GST Registration Guide for Businesses in India

Registering for Goods and Services Tax (GST) is a foundational step for any growing business in India. As of 2026, the process remains entirely digital, streamlined through the official GST Common Portal.

Here is a comprehensive guide to navigating the registration process effectively.

1. Do You Need to Register?

Before starting, check if your business falls under the mandatory registration criteria:

• Turnover Thresholds:
  • Goods: Annual turnover exceeds ₹40 Lakhs (₹20 Lakhs for Special Category States).
  • Services: Annual turnover exceeds ₹20 Lakhs (₹10 Lakhs for Special Category States).
• Mandatory Registration: Regardless of turnover, you must register if you:
  • Sell goods/services through e-commerce platforms (e.g., Amazon, Flipkart).
  • Engage in inter-state supply of goods.
  • Are a Casual Taxable Person or Non-Resident Taxable Person.
  • Operate under the Reverse Charge Mechanism (RCM).

2. Checklist of Required Documents

Keep digital copies (PDF/JPEG) ready before you log in.

Business Type	Key Documents Required
All Businesses	PAN Card, Aadhaar Card, Passport-size photos.
Address Proof	Electricity bill, Rent Agreement, or NOC from the owner.
Banking	Cancelled cheque or first page of bank passbook.
Partnerships/LLPs	Partnership Deed and Proof of Appointment of Signatory.
Companies (Pvt/Ltd)	Certificate of Incorporation and Board Resolution.

Note: For Companies and LLPs, a Digital Signature Certificate (DSC) is mandatory for signing the application.

3. Step-by-Step Registration Process

Phase 1: Generating the TRN (Part A)

1. Visit the Portal: Go to www.gst.gov.in.
2. Start New Registration: Navigate to Services > Registration > New Registration.
3. Fill Basics: Select "I am a Taxpayer," choose your State and District, and enter your Legal Name and PAN exactly as they appear on your PAN card.
4. OTP Verification: Enter your email and mobile number. You will receive two separate OTPs.
5. Get TRN: Upon successful verification, you will receive a 15-digit Temporary Reference Number (TRN) via email and SMS.

Phase 2: Completing the Application (Part B)

1. Log in with TRN: Go back to the registration page, select the Temporary Reference Number (TRN) radio button, and log in.
2. Fill the 10 Sections: You will see multiple tabs including:
   • Business Details: Constitution of business, trade name, and reason for registration.
   • Promoters/Partners: Personal details of owners.
   • Principal Place of Business: Your primary office address and proof.
   • Goods & Services: HSN codes for your products or SAC codes for services.
3. Aadhaar Authentication: This is a crucial step. Opting for Aadhaar authentication usually speeds up the approval process and may waive the need for physical site verification.

Phase 3: Submission and Approval

1. Verification: Sign the application using EVC (for individuals/proprietors) or DSC (mandatory for Companies/LLPs).
2. ARN Generation: Once submitted, you will receive an Application Reference Number (ARN).
3. Review: A GST Officer will review your application. If everything is in order, your GST Certificate (Form GST REG-06) will be issued within 7–10 working days.

4. Common Pitfalls to Avoid

• Name Mismatch: Ensure the "Legal Name" matches the PAN card letter-for-letter.
• Blurry Documents: If address proofs (like electricity bills) are not legible, the officer will issue a "Notice for Clarification."
• Incorrect Jurisdiction: Double-check your Ward/Circle/Sector before selecting the jurisdictional office.