New to GST and not sure you need to register at all? Start with our GST registration guide, which covers turnover limits and compulsory cases for every type of registration.
What is regular GST registration?
Regular GST registration enrols you as a normal taxpayer under the CGST Act, 2017. You charge GST at the applicable rate on each sale, issue tax invoices and set off the GST paid on purchases against the GST you collect.
It is the default scheme. When you apply in Form GST REG-01 and do not opt for composition, you are registered as a regular taxpayer. The approved certificate comes in Form GST REG-06 with a 15-character GSTIN, whose characters 3 to 12 are your PAN.
The alternative is the composition scheme, where a small business pays a flat percentage of turnover but cannot charge GST or claim credit. Rule 14A is not a separate scheme. It is a faster route to regular registration for businesses with limited B2B sales.
Who should register as a regular taxpayer?
Every business that must register under GST and is not eligible for, or does not choose, composition registers as a regular taxpayer. For some businesses regular is the only option; for others it is the better commercial choice.
When regular is your only option
- Your aggregate turnover in the previous financial year was above ₹1.5 crore (₹75 lakh in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand), or above ₹50 lakh for services.
- You make inter-state outward supplies.
- You supply services through an e-commerce operator that collects tax at source.
- You manufacture goods that are barred from composition, such as ice cream, pan masala, tobacco products or aerated waters.
- You are a casual taxable person or a non-resident taxable person.
- You supply goods or services that are not taxable under GST, such as alcoholic liquor for human consumption.
When regular is the better choice
- Most of your customers are GST-registered businesses. They want tax invoices so they can claim credit. A composition supplier's bill gives them nothing to claim.
- You export. Exports are zero-rated only for regular taxpayers, and you can export without paying IGST under a Letter of Undertaking.
- Your purchases carry high GST. If you buy stock, machinery or services at 18%, regular registration lets you recover that tax instead of absorbing it.
- You plan to grow past ₹1.5 crore or sell in other states soon. Starting regular avoids a mid-year switch.
Regular vs composition vs Rule 14A
Regular registration gives full credit and no limits on who you sell to, at the cost of more returns. Composition cuts returns and tax rates but blocks credit and inter-state sales. Rule 14A is regular registration through a faster door.
| Point | Regular | Rule 14A route (regular) | Composition |
|---|---|---|---|
| What it is | Standard scheme under the CGST Act | Simplified route to regular registration, Rule 14A of the CGST Rules | Optional scheme under section 10 |
| Turnover limit | None | None, but output tax on supplies to registered persons must stay within ₹2.5 lakh a month | ₹1.5 crore goods (₹75 lakh in the eight states above); ₹50 lakh services |
| Tax rate | Normal GST rates (5%, 18% and 40% after GST 2.0) | Normal GST rates | 1% manufacturers and traders, 5% restaurants, 6% services under section 10(2A) |
| Input tax credit | Yes, full credit subject to conditions | Yes | No |
| Invoice | Tax invoice, GST shown separately | Tax invoice | Bill of supply, no GST charged |
| Inter-state sales | Allowed | Allowed | Not allowed |
| Main returns | GSTR-1 and GSTR-3B, monthly or quarterly; GSTR-9 | Same as regular | CMP-08 quarterly; GSTR-4 annual |
| Time to register | Our clients usually receive the GSTIN in 5-7 working days | Within 3 working days of successful Aadhaar authentication | As for regular, when opted at registration |
| Regikart fee | ₹1,499 | ₹999 | ₹999 |
For the composition scheme in detail, see our composition scheme page.
When the Rule 14A route suits a regular taxpayer
Rule 14A has applied since 1 November 2025 (Notification 18/2025-Central Tax dated 31 October 2025). You declare that the output tax on your supplies to registered persons will not exceed ₹2.5 lakh a month, and registration is granted within 3 working days of successful Aadhaar authentication.
It suits retailers, restaurants, consumer brands and small B2B suppliers whose sales to businesses stay modest. At 18%, ₹2.5 lakh of output tax corresponds to about ₹13.9 lakh of B2B sales a month. B2C sales do not count towards this limit.
If your B2B sales are likely to cross that level, take the standard route. To leave Rule 14A later you file Form GST REG-32, and the officer's order comes in Form REG-33. We check your projected sales before choosing the route.
Input tax credit: the main advantage of regular registration
Input tax credit (ITC) lets you deduct the GST you paid on business purchases from the GST you collect on sales. You pay only the difference in cash.
Credit is available on goods, services and capital goods used in the business, if you hold a tax invoice, the supplier has reported it so it appears in your GSTR-2B, you have received the supply and the supplier has paid the tax. Some items are blocked under section 17(5), such as food and beverages, most motor cars and goods for personal use.
Composition taxpayers cannot claim credit at all. For a business that buys at 18%, that difference often outweighs the lower composition rate.
A worked example
Illustrative figures for a trader in one month, all intra-state, with goods taxed at 18%:
| Item | Regular taxpayer | Composition taxpayer |
|---|---|---|
| Purchases | ₹10,00,000 + ₹1,80,000 GST | ₹10,00,000 + ₹1,80,000 GST |
| Sales | ₹12,00,000 + ₹2,16,000 GST charged to buyers | ₹12,00,000, no GST charged |
| Credit claimed | ₹1,80,000 | Nil |
| Tax paid in cash | ₹2,16,000 - ₹1,80,000 = ₹36,000 | 1% of ₹12,00,000 = ₹12,000 |
| GST cost absorbed by the business | Nil (collected from buyers) | ₹1,80,000 + ₹12,000 = ₹1,92,000 |
| Credit available to a business buyer | ₹2,16,000 | Nil |
Composition only wins where purchases carry little GST and customers are consumers who cannot use credit anyway. We run this comparison on your real numbers before you choose.
Regular GST registration fee
Our professional fee is ₹1,499 for regular registration and ₹999 for regular registration under the Rule 14A route. There is no government fee for GST registration.
| Fee | Amount |
|---|---|
| Regikart professional fee, regular registration | ₹1,499 |
| Regikart professional fee, regular registration under Rule 14A | ₹999 |
| Government fee for Form GST REG-01 | No government fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 21 September 2026.
Penalties are not fees. If you were liable to register and did not, the penalty and interest rules on our GST registration page apply; they are paid to the government, not to us.
What is included
- Scheme check: regular, composition or Rule 14A, confirmed in writing
- Drafting of REG-01 Part A and Part B, with HSN and SAC codes for your main goods and services
- Pre-check of every document for name, address and signature mismatches
- Help with Aadhaar OTP authentication, and guidance if a biometric appointment is required
- Replies to any REG-03 query through REG-04
- GSTIN, REG-06 certificate and a first-returns calendar sent to you
Documents for regular GST registration, by entity type
You need PAN, Aadhaar of the key persons, business address proof and bank details. Entities also need constitution documents and a signatory authorisation.
| Entity | Documents |
|---|---|
| Sole proprietor | PAN and Aadhaar of the proprietor, photograph, business address proof, bank statement or cancelled cheque |
| Partnership firm | Firm PAN, partnership deed, PAN, Aadhaar and photographs of partners, authorisation letter, address proof, bank details |
| LLP | LLP PAN, certificate of incorporation, LLP agreement, PAN, Aadhaar and photographs of designated partners, authorisation, address proof, bank details, DSC of the signatory |
| Private limited company or OPC | Company PAN, certificate of incorporation, MOA and AOA, board resolution for the signatory, PAN, Aadhaar and photographs of directors, address proof, bank details, DSC of the signatory |
| Trust, society or Section 8 company | PAN, registration certificate, trust deed, bye-laws or MOA and AOA, details of trustees or members, authorisation, address proof, bank details |
Address proof is where most queries start. For owned premises, use a recent electricity bill or property tax receipt. For rented premises, add the rent agreement. For premises owned by a relative, add a consent letter from the owner. Companies and LLPs sign with a Class 3 DSC; proprietors and firms can use Aadhaar e-sign.
REG-01 process with Aadhaar authentication
Regular registration takes four steps: scheme check, documents, REG-01 with Aadhaar authentication, and approval.
- Scheme check. A CA confirms that regular is right and whether the Rule 14A route applies.
- Documents. You share scans; we check names, addresses and signatures before filing.
- REG-01 and Aadhaar authentication. We file Part A (PAN, mobile, email) and Part B on gst.gov.in, and the portal issues an ARN. Under Rule 8(4A), the applicant and key persons authenticate Aadhaar, usually by OTP. If the portal flags the application, you get an appointment for biometric authentication at a GST Suvidha Kendra.
- Approval. The officer approves and issues REG-06, or raises a query in REG-03. We reply in REG-04 with the clarification or document asked for.
If Aadhaar authentication is not completed, the application moves to physical verification of the premises, which takes longer. Under Rule 14A, the 3-working-day clock starts only after successful authentication. To track the ARN or download the certificate yourself, follow the steps on our GST registration page.
Returns a regular taxpayer files
A regular taxpayer files GSTR-1 for sales and GSTR-3B for the summary and tax payment, monthly or quarterly, plus an annual return once turnover crosses ₹2 crore.
| Return | Purpose | Due date |
|---|---|---|
| GSTR-1 | Invoice-wise sales | 11th of the next month; 13th after the quarter under QRMP |
| IFF | Optional B2B invoice upload in months one and two of a QRMP quarter | 13th of the next month |
| GSTR-3B | Summary return and tax payment | 20th of the next month; 22nd or 24th after the quarter under QRMP, by state |
| PMT-06 | Monthly tax payment under QRMP | 25th of the next month |
| GSTR-9 | Annual return, mandatory above ₹2 crore aggregate turnover | 31 December after the financial year |
| GSTR-9C | Self-certified reconciliation statement, above ₹5 crore aggregate turnover | With GSTR-9 |
QRMP is open to regular taxpayers with aggregate turnover up to ₹5 crore. You file GSTR-1 and GSTR-3B each quarter and pay tax monthly. Above ₹5 crore you file monthly, and B2B invoices must be e-invoices (GST e-invoicing).
The annual return for FY 2025-26 is due on 31 December 2026. For monthly filing, see our GST return filing service; for the annual return, see GSTR-9 annual return filing.
Switching between regular and composition
You can move from regular to composition only at the start of a financial year. You can move from composition to regular at any time, and must move within 7 days if you stop meeting a composition condition.
From regular to composition
- File Form GST CMP-02 before the financial year begins, so by 31 March 2027 for FY 2027-28.
- Reverse the credit on inputs in stock, inputs in semi-finished or finished goods and capital goods through Form GST ITC-03. Any balance left in the electronic credit ledger then lapses.
- File Form GST CMP-03 with stock details within 60 days of the date composition takes effect.
From composition to regular
- File Form GST CMP-04 on the portal. Voluntary withdrawal can take effect from the current date or a future date. If you cross the limit or breach a condition, file within 7 days of that event.
- Within 30 days of withdrawal, file Form GST ITC-01 to claim credit on inputs and stock held on that date.
- From the effective date, issue tax invoices and file GSTR-1 and GSTR-3B.
Withdrawal applies to every GSTIN on the same PAN at once. We plan the date so your invoicing, billing software and credit claim change together.
Your first month as a regular taxpayer
- Print your GSTIN on invoices and set up tax-invoice numbering.
- Check that every item carries the right post-GST 2.0 rate: from 22 September 2025, the main slabs are 5% and 18%, with 40% for demerit goods.
- Add your bank account on the portal if it was not in REG-01.
- Choose monthly or QRMP filing if your turnover allows the choice.
- Exporters: file an LUT before the first export, and see GST refund for credit that builds up.
Why Regikart for regular GST registration
Regikart is a CA and CS firm serving 250+ clients from offices in Kolkata (head office), Delhi and Bengaluru. Every application is prepared and reviewed by a Chartered Accountant.
- Scheme advice before filing: we compare regular, composition and Rule 14A on your numbers, not a rule of thumb.
- Fixed fee, shown upfront: ₹1,499, or ₹999 under Rule 14A, with query replies included.
- Continuity: the same team can file your monthly returns, keep your books and handle any GST notice.