Goods and Services Tax (GST) registration is mandatory for businesses meeting certain turnover thresholds or falling under specific categories. A GSTIN (Goods and Services Tax Identification Number) is your unique identity for all GST-related activities. This guide walks you through the entire registration process.
Who Needs GST Registration?
- Businesses with annual turnover exceeding Rs. 40 lakhs (Rs. 20 lakhs for special category states)
- Service providers with turnover exceeding Rs. 20 lakhs (Rs. 10 lakhs for special category states)
- Inter-state suppliers of goods or services (no threshold limit)
- E-commerce operators and sellers on e-commerce platforms
- Persons making taxable supply on behalf of other registered persons
- Input Service Distributors (ISD)
- Casual taxable persons making taxable supply
- Non-resident taxable persons making taxable supply in India
Documents Required for GST Registration
PAN Card of the business / applicant
Mandatory for all
Aadhaar Card of the proprietor / partners / directors
For Aadhaar authentication
Proof of business address
Rent agreement, electricity bill, or property tax receipt
Bank account details
Cancelled cheque or bank statement
Photographs of the applicant
Passport-size photos
Constitution of the business
Partnership deed, MOA/AOA, LLP agreement etc.
Letter of Authorization / Board Resolution
For authorized signatory
Digital Signature Certificate (DSC)
Required for companies and LLPs
Step-by-Step GST Registration Process
Visit the GST Portal
Go to www.gst.gov.in and click on 'Register Now' under the Taxpayers section. Select 'New Registration' and choose whether you are a Taxpayer, GST Practitioner, or TDS/TCS.
Fill Part A of GST REG-01
Enter your State, District, legal name of business (as per PAN), PAN number, email address, and mobile number. An OTP will be sent to verify both email and mobile.
Receive Temporary Reference Number (TRN)
After successful OTP verification, you will receive a 15-digit TRN via email and SMS. This TRN is valid for 15 days to complete Part B of the application.
Fill Part B of GST REG-01
Log in using TRN and fill in complete business details: trade name, constitution of business, business address, bank account details, authorized signatory information, and principal place of business.
Upload Required Documents
Upload scanned copies of all required documents including address proof, photographs, bank details, and authorization letter. Ensure all documents are clear and within the file size limits.
Aadhaar Authentication / DSC Verification
Complete verification through Aadhaar-based OTP authentication (for proprietors, partners, and directors) or sign using Digital Signature Certificate (for companies and LLPs).
Application Submission & ARN Generation
Submit the application. An Application Reference Number (ARN) is generated and sent via email/SMS. The application is typically processed within 3-7 working days.
Receive GSTIN & Registration Certificate
Upon approval, your unique 15-digit GSTIN is allotted. Download the GST Registration Certificate (Form GST REG-06) from the portal. You are now ready to collect and remit GST.
Common Mistakes to Avoid
- Using incorrect PAN details or mismatched names
- Not uploading clear, legible copies of documents
- Providing an address proof that does not match the business premises
- Not completing the application within the 15-day TRN validity period
- Missing mandatory fields in the application form
- Not linking the correct bank account to the GST registration
Need Help with GST Registration?
Our team at Pujara & Co handles the complete GST registration process for you. Get your GSTIN within 3-7 working days.