Here’s a detailed guide on the GST Registration Process in India under the Goods and Services Tax Act, applicable for FY 2025โ€“26:


๐Ÿ“ Who Should Register for GST?

GST registration is mandatory for:

  1. Businesses with aggregate turnover exceeding โ‚น40 lakh (โ‚น20 lakh for services)
  2. Interstate suppliers (no turnover threshold)
  3. E-commerce sellers
  4. Casual taxable persons
  5. Non-resident taxable persons
  6. Input Service Distributors (ISD)
  7. Agents supplying on behalf of others
  8. Entities required to deduct or collect TDS/TCS under GST

๐Ÿ” 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, youโ€™ll 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 ๐Ÿ‘‡

Step 5: ARN Generation & Verification

  • After submission, youโ€™ll get an Application Reference Number (ARN)
  • ARN can be used to track status online

Step 6: GSTIN Allotment

  • On successful verification by department, youโ€™ll receive your GSTIN (15-digit) and GST Certificate

๐Ÿ“„ Documents Required for GST Registration

CategoryDocuments Required
Individual/ProprietorPAN, Aadhaar, Photograph, Address proof, Bank statement
Partnership/LLPPAN of firm, Deed, Partnersโ€™ IDs, Address proof, Authorization letter
CompanyPAN, CIN, MOA & AOA, Board Resolution, Directors’ ID proofs, Address proof
OthersTrusts, 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).


๐Ÿ“† GST Registration Timelines

EventTimeline
TRN generationValid for 15 days
Application processingWithin 7 working days
Clarification requiredWithin 7 working days (reply in 7 more days)
GSTIN allotmentOn approval, within 3โ€“7 days

โœ… 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