GST Registration for Proprietorship: Documents, Process and Fees in 2026

GST registration for proprietorship firms is mandatory once turnover crosses ₹20 lakh for services or ₹40 lakh for goods, or from your first sale of goods to another state.

It is free, done online on gst.gov.in with your own PAN and Aadhaar, and usually approved in 3 to 7 working days.

GST registration for sole proprietorship: key takeaways

• Registration is compulsory above ₹20 lakh turnover for services or ₹40 lakh for goods only, or from your first sale of goods to another state. Service suppliers under ₹20 lakh stay exempt even when billing other states.
• It is free on gst.gov.in. You upload only a photo and address proof; PAN and Aadhaar are typed in, and bank details follow within 30 days of approval.
• For a family-owned or shared address, the owner's consent letter on plain paper, with their ownership proof and ID, is enough under CBIC's April 2025 instruction.
• Approval takes 3 working days for low-risk applicants, 7 working days normally, and up to 30 days with a site visit.
• Service exporters can register voluntarily to file a LUT and reclaim GST on costs like coworking and software, but not on a laptop.

Find your situation below:

GST registration is required for a proprietorship once its aggregate turnover crosses the GST registration threshold limit, or when it falls into a compulsory category. Below those lines, registration is optional.

The goods limit is ₹20 lakh in Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand. It is ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura.

For app-based services where the operator pays the GST, such as ride-hailing or food delivery, the operator handles the tax.

An unregistered goods seller on a marketplace needs an enrolment number before the marketplace will list them. You get it free on gst.gov.in with your PAN, and it is not a GSTIN, so you still cannot charge GST.

Two rules many guides get wrong. Inter-state sales force registration for goods only; a consultant in Jaipur billing a client in Mumbai can stay unregistered under ₹20 lakh (Notification 10/2017-Integrated Tax).

Getting paid from abroad: keep proof of every foreign payment. With Xflow, you can download an eFIRA (electronic Foreign Inward Remittance Advice) within 24 hours of every withdrawal, at no extra cost.

And wanting input tax credit is a reason for voluntary registration, not a legal trigger.

Until you register, you cannot charge GST on any invoice. If you were liable and did not register, the penalty is ₹10,000 or the tax evaded, whichever is higher, plus the tax and interest.

The new GST registration documents for proprietorship firms are four: the proprietor's PAN, Aadhaar, a photograph and proof of the principal place of business. Bank proof and business licences are not needed to apply.

• PAN: your personal PAN. The legal name in the form must match it exactly.
• Aadhaar: for OTP or biometric authentication.
• Photograph: JPEG, up to 100 KB.
• Address proof: PDF or JPEG, up to 1 MB. Merge several pages into one PDF.

The portal wants two things for your address: your right to use the premises, and proof of who owns it.

For co-working, a registered sub-let agreement also works, and some states refuse hourly or day-pass desks. Your home is fine as the business address; the same proof rules apply.

Some states also ask for the electricity consumer number in the State Specific Information tab, so keep a recent bill handy. Upload clear colour scans, never a password-protected PDF, and use the latest bill or tax receipt.

Marketplace sellers upload nothing extra; the form does not ask for a seller agreement.

Three things you can skip when you apply:

• Bank proof. Add a cancelled cheque or statement within 30 days of approval, or before your first GSTR-1 if sooner (Rule 10A). The account must be on your PAN, linked with Aadhaar. A savings account is fine.
• Shop Act or Udyam certificate. Optional. Useful if your trade name differs from your own name. Udyam is free, and Udyam registration for a proprietor needs only PAN and Aadhaar.
• DSC. Only companies and LLPs need one. You can sign with an EVC (an OTP to your registered mobile) or Aadhaar e-sign.

A NOC for GST registration is a consent letter from the owner of your premises that lets you use their address as your principal place of business. Plain paper is enough: no stamp paper or notary, unlike the affidavit route.

Use it when the premises belong to a parent, spouse or relative, or when you share someone else's office. Upload it as one PDF with the owner's ownership proof (electricity bill, property tax receipt or khata) and the owner's ID.

Consent letter for GST registration (copy and fill in)

Before you upload, match the owner's name on the letter to the bill or tax receipt. The address must also match the form, word for word.

For rented premises, officers can ask only for the following:

• Unregistered rent agreement: accepted with one ownership proof and the landlord's ID.
• Registered rent agreement: accepted with one ownership proof. No landlord ID is needed.
• Bill in your own name: the rent agreement plus your electricity or water bill is enough.
• Extra papers: one ownership document is enough. Officers should not ask for the landlord's PAN, Aadhaar or a photo at the property.

Make sure the agreement is signed, current and names you, and that its address matches the bill.

You apply on gst.gov.in in two parts. Part A gives you a temporary reference number (TRN). Part B is Form GST REG-01, where you fill ten tabs and get an application reference number (ARN).

Keep the documents required for GST registration for proprietorship firms scanned and within the size limits before you start.

Part A: get your TRN

• Go to Services, then Registration, then New Registration.
• In the "I am a" drop-down, choose "Taxpayer", then your state and your district.
• Enter your legal name exactly as on PAN, then your PAN, mobile and email.
• Verify both OTPs. Note the TRN; Part B must be done within 15 days.

If an OTP does not arrive within a few minutes, use "Resend OTP" and check the spam folder for the email one.

If it still fails, check the mobile number for a typing slip, since you cannot change it once the TRN is issued.

Part B: fill the ten tabs

For the reason to obtain registration, most proprietors pick one of four options:

Three Business Details fields cause most second thoughts:

• Date of commencement vs date liability arose: the first is when you started trading; the second is when you crossed the threshold or made your first inter-state sale of goods. A voluntary applicant leaves the liability date blank.
• Rule 14A: tick it only if your output tax on sales to registered buyers will stay within ₹2.5 lakh a month.
• State and Centre jurisdiction: pick your ward or circle and your range from the drop-downs. If unsure, CBIC's "Know Your Jurisdiction" page lists the Centre office by PIN code.

To find your HSN or SAC code, open the Goods and Services tab, type a word that describes your work into the search box, and pick the closest match. Common codes for proprietors:

Goods take an HSN code and services a SAC code; if you sell both, check which code goes on each line. If a tab will not save, the cause is usually one of these:

Aadhaar authentication and your ARN

After you submit, an authentication link arrives by email and SMS. Open it, enter your Aadhaar number, and type the OTP sent to your Aadhaar-linked mobile.

Once that is done, the ARN arrives by email and SMS with an acknowledgement in Form REG-02.

If the link does not arrive or has expired, log in with your TRN and open your saved application, which shows the pending authentication step.

If you are still stuck, call the GST helpdesk on 1800-103-4786 or raise a ticket on the GST self-service portal.

Some applicants are picked for biometric checks at a GST Suvidha Kendra instead. Here is what to do:

• Open the appointment booking link in the email GSTN sends after you submit REG-01. There is no separate booking menu.
• Pick the Kendra, date and slot that suit you, and save the booking confirmation.
• Carry your original Aadhaar and PAN, the documents you uploaded, and the booking confirmation.
• Your photo and fingerprints are taken there, and the ARN follows.

Finish the visit within 15 days of submitting Part B, or no ARN is issued and the TRN lapses. Choosing "No" for Aadhaar marks the application for a mandatory site visit, which can take up to 30 days.

Most officer queries come from the address proof, a name mismatch or a skipped authentication. Print this page or save it as a PDF, and tick each line before you click submit.

GST registration documents to have scanned

• ☐ Your PAN and Aadhaar, with the Aadhaar-linked mobile in your hand
• ☐ A photograph, JPEG under 100 KB
• ☐ Address proof for your type of premises (see the table above), merged into one PDF under 1 MB
• ☐ The owner's ID and a consent letter, if the premises are a relative's or shared

Ten checks before you submit

• Legal name matches your PAN letter for letter.
• Trade name is in the trade name field, not the legal name field.
• Address typed, map pin and proof all point to the same premises.
• Rent agreement is signed, current and in your name.
• Owner's ownership proof is attached, plus their ID for a consent letter or unregistered agreement.
• Consent letter names you, the trade name and the full address.
• Photo is under 100 KB; the address proof is one clear PDF under 1 MB.
• HSN and SAC codes match what you actually sell, found with the tab's search box.
• Electricity consumer number is filled in, if your state asks for it.
• Aadhaar authentication is set to "Yes".

Yes.

GST registration in 3 days is possible if the portal's risk check rates you low risk, or if you opt into Rule 14A. No route gives approval in 1 day; otherwise the officer has 7 working days, or 30 days with a site visit.

Rule 14A needs Aadhaar authentication, and you must stay within its limit. You leave it by filing REG-32, after filing at least one return and all returns due. Only one Rule 14A registration is allowed per PAN in a state.

Here is the full timeline from start to finish:

If the officer misses these windows, Rule 9(5) treats the application as approved. And if you apply within 30 days of becoming liable, your registration counts from the date you became liable.

You check GST registration status without logging in: go to Services, then Track Application Status, choose "Registration", enter your ARN and search.

To reply to a query, click Register, choose TRN, log in with your TRN and the OTP, and open Application for Filing Clarifications.

Enter the notice reference or ARN. You can edit the fields that were queried and upload documents, or write a reply without editing. Submit with EVC.

Reply to a GST registration query (copy and fill in)

• Reference: notice [REG-03 reference number] dated [date], ARN [number]
• In response to the query on [proof of principal place of business], I have uploaded:
• 1. [Consent letter / rent agreement] dated [date] from [owner's name]
• 2. [Owner's electricity bill / property tax receipt] for the same premises
• 3. [Owner's identity proof, if the agreement is unregistered or a consent letter is used]
• The address in the application matches these documents.
• [Your name], Proprietor, [trade name]

Answer only what the notice asks. Under CBIC's April 2025 instruction, officers should not query minor slips that do not affect your address or business proof.

They can ask for a document outside the official list only with a Deputy or Assistant Commissioner's approval.

GST registration fees for proprietorship firms are zero. The government charges nothing to register, amend, download your certificate or cancel, so any new GST registration fees you see are a consultant's charge for doing the work.

We checked the prices that seven online filing providers list on their own pages on 16 October 2026. They exclude GST on the fee:

Advisory sites put a local CA's fee for registration alone at ₹1,000 to ₹5,000; treat that as a third-party estimate. The cheapest plans often cover only the Rule 14A route, so read what the plan includes before you pay.

A consultant can check your address proof and save you a query, but cannot speed up approval; the routes above apply to everyone.

The real cost after registration is a missed return: a late fee of ₹50 a day (₹20 for a nil return) per return, up to a cap, plus 18% a year interest on late tax.

GST is only one of the costs a new firm faces; Shop Act, IEC and trade licence fees vary by state.

Choose the composition scheme under GST only if you sell mainly to consumers within one state. You pay a low flat rate, but lose input tax credit and inter-state sales.

A neighbourhood bakery fits the scheme. A web developer billing companies across India does not, because business clients want a tax invoice to claim credit.

To opt in, tick the composition option in the Business Details tab when you apply. If you are already registered, file Form CMP-02 on the portal before the financial year starts.

You cannot opt in if you sell goods to other states or make notified items such as ice cream, pan masala or tobacco products.

Composition dealers file a short CMP-08 statement each quarter and a GSTR-4 return once a year, in place of monthly GSTR-1 and GSTR-3B.

Service exporters under ₹20 lakh do not have to register. Registering lets you file a Letter of Undertaking (LUT), bill exports as a zero-rated supply without IGST, and claim back GST on your business costs.

Here is how the numbers work for a designer in Indore earning ₹14 lakh a year from UK clients (illustrative):

The laptop's credit is not refunded because refunds under a LUT cover inputs and input services only, not capital goods. In return she files GST returns, quarterly under QRMP, plus a refund claim in RFD-01 within two years.

Only costs billed after her registration date count. Foreign software bought after registration attracts GST under reverse charge. Weigh that filing effort against the refund before you register.

To bill without IGST, file the LUT in Form RFD-11 each financial year, before the first export invoice.

The supply counts as a GST export only if:

• you are in India, and the client and place of supply are outside India
• payment arrives in foreign currency, or in rupees where the RBI allows
• you and the client are not branches of the same entity

Keep a FIRA for each payment; the refund relies on proof of payment.

Xflow accepts sole proprietorships that export goods or services, and provides an eFIRA within 24 hours for every international transaction.

After you get your GSTIN, add bank details within 30 days, download your certificate, and set up invoices and returns before your first sale. Skipping these is a common cause of early notices.

• Log in for the first time. The approval email carries a provisional user ID and password. On gst.gov.in, use the first-time login link, enter them, and set your own username and password.
• Download REG-06. Your certificate is under Services, User Services, View/Download Certificates. It has no expiry.
• Read your GSTIN. 15 characters: state code, your PAN, an entity number, the letter Z and a check digit.
• Add bank details. File the non-core amendment the portal prompts on first login.
• Display it. Show the certificate at your premises and the GSTIN on every invoice. Add the HSN or SAC code on invoices to registered buyers.
• Pick a return rhythm. Monthly means GSTR-1 by the 11th and GSTR-3B by the 20th of the next month. Under QRMP, open to turnover up to ₹5 crore, you file both quarterly and pay tax monthly.
• File a LUT before your first export invoice each financial year.

Most changes are an amendment to your existing GSTIN. A change of PAN or a new state needs a new registration.

To close the business, follow these steps. A voluntary registration can be cancelled at any time.

• Clear all returns due, then go to Services, then Registration, then Application for Cancellation of Registration (Form REG-16).
• Choose the reason, such as discontinuance or closure, and the date it applies from.
• Declare the stock you still hold and pay back the input tax credit on it.
• Submit with EVC. The officer issues the cancellation order in Form REG-19.
• File the final return, GSTR-10, within 3 months of that order.

After a proprietor's death, the legal heir takes these steps:

• Apply for a new GSTIN in the heir's own name, choosing death of the proprietor as the reason.
• Keep the death certificate and the succession certificate or will ready for the officer.
• Move the unused credit to the new GSTIN with Form ITC-02.
• Cancel the old GSTIN in REG-16, giving death of the sole proprietor as the reason.