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Comprehensive Guide to Online GST Registration Process in India

The Goods and Services Tax (GST) registration process in India is entirely online, conducted via the government's gst.gov.in portal. This guide details the step-by-step procedure for new applicants, covering both Part A and Part B of the application. It includes recent updates on Aadhaar and biometric authentication requirements, along with necessary documents and common issues encountered during the registration.

📖 5 min read read🏷️ GST Registration

The Goods and Services Tax (GST) registration process in India is conducted online through the official government portal, gst.gov.in. The Ministry of Finance (MoF) has streamlined this process to simplify tax compliance. Businesses exceeding an annual turnover of Rs. 20 lakh (or Rs. 40 lakh/Rs. 10 lakh, depending on the state and type of supplies) are required to register for GST.

Recent Updates on GST Registration

April 17, 2025

The Central Board of Indirect Taxes and Customs (CBIC) has released new directives for processing GST registration applications. These instructions aim to streamline the procedure and reduce requests for unnecessary documents. They clarify acceptable proofs for the principal place of business and business constitution, while also addressing concerns regarding physical verification and timely application approvals. Key updates include:

  • A defined list of documents for proof of the principal business location.
  • Advisories to officers against requesting non-essential documents, such as the PAN or Aadhaar of the lessor.
  • Mandatory processing of registration applications within stipulated timeframes.

February 12, 2025

The GSTN issued an advisory regarding new requirements for Aadhaar and biometric authentication during GST registration. Applicants are categorized as follows:

  • Those who choose not to use Aadhaar authentication.
  • Those who opt for Aadhaar Authentication and require biometric verification.
  • Situations where an Application Reference Number (ARN) is not generated.

Applicants must adhere to these guidelines. For more details, refer to the official notification.

July 10, 2024

  1. The CBIC, through CGST notification no. 13/2024, extended biometric-based Aadhaar Authentication for GST registration nationwide, following its pilot implementation in Gujarat and Puducherry.
  2. Furthermore, CGST notification no. 12/2024 from the CBIC specifies that applicants not choosing Aadhaar Authentication must provide a photograph of the individual applicant (or relevant individuals) and undergo original document verification at a designated facilitation center.

This guide outlines the online registration steps on the GST Portal.

Completing Part-A of the GST Registration Application

Step 1: Access the GST Portal

Navigate to the GST portal. Select 'Services', then 'Registration', and finally, 'New Registration'.

Step 2: Generate a Temporary Reference Number (TRN) by Entering Details and Validating OTP

  • Select the 'New Registration' radio button.
  • From the 'I am a' dropdown, choose 'Taxpayer'.
  • Select your State and District.
  • Provide the Name of Business and the business's Permanent Account Number (PAN).
  • Enter your Email Address and Mobile Number. If your contact details are already linked with your PAN, you might not need to enter them again.
  • One-Time Passwords (OTPs) will be sent to the provided email ID and mobile number, or to the PAN-linked contact details.
  • Click 'Proceed'.

Step 3: OTP Verification and TRN Generation

Input the two OTPs received on your email and mobile, or via your PAN-linked contact details. Click 'Continue'. If OTPs are not received, select 'Resend OTP'.

Step 4: Receive TRN

A 15-digit Temporary Reference Number (TRN) will be generated and also sent to your email and mobile, or PAN-linked contact details. Record this TRN, as you must complete Part B of the application within 15 days.

Step 5: Log in with TRN

Return to the GST portal. Select the 'New Registration' tab, then choose 'Temporary Reference Number (TRN)'. Enter your TRN and the captcha code, then click 'Proceed'.

Step 6: OTP Verification

An OTP will be sent to your registered mobile and email, or PAN-linked contact details. Enter this OTP and click 'Proceed'.

Step 7: Check Application Status

The application status will appear as 'Drafts'. Click on the 'Edit' icon to continue.

Completing Part-B of the GST Registration Application

Part B consists of ten sections. All required details and supporting documents must be submitted. The Aadhaar authentication section was introduced, and the bank account section became optional in 2020.

Keep the following documents readily available for GST registration:

  • Photographs
  • Constitution of the taxpayer
  • Proof of the place of business
  • Bank account details (now non-mandatory since December 27, 2018)
  • Verification and Aadhaar authentication, if selected

Step 8: Submit Business Information

In the 'Business Details' section, provide the trade name, business constitution, and district. Note that the trade name differs from the business's legal name. Indicate whether you opt for the composition scheme by selecting 'Yes/No'. Then, specify the type of registered person (e.g., manufacturer, service provider for work contracts, or other eligible persons). Enter the business commencement date and the date from which liability arises. If registering as a casual taxable person, select 'Yes' and generate a challan for advance tax payment as per GST law. Under 'Reason to obtain registration', select the appropriate reason, such as 'Input service distributor', among other available options. Depending on your selection (e.g., 'SEZ unit'), specific fields will appear requiring details like the SEZ name, approving authority designation, and approval order number, along with supporting document uploads. In the 'Indicate Existing Registrations' section, select the type of prior registration (e.g., Central Sales Tax, Excise, or Service Tax), enter the registration number and date, then click 'Add'. Completion of a section is indicated by its tile turning blue.

Step 9: Submit Promoter Information

The 'Promoters/Partners' tab allows entry of details for up to ten promoters or partners. This includes personal information (name, address, mobile number, date of birth, email, gender) and identity details (Designation/Status, Director Identification Number for companies, citizenship status, PAN, and Aadhaar numbers). Provide the residential address and upload a photograph of the stakeholder. Allowed file types are PDF or JPEG, with a maximum size of 1 MB. If a promoter also acts as the primary authorized signatory, make the necessary selection. Click 'SAVE & CONTINUE' to proceed.

Step 10: Submit Authorised Signatory Information

Enter details for the authorized signatory, similar to the information provided for promoters/partners in Step 9. For GST practitioners, enter the enrollment ID. For authorized representatives, input the basic requested details.

Step 11: Enter Principal Place of Business Details

The principal place of business is the primary operational location within the state, typically where records are kept and top management is located. Report the address, district, sector/circle/ward/charge/unit, commissionerate code, division code, and range code. Include the official contact number and the nature of premises possession (e.g., rented, owned, shared). Upload supporting documents, such as a consent letter or NOC for rented premises, or proof of SEZ Unit/SEZ Developer approval if applicable. Check the nature of business activities at the premises and add any additional business locations. Click 'SAVE & CONTINUE'.

  • To determine your jurisdiction, use the hyperlink in that section.
  • If applying as an Interim Resolution Professional (IRP) for a corporate debtor, provide details of the original taxpayer registration.
  • For multiple document uploads, combine them into a single file. Maximum file size is 1 MB; formats allowed are PDF or JPEG, with a limit of two files.

Step 12: Submit Details of Goods and Services with HSN or SAC Codes

Add HSN or SAC codes for up to five primary goods and five primary services. A different screen will appear for taxpayers opting for the composition scheme.

Step 13: Bank Account Details

Enter details for up to ten bank accounts. This step became optional from December 27, 2018. If not provided during registration, a prompt will appear upon first login to the GST portal, requiring a non-core amendment application to submit these details. Upload supporting documents with these details.

Step 14: State-Specific Information

Provide the professional tax employee code number, PT registration certificate number, and State Excise License number, including the name holding the license. Click 'SAVE & CONTINUE'.

Step 15: Aadhaar Authentication

Choose whether to proceed with Aadhaar authentication. Further information on this process and available options is detailed in relevant guides. If the authorized signatory opts for Aadhaar authentication, physical verification of the premises or site by an officer will generally not be required, except in specific cases. An ARN will be generated immediately upon successful completion.

Step 16: Verification of Application

After filling all details, navigate to the 'Verification' page. Accept the declaration and submit the application using one of the following methods:

  • Companies and LLPs must use a Digital Signature Certificate (DSC).
  • E-Sign: An OTP is sent to the Aadhaar-registered mobile number.
  • EVC (Electronic Verification Code): An OTP is sent to the registered mobile number.

Step 17: ARN Generated

Upon successful application submission, a confirmation message will be displayed, and an Application Reference Number (ARN) will be sent to the registered email and mobile number. The ARN status can be checked on the GST Portal by entering the ARN.

Determine if GST registration is mandatory for your business.

For more details on GST registration amendments, refer to relevant articles:

  • How to change an authorized signatory
  • Steps to reset mobile number or email address
  • How to amend core fields of GST registration
  • Steps to amend non-core fields of GST registration

Frequently Asked Questions

What is the full form of GST and its primary objective in India?
GST stands for Goods and Services Tax. Its primary objective in India is to simplify the indirect tax structure by replacing multiple taxes with a single, unified tax, thereby facilitating a common national market and reducing the cascading effect of taxes.
How does the Input Tax Credit (ITC) mechanism work under GST?
Under GST, Input Tax Credit (ITC) allows businesses to claim credit for the GST paid on purchases of goods and services used for business purposes. This credit can then be utilized to offset the GST liability on their outward supplies, preventing double taxation and ensuring tax neutrality.
Are all goods and services subject to the same GST rate?
No, India's GST regime features a multi-tiered rate structure, with goods and services categorized into different tax slabs (e.g., 5%, 12%, 18%, 28%) based on factors like necessity, luxury, and social impact. Essential items often fall into lower slabs, while luxury goods are in higher ones.
What are the different types of GST levied in India?
In India, there are four main types of GST: Central GST (CGST) levied by the Central government, State GST (SGST) levied by state governments, Integrated GST (IGST) for inter-state transactions collected by the Centre, and Union Territory GST (UTGST) for transactions within Union Territories.
What is a GSTIN and why is it important?
GSTIN stands for Goods and Services Tax Identification Number. It is a unique 15-digit alphanumeric code assigned to every registered taxpayer under GST. It is crucial for identification, tax payments, filing returns, and claiming input tax credit, making it fundamental for all GST-related transactions.