Comprehensive Online GST Registration Guide for India

The process for Goods and Services Tax (GST) registration is conducted entirely online through the official government portal, gst.gov.in. The Ministry of Finance has streamlined the GST registration procedure to facilitate tax compliance. Businesses with an annual turnover exceeding a specified threshold (typically Rs. 20 lakh, or Rs. 40 lakh/Rs. 10 lakh based on state and supply type) are required to register for GST.

Recent Updates on GST Registration

April 17, 2025

The Central Board of Indirect Taxes and Customs (CBIC) released updated guidelines for processing GST registration applications. These directives are designed to simplify the procedure, reduce requests for irrelevant documents, clarify accepted proofs for the primary business location and business structure, and ensure prompt approval of registrations, including addressing concerns about physical verification.

Key Highlights include:

• Specific documents accepted as proof for the principal place of business have been defined.
• Officials are instructed to avoid requesting unnecessary documents, like the PAN or Aadhaar of a lessor.
• Registration requests must be finalized within established timeframes.

February 12, 2025

The GST Network (GSTN) issued an advisory detailing new requirements for Aadhaar and biometric authentication in GST registration. Applicants fall into three groups:

• Individuals choosing not to undergo Aadhaar authentication.
• Applicants who opt for Aadhaar authentication and require biometric verification.
• Cases where an Application Reference Number (ARN) is not generated.

Applicants should follow the advisory's guidelines. For additional information, please refer to the official source here.

July 10, 2024

1. Via CGST notification no. 13/2024 dated July 10, 2024, the CBIC announced the nationwide expansion of biometric-based Aadhaar authentication for GST registration, following its pilot implementation in Gujarat and Puducherry.
2. Additionally, CGST notification no. 12/2024, also dated July 10, 2024, specified that applicants who do not choose Aadhaar authentication must provide a photograph of the individual applicant (or related individuals) and have their original documents verified at a designated facilitation center.

Below is a step-by-step guide to completing the online registration process on the GST Portal:

Steps for Part-A of GST Registration Application

Step 1: Navigate to the GST Portal

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

Step 2: Creating a Temporary Reference Number (TRN)

Create a Temporary Reference Number (TRN) by inputting details into Part A and completing OTP validation. Follow these points:

• Choose the 'New Registration' option.
• From the 'I am a' dropdown, select 'Taxpayer'.
• Specify your State and District.
• Provide the business name and its Permanent Account Number (PAN).
• Enter your email address and mobile number. Note that these details might not be required if linked to your PAN.
• One-Time Passwords (OTPs) will be sent to the registered email and mobile number, or to the contact details associated with your PAN.
• Click 'Proceed'.

Step 3: OTP Verification and TRN Generation

Input the two OTPs received via email and mobile (or PAN-linked contacts). Click 'Continue'. If OTPs are not received, select 'Resend OTP'.

Step 4: TRN Confirmation

A 15-digit Temporary Reference Number (TRN) will be generated and sent to your email and mobile (or PAN-linked contacts). Record this TRN, as Part B details must be completed within 15 days.

Step 5: Logging In with TRN

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

Step 6: OTP Verification

An OTP will be sent to your registered mobile and email (or PAN-linked contacts). Enter it and click 'Proceed'.

Step 7: Checking Application Status

The application status will appear as 'draft'. Click the 'Edit' icon.

Steps for Part-B of GST Registration Application

Part B comprises ten sections. Complete all required information and upload the necessary documents. The Aadhaar authentication segment was introduced in 2020, and the bank account section became optional.

Essential Documents for GST Registration

Below is a list of documents to prepare for GST registration:

• Photographs
• Constitution of the taxpayer
• Proof for the place of business
• Bank account details*
• Verification and Aadhaar authentication, if chosen

*Bank account details have been optional for GST registration since December 27, 2018.

Step 8: Entering Business Information

In the 'Business Details' section, input the trade name, business constitution, and district.

Note: The trade name differs from the business's legal name.

Next, indicate 'Yes' or 'No' for the 'Option for Composition' scheme. Then, select the type of registered person, such as manufacturers, service providers for work contracts, or other eligible individuals for the composition scheme.

Subsequently, provide the business commencement date and the date from which tax liability begins. Also, specify 'Yes' or 'No' if registering as a casual taxable person. If 'Yes', generate the challan by entering advance tax payment details as per GST regulations for casual taxable persons.

Additionally, under 'Reason to obtain registration', select 'Input service distributor' if applicable, or choose from various other provided options. Depending on your selection, fill in the relevant fields. For instance, if 'SEZ unit' is chosen, input the SEZ name, approving authority's designation, approval order number, and upload supporting documents.

In the 'Indicate Existing Registrations' section, select the type of previous registration (e.g., Central Sales Tax, Excise, Service Tax), provide the registration number and date, then click 'Add'.

After entering the details, the corresponding section's tile will turn blue, signifying completion.

Step 9: Providing Promoter Information

The 'Promoters/Partners' tab allows you to input details for up to ten promoters or partners.

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) are all required. Enter the residential address and upload a photograph of the stakeholder. Files must be in PDF or JPEG format, with a maximum size of 1 MB.

If the promoter also serves as the primary authorized signatory, make the appropriate selection. Click 'SAVE & CONTINUE' to proceed.

Step 10: Entering Authorised Signatory Information

Provide authorized signatory details, mirroring the information supplied for promoters/partners in the previous step. For a GST practitioner, input the enrollment ID. For an authorized representative, provide the requested basic details.

Step 11: Inputting Principal Place of Business Details

The principal place of business refers to the taxpayer's primary operational address within the state. This is typically where business records are maintained and the highest management resides.

Provide the address, district, sector/circle/ward/charge/unit, commissionerate code, division code, and range code. Include the official contact number and specify the nature of premises possession (e.g., rented, owned, shared).

Subsequently, upload supporting documents such as consent letters or No-Objection Certificates for rented premises, and proof of SEZ Unit/SEZ Developer approval if relevant. Mark the nature of business activities conducted at the premises and include any additional business locations. Click 'SAVE & CONTINUE'.

Important Notes:

• To determine your jurisdiction, use the hyperlink in that section. For guidance, refer to the 'Steps to find GST jurisdiction' page.
• If registering as an Interim Resolution Professional (IRP) for a corporate insolvency resolution process (CIRP) of a taxpayer company, provide the original registration details of the corporate debtor.
• When uploading multiple documents, combine them into a single file. The maximum file size is 1 MB, and supported formats are PDF or JPEG. A maximum of two files can be submitted.

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

You must add HSN (Harmonised System of Nomenclature) or SAC (Services Accounting Code) for up to five primary goods and five primary services. A different screen is displayed for taxpayers under the composition scheme.

Step 13: Bank Account Details

Subsequently, provide bank details for up to ten accounts. Supplying bank account information became optional on December 27, 2018. If omitted during initial registration, you will be prompted to submit these details via a non-core amendment application upon your first login to the GST portal after receiving your GSTIN. Also, upload supporting documents along with the details.

Step 14: State-Specific Information

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

Step 15: Aadhaar Authentication

Next, decide whether to opt for Aadhaar authentication. Further details on this process and available options can be found on our dedicated page.

It is important to note that if the authorized signatory selects Aadhaar authentication, physical verification of the premises will generally not be required by the officer, except in particular circumstances. The Application Reference Number (ARN) will be generated immediately after this step is completed.

Step 16: Application Verification

After all details are complete, proceed to the Verification page. Acknowledge the declaration and submit the application using one of these methods:

• Companies and LLPs must use a Digital Signature Certificate (DSC) for submission.
• Using e-Sign: an OTP will be sent to the Aadhaar-registered mobile number.
• Using Electronic Verification Code (EVC): an OTP will be sent to the registered mobile number.

Step 17: ARN Confirmation

Upon successful application, a confirmation message will appear, and the Application Reference Number (ARN) will be sent to your registered email and mobile. You can monitor your registration's ARN status by inputting the ARN on the GST Portal.

Determine if GST registration is applicable to your business operations.

For additional details on GST registration amendments, explore articles covering:

• How to modify an authorized signatory.
• Steps to update mobile number or email address.
• How to amend core GST registration fields.
• Steps to amend non-core GST registration fields.

Frequently Asked Questions

Who is eligible for GST?

• Individuals registered under the pre-GST regime (e.g., Excise, VAT, Service Tax).
• Businesses whose turnover exceeds specified thresholds (Rs. 40 lakh, Rs. 20 lakh, or Rs. 10 lakh, as applicable).
• Casual taxable persons / Non-Resident taxable persons.
• Agents of a supplier and Input Service Distributors.
• Entities liable to pay tax under the reverse charge mechanism.
• Persons supplying goods or services through an e-commerce aggregator.
• Every e-commerce aggregator itself.
• Those providing online information and database access or retrieval services from outside India to a non-registered person in India.

How much does GST registration cost?

Any eligible taxpayer can obtain GST registration free of charge by filing an application and supporting documents on the GST portal.

What are the benefits of GST registration?

1. For normal registered businesses:

   • Ability to claim input tax credit.
   • Freedom to conduct interstate business without restrictions.

2. For Composition dealers:

   • Simplified compliance procedures.
   • Lower overall tax liability.
   • Reduced impact on working capital.

3. For businesses voluntarily opting for GST registration (below Rs. 40 lakhs):*

   • Eligibility to avail input tax credit.
   • Freedom to conduct interstate business without restrictions.
   • Ease of registration on online and e-commerce platforms.
   • Acquisition of a competitive advantage over non-registered businesses.

Can I apply for GST registration offline?

No, the GST registration process is exclusively online and must be performed on the government website gst.gov.in. However, assistance can be sought from a GST Suvidha Kendra when acquiring a GSTIN.

What documents are required for GST registration?

• PAN of the Applicant
• Aadhaar card
• Proof of business registration or Incorporation certificate
• Identity and Address proof of Promoters/Director with Photographs
• Address proof of the place of business
• Bank Account statement/Cancelled cheque
• Digital Signature
• Letter of Authorization/Board Resolution for Authorized Signatory