Starting a business in India? GST registration is mandatory if your annual turnover crosses ₹20 lakhs (₹10 lakhs for special category states) for services, or ₹40 lakhs for goods.
But even if you're below these thresholds, you might still need GST registration if you're selling online, doing inter-state supplies, or providing certain notified services.
The good news? The entire GST registration process is 100% online and can be completed in 3-5 working days if you have all your documents ready.
This complete guide walks you through the entire GST registration process step-by-step, lists all required documents, explains common errors to avoid, and answers frequently asked questions.
Who Needs GST Registration?
Mandatory GST Registration Required If:
- Turnover exceeds threshold: ₹40 lakhs (goods) or ₹20 lakhs (services) in a financial year
- Inter-state supply: Even ₹1 of business across state borders requires GST registration
- E-commerce sellers: Selling on Amazon, Flipkart, Meesho, etc.
- Casual taxable person: Occasionally supplying in a state where you don't have a fixed place of business
- Input Service Distributor: Head office distributing ITC to branches
- Reverse charge mechanism: Receiving services where supplier is unregistered
- Non-resident taxable person: Foreign businesses supplying in India
- Agent or aggregator: E-commerce aggregators, logistics aggregators
⚠️ Penalty for Not Registering
Penalty = 10% of tax due OR ₹10,000 (whichever is higher). Plus interest at 18% per annum on unpaid tax.
Documents Required for GST Registration
Before starting the online application, gather these documents (all in PDF format, max 1MB each):
For Proprietorship / Individual
- PAN Card of proprietor
- Aadhaar Card of proprietor
- Photograph (passport size, recent)
- Bank account details (cancelled cheque or bank statement)
- Business address proof (any one):
- Electricity bill
- Property tax receipt
- Municipal khata copy
- Rent agreement + NOC from owner (if rented)
- Email ID and mobile number (OTP verification required)
For Private Limited / LLP / Partnership
- PAN Card of business entity
- Certificate of Incorporation / Registration
- Memorandum of Association (MOA) / Partnership Deed
- Board Resolution for authorized signatory
- PAN + Aadhaar + Photo of all directors/partners
- Address proof of principal place of business (same as above)
- Bank account details
⚠️ Common Documentation Errors
- Mismatched names: PAN name must match Aadhaar name exactly (including spelling)
- Old address proofs: Electricity bill should be within last 2 months
- Wrong file formats: Only PDF accepted, images must be converted
- Missing owner NOC: If rented premises, owner's NOC is mandatory
Step-by-Step GST Registration Process
Visit GST Portal
Go to www.gst.gov.in → Click on "Services" → "Registration" → "New Registration"
Tip: Use Chrome or Firefox browser. Clear cache if facing issues.
Part A: Preliminary Information
Fill in basic details to receive TRN (Temporary Reference Number):
- Select your State and District
- Enter your business Legal Name (as per PAN)
- Enter PAN Number (auto-validates from IT database)
- Enter Email ID and Mobile Number (OTP will be sent)
- Verify OTP on both email and mobile
- Click "Proceed"
✓ TRN Generated
You'll receive a 15-digit Temporary Reference Number (TRN) on your email and mobile. Save this number—you'll need it to complete Part B.
Part B: Complete Application (Form GST REG-01)
Return to GST portal → Services → Registration → "New Registration" → "Temporary Reference Number (TRN)"
Enter your TRN → Verify OTP → You'll land on Form GST REG-01
Sections to Fill:
- Business Details: Constitution (proprietorship/partnership/company), reason for registration, commencement date
- Promoter/Partner Details: Upload PAN, Aadhaar, photo of all promoters/directors
- Principal Place of Business: Complete address with pincode, upload address proof
- Additional Places of Business: If you have branches/godowns, add them
- Goods & Services: Select HSN codes (at least 5) for goods/services you'll supply
- Bank Account Details: Account number, IFSC, bank name, upload cancelled cheque
- Authorized Signatory: Person who will file GST returns—upload photo, Aadhaar, authorization letter
Upload Documents
Upload all documents in PDF format (max 1MB each):
- Constitution/Incorporation certificate (if company/LLP)
- Address proof (electricity bill/rent agreement + NOC)
- Photographs of promoters/directors
- Cancelled cheque or bank statement (first page)
- Authorization letter for signatory
- Board resolution (for companies)
Pro Tip: Name your files clearly (e.g., "PAN_Card.pdf", "Electricity_Bill.pdf") for easy upload.
E-Verification
Choose one of three verification methods:
- E-Signature (Recommended): Using Aadhaar-based e-Sign or DSC (fastest method)
- E-Verification Code (EVC): OTP sent to registered mobile/email
- Physical Verification: Print, sign, and send to jurisdictional GST office (slowest—avoid if possible)
Best Option: Use Aadhaar e-Sign for instant submission.
ARN Generation
✓ Application Reference Number (ARN) Issued
Immediately after submission, you'll receive a 15-digit ARN on your email and mobile. This confirms your application is under process.
Track Status: Go to GST portal → Services → Registration → Application Status → Enter ARN
Processing & GSTIN Issuance
The GST officer will verify your application. Three possible outcomes:
✓ Approved (3-5 days)
You'll receive your 15-digit GSTIN (GST Identification Number) via email. This is your permanent GST number.
❓ Clarification Sought (FORM GST REG-03)
Officer needs additional documents/information. Respond within 7 working days via portal, else application will be rejected.
❌ Rejected (FORM GST REG-05)
Application rejected with reasons. You can re-apply after correcting errors.
🎉 Congratulations! You're GST Registered
Once approved, download your GST Registration Certificate from the portal. This certificate contains:
- Your GSTIN (15 digits)
- Legal name and trade name
- Principal place of business
- Date of registration
- Type of registration (Regular/Composition/Casual)
What Happens After GST Registration?
Immediate Actions Required
- Update invoices: Add GSTIN on all invoices, bills, and business stationery
- Display GSTIN: At principal place of business (visible signboard)
- Link bank account: If not done during registration, link via portal
- Understand your return frequency:
- Regular taxpayer: Monthly GSTR-1 + GSTR-3B
- QRMP scheme: Quarterly GSTR-1 + Monthly GSTR-3B (if eligible)
- Composition taxpayer: Quarterly CMP-08
Your First GST Return
First return must be filed in the month following registration. For example:
- Registered on Jan 15? First return for January, due Feb 20 (GSTR-3B) and Feb 11 (GSTR-1)
⚠️ Don't Miss Your First Return
Late filing of first return creates a bad track record. Set up compliance calendar immediately after registration.
Common Mistakes to Avoid
| Mistake | Consequence | Solution |
|---|---|---|
| Wrong HSN code selection | Can't issue proper invoices, ITC issues | Select correct HSN codes for your actual products/services |
| Incorrect address proof | Application rejection | Ensure electricity bill is <2 months old; get owner NOC if rented |
| Incomplete bank details | Delay in refunds, verification issues | Upload clear cancelled cheque with pre-printed name |
| Not responding to REG-03 | Auto-rejection after 7 days | Check email/portal daily for clarification requests |
| Using personal email ID | Lose access if employee leaves | Use dedicated business email for GST registration |
GST Registration Fees
💰 Cost of GST Registration
Government Fees: ₹0 (FREE)
Yes, GST registration is completely free. The government does not charge any fees.
Professional Fees (if using CA services): ₹2,000 - ₹5,000
Includes document preparation, application filing, and follow-up until GSTIN issuance.
Frequently Asked Questions
Q1: How long does GST registration take?
A: Typically 3-5 working days if all documents are correct. Can take up to 15 days if clarifications are sought.
Q2: Can I get GST registration if my business is at home?
A: Yes, residential address is allowed. Upload electricity bill in your name or rent agreement if rented. Home-based businesses are fully eligible.
Q3: What if I don't have any business premises yet?
A: You need a business address for GST registration. Options: Use home address, rent a small office, or use co-working space address.
Q4: Can I register for GST before starting business?
A: Yes, you can register voluntarily even below threshold. Select "Voluntary" as reason for registration. Useful if you're selling online or want to claim ITC.
Q5: What's the difference between GSTIN and TRN/ARN?
A:
- TRN: Temporary Reference Number (to save and resume application)
- ARN: Application Reference Number (proof that application is submitted)
- GSTIN: Your final permanent GST number (15 digits)
Q6: Can I operate multiple businesses with one GSTIN?
A: Yes, if they're under same PAN and legal entity. But you must add all business addresses during registration.
Q7: Do I need separate GSTIN for each state?
A: Yes. If you have business presence in multiple states (office/warehouse), you need separate registration in each state. Format: First 2 digits of GSTIN indicate state code.
Q8: What happens if I cross ₹20L/40L threshold but don't register?
A: Penalty + interest + you'll still have to register. Plus, you can't claim ITC on your purchases during unregistered period. Register immediately once threshold is crossed.
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