How to Register for GST in India

16^th Jan 2026...

Published By : Team 811

Goods and Services Tax (GST) is an indirect tax applied to the production, sale, and use of goods and services across India. Introduced on 1st July 2017, GST replaced multiple earlier levies such as service tax and excise duty. Under the law, any individual or company that meets the conditions laid out in the GST Act must complete GST registration to conduct business legally.

Importance

GST registration is mandatory for businesses that cross the prescribed turnover thresholds. Failure to comply can lead to penalties and legal consequences. At the same time, registration offers several advantages. It enhances the legitimacy of a business, provides access to input tax credits, and helps reduce the overall tax burden.

Who should apply for GST?

Registration under GST is compulsory for:

Thresholds vary for businesses: ₹40 lakhs for goods and ₹20 lakhs for services (₹20 lakhs/₹10 lakhs in certain states).
Interstate suppliers.
E-commerce operators and sellers.
Input service distributors.
Casual taxable person
Non-resident taxable person
Agents of a supplier
Person liable to pay tax under RCM
TDS/TCS deductor
Online Information and Database Access or retrieval service providers

GST registration types

Based on the nature of business, GST registration can be categorised into:

Regular taxpayer: Applicable for most businesses and professionals.
Composition scheme: For small businesses with turnover up to ₹1.5 crores (₹75 lakhs for special category states), allowing them to pay GST at a reduced rate.
Casual taxable person: For businesses with temporary operations in India.
Non-resident taxable person: For businesses based outside India but supplying goods or services in India.
E-commerce operator: Required for operators like Amazon, Flipkart, etc.
Input service distributors: Business offices that receive tax invoices for input services and distributes the ITC to its various branches that operate under the same PAN.

Documents required for GST registration

The main documents required to register for GST differ from business to business.

Individuals and sole proprietors:

Individuals and sole proprietors require PAN cards, Aadhaar cards, photographs etc. They also need to upload business address proof and bank account details (bank statement, passbook and a cancelled cheque).

Companies

Companies need to provide the following documents:

Company PAN card and Certificate of Incorporation
Memorandum of Association (MoA)
Articles of Association (AoA),
PAN and Aadhaar of authorised signatory
Bank account details, and proof of business address
Board resolution appointing the authorised signatory

For partnerships and limited liability partnerships

Partnership firms and LLPs must submit specific documents when applying for GST registration. These include:

PAN card of the partnership firm.
Partnership deed
PAN and Aadhaar cards of all partners.
Proof of business address
Bank account details
Photographs of all partners (in JPEG format).
Proof of Appointment of Authorised Signatory
DSC is mandators for LLPs

Process of GST registration

Step 1: Visit the GST portal

The first step is to go to the official GST portal and click on new registration under the services tab.

Step 2: Fill in part A of the application

To begin the process, select ‘New registration’ on the GST portal and choose the relevant type of business. You will then be asked to provide details such as your PAN, state, email address, and mobile number. An OTP is automatically sent to both the registered mobile number and email address. Once verified, you can access the portal, and a Temporary Reference Number (TRN) will be generated for your application which is valid for 15 days.

Step 3: Fill in part B of the application

Using the TRN, log in to the GST portal and complete verification with the OTP sent to your registered contact details. After successful login, you must provide all required business information, including:

Legal business name and trade name
Principal place of business
Details of authorised signatories
HSN code or SAC code, as applicable
Bank account details

Step 4: Upload required documents

The fourth step will be to submit scanned copies of documents like PAN, Aadhaar, business address proof, and bank account details.

Step 5: Verification and submission

After completing the form and uploading all necessary documents, the application must be submitted. Companies and LLPs are required to use a Digital Signature Certificate (DSC), while individuals can submit through an Electronic Verification Code (EVC).

On successful submission, you will receive an acknowledgement in the form of an Application Reference Number (ARN), sent to both your registered email address and mobile number.

Step 6: GST officer review

The GST officer will review the application. A notice will be issued if discrepancies are found. If approved, usually within 3 to 7 working days, you will receive your 15-digit GSTIN and registration certificate (Form GST REG-06).

Post-GST registration compliance

After completing GST registration, businesses and individuals are required to follow certain compliance measures. One of the most important is the clear display of the GSTIN, or Goods and Services Tax Identification Number, at the principal place of business. This ensures transparency and establishes legitimacy in the eyes of both customers and tax authorities.

Issue of GST-compliant invoices

After GST registration, businesses must ensure:

Issuing invoices in compliance with GST rules.
Filing tax returns on a regular basis.
Maintaining accurate purchase records to claim input tax credit.
E-invoicing is mandated based on annual aggregate turnover, currently at ₹5 crore and above - not consignment value.
Generating E-way bills for the transport of goods worth more than ₹50,000.

If a proprietor or business unit doesn't register for GST, there will be fines.

Conclusion

Failure to obtain GST registration can attract penalties and create legal complications for proprietorships and business units. On the other hand, timely registration not only ensures compliance but also enhances credibility, reduces operational hurdles, and allows both small and large businesses to expand and operate on wider platforms.

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