How to Register for GST Online in India — Step-by-Step Guide

GST registration is mandatory for businesses crossing certain turnover thresholds in India. The entire process is free and fully online through the GST portal. This guide walks you through everything — from eligibility to getting your GSTIN.

What is GST Registration?

GST (Goods and Services Tax) registration is the process by which a business gets a unique GSTIN (Goods and Services Tax Identification Number) from the government. Once registered, you can legally collect GST from customers, claim input tax credit on purchases, and file GST returns.

What is GSTIN?

GSTIN is a 15-digit alphanumeric number assigned to every registered taxpayer. The format is:

22AAAAA0000A1Z5
│  │         │││
│  │         ││└─ Check digit
│  │         │└── Default "Z"
│  │         └─── Entity code (1-9, A-Z)
│  └───────────── PAN (10 characters)
└──────────────── State code (2 digits)

Who Needs GST Registration?

GST registration is mandatory if any of the following apply to you:

Based on Turnover Threshold

Special category states include the North-Eastern states, Himachal Pradesh, Uttarakhand, and Jammu & Kashmir.

Mandatory Registration (Regardless of Turnover)

You must register for GST even if your turnover is below the threshold if you:

1. Make interstate supply of goods or services
2. Sell through e-commerce platforms (Amazon, Flipkart, etc.)
3. Are an e-commerce operator (aggregators like Swiggy, Zomato)
4. Are a casual taxable person (doing business occasionally in a state where you don't have a fixed place of business)
5. Are a non-resident taxable person supplying goods/services in India
6. Are required to deduct TDS under GST
7. Are an Input Service Distributor (ISD)
8. Supply goods/services on behalf of other registered taxable persons as an agent

Voluntary Registration

Even if you're below the threshold, you can voluntarily register for GST. This is useful if you want to claim input tax credit or do business with larger companies that prefer GST-registered vendors.

Types of GST Registration

Documents Required for GST Registration

Keep these documents ready before starting the application:

For Proprietorship

1. PAN card of the proprietor
2. Aadhaar card of the proprietor
3. Photograph (passport size, JPEG format, max 100 KB)
4. Business address proof:
   • Owned property — Electricity bill / property tax receipt / municipal khata copy
   • Rented property — Rent agreement + NOC from the owner
5. Bank account details — Cancelled cheque / bank statement / passbook first page
6. Email address and mobile number

For Partnership Firm / LLP

All of the above, plus:

• Partnership deed or LLP agreement
• PAN of the firm
• Authorization letter or board resolution for the authorized signatory

For Private Limited Company

All of the above, plus:

• Certificate of Incorporation
• PAN of the company
• Memorandum of Association (MOA) and Articles of Association (AOA)
• Board resolution appointing the authorized signatory
• PAN and Aadhaar of all directors
• Digital Signature Certificate (DSC) of the authorized signatory

Tip: Scan all documents clearly. Blurry or incorrect documents are the most common reason for rejection.

Step-by-Step Online GST Registration Process

Step 1: Go to the GST Portal

Visit gst.gov.in and click on Services → Registration → New Registration.

Or go directly to: reg.gst.gov.in/registration/web/taxpayer/registration

Step 2: Fill Part A — Generate TRN

1. Select "New Registration"
2. Choose "Taxpayer" from the dropdown
3. Select your State and District
4. Enter your business name (as per PAN)
5. Enter PAN number
6. Enter email address and mobile number
7. Enter the captcha and click Proceed

Step 3: Verify OTP

• You will receive two separate OTPs — one on your email, one on your mobile
• Enter both OTPs and click Proceed
• You will receive a TRN (Temporary Reference Number) — save this!

Important: The TRN is valid for 15 days. Complete your application within this time.

Step 4: Log In with TRN to Fill Part B

1. Go to Services → Registration → New Registration
2. Select "Temporary Reference Number (TRN)"
3. Enter your TRN and the captcha
4. Verify with OTP again
5. You will see your saved application — click Edit (pencil icon) to continue

Step 5: Fill Business Details (Tab 1-10)

Complete all tabs in the application:

Tab 1 — Business Details

• Trade name, business constitution, state, district
• Date of commencement of business
• Reason for registration

Tab 2 — Promoter/Partner Details

• Personal details of all promoters/partners
• PAN, Aadhaar, mobile, email, photograph

Tab 3 — Authorized Signatory

• Details of the person authorized to sign

Tab 4 — Authorized Representative

• If you have a tax consultant filing on your behalf

Tab 5 — Principal Place of Business

• Address, nature of business activity
• Upload address proof documents

Tab 6 — Additional Places of Business

• If you have branches or godowns in other locations

Tab 7 — Goods and Services

• Select the HSN codes (goods) or SAC codes (services) relevant to your business
• You can add up to 5 HSN/SAC codes initially

Tab 8 — State-Specific Information

• Professional tax details and other state-related info

Tab 9 — Aadhaar Verification

• Choose whether to verify via Aadhaar (recommended — speeds up processing)

Tab 10 — Verification

• Review all details and submit using:
  • DSC (Digital Signature Certificate) — mandatory for companies and LLPs
  • EVC (Electronic Verification Code) — OTP-based, for proprietors and partnerships
  • E-Sign — Aadhaar-based signature

Step 6: Submit and Get ARN

After submission, you will receive an ARN (Application Reference Number) via email and SMS. This is your tracking number.

Aadhaar-Based Verification

If you opt for Aadhaar verification during registration:

• An OTP is sent to the mobile number linked to your Aadhaar
• If verified successfully, processing is faster (may be approved within 3 working days)
• If you skip Aadhaar verification, the officer may schedule a physical verification of your business premises

Note: Aadhaar verification is optional but recommended for quicker approval.

How to Track GST Application Status

Using TRN (Before Submission)

1. Go to gst.gov.in → Services → Registration → New Registration
2. Select Temporary Reference Number (TRN)
3. Enter TRN to resume or check your draft application

Using ARN (After Submission)

1. Go to gst.gov.in → Services → Registration → Track Application Status
2. Enter your ARN
3. Check the status:
   • Pending for Processing — Application received, waiting for officer review
   • Approved — GSTIN allotted
   • Query Raised — Officer needs more information (you'll get a notice)
   • Rejected — Application rejected (reasons will be mentioned)

GST Registration Fees

GST registration is completely free. There is no government fee to register on the GST portal.

However, if you hire a CA or tax consultant to do it for you, they may charge a professional fee (typically ₹500–₹3,000 depending on the complexity and city).

Processing Time

Tip: Make sure all documents are correct and complete to avoid delays.

Common Reasons for GST Registration Rejection

Your application may be rejected if:

1. PAN mismatch — Business name doesn't match the PAN records
2. Incorrect or blurry documents — Scanned copies are unreadable
3. Address proof issues — Rent agreement expired, or property documents don't match
4. Aadhaar not linked to mobile — OTP verification fails
5. Incomplete information — Tabs left empty or HSN/SAC codes not filled
6. Already registered — A GST registration already exists for the same PAN in the same state
7. Non-response to query — Officer raised a query and you didn't respond within 7 working days

If rejected, you can re-apply immediately after correcting the issues.

How to Cancel or Surrender GST Registration

If your business closes or turnover falls below the threshold, you can cancel your GST registration:

1. Log in to gst.gov.in with your credentials
2. Go to Services → Registration → Application for Cancellation of Registration
3. Fill in the reason for cancellation
4. Mention the date from which cancellation is sought
5. Declare stock details and tax liability (if any)
6. Submit using DSC or EVC

Important: File all pending GST returns before applying for cancellation. You must also file a final return in GSTR-10 within 3 months of cancellation.

Frequently Asked Questions

1. Is GST registration free?

Yes, GST registration on the government portal (gst.gov.in) is completely free. There is no government fee.

2. How long does it take to get GSTIN?

If you complete Aadhaar verification, you can get your GSTIN in 3 working days. Without it, it may take up to 7 working days.

3. Can I register for GST without Aadhaar?

Yes, Aadhaar verification is optional. However, the officer may conduct physical verification of your business premises, which can delay the process.

4. What is the difference between TRN and ARN?

• TRN (Temporary Reference Number) is generated when you complete Part A of the application. It lets you save and resume your draft.
• ARN (Application Reference Number) is generated after you submit the complete application. It's used to track the application status.

5. Can I apply for GST registration if I don't have a physical office?

Yes, you can use your home address as the principal place of business. You'll need to provide the relevant address proof (electricity bill or rent agreement).

6. What should I do if my GST application is rejected?

Check the reason for rejection in the order/notice received. Correct the issues and re-apply on the GST portal. There is no limit on re-applications.

7. Do I need a Digital Signature Certificate (DSC)?

DSC is mandatory for companies and LLPs. Proprietors and partnerships can use EVC (OTP-based) or E-Sign instead.