Complete guide to registering for GST on the official portal (gst.gov.in). Learn who needs registration, required documents, the step-by-step process, and timelines. Registration is free and can be completed entirely online.
Section 22 & 24 of the CGST Act specify who must register:
Aggregate turnover > ₹40 lakh (goods) or > ₹20 lakh (services). ₹20L / ₹10L for special category states.
Any person making inter-state taxable supply — regardless of turnover threshold.
Every e-commerce operator and sellers on e-commerce platforms (no threshold).
Person making occasional taxable supplies in a state where they have no fixed place of business.
Foreign person making taxable supplies in India — must register before starting business.
Offices distributing ITC to multiple branches — separate ISD registration required.
Government departments, PSUs, and e-commerce operators liable for TDS/TCS.
Person required to pay tax under reverse charge mechanism under Section 9(3) or 9(4).
Visit gst.gov.in → Services → Registration → New Registration → Enter PAN, email, mobile → Verify OTP → Receive Temporary Reference Number (TRN).
Enter legal name (as per PAN), trade name, business constitution (proprietorship/partnership/company), state, and district.
Add details of all promoters/partners/directors — name, DIN (for directors), designation, PAN, Aadhaar, mobile, email, and residential address.
Enter complete address with proof. Upload electricity bill or rent agreement. Add additional places of business if applicable.
Add top 5 goods (HSN codes) and/or services (SAC codes) that the business supplies. This helps classify the nature of business.
Enter bank account number, IFSC, account type. Upload cancelled cheque. Note: Bank details can be added within 45 days of registration if not available.
Upload all required documents in prescribed format (JPEG/PDF, max 1MB each). Review all details entered.
Verify via Aadhaar OTP (e-KYC) or Digital Signature Certificate (DSC). Companies and LLPs must use DSC.
Submit application → Receive Application Reference Number (ARN) → Track status on GST portal → GSTIN issued within 3-7 working days.
| Scenario | Duration | Condition |
|---|---|---|
| Normal Processing | 3 working days | Aadhaar authenticated, no clarification needed |
| With Aadhaar (auto-approve) | 3 working days | Physical verification may follow within 60 days |
| Without Aadhaar | 21-30 days | Physical verification of premises mandatory before approval |
| Clarification Requested | 7 days to respond | Officer may seek additional documents. Reply via GST portal |
| Deemed Approval | After 21 days | If officer does not act within 21 days, registration deemed approved (with Aadhaar) |
Yes. Even if your turnover is below the threshold, you can register voluntarily. Benefits include ability to collect GST, claim ITC, and sell on e-commerce platforms. However, you must then file all GST returns regularly.
GST registration is completely FREE on the GST portal (gst.gov.in). There is no government fee for registration. Be cautious of third parties charging registration fees — the process can be completed without any payment.
Yes. You need separate GST registration for each state where you have a place of business or make supplies. Each state registration gets a unique GSTIN (first 2 digits = state code).
You will receive a rejection notice (REG-05) with reasons. You can file a fresh application after rectifying the issues, or appeal to the Appellate Authority within 30 days of the rejection order.
You must file returns from the effective date of registration. If registered on March 15, your first GSTR-1 and GSTR-3B cover March 15-31. Late registration means filing returns with late fees from the date liability arose.