect to cross the threshold soon, it is advisable to register early to avoid penalties and compliance issues.
Under the GST regime, any business or entity that buys or sells goods, provides services, or both, may need to register for GST. Failing to register means you can’t collect GST from your customers, you lose the ability to claim input tax credit, and you could face penalties. As you assess whether to register, also consider your business loan eligibility — strong financials can help streamline your GST compliance.
Here are the key situations when GST registration becomes mandatory:
According to Rule 8(1) of the CGST Rules, 2017, anyone who wants to apply for a GST registration must submit Form GST REG-01. However, the following categories do not need to use this form:
Here, Part A of Form GST REG-01 will appear.
Select the following details from the dropdown:
You will receive OTPs on both your mobile number and email. Enter the OTPs to verify your contact details.
After successful verification, Part A is complete. The portal will generate a Temporary Reference Number (TRN), which will also be sent to your mobile number and email.
Using the TRN received after completing Part A:
Once all steps are completed, your Form GST REG-01 submission is successfully done.
The Aadhaar Authentication feature for GST registration was introduced through Notification No. 62/2020 – Central Tax, dated 20 August 2020. While applying for GST registration, applicants can choose to complete Aadhaar authentication. This step is optional, not mandatory.
If an applicant chooses not to complete Aadhaar authentication, the GST department may conduct a physical verification of the business premises before approving the registration.
The expected approval timelines based on Aadhaar authentication status are as follows:
| Applicant Category | Expected GST Registration Approval Time |
|---|---|
| Opted for Aadhaar authentication and completed it successfully | Within 3 working days |
| Opted for Aadhaar authentication but failed verification | Within 21 working days |
| Did not opt for Aadhaar authentication | Within 21 working days |
If you are eligible to register under GST and still do not register for GST, you might have to pay a penalty for the same. The penalty under the GST Act is either 10% of the tax due or Rs. 10,000, whichever is higher.
If you are deliberately evading taxes, the penalty can go upto 100% of the tax due. Non-registration can also attract interest on the outstanding amount.
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Form GST REG-01 is the official application used to register for GST on the GST Portal. It includes two parts — Part A (basic business information) and Part B (detailed business, address, and banking information).
Any person who is liable for GST registration under rule 8(1) must file Form REG-01. This includes regular businesses, but excludes non-resident taxable persons, TDS deductors (under Section 51), TCS collectors (under Section 52), and certain OIDAR service providers.
No, there is no registration fee for filing Form GST REG-01 on the GST portal.
After you submit REG-01, you receive an Application Reference Number (ARN). You can check the status of your application on the GST common portal using that ARN.
Aadhaar authentication is optional when applying via REG-01. If you choose not to authenticate, the tax department may physically verify your business premises before approving registration.
You need to upload proof of your principal place of business (like electricity bill, property tax receipt, or khata), identity and address proof for the business and authorized signatory, and bank account details, among other things. Officers should only ask for these specified documents when processing your application.
When you complete Part A of REG-01, the GST portal gives you a Temporary Reference Number (TRN). Use this TRN to log in later and complete Part B.
The approval timeline depends on whether Aadhaar authentication was done. For example, if Aadhaar is successfully authenticated, registration can be approved in about 3 working days; otherwise, it may take up to 21 working days (or more, if physical verification is required).
Yes, but if you have multiple places of business in the same state, and each requires a separate GST registration, you must file a separate REG-01 for each place.
If the tax officer raises queries (via Form REG-03), you must respond with clarifications or the required documents. Under the latest CBIC guidelines, officers should not demand extra documents beyond those listed in REG-01.
