GST Registration: A Step-by-Step Guide

Who Needs to Register for GST

GST registration becomes mandatory once your aggregate annual turnover crosses ₹40 lakh for goods (₹20 lakh for services; ₹10 lakh in special category states). It's also mandatory regardless of turnover for e-commerce sellers, businesses making inter-state supply, casual taxable persons, and those liable under reverse charge. Businesses below the threshold can register voluntarily — often worthwhile if your clients are GST-registered and need input tax credit on your invoices.

Documents Required

Requirements vary slightly by business type, but generally include:

• PAN card of the business/proprietor
• Aadhaar card, for OTP-based e-verification
• Photograph of the proprietor/partners/directors
• Business address proof — electricity bill, property tax receipt, or rent agreement with a No-Objection Certificate from the owner
• Bank account proof — cancelled cheque or bank statement
• For companies/LLPs: Certificate of Incorporation, MOA/AOA or LLP Agreement, board resolution authorising the application
• Digital Signature Certificate (DSC), mandatory for companies and LLPs to sign the application

Step-by-Step Registration Process

1. Part-A — Initiate the application: On the GST portal, enter PAN, mobile number, and email. OTPs are sent to both for verification, after which a Temporary Reference Number (TRN) is generated, valid for 15 days.
2. Part-B — Complete the application: Log in using the TRN and fill in business details, principal place of business, additional places of business (if any), goods/services (HSN/SAC codes), and bank account details. Upload all supporting documents here.
3. Aadhaar authentication: Most applicants are prompted to complete Aadhaar authentication via OTP — this significantly speeds up approval versus the alternative physical verification route.
4. Signing and submission: The application is signed using DSC (mandatory for companies/LLPs) or EVC (OTP-based, for individuals/proprietors) and submitted.
5. ARN generated: An Application Reference Number is issued immediately, usable to track status.
6. Officer review: A jurisdictional officer reviews the application, typically within 3-7 working days for Aadhaar-authenticated applications. If a query is raised (Form REG-03), you get 7 days to respond with clarification (Form REG-04).
7. GSTIN issued: On approval, your 15-digit GSTIN and the registration certificate (Form REG-06) become available for download on the portal.

Understanding Your GSTIN

The 15-digit GSTIN follows a fixed structure: the first 2 digits are your state code (e.g., 07 for Delhi, 27 for Maharashtra), the next 10 are your PAN, the 13th digit indicates the registration number of that PAN within the state (for businesses with multiple registrations under one PAN in the same state), the 14th is always "Z" by default, and the 15th is a checksum digit. Every tax invoice you issue must display this GSTIN prominently.

What to Do After Registration

• Display your GSTIN at your principal place of business and on all invoices, quotations, and letterheads
• Start filing returns from the date of registration — GSTR-1 and GSTR-3B, even if there is no business activity in a given period (a NIL return is still mandatory)
• Set up your HSN/SAC-wise invoicing so returns can be filed accurately without manual reclassification each month
• If turnover crosses ₹5 crore, e-invoicing becomes mandatory — check your applicability as your business grows

If any part of this process feels error-prone to navigate alone — HSN classification, principal-place documentation, or Aadhaar authentication issues — our GST Registration service handles the entire application with CA verification before filing, to avoid rejection and rework.