GST registration apply query

You can opt for the Composition Scheme, but there are some conditions to consider.

Since you already have a regular GST number, you'll need to file GST CMP-02 to opt for the Composition Scheme.

 However, keep in mind that the Composition Scheme has specific eligibility criteria, such as: -

*Turnover Limit*: Your annual turnover should be less than Rs. 1.5 crore (Rs. 75 lakh for North-Eastern states and Himachal Pradesh). -

*Business Nature*: You should be a supplier of goods or services, excluding specific categories like interstate supplies, non-taxable supplies, and those under the Reverse Charge Mechanism.

 If you meet these conditions, you can apply for another GST number as a composition dealer.

But, it's essential to carefully evaluate the implications of the Composition Scheme on your business, including the tax rates, compliance requirements, and potential benefits.

No both should be under same scheme, as per GST law.

For a fresh GST registration in 2026, the application is filed on gst.gov.in as Form REG-01. Here is what to know.

Documents required:
- PAN of the applicant (mandatory)
- Aadhaar of proprietor / partners / directors (for Aadhaar authentication)
- Proof of principal place of business: rent agreement + latest electricity bill, or own property ownership proof
- Bank account: cancelled cheque or bank statement with IFSC and account number
- Passport-size photograph of proprietor / authorized signatory
- For companies: MOA/AOA + board resolution + DIN of directors

Process under Rule 14A (2025 update):
- Submit REG-01 online with Aadhaar-linked mobile OTP
- ARN (Application Reference Number) is generated within 15 minutes
- Officer should approve within 7 working days or request clarification via REG-03
- If Aadhaar authentication fails: physical verification is triggered (this adds 5-10 days)

Tracking your ARN: Go to gst.gov.in, click Track Application Status, enter your ARN. Status will show Pending for Processing, Pending for Clarification, or Approved.

If you receive REG-03 (query notice): respond within 7 working days via REG-04 with the documents requested. Missing this deadline can lead to rejection.

For end-to-end GST registration assistance, the [Tax Garden services page](https://taxgarden.in/services) covers registration for new businesses across India.