Last updated: January 30, 2026
Introduction to GST Registration
GST registration is the process by which a business obtains a unique Goods and Services Tax Identification Number (GSTIN) from the tax authorities. This registration is mandatory for businesses whose turnover exceeds the prescribed threshold limits, and voluntary for others who wish to avail the benefits of input tax credit and expand their business operations.
The GST registration process in India is entirely online through the GST portal (www.gst.gov.in), making it convenient and accessible for businesses across the country. Once registered, the business is assigned a 15-digit GSTIN, which serves as the unique identifier for all GST-related activities including tax payment, return filing, and compliance.
Who Needs to Register for GST?
Mandatory Registration
GST registration is mandatory for the following categories:
| Category | Threshold Limit | Special Category States |
|---|---|---|
| Suppliers of Goods | ₹40 lakhs aggregate turnover | ₹20 lakhs (Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand) |
| Suppliers of Services | ₹20 lakhs aggregate turnover | ₹10 lakhs |
| Suppliers of Both Goods and Services | ₹20 lakhs aggregate turnover | ₹10 lakhs |
Special Category States: Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand, Himachal Pradesh, and Ladakh.
Categories Requiring Mandatory Registration (Regardless of Turnover)
- Inter-state suppliers: Persons making taxable supply of goods or services from one state to another
- Casual taxable persons: Persons who occasionally undertake transactions involving supply of goods or services in a state where they have no fixed place of business
- Non-resident taxable persons: Persons residing outside India but supplying goods or services in India
- Input Service Distributors (ISD): Offices of the supplier that receive tax invoices for input services and distribute the credit to other branches
- E-commerce operators: Persons who own, operate, or manage digital platforms for electronic commerce
- Suppliers through e-commerce platforms: Persons supplying goods or services through e-commerce operators
- TDS/TCS deductors: Government departments, local authorities, and e-commerce operators required to deduct or collect tax
- Persons liable under reverse charge: Persons who are required to pay tax under reverse charge mechanism
- OIDAR service providers: Persons supplying online information and database access or retrieval services from outside India to unregistered persons in India
- Agents: Persons who supply goods or services on behalf of other registered taxable persons
Voluntary Registration
Even if your turnover is below the threshold limit, you may choose to register voluntarily. Benefits of voluntary registration include:
- Ability to claim input tax credit on purchases
- Legal recognition as a supplier of goods or services
- Ability to make inter-state sales
- Competitive advantage when dealing with registered businesses
- Access to e-commerce platforms (which often require GST registration)
- Eligibility for government tenders and contracts
Documents Required for GST Registration
The documents required vary based on the type of business entity. Here's a comprehensive list:
Common Documents for All Entities
- PAN card of the business or applicant
- Aadhaar card of the applicant/proprietor/partners/directors
- Proof of business registration (incorporation certificate, partnership deed, etc.)
- Photograph of the applicant/proprietor/partners/directors
- Address proof of the place of business (rent agreement, electricity bill, property tax receipt, etc.)
- Bank account details (cancelled cheque or bank statement)
- Digital Signature Certificate (DSC) for companies and LLPs
- Authorization letter (for authorized signatory)
Entity-Specific Documents
| Entity Type | Additional Documents Required |
|---|---|
| Proprietorship | Proprietor's PAN and Aadhaar, Shop Act license or Gumasta license (if applicable) |
| Partnership Firm | Partnership deed, PAN cards of all partners, Consent letter from all partners |
| Limited Liability Partnership (LLP) | LLP agreement, Incorporation certificate from MCA, Board resolution |
| Private Limited Company | Certificate of incorporation, Memorandum of Association (MOA), Articles of Association (AOA), Board resolution |
| Public Limited Company | Certificate of incorporation, MOA, AOA, Board resolution |
| Hindu Undivided Family (HUF) | PAN of HUF, Aadhaar of Karta, HUF deed |
| Society/Trust/Club | Registration certificate, Trust deed, Resolution of managing committee |
| Foreign Company | Incorporation certificate from foreign country, Tax identification number from home country, Appointment of authorized signatory in India |
Address Proof Options
Any one of the following can be submitted as address proof:
- Property tax receipt
- Municipal khata copy
- Electricity bill (not older than 3 months)
- Legal ownership document
- Rent agreement along with rent receipt (for rented premises)
- No objection certificate (NOC) from the owner (for rented premises)
Step-by-Step GST Registration Process
Visit the GST Portal
Go to the official GST portal at www.gst.gov.in. Click on "Services" in the menu, then select "Registration" and click on "New Registration" (Form GST REG-01).
Select Taxpayer Type
Choose "Taxpayer" as the type of registration. Other options include GST Practitioner, Tax Deductor, Tax Collector, etc., depending on your category.
Fill in Basic Details
Enter your PAN, email address, and mobile number. The portal will validate your PAN against the Income Tax database. Ensure that the email and mobile number are active as all communications including OTP will be sent to these.
OTP Verification
You will receive two separate OTPs - one on your mobile number and another on your email address. Enter both OTPs within 10 minutes to verify your contact details. If you don't receive the OTPs, you can request them to be resent.
TRN Generation
Upon successful OTP verification, a Temporary Reference Number (TRN) will be generated and displayed on the screen. This 15-digit TRN will also be sent to your registered email and mobile number. Note down the TRN as it is required to complete the registration process.
Complete Application Form
Login using your TRN and complete the detailed application form (GST REG-01). The form includes multiple sections: business details, promoter/partner information, authorized signatory details, principal place of business, additional places of business, goods and services details, bank account information, and verification.
Upload Documents
Upload all required documents in the prescribed format (PDF or JPEG, typically with a maximum file size of 1 MB per document). Ensure all documents are clear, legible, and properly scanned. The system will verify document authenticity before processing.
Digital Signature
For companies and LLPs, submission must be done using a Digital Signature Certificate (DSC). For other entities, submission can be done using DSC or Electronic Verification Code (EVC) sent to the registered mobile number. This authenticates the application and makes it legally binding.
ARN Generation
After successful submission, an Application Reference Number (ARN) will be generated and sent to your registered email and mobile number. This ARN can be used to track the status of your application. The GST officer will verify your application within 3 working days.
GST Registration Timeline
| Stage | Timeline | Description |
|---|---|---|
| Application Submission | Day 0 | Complete form submission with all documents |
| Verification by Officer | Within 3 working days | GST officer reviews the application |
| Clarification (if needed) | Within 7 working days | Officer may ask for additional information |
| Applicant Response | Within 7 working days | Time allowed to respond to queries |
| GSTIN Generation | Upon approval | 15-digit GSTIN issued and certificate generated |
Post-Registration Compliance
Once you receive your GSTIN, there are several compliance requirements you must fulfill:
Monthly/Quarterly Returns
- GSTR-1: Details of outward supplies (sales) - Monthly or Quarterly
- GSTR-3B: Summary return with tax payment - Monthly
- QRMP Scheme: Quarterly return filing with monthly tax payment for small taxpayers
Annual Returns
- GSTR-9: Annual return for regular taxpayers
- GSTR-9C: Reconciliation statement for taxpayers with turnover above ₹5 crores
Invoice Compliance
- Issue GST-compliant tax invoices for all taxable supplies
- Display GSTIN on all business premises and documents
- Maintain proper records of all transactions
- Issue e-invoices for B2B transactions (mandatory for turnover above ₹5 crores)
Payment Deadlines
| Return Type | Due Date | Penalty for Late Filing |
|---|---|---|
| GSTR-1 (Monthly) | 11th of next month | ₹50 per day (₹25 CGST + ₹25 SGST) |
| GSTR-1 (Quarterly) | 13th of month after quarter | ₹50 per day (₹25 CGST + ₹25 SGST) |
| GSTR-3B | 20th of next month | ₹50 per day + interest on tax due |
| GSTR-9 (Annual) | 31st December of next FY | ₹100 per day (₹50 CGST + ₹50 SGST) |
Common Mistakes to Avoid
Important: Avoid These Registration Errors
- Incorrect PAN Details: Ensure the PAN entered matches exactly with Income Tax records. Any mismatch will lead to rejection.
- Inactive Contact Details: Use active email and mobile number as all OTPs and important communications are sent to these.
- Wrong Business Category: Select the correct taxpayer type and business constitution to avoid processing delays.
- Missing Documents: Upload all required documents in prescribed format and size. Incomplete applications are rejected.
- Inconsistent Address Proof: The address on documents should match the business location being registered.
- Incorrect HSN/SAC Codes: Enter correct Harmonized System of Nomenclature (HSN) codes for goods and Services Accounting Codes (SAC) for services.
- Not Responding to Queries: If the officer seeks clarification, respond within 7 working days to avoid rejection.
- Multiple Applications: Do not file multiple applications for the same PAN as this can cause confusion and delays.
Frequently Asked Questions
Is GST registration free?
Yes, GST registration is completely free of charge on the government portal. You only need to pay professional fees if you hire a consultant or GST practitioner to assist with the registration process.
Can I register for GST without a PAN card?
No, PAN is mandatory for GST registration. The GSTIN is based on your PAN. Non-resident taxable persons can register using their tax identification number from their home country.
How long does it take to get GST registration?
Normally, GST registration is processed within 3-7 working days if there are no deficiencies. However, if clarification is sought or documents are incomplete, the process may take longer.
What is the validity of GST registration?
Regular GST registration has no expiry and remains valid as long as you comply with filing requirements. However, registration for casual taxable persons and non-resident taxable persons is valid for a specific period (typically 90 days) and must be renewed.
Can I voluntarily cancel my GST registration?
Yes, you can apply for cancellation of GST registration using Form GST REG-16 if your business is closed, turnover has fallen below threshold, or you no longer require registration. You must clear all pending tax dues before cancellation.
What happens if I don't register for GST?
If you are liable to register but fail to do so, you may face penalties including a penalty of 10% of tax amount due (₹10,000 minimum) and interest on tax due. You also cannot collect GST from customers or claim input tax credit.
Can I have multiple GST registrations?
Yes, a business with operations in multiple states must obtain separate GST registrations for each state. You can also obtain separate registrations for different business verticals within the same state.
What is the composition scheme in GST?
The composition scheme is an optional scheme for small taxpayers with turnover up to ₹1.5 crores (₹75 lakhs for special category states). It allows payment of GST at a fixed rate on turnover without claiming input tax credit, with simplified compliance requirements.