GST Registration Process in India: Step-by-Step Guide
Do you need to register for GST?
Registration is mandatory once your aggregate annual turnover crosses ₹40 lakh for goods (₹20 lakh in special category states) or ₹20 lakh for services (₹10 lakh in special category states). It is also mandatory regardless of turnover for e-commerce sellers, businesses making inter-state taxable supplies, and casual or non-resident taxable persons. Many businesses below the threshold register voluntarily to claim Input Tax Credit and appear more credible to B2B clients.
Documents required
- PAN card of the business/proprietor
- Aadhaar card (for Aadhaar-based authentication)
- Proof of business address (electricity bill, rent agreement, or NOC from owner)
- Bank account details (cancelled cheque or bank statement)
- Photograph of the proprietor/partners/directors
- Certificate of incorporation (for companies/LLPs) or partnership deed
- Digital signature (DSC) for companies and LLPs
Step-by-step registration process
- Visit the GST Portal: Go to gst.gov.in and select Services > Registration > New Registration.
- Fill Part A: Enter PAN, mobile number, and email; verify via OTP to generate a Temporary Reference Number (TRN).
- Fill Part B: Using the TRN, complete business details, promoter/partner information, principal place of business, and bank account details.
- Upload documents: Attach the required proofs listed above in the specified format and size.
- Verification: Submit using DSC (mandatory for companies/LLPs), e-sign, or EVC (OTP-based) for other entity types.
- ARN generation: An Application Reference Number (ARN) is issued for tracking status.
- GSTIN issuance: Upon verification (typically 3-7 working days, sometimes with a query raised by the officer), your GSTIN and registration certificate (Form GST REG-06) are issued.
Choosing between Regular and Composition Scheme
At registration, eligible small businesses (turnover up to ₹1.5 crore) can opt for the Composition Scheme for simplified, flat-rate quarterly compliance instead of the standard monthly filing regime — though this comes with trade-offs like no ITC and no inter-state sales. Compare both paths in our dedicated Composition vs Regular Scheme guide.
Common registration mistakes to avoid
- Mismatched address proof — ensure the document matches the declared principal place of business exactly.
- Selecting the wrong business constitution (proprietorship vs partnership vs company) which is difficult to amend later.
- Missing digital signature setup for companies/LLPs before starting the application.
- Delaying registration past the threshold date, which can trigger penalty and interest on unregistered taxable supplies.