GST Registration Guide with Process, Rules, and Key Documents

Getting a GST registration is the first step to running a business in India with full compliance. It gives your business a recognised identity, lets you collect GST, and allows you to claim input tax credit. The process is online, but it still demands accurate documents and clean verification.

Registration becomes mandatory when a business crosses the turnover limits or falls under specific categories. Several recent updates have also strengthened the checks carried out during registration:

• Bank account details must be updated within 30 days of registration or before filing GSTR-1 or IFF (GSTN advisory dated 20 November 2025)
• Aadhaar and biometric authentication now play a central role in verifying applicants (advisory dated 12 February 2025)
• CBIC’s verification rules under Instruction No. 03/2025-GST emphasise timely inspections and proper proof of place of business

This guide covers eligibility, required documents, and the complete step-by-step process so you can complete your GST registration without delays.

What is GST Registration

GST registration is the process of enrolling your business under the Goods and Services Tax system. Once registered, your business receives a unique Goods and Services Tax Identification Number (GSTIN). This number is used on invoices, returns, and all GST-related activities.

Any business that crosses the turnover limit, sells online, or meets specific conditions must obtain a GSTIN.

The threshold limits remain simple:

• Suppliers of goods in regular states: exceeds ₹40 lakh
• Service providers in regular states: exceeds ₹20 lakh
• Special category states: ₹20 lakh for goods and ₹10 lakh for services (it can vary as per the state’s regulations) 

Firms under the Composition Scheme follow different limits of ₹1.5 crore or ₹50 lakh for service providers under section 10(2A).

Certain activities attract compulsory registration even when turnover is low. If a business ignores this, penalties follow.

In most non-risky cases, approval comes within 3 to 7 working days, while applications flagged for physical verification can take longer.

Why GST Registration Matters

A valid GSTIN helps your business operate with confidence. Here’s how it uplifts your business:

• It gives your business a recognised tax identity
• You can issue proper GST invoices
• You can collect and deposit GST without trouble
• You can claim input tax credit on eligible purchases
• You can expand into interstate and online sales
• It builds trust with customers, banks, and suppliers
• It keeps you aligned with GST rules and helps you avoid penalties

With the basics in place, the next step is to keep the required documents ready so the registration process moves without delays.

Documents Required for GST Registration

To successfully register your GST, you’ll need the following documents ready:

Category of Business	Documents Required for GST Registration
Sole Proprietor/Individual	– PAN card of the proprietor – Aadhar card of the proprietor – Photograph of the proprietor (JPEG, max 1 MB) – Bank account details – Address proof
Partnership Firm/LLP	– PAN card of all partners (including managing partner and authorised signatory) – Partnership deed copy – Photographs of all partners and authorised signatories (JPEG, max 1 MB) – Address proof of partners (Passport, Driving License, Voter ID, Aadhar, etc.) – Aadhar card of authorised signatory – Proof of authorised signatory appointment – LLP registration certificate/LLP agreement – Bank account details – Address proof
HUF	– PAN card of HUF – PAN card and Aadhar card of Karta – Photograph of Karta (JPEG, max 1 MB) – Bank account details – Address proof
Company (Public/Private/Indian/ Foreign)	– PAN card of the company – Certificate of Incorporation issued by MCA – Memorandum of Association (MOA)/Articles of Association (AOA) – PAN card and Aadhar card of authorised signatory (must be Indian for foreign companies) – PAN card and address proof of all directors – Photographs of directors and authorised signatory (JPEG, max 1 MB) – Board resolution or proof of authorised signatory appointment (JPEG/PDF, max 1 MB) – Bank account details – Address proof

Note:

• Bank account details can be provided via a cancelled cheque or bank statement.
• Address proof may include electricity bill, property tax receipt, municipal Khata, rent/lease agreement, or similar official documents.

When your document requirements for GST registration are organised at the start, the process moves ahead without delays or clerical mistakes.

Step-by-Step Process for GST Registration in India

Step 1 – Visit the GST Portal

Go to the GST portal

Navigate to Services → Registration → New Registration.

Step 2 – Fill Part A to Generate TRN

1. Select New Registration and choose Taxpayer in the “I am a” dropdown
2. Select your State and District
3. Enter the Business Name and PAN
4. Enter your Email ID and Mobile Number (skip if linked with PAN)
5. You will receive OTPs on your email and mobile
6. Click Proceed

Step 3 – OTP Verification

Enter the OTPs received and click Continue. If you don’t receive them, click Resend OTP.

Step 4 – TRN Generation

You will receive a 15-digit Temporary Reference Number (TRN) via email and mobile. Note it down. Part B of the application must be completed within 15 days.

Step 5 – Login Using TRN

Return to the GST portal, select: New Registration → Temporary Reference Number (TRN).
 Enter the TRN and captcha, then click Proceed.

Step 6 – OTP Verification for TRN

Enter the OTP sent to your registered contact details and click Proceed.

Step 7 – Edit Draft Application

The application status will appear as Drafts. Click the Edit icon to continue.

Step 8 – Fill Part B of GST Registration

Part B has 10 sections. Fill all details and upload relevant documents:

• Photographs
• Proof of business constitution
• Proof of principal place of business
• Bank account details*
• Aadhaar authentication (optional)

*Bank account details are optional since 27th December 2018

Step 9 – Submit Business Details

• Enter Trade Name, Business Constitution, and District
• Choose Yes/No for Composition Scheme
• Enter Commencement Date, Liability Date, and Casual Taxable Person details, if applicable
• Select Reason for Registration (e.g., Input Service Distributor) and provide supporting documents
• Add any Existing Registrations (VAT, Excise, Service Tax) if applicable

Step 10 – Submit Promoter/Partner Details

• Add up to 10 promoters or partners
• Provide personal details, identity details, residential address, and photograph (JPEG/PDF, max 1 MB)
• Indicate if the promoter is the primary authorised signatory
• Click Save & Continue

Step 11 – Submit Authorised Signatory Details

• Provide details similar to promoters/partners.
• GST practitioners and authorised representatives must enter their enrollment ID.

Step 12 – Enter Principal Place of Business

• Provide the primary business address, district, commissionerate, division, range, and nature of possession (owned/rented/shared)
• Upload supporting documents (rent agreement, consent letter, SEZ approvals, if applicable)
• Click Save & Continue

Step 13 – Add Goods and Services Details

• Enter HSN/SAC codes for up to 5 goods and 5 services

Step 14 – Bank Account Details

• Enter details for up to 10 bank accounts
• Upload supporting documents
• Optional at registration, but must be added within 30 days or before filing your first GSTR-1 or IFF, as per the latest GSTN advisory

(For companies, a bank account is mandatory to link for filing GSTR-1/GSTR-3B.)

Step 15 – State-Specific Details

• Enter Professional Tax Code, PT Registration Number, and State Excise License, if applicable.
• Click Save & Continue.

Step 16 – Aadhaar Authentication (Optional)

• Choose whether to perform Aadhaar authentication for the authorised signatory
• It is optional but strongly recommended. Skipping it may lead to physical verification and longer processing time

Step 17 – Verify and Submit

• Go to the Verification Page
• Tick the declaration and submit using:
  • DSC (Companies/LLPs)
  • E-sign (OTP to Aadhaar-linked number)
  • EVC (OTP to registered mobile)

Step 18 – ARN Generation

On successful submission, an Application Reference Number (ARN) will be sent to your email and mobile. Now, use the ARN to track your application status on the GST portal.

Once you get your GST registration done, you need to follow a proper process and download your certificate. You can learn to download your GST certificate in our guide: How to Download GST Registration Certificate Online

Common Issues During GST Registration and How to Resolve Them

Even with careful preparation, businesses may face a few hurdles during GST registration. Here are the common issues and how to address them:

Common Issue	Cause	Solution
OTP Not Received	Email or mobile not linked or delayed	Check email/mobile linked to PAN, click Resend OTP, ensure inbox is not full and SMS/email not blocked
PAN Already Registered	PAN already has a GSTIN	Verify if PAN is used for another GSTIN; contact GST helpdesk to resolve duplicates
Mismatch in Business Details	Name, PAN, or address doesn’t match official records	Double-check against PAN, MCA, or Aadhaar documents; correct discrepancies before submission
Document Upload Errors	Wrong file format or size exceeds limit	Upload files in PDF or JPEG, keep each file ≤1 MB; merge multiple pages into a single PDF if needed
Aadhaar Authentication Failure	Details don’t match UIDAI records	Verify Aadhaar number and details; if opting out, physical verification may be required in specific cases
Incorrect Jurisdiction	Wrong GST officer selected	Use GST portal’s jurisdiction lookup tool to confirm district, commissionerate, and range codes
Bank Account Not Linked	Details not provided or rejected	Bank details optional at registration; add later via non-core amendment, upload cancelled cheque or bank statement

Careful attention to details during the process can prevent delays and ensure a smooth registration of GST.

Post-GST Registration Checklist for Businesses in India

Once your GST registration is complete, taking the right actions immediately helps ensure compliance and smooth operations. Here’s what to do:

• Display GST Certificate and GSTIN:
  • Place the GST registration certificate prominently at your principal place of business
  • Display your GSTIN on the nameboard at your registered office or factory entrance
    
• Identify Place and Nature of Supply:
  • Determine whether supplies are intra-state (charge CGST & SGST) or inter-state (charge IGST)
  • Check the place of supply provisions for goods and services

To understand how GST applies to different transactions, you can also refer to this detailed guide on inter-state and intra-state supplies: Inter State Supply and Intra State Supply Under GST

• Start Issuing GST-Compliant Invoices:
  • Issue valid GST invoices from the effective date of registration
  • Revise any invoices issued between the effective date and certificate issuance
  • Ensure mandatory fields are filled: invoice number, GSTIN (supplier & recipient), description, HSN/SAC code, value, tax, place of supply, reverse charge details, and signature
  • Issue invoices at the time of goods removal or within 30 days for services
    
    
• Charge and Collect GST:
  • Apply GST rates as per law (0%, 5%, 18%, 40%) on all taxable supplies
  • Deposit collected GST online via challan before filing GSTR-3B
  • Note: Composition dealers do not charge GST
    
    
• File ITC-01 for Stock:
  • Claim input tax credit (ITC) on goods in stock within 30 days of registration
  • Include raw materials, consumables, and finished goods
    
    
• Claim ITC on Purchases:
  • For purchases after registration, claim ITC in GSTR-3B
  • Reconcile with GSTR-2A to avoid errors
  • Composition dealers are not eligible for ITC
    
    
• Maintain Proper Accounts and Records:
  • Keep records for at least 72 months from the due date of filing annual returns
  • Maintain records for production, inward/outward supplies, stock, ITC, and output tax
  • Electronic record-keeping (ERP or cloud-based software) is valid
    
    
• File GST Returns on time:
  • Regular taxpayers: GSTR-1 (sales) and GSTR-3B (summary & ITC)
  • Composition dealers: pay tax quarterly through CMP-08 and file GSTR-4 annually
  • Special cases: Form ITC-04 for job work, GSTR-6 for input service distributors

Learn how to file the CMP-08 form with this guide and avoid common mistakes: CMP 08: Form Filing, Applicability, Due Dates, and Penalties

• Be aware of Reverse Charge Rules:
  • Certain goods/services require GST payment by the recipient under reverse charge
  • Purchases from unregistered suppliers may also attract reverse charge (effective Feb 1, 2019)

You can also explore simple ways to manage your GST costs more effectively. A quick look at common credit mistakes and routine compliance habits can make a noticeable difference in your overall tax load. Read a full blog here: Legal Ways Businesses Can Reduce GST Burden in 2025

By doing this, you keep your company within legal rules while using the advantages of GST. Meeting due dates on time reduces risks and avoids fines. You should use this GST compliance calendar to map when and how each task applies to your company.

Conclusion

GST registration in India is more than a basic requirement. It helps your business operate with clarity and confidence. By keeping your documents ready and following each step with care, you avoid delays and ensure a smooth start.

A GSTIN does more than complete your paperwork. It shows customers and banks that your business is legitimate and ready to operate on equal terms. If the registration steps feel tiresome, our team at LegalWiz.in can handle it for you. We ensure everything is aligned with the government regulations and help you stay on track with your GST duties.