Taxation · Registration

GST Registration Procedure, Deemed Registration and Timelines

Updated 4 October 2026 · Fact-checked

Registration starts with Form GST REG-01. Part A gives a TRN after PAN, mobile and email checks; Part B carries details and documents. The officer must act within 3 working days (Aadhaar-authenticated) or 7 working days (others). Registration is deemed granted if no REG-03 notice or order comes within that applicable period.

Understand Registration Procedure, Deemed Registration and Timelines

Registration is how a supplier enters the GST system. Once registered, you get a GSTIN, you can collect tax, issue tax invoices, file returns and claim input tax credit. Who must register is a separate topic (threshold limits and compulsory cases). This topic is about how you register and how fast the department must act.

Registration is PAN-based and state-wise. You register separately in each State or Union territory from where you make taxable supplies. Within one State, you may take separate registrations for separate business verticals if you wish. The application is made online in Form GST REG-01. It has two parts. Part A takes your PAN, mobile number, email and State. Each is verified by OTP, and the portal then issues a Temporary Reference Number (TRN). Part B is filled using the TRN, with business details, promoters or partners, place of business, bank account and uploaded documents. The TRN stays valid for a limited period (15 days), so do not delay Part B.

A person liable to register must apply within 30 days from the date on which he becomes liable. A casual taxable person or a non-resident taxable person must apply at least 5 days before starting business. If you apply within 30 days, the registration is effective from the date you became liable. If you apply late, it is effective from the date of grant. A person not liable can still register voluntarily, and then every GST provision applies to him as to any registered person.

After the application, the proper officer checks it. The officer must act within 3 working days from the application for Aadhaar-authenticated applicants and within 7 working days for other applicants. The officer either approves the application in REG-06 (the registration certificate) or, if documents or details are deficient, issues a notice in REG-03. You must reply in REG-04 within 7 working days of service of the notice. The officer then passes an order within 7 working days of receiving the reply: approval in REG-06 or rejection in REG-05.

Deemed approval arises at the application stage (Section 25(7) CGST Act and Rule 9(5)). If the officer neither issues a REG-03 notice nor passes an order within 3 working days (Aadhaar-authenticated applicants) or 7 working days (other applicants) of the application, the registration is deemed to be granted. The deemed-approval period is the same period within which the officer must act. Do not assume a blanket deemed approval after the reply to REG-03 either. After the REG-04 reply, the officer is required to pass an order within 7 working days, and you should state that limit instead of claiming deemed approval. Where deemed registration applies, the certificate and GSTIN are made available on the portal.

The GSTIN has 15 characters: 2-digit State code, 10-character PAN, 1 entity number (how many registrations the same PAN holds in that State), the letter Z by default, and 1 check character.

Key rules to remember

Time limit for applying: Apply within 30 days of becoming liable; casual taxable / non-resident taxable person: at least 5 days before commencement; Applies to regular persons liable under the threshold or other compulsory rules.
Effective date of registration: Applied within 30 days → date of becoming liable; applied later → date of grant; For voluntary registration the effective date is the date of grant.
Application form and parts: REG-01: Part A (PAN, mobile, email → TRN) + Part B (details + documents); TRN is valid only for a short window (15 days), so complete Part B quickly.
Officer action on REG-01: Officer must act within 3 working days (Aadhaar-authenticated) or 7 working days (others) of the application → grant (REG-06) or deficiency notice (REG-03) → reply REG-04 within 7 working days of service of notice → officer's order within 7 working days of reply; Applicants who are not Aadhaar-authenticated also face a longer route involving biometric appearance; check the latest rules for that part of the timeline.
Deemed registration: No REG-03 notice and no order within 3 working days (Aadhaar-authenticated) or 7 working days (others) of the application → registration deemed approved (Section 25(7), Rule 9(5)); Operates at the application stage, and the period is the same as the officer's period to act. Do not state a blanket deemed approval after the REG-04 reply; there the officer must pass an order within 7 working days.
Forms to remember: REG-01 application | REG-03 notice | REG-04 reply | REG-05 rejection | REG-06 certificate; Exams often ask which form does what.
GSTIN structure: GSTIN (15) = State code (2) + PAN (10) + Entity number (1) + 'Z' (1) + Check digit (1); Same PAN, different State → different State code and different GSTIN.

How to solve Registration Procedure, Deemed Registration and Timelines questions

Use this order for any question on registration procedure, forms or timelines. It keeps your answer in provision-facts-conclusion form.

1Identify the type of person: regular, voluntary, casual taxable or non-resident. This decides the time limit for applying.
2Find the date the person became liable (or the date of voluntary application). Count 30 days from it, or 5 days before commencement for casual and non-resident persons.
3Check the date the application was actually made. Compare it with the 30-day limit to fix the effective date of registration.
4Name the form for each stage: REG-01 to apply, REG-03 notice, REG-04 reply, REG-05 rejection, REG-06 certificate.
5Apply the officer's time limits in working days, not calendar days. The officer must act within 3 working days (Aadhaar-authenticated) or 7 working days (others). Check if the officer acted or stayed silent.
6If the officer issued no REG-03 notice and passed no order within the applicable period (3 working days for Aadhaar-authenticated applicants, 7 working days for others) from the application, conclude that registration is deemed granted (Rule 9(5)). If the officer is silent after the REG-04 reply, say the officer was bound to pass an order within 7 working days, and do not claim deemed approval.
7For GSTIN questions, break the 15 characters into State code, PAN, entity number, Z and check digit.
8Write the conclusion in one line: effective date, form issued, and any consequence.

Quickest way: Timeline-and-form grid for MCQs and short answers

When to use it: Use when the question gives dates and asks for the effective date, the form, or whether registration is deemed granted.

Draw a one-line timeline: date liable → date applied → date of notice → date of reply → date of decision.
Mark 30 days from the liable date. Applied before it? Effective date = liable date. After it? Effective date = grant date.
Match each event to its form: REG-01, REG-03, REG-04, REG-05, REG-06. Eliminate MCQ options with the wrong form number.
Check the deemed rule: the officer must act within 3 working days (Aadhaar-authenticated) or 7 working days (others), and deemed approval applies where no notice or order comes within that same period from the application. Eliminate MCQ options that use the wrong period for the applicant's type. After a REG-04 reply, the officer must pass an order within 7 working days.
For GSTIN MCQs, read the first two digits for the State and the next ten as PAN. Eliminate options that break the 15-character pattern.
In written answers, state the provision, apply the dates in a small list, and end with a clear conclusion line to earn step marks.

Common mistakes in Registration Procedure, Deemed Registration and Timelines

Counting the 30-day limit from the date of the first sale or from the start of the year.
Students mix up the day of crossing the threshold with the day of the first supply.
Fix: Count 30 days from the date on which the person becomes liable to register, not from any other date.
Saying registration is effective from the date of application.
It sounds logical that the application date starts the registration.
Fix: If applied within 30 days of liability, the effective date is the liability date. If applied later, it is the date of grant.
Mixing up REG-03, REG-04, REG-05 and REG-06.
The numbers look alike and are learned without any link to the process.
Fix: Remember the order: 01 apply, 03 notice, 04 reply, 05 reject, 06 certificate.
Treating casual taxable persons like regular persons for the 30-day rule.
Students remember only one time limit.
Fix: Casual taxable and non-resident taxable persons must apply at least 5 days before commencement of business.
Using calendar days for the officer's time limits.
The word 'days' is read without the word 'working'.
Fix: The officer's limits run in working days. Write 'working days' in your answer.
Claiming deemed registration after every period of officer silence, or using the wrong period for the applicant's type.
Students remember 'silence means approval' but mix up the 3-day and 7-day periods.
Fix: The officer must act within 3 working days (Aadhaar-authenticated) or 7 working days (others). Deemed approval arises when no REG-03 notice or order comes within that applicable period from the application (Rule 9(5)). After a REG-04 reply, say the officer must pass an order within 7 working days.
Writing a GSTIN with the wrong order or saying the 13th character is the PAN count for the whole country.
The structure is memorised loosely.
Fix: Order is State code, PAN, entity number within that State, Z, check digit. The entity number counts registrations of the same PAN within a State.

Worked examples

Example 1

Mehta Enterprises became liable to register on 12 August 2026. It filed REG-01 on 25 August 2026. Sharma Traders became liable on the same date but filed REG-01 on 20 October 2026, and registration was granted on 23 October 2026. State the effective date of registration for each.

Show the solution

Both persons are regular taxable persons. The time limit is 30 days from the date of becoming liable, that is until about 11 September 2026.
Mehta applied on 25 August 2026, which is 13 days after becoming liable. This is within 30 days.
For an application within 30 days, the effective date is the date on which the person became liable: 12 August 2026.
Sharma applied on 20 October 2026, which is more than 30 days after 12 August. This is a late application.
For a late application, the effective date is the date of grant: 23 October 2026.

Answer: Mehta Enterprises: effective from 12 August 2026. Sharma Traders: effective from 23 October 2026. Sharma also failed to apply within the 30-day limit.

Example 2

Priya Textiles applied for registration on the GST portal. The officer issued a notice in REG-03 asking for proof of place of business. Priya filed her reply in REG-04 within the time allowed. State the time limits at each stage and the position on deemed approval. Also decode the GSTIN 27AABCP1234C1ZX.

Show the solution

The process is: REG-01 application, REG-03 notice for deficiency, REG-04 reply by the applicant.
The officer must act on the application within 3 working days if Priya is Aadhaar-authenticated, or 7 working days otherwise. Priya must reply in REG-04 within 7 working days of service of the notice.
After the reply, the officer must pass an order within 7 working days, either granting registration in REG-06 or rejecting in REG-05.
Deemed approval at the application stage is tested against 3 working days (Aadhaar-authenticated) or 7 working days (others) from the application (Rule 9(5)). Here a REG-03 notice was issued in time, so no deemed approval arose at the application stage. After the reply the officer must pass an order within 7 working days, so Priya cannot claim deemed approval merely from silence after the reply.
Decode the GSTIN: 27 is the State code (Maharashtra).
The next ten characters AABCP1234C are the PAN of the registrant.
The 13th character 1 shows this is the first registration of that PAN in the State.
The 14th character is Z by default and the last character (X here) is the check character.

Answer: The officer must act within 3 working days (Aadhaar-authenticated) or 7 working days (others) of the application, the reply is due within 7 working days of service of the notice, and the officer's order is due within 7 working days of the reply. Because the REG-03 notice was issued in time, no deemed approval arose at the application stage, and Priya cannot claim it merely because the officer is silent after the reply. The GSTIN is for Maharashtra, PAN AABCP1234C, first registration of that PAN in the State.

Exam tips

In MCQs on forms, learn the five forms (REG-01, 03, 04, 05, 06) as a sequence. Most options can be eliminated just by order.
In date-based questions, always compute the 30-day limit first, then decide the effective date. Show both lines for step marks.
Always write 'working days' when quoting the officer's timelines. Say that the officer must act within 3 working days (Aadhaar-authenticated) or 7 working days (others), and that deemed registration arises if no notice or order comes within that applicable period from the application.
For voluntary registration, mention that all provisions of GST apply to the person as to a registered person, and that the person cannot seek cancellation before one year from the effective date of registration.
Write each GSTIN part with its meaning. A short breakdown line fetches easy marks.

Practice questions from Registration

Registration Procedure, Deemed Registration and Timelines in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Registration Procedure, Deemed Registration and Timelines: frequently asked questions

What are Part A and Part B of Form GST REG-01?

Part A collects PAN, mobile number, email and State, each verified by OTP, and the portal gives a TRN. Part B is filled using the TRN and has business details, place of business, bank details and documents. The TRN is valid for a limited period, so complete Part B in time.

When is registration deemed to be granted?

Deemed approval arises when the officer issues no REG-03 notice and passes no order within 3 working days (Aadhaar-authenticated applicants) or 7 working days (other applicants) of the application (Section 25(7) and Rule 9(5)). It does not arise merely because the officer is silent after your REG-04 reply. There the officer must pass an order within 7 working days of the reply.

What is voluntary registration and what are its consequences?

A person who is not liable to register can still apply. Once registered, all GST provisions apply to him: he must charge tax, issue invoices and file returns. He can also claim input tax credit. He cannot ask for cancellation before one year from the effective date of registration.

Do I need separate GST registration in each State?

Yes. GST registration is State-wise and PAN-based. A supplier making taxable supplies from more than one State needs a registration in each State, and each gets a GSTIN with that State's code. Within one State, separate registrations for business verticals are allowed.