How to Register for GST in India — Step-by-Step Guide

To register for GST in India, apply online at the GST portal (gst.gov.in) using Form GST REG-01. The process is completely free — no government fee is charged — and typically takes 3-7 working days from submission to issuance of your GSTIN. You will need your PAN card, Aadhaar card, business address proof, and bank account details.

Who can register for GST

• Any person or business whose aggregate turnover in a financial year exceeds ₹40 lakh for supply of goods (₹20 lakh in special category states) — Section 22(1), CGST Act, 2017
• Any person or business whose aggregate turnover exceeds ₹20 lakh for supply of services (₹10 lakh in special category states) — Section 22(1), CGST Act, 2017
• Persons making inter-state taxable supply of goods or services, regardless of turnover — Section 24(i)
• Casual taxable persons making taxable supply in a state where they have no fixed place of business — Section 24(ii)
• Persons required to pay tax under reverse charge mechanism — Section 24(iii)
• E-commerce operators and persons supplying through e-commerce platforms — Section 24(ix) and 24(x)
• Non-resident taxable persons making taxable supply in India — Section 24(v)
• Input service distributors — Section 24(viii)
• Persons required to deduct tax at source under Section 51 — Section 24(vi)
• Any person who voluntarily wishes to register, even if below the threshold — Section 25(3)

Special category states with lower thresholds (₹20 lakh for goods, ₹10 lakh for services): Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, and Uttarakhand.

Documents you will need

Mandatory documents

• PAN card — PAN of the business entity (for companies, LLPs, partnerships) or the individual proprietor. The PAN must be active and linked to Aadhaar where applicable
• Aadhaar card — Aadhaar of the proprietor, all partners, or all directors (as applicable). Required for Aadhaar authentication during registration
• Proof of business registration — Certificate of Incorporation (for companies), Partnership Deed (for firms), LLP Agreement (for LLPs), or Registration Certificate under Shops and Establishments Act (for proprietorships)
• Identity proof of promoters/directors — PAN card and Aadhaar card of each promoter, partner, Karta, or director along with passport-size photographs
• Address proof of principal place of business — Electricity bill, property tax receipt, or municipal khata copy (not older than 2 months). For rented premises, the rent or lease agreement along with the landlord's NOC
• Bank account details — First page of bank passbook or latest bank statement showing account holder name, account number, IFSC code, and branch address
• Digital Signature Certificate (DSC) — Mandatory for companies and LLPs; proprietorships and partnerships can use Aadhaar-based e-verification (EVC)
• Authorisation letter / Board resolution — For companies and LLPs, a board resolution authorising a signatory to apply for GST registration

Additional documents (if applicable)

• Consent letter and NOC from landlord — If the principal place of business is rented or leased property, a consent letter from the property owner along with property ownership proof
• Legal name change document — If the trade name differs from the name on PAN, provide supporting documentation such as a trade licence or brand registration

Step-by-step process

Step 1: Visit the GST portal and initiate new registration

Navigate to the GST portal and click on "Register Now" under the Taxpayer category. Select "New Registration" and choose whether you are a taxpayer, GST practitioner, or tax deductor/collector. For most businesses, select "Taxpayer."

Where: https://www.gst.gov.in — click "Services" → "Registration" → "New Registration" Form: GST REG-01 (Part A — preliminary details) Fee: Free

Tip: Keep your PAN, mobile number, and email address ready before starting. The portal sends OTPs to both your mobile and email for verification in the very first step.

Step 2: Complete Part A — Generate a Temporary Reference Number (TRN)

Fill in Part A of Form GST REG-01 with your state, district, legal name of business (as on PAN), PAN number, email address, and mobile number. Verify both the email and mobile via separate OTPs. Upon successful verification, the portal generates a 15-digit Temporary Reference Number (TRN).

Where: https://www.gst.gov.in — New Registration page Form: GST REG-01 Part A Fee: Free

Tip: Save your TRN securely — you will need it to log back in and complete Part B. The TRN is valid for 15 days from generation. If it expires, you will need to start afresh.

Step 3: Log in with TRN and complete Part B — Business details

Log in using your TRN and the OTP sent to your registered mobile and email. Complete Part B of the form, which requires detailed information across ten tabs: Business Details, Promoter/Partner Details, Authorised Signatory, Authorised Representative, Principal Place of Business, Additional Place of Business, Goods and Services (HSN/SAC codes), Bank Account Details, State Specific Information, and Verification.

Where: https://www.gst.gov.in — "Register" → "Temporary Reference Number (TRN)" Form: GST REG-01 Part B Fee: Free

Tip: You can save your progress and return later using the TRN. However, complete the application within 15 days of TRN generation. Select your HSN/SAC codes carefully — these determine the tax rates applicable to your goods or services.

Step 4: Upload all required documents

Upload scanned copies of all mandatory documents. Each document must be in PDF or JPEG format and within the size limit specified by the portal (typically 1 MB per document). Ensure all documents are legible and complete.

Where: https://www.gst.gov.in — within Part B form Form: Part of GST REG-01 Part B Fee: Free

Tip: Use a document scanner app rather than photographs for clearer uploads. The most common reason for application rejection is illegible documents or incorrect file formats.

Step 5: Verify and submit the application using DSC or EVC

After completing all tabs and uploading documents, verify the application. Companies and LLPs must sign using a Digital Signature Certificate (DSC). Proprietorships, partnerships, and individuals can verify using Electronic Verification Code (EVC) sent to the Aadhaar-linked mobile number, or through the e-Sign facility.

Where: https://www.gst.gov.in — verification tab within GST REG-01 Form: Final submission of GST REG-01 Fee: Free

Tip: If using DSC, ensure your DSC utility or emSigner is installed and active. For EVC, your Aadhaar must be linked to your mobile number. If Aadhaar-mobile linking is not done, visit your nearest Aadhaar centre to update it before applying.

Step 6: Receive Application Reference Number (ARN) and track status

Upon successful submission, the portal generates an Application Reference Number (ARN). An acknowledgement in Form GST REG-02 is sent to your email and mobile. Use the ARN to track your application status on the portal.

Where: https://www.gst.gov.in — "Services" → "Registration" → "Track Application Status" Form: GST REG-02 (acknowledgement, auto-generated) Fee: Free

Tip: If the officer does not raise any query or seek clarification within 7 working days (3 working days for Aadhaar-authenticated applications), the registration is deemed approved automatically under Rule 9(5) of the CGST Rules, 2017.

Step 7: Receive GSTIN and GST Registration Certificate

Once the GST officer approves the application, or if deemed approval applies, your GSTIN (15-digit Goods and Services Tax Identification Number) is issued in Form GST REG-06. Download your GST Registration Certificate from the portal. The GSTIN is active from the date of approval (or from the date of liability, if applied within 30 days of becoming liable).

Where: https://www.gst.gov.in — "Services" → "Registration" → "Registration Certificate" Form: GST REG-06 (Registration Certificate) Fee: Free

Tip: Display your GST Registration Certificate at your principal place of business as required under Section 46 of the CGST Act. Your GSTIN must appear on all tax invoices, delivery challans, and official correspondence.

Fees and costs

How long does it take

Can you do this online?

Yes — GST registration is an entirely online process. No physical visit to any government office is required at any stage.

1. Visit https://www.gst.gov.in and click "Register Now"
2. Select "New Registration" under "Taxpayer"
3. Fill Part A with PAN, state, email, and mobile — verify OTPs
4. Receive TRN and log back in to complete Part B
5. Fill all ten tabs of business information
6. Upload documents in PDF/JPEG format
7. Verify using DSC (companies/LLPs) or EVC/e-Sign (others)
8. Submit and receive ARN
9. Track status using ARN under "Track Application Status"
10. Download GSTIN and Registration Certificate upon approval

The portal operates 24/7, though processing by GST officers occurs during business hours.

What if things go wrong

Problem: Application returned with a Show Cause Notice (SCN) in Form GST REG-03

Solution: If the GST officer finds deficiencies, a notice in GST REG-03 is issued requesting additional documents or clarification. You must respond within 7 working days using Form GST REG-04 on the portal. Address each point raised in the notice specifically and upload the requested documents. Failure to respond within 7 days results in rejection of the application.

Problem: Registration application rejected in Form GST REG-05

Solution: If your application is rejected, the officer must provide reasons in GST REG-05. You can file a fresh application after correcting the deficiencies. Alternatively, file an appeal before the Appellate Authority within 30 days of the rejection order. Common rejection reasons include mismatched PAN details, invalid address proof, and Aadhaar authentication failure.

Problem: Aadhaar authentication fails during EVC verification

Solution: Ensure your Aadhaar is linked to your current mobile number. If Aadhaar-mobile linking is outdated, visit an Aadhaar enrolment centre to update your mobile number — this takes 2-5 working days to reflect. Alternatively, companies and LLPs can bypass Aadhaar authentication by using DSC verification instead.

Problem: TRN expires before completing Part B

Solution: If your TRN expires (15 days), you must start a new application from scratch. To avoid this, gather all documents before generating the TRN. You can save your progress on Part B at any time and return within the 15-day window.

Problem: GSTIN issued but with incorrect details

Solution: File an amendment application using Form GST REG-14 on the portal to correct any errors in the registration certificate. Core fields (PAN, state, constitution of business) require officer approval for amendment. Non-core fields (bank details, additional place of business, authorised signatory) can be amended directly.

State-specific differences

GST registration is a central process, but threshold limits differ for special category states:

State-specific GSTIN structure: The first two digits of your 15-digit GSTIN represent the state code. If you have business operations in multiple states, you must obtain a separate GSTIN for each state where you have a place of business.

Composition scheme thresholds: The composition scheme (Section 10, CGST Act) is available for taxpayers with aggregate turnover up to ₹1.5 crore (₹75 lakh in special category states), allowing payment of tax at a reduced rate without input tax credit.

Frequently asked questions

Can I register for GST voluntarily even if my turnover is below the threshold?

Yes. Section 25(3) of the CGST Act allows any person to take voluntary registration regardless of turnover. This is useful if you want to claim input tax credit, deal with registered businesses, or sell through e-commerce platforms. Once voluntarily registered, you must comply with all GST return filing obligations.

How is aggregate turnover calculated for the threshold?

Aggregate turnover under Section 2(6) includes the value of all taxable supplies, exempt supplies, exports of goods or services, and inter-state supplies of persons having the same PAN. It is computed on an all-India basis. It excludes the value of inward supplies on which tax is payable under reverse charge, central tax, state tax, Union territory tax, integrated tax, and cess.

What happens if I fail to register within the prescribed time?

If you become liable for registration but fail to apply within 30 days, you must pay GST on all supplies from the date of liability, not just from the date of registration. Additionally, a penalty under Section 122(1) of the CGST Act may be imposed — the penalty is the higher of ₹10,000 or the tax amount evaded.

Can I have multiple GSTIN under the same PAN?

Yes. If you operate in multiple states, you must obtain a separate GSTIN for each state. Additionally, if you have multiple business verticals within the same state, you may apply for separate registration for each vertical under Section 25(2) of the CGST Act.

How do I cancel GST registration if I no longer need it?

Apply for cancellation using Form GST REG-16 on the portal. You must file a final return in Form GSTR-10 within three months of cancellation. If you voluntarily registered, you can cancel only after one year from the registration date. You must reverse any input tax credit claimed on stock held on the date of cancellation.

Is the composition scheme available during registration?

Yes. You can opt for the composition scheme at the time of registration by indicating your preference in the application. You can also opt for it at the beginning of any financial year by filing Form GST CMP-02 before March 31 of the preceding year. The scheme is not available for inter-state suppliers, e-commerce operators, or manufacturers of notified goods.

This guide is part of Veritect's Legal Procedure Guides, a step-by-step reference for common Indian legal processes. Last updated: 2026-03-27. This content is for informational purposes and does not constitute legal advice.