The Registration Process under GST Section 68: How to Enroll for GST

Section 68 of the CGST Act, 2017 governs the inspection of goods in movement — including the requirement to carry prescribed documents (invoice, delivery challan, e-way bill) during transportation. While section 68 itself is about goods in transit, the registration framework that supports it sits in sections 22 to 25 of the CGST Act. In 2026, GST registration remains the foundation that unlocks input tax credit, e-way bill generation, and inter-state trade. Whether you are a manufacturer, trader, e-commerce seller, or service provider, this guide walks you through enrollment on the GST portal.

Who needs GST registration

• Suppliers of goods with aggregate turnover above ₹40 lakh (₹20 lakh for special category states).
• Suppliers of services with aggregate turnover above ₹20 lakh (₹10 lakh for special category states).
• Every person making inter-state taxable supply, regardless of turnover.
• E-commerce operators and sellers through e-commerce platforms.
• Casual taxable persons and non-resident taxable persons.
• Persons required to deduct tax at source under section 51 (TDS) or collect under section 52 (TCS).
• Input service distributors and agents supplying on behalf of other taxable persons.

Documents required

1. PAN of the business and authorised signatory.
2. Aadhaar of the proprietor, partners or directors for Aadhaar-authenticated registration.
3. Photograph of the proprietor or authorised signatory.
4. Business address proof — electricity bill, rent agreement with NOC, or property tax receipt.
5. Bank account details with cancelled cheque or first page of passbook.
6. Constitution proof — partnership deed, certificate of incorporation, or registration certificate.
7. DSC for companies and LLPs; EVC works for proprietorships and partnerships.

Enrollment steps on the GST portal

1. Visit gst.gov.in and click 'Register Now' under the Taxpayers tab.
2. Fill Part A with PAN, mobile and email — receive OTPs to verify.
3. Receive a Temporary Reference Number (TRN) and proceed to Part B.
4. Fill business details, promoter/partner details, authorised signatory, principal place of business, additional places, goods/services (HSN/SAC codes), bank account.
5. Complete Aadhaar authentication for faster approval — typically 3 working days.
6. Without Aadhaar authentication, physical verification of business premises may be triggered, extending approval to 30 days.
7. Receive GSTIN — a 15-character ID — and the registration certificate (Form GST REG-06).

Post-registration obligations

Once registered, display the GST certificate at every place of business and print GSTIN on invoices, delivery challans and tax-related documents. File monthly or quarterly GSTR-1 (outward supplies), monthly GSTR-3B (summary return) under regular scheme, or quarterly GSTR-4 under composition. Maintain books for at least six years. E-way bills are mandatory for movements above the threshold value (₹50,000 for inter-state, lower or higher in specific states for intra-state). E-invoicing applies to businesses above the prescribed turnover threshold notified by CBIC.

Aadhaar authentication: the speed-vs-verification tradeoff

Since the introduction of Aadhaar authentication for GST registration, taxpayers face a clear choice. Aadhaar-authenticated applications are processed within three working days, with no physical verification of premises in most cases. Non-Aadhaar applications trigger physical verification by the proper officer, extending the timeline to up to 30 days. For genuine businesses, Aadhaar authentication is strongly recommended — it accelerates GSTIN issuance, simplifies the process, and removes a procedural touchpoint. The authorised signatory (or proprietor) must complete the e-KYC step using the OTP sent to the Aadhaar-linked mobile number. For corporate entities, authentication is done by the primary authorised signatory.

Special category states and composition scheme considerations

The special category states with lower GST registration thresholds — currently Manipur, Mizoram, Nagaland, Tripura, with Puducherry, Meghalaya, Sikkim, Arunachal Pradesh, Uttarakhand, Telangana having had reduced limits historically — face ₹10 lakh thresholds for services and ₹20 lakh for goods. Verify the current list on cbic.gov.in. The composition scheme under section 10 is available for small taxpayers below ₹1.5 crore turnover (₹75 lakh in special states) for goods, and a separate scheme for service providers up to ₹50 lakh. Composition taxpayers pay a fixed percentage of turnover instead of regular GST, cannot claim input tax credit, and cannot make inter-state supply — evaluate the trade-off carefully before opting in.

Conclusion

GST registration is the gateway to formal economic participation in India in 2026. Whether triggered by turnover, inter-state activity, e-commerce sale, or voluntary opt-in for input tax credit, completing the enrollment cleanly avoids supply chain disruption. Plan documents in advance, opt for Aadhaar authentication, and treat the post-registration calendar with the same discipline.