GST Registration Process: Complete Step-by-Step Guide 2026
GST registration is mandatory for most businesses in India. This comprehensive guide walks you through the entire registration process, eligibility criteria, required documents, and timeline.
Who Needs GST Registration?
GST registration is mandatory if:
- Turnover exceeds threshold: ₹40 lakh for goods (₹20 lakh in special category states), ₹20 lakh for services (₹10 lakh in special states)
- Inter-state supply: Any business supplying goods/services to other states
- E-commerce sellers: Selling through Amazon, Flipkart, etc.
- Casual taxable persons: Occasional suppliers without fixed place of business
- Reverse charge mechanism: Purchasing from unregistered suppliers under RCM
💡 Pro Tip: Voluntary Registration
Even if below the threshold, you can register voluntarily to claim Input Tax Credit (ITC) and enhance business credibility.
Documents Required for GST Registration
For Proprietorship
- PAN Card of proprietor
- Aadhaar Card
- Photograph
- Business address proof (Rent agreement/Property documents)
- Bank account details with cancelled cheque
For Partnership Firm/LLP
- PAN Card of firm and all partners
- Partnership deed/LLP Agreement
- Address proof of all partners
- Business address proof
- Bank account statement
For Private Limited Company
- Certificate of Incorporation
- Memorandum of Association (MOA)
- Articles of Association (AOA)
- PAN Card of company and directors
- Board resolution authorizing GST registration
- Business premises proof
GST Registration Process: Step-by-Step
Step 1: Visit GST Portal
Go to www.gst.gov.in and click on "Services" > "Registration" > "New Registration"
Step 2: Fill Part A (Basic Details)
Provide:
- Legal name of business
- PAN of business
- Email ID and mobile number
- State/UT
You'll receive an OTP for verification. Upon verification, you get a Temporary Reference Number (TRN).
Step 3: Fill Part B (Detailed Application)
Using the TRN, complete:
- Business details (constitution, trade name, address)
- Promoter/Partner details with ID proofs
- Authorized signatory details
- Bank account information
- Nature of business activities
- Upload required documents
Step 4: Verification
Digitally sign the application using:
- E-signature (via Aadhaar OTP) - easiest option
- Digital Signature Certificate (DSC)
Step 5: Submit Application
After submission, you'll receive an Application Reference Number (ARN). Track status using this number.
Step 6: Receive GSTIN
If approved, you'll receive your 15-digit GSTIN via email within 3-7 working days.
| Step | Timeline | Action |
|---|---|---|
| Part A Filing | Day 1 | Receive TRN via email |
| Part B Filing | Day 1-2 | Complete detailed application |
| Verification | Day 3-7 | GST officer reviews |
| GSTIN Issuance | Day 7 | Receive 15-digit GSTIN |
Common Registration Issues & Solutions
Issue: Application Rejected
Solution: Check rejection reason in portal. Usually due to incomplete documents or incorrect PAN. Re-apply with corrections within 7 days.
Issue: OTP Not Received
Solution: Check spam folder. Ensure mobile number and email are active. Wait 24 hours before re-attempting.
Issue: Address Proof Rejected
Solution: Ensure address proof clearly shows business address. For rented premises, notarized rent agreement is mandatory.
⚠️ Important Notes
- TRN is valid for 15 days only - complete Part B within this period
- Application can be saved as draft and completed later
- No fee for GST registration - it's completely free
- Once registered, file returns on time to avoid penalties
Post-Registration Compliance
After receiving GSTIN:
- Display GSTIN: On invoices, business premises, website
- Start filing returns: GSTR-1 (outward supplies), GSTR-3B (summary return)
- Maintain records: All invoices, purchase records for 6 years
- Issue GST invoices: With proper tax breakdown
- Collect GST: On applicable supplies and deposit with government
Need Help with GST Calculations?
Use our free tools to calculate GST, penalties, ITC, and more.
Explore Free Tools →Frequently Asked Questions
Can I register for GST before starting business?
No. GST registration is done after business commencement or when turnover crosses threshold.
How long is GSTIN valid?
GSTIN is valid as long as your business operates. You must cancel it if business closes.
Can I have multiple GST registrations?
Yes, you need separate registration for each state where you have a business place.
Is Aadhaar mandatory for GST registration?
Yes, Aadhaar is mandatory for proprietorship. For companies/LLPs, Aadhaar of authorized signatory is needed for e-signature.