Here’s a detailed guide on the GST Registration Process in India under the Goods and Services Tax Act, applicable for FY 2025โ26:
๐ Who Should Register for GST?
GST registration is mandatory for:
- Businesses with aggregate turnover exceeding โน40 lakh (โน20 lakh for services)
- Interstate suppliers (no turnover threshold)
- E-commerce sellers
- Casual taxable persons
- Non-resident taxable persons
- Input Service Distributors (ISD)
- Agents supplying on behalf of others
- Entities required to deduct or collect TDS/TCS under GST
๐ GST Registration Process (Online at gst.gov.in)
Step 1: Visit GST Portal
- Go to www.gst.gov.in
- Click on Services > Registration > New Registration
Step 2: Fill Part A
- Choose: New Registration
- Select: Taxpayer, State/UT, and District
- Enter: Business Name, PAN, Mobile number, Email
- Get OTP for verification
Step 3: Fill Part B
Once OTP is verified, youโll get a Temporary Reference Number (TRN). Use this to:
- Log in again and complete the registration
- Fill business details, promoter details, authorized signatory
- Enter principal place of business
- Upload bank details and digital signature (DSC/e-sign) if applicable
Step 4: Upload Required Documents
See list below ๐
Step 5: ARN Generation & Verification
- After submission, youโll get an Application Reference Number (ARN)
- ARN can be used to track status online
Step 6: GSTIN Allotment
- On successful verification by department, youโll receive your GSTIN (15-digit) and GST Certificate
๐ Documents Required for GST Registration
Category | Documents Required |
Individual/Proprietor | PAN, Aadhaar, Photograph, Address proof, Bank statement |
Partnership/LLP | PAN of firm, Deed, Partnersโ IDs, Address proof, Authorization letter |
Company | PAN, CIN, MOA & AOA, Board Resolution, Directors’ ID proofs, Address proof |
Others | Trusts, societies: PAN, registration certificate, ID proofs, bank, etc. |
For all cases: Proof of principal place of business is mandatory (e.g., electricity bill, rent agreement).
๐ GST Registration Timelines
Event | Timeline |
TRN generation | Valid for 15 days |
Application processing | Within 7 working days |
Clarification required | Within 7 working days (reply in 7 more days) |
GSTIN allotment | On approval, within 3โ7 days |
โ Post-Registration Obligations
- Display GSTIN at business premises
- File returns (GSTR-1, GSTR-3B, etc.)
- Issue tax invoices as per GST rules
- Maintain proper records for 6 years