How to Register for GST in India: Complete Step-by-Step Guide

What is GST Registration?

GST registration is the process of enrolling your business under the Goods and Services Tax system in India. If your business turnover goes beyond the prescribed limit, registration becomes mandatory. Once your application is approved, you get a GSTIN, which is the tax identity number of your business under GST.

This number allows you to collect GST from customers, file returns, and comply with tax rules in a lawful way. Registration is also required in certain cases even if turnover is low, such as online selling or interstate supply.

This guide is meant for business owners, founders, accountants, and anyone who wants to understand how GST registration works from start to finish, including application, tracking, amendment, and cancellation.

GST Registration: Key Updates for 2025-26

A few GSTN and CBIC updates issued between February and November 2025 have affected the registration process. New applicants should keep these in mind before applying.

1. Bank Account Mandatory Within 30 Days

As per the GSTN Advisory dated 20 November 2025, newly registered businesses must add valid bank account details on the GST portal within 30 days of GSTIN issuance, or before filing the first GSTR-1 or IFF, whichever is earlier. If this is not done, the GST registration is suspended automatically.

2. Aadhaar Biometric Authentication Now Mandatory in Notified States

As per the GSTN Advisory dated 12 February 2025, applicants in notified states have to complete biometric-based Aadhaar authentication at a designated GST Suvidha Kendra or facilitation centre. Until this verification is completed, the application remains pending. It is best to check the GST portal while applying to see whether your state falls under this requirement.

3. Strict Physical Verification of Business Premises

As per CBIC Instruction No. 03/2025-GST dated 17 April 2025, officers have been directed to carry out physical verification of the principal place of business in high-risk cases. If your application is selected for such verification, the processing time may increase by 5 to 15 working days. Make sure your address proof is up to date and that the premises are accessible during working hours.

Benefits of GST Registration

GST registration offers several practical benefits to a business:

• It gives your business legal recognition under the GST system.
• It allows you to collect GST from customers and issue proper tax invoices .
• It helps you claim Input Tax Credit on eligible purchases, which can reduce your tax cost.
• It improves credibility with customers and B2B buyers who prefer or require GST invoices.
• It is necessary for interstate trade and for selling through many e-commerce platforms.
• It allows input tax to be adjusted against output tax liability.
• It brings your business under a single indirect tax system, which makes compliance more organised.
• It is often required for government tenders, public contracts, and vendor registration with large companies.

Documents Required for GST Registration

For Sole Proprietors / Individuals

• PAN card of the owner
• Aadhaar card of the owner
• Photograph of the owner
• Proof of principal place of business, such as electricity bill, rent agreement with NOC, or property tax receipt
• Bank account details, such as a cancelled cheque or bank statement

For Partnerships and LLPs

• Partnership deed or LLP registration certificate
• PAN cards of all partners
• Aadhaar card of the authorised signatory
• Proof of appointment of the authorised signatory
• Bank details
• Principal place of business address proof

For Hindu Undivided Families (HUFs)

• PAN card of the HUF
• PAN card of the Karta
• Photograph of the Karta
• Bank details
• Principal place of business address proof

For Private or Public Companies

• Company PAN card
• Certificate of Incorporation issued by the Ministry of Corporate Affairs
• Memorandum of Association (MoA) and Articles of Association (AoA)
• Board resolution or proof of appointment of the authorised signatory
• PAN cards of all directors
• Bank details and proof of principal place of business

For Societies, Trusts, and Clubs

• Registration certificate of the society or trust
• PAN card of the organisation and of partners or promoters, wherever applicable
• Photographs of partners or promoters
• Copy of bank statement or passbook
• Proof of registered office address, such as a utility bill, along with rent agreement or NOC if the premises are rented
• Letter of authorisation for the authorised signatory

Mandatory Registration Thresholds

*Special Category Group A: Arunachal Pradesh, Meghalaya, Sikkim, and Uttarakhand. The Union Territory of Puducherry also follows these limits.

**Special Category Group: Manipur, Mizoram, Nagaland, and Tripura.

Step-by-Step GST Registration Process

GST registration is completed in two stages. In Part A, you generate a Temporary Reference Number or TRN. In Part B, you use that TRN to complete and submit the full application.

Part A: Generate Your Temporary Reference Number (TRN)

Step 1: Visit the GST portal at gst.gov.in and go to Services > Registration > New Registration.

Step 2: Select Taxpayer as the registration type. Then choose your state and district, enter the legal name of the business, PAN, email address, and mobile number, and click Proceed.

Step 3: You will receive two OTPs, one on your mobile number and one on your email address. Enter both OTPs for verification. If needed, you can click Resend OTP.

Step 4: Once verification is completed, the portal generates a Temporary Reference Number. This TRN is sent to your mobile number and email address. You must use it to complete Part B within 15 days, otherwise it expires.

Part B: Complete Your Full Application

Step 5: Return to gst.gov.in. Under New Registration, select Temporary Reference Number (TRN), enter the TRN and captcha code, then click Proceed.

Step 6: Enter the OTP sent to your mobile number or email address and click Proceed.

Step 7: Your saved Part A application will appear with the status "Draft". Click the Edit icon to continue with Part B.

Step 8 - Business Details: Enter your trade name, business constitution such as proprietorship, partnership, LLP, or company, and district. Choose whether you want to opt for the Composition Scheme. Then select the registered person type and enter the date of liability and date of commencement of business.

Step 9 - Promoters / Partners: Add the details of up to 10 promoters, partners, or directors. This includes name, date of birth, gender, mobile number, email address, Aadhaar number, PAN, and photograph in JPEG or PDF format up to 1 MB. For companies, add designation and Director Identification Number (DIN) where applicable. Also mention whether any promoter is the primary authorised signatory.

Step 10 - Authorised Signatory: Fill in the details of the primary authorised signatory. If the signatory is a GST practitioner, mention the enrolment ID. If a separate authorised representative has been appointed, enter the required details accordingly.

Step 11 - Principal Place of Business: Enter the full address of the main business location, including district, sector, ward, and range details wherever required. Also mention whether the premises are owned, rented, leased, or occupied with consent. Upload supporting documents such as electricity bill, rent agreement with NOC, or property tax document.

Step 12 - Additional Places of Business: If the business operates from more than one place, add each additional location here with the same kind of details required for the principal place of business.

Step 13 - Goods and Services: Mention up to 5 main goods or services supplied by the business, along with the relevant HSN codes for goods or SAC codes for services.

Step 14 - Bank Account Details: You can enter details of up to 10 bank accounts. Although giving bank details at the time of registration has been optional since 27 December 2018, the GSTN Advisory dated 20 November 2025 requires new taxpayers to link a valid bank account within 30 days of GSTIN issuance or before filing the first GSTR-1. If this is not done, the registration may be suspended.

Step 15 - State-Specific Information: Fill in state-specific details such as professional tax employee code number, PT registration certificate number, state excise licence number, and the licence holder's name, wherever these apply.

Step 16 - Aadhaar Authentication: Choose Aadhaar OTP authentication if available. It is generally the faster option. In some notified states, biometric authentication at a GST Suvidha Kendra may be required instead.

Step 17 - Verification and Submission: Go to the Verification page, tick the declaration box, and submit the application using one of the following methods:

• DSC (Digital Signature Certificate), which is mandatory for companies and LLPs
• e-Sign, where OTP is sent to the Aadhaar-linked mobile number
• EVC, where OTP is sent to the registered mobile number

Step 18: After successful submission, the portal shows a confirmation message and sends the Application Reference Number (ARN) to your registered email address and mobile number.

How to Track Your GST Registration Application Status (ARN)

After submission, you can track the status of your application by using the ARN. In most cases, you do not need to log in for this.

Three Steps to Track Your Application

1. Visit gst.gov.in  
2. Go to Services > Registration > Track Application Status
3. Enter your ARN and click Search

Application Statuses and What They Mean

In normal cases, the application is usually processed within 3 to 7 working days if Aadhaar OTP verification is completed and no physical verification is triggered. Where physical verification is required under CBIC Instruction 01/2025-GST, approval may take up to 30 working days.

GST Registration Eligibility Criteria

The following persons and entities are required to register under GST, irrespective of turnover:

• Sole proprietors, partnerships, LLPs, and companies making taxable supplies above the threshold
• Businesses engaged in the interstate supply of goods or services
• E-commerce operators and sellers operating through e-commerce platforms
• Businesses liable to pay tax under Reverse Charge Mechanism
• Casual taxable persons and non-resident taxable persons
• Agents of registered suppliers
• Persons required to deduct TDS under GST, such as government departments and PSUs
• Persons required to collect TCS, such as e-commerce operators

Before starting the application, keep all basic documents ready, especially PAN, Aadhaar, and proof of business address.

Types of GST Registration in India - All 9 Types

India's GST system recognises 9 common types of registration. Each one is meant for a different type of taxpayer. Selecting the correct category at the beginning is important because changing it later usually means filing a fresh application.

What is a GSTIN? - Understanding Your 15-Digit GST Number

GSTIN stands for Goods and Services Tax Identification Number. It is a unique 15-digit alphanumeric number given to every GST-registered business. Once your registration is approved, this becomes the official GST identity of your business.

It must be mentioned on tax invoices and is used across GST compliance, return filing, and verification.

Meaning of Each Part of the GSTIN

GST Registration Fees

Government Fees

GST registration on the official GST portal is free. There is no government fee for obtaining a GSTIN, irrespective of the type of business.

Professional Service Fees (Estimated)

Additional Costs

• Digital Signature Certificate (DSC): ₹500 to ₹2,000, mandatory for companies and LLPs
• PAN application fee: around ₹100, if PAN has not already been obtained

Penalties for Not Registering

Interest at 18% per annum is also charged on the unpaid tax liability for the period of non-registration.

GST Registration Certificate

Once the application is approved, the GST portal issues the GST Registration Certificate in Form GST REG-06. The certificate includes:

• GSTIN
• Legal name of the business
• Type of business and address
• Date of registration
• Additional places of business, if any

You can download it by going to Login > Services > User Services > View/Download Certificates.

The certificate should be displayed clearly at the principal place of business as well as every additional place of business. It remains valid unless the registration is cancelled or surrendered.

Steps to Take After GST Registration

Once the GSTIN is issued, a few immediate compliance steps become important:

• Display the registration certificate and GSTIN at your business premises.
• Determine the place of supply for each transaction so you know whether CGST and SGST or IGST applies .
• Issue GST-compliant invoices for taxable sales, including your GSTIN, the customer's GSTIN in B2B cases, HSN or SAC codes, and the applicable tax rate.
• Charge and collect GST on taxable outward supplies.
• File Form ITC-01 to claim ITC on goods held in stock on the date of registration.
• Claim Input Tax Credit on eligible purchase invoices as reflected in GSTR-2B .
• Link the bank account to the GST portal within 30 days of GSTIN issuance, as required under the November 2025 GSTN advisory.
• Maintain records prescribed under Rule 56 of the CGST Rules, including purchase register, sales register, stock register, and ITC records.
• File GST returns on time, including GSTR-1, GSTR-3B , and GSTR-9. Composition taxpayers file CMP-08 quarterly.
• Review whether Reverse Charge Mechanism applies to any of your transactions.

Managing all these post-registration tasks manually increases the risk of missed deadlines and filing errors. GST accounting software like BUSY handles invoicing, GSTR-2B reconciliation, return preparation, and deadline alerts from one place.

Voluntary GST Registration: Should You Register Before the Threshold?

Under Section 25(3) of the CGST Act, 2017, a business below the compulsory registration threshold may still choose to register voluntarily.

Who Should Consider Voluntary Registration?

How to Amend Your GST Registration

Business details do not always remain the same. You may shift your office, update bank details, add a director, or change partner information. GST allows such updates through Form GST REG-14. The process depends on whether the field being changed is a core field or a non-core field.

Core Fields vs Non-Core Fields

If the business shifts to another state, that is not treated as a simple amendment. In that case, the existing registration has to be cancelled and a fresh registration must be taken in the new state.

How to Amend GST Registration - Step by Step

1. Log in to gst.gov.in using your GSTIN credentials.
2. Go to Services > Registration > Amendment of Registration and choose Core Fields or Non-Core Fields, depending on the nature of the change.
3. Select the relevant tab, such as Business Details, Promoters / Partners, or Principal Place of Business.
4. Make the changes and upload the necessary supporting documents, such as revised address proof or updated partnership deed.
5. For non-core amendments, submit through EVC or DSC. The changes become effective immediately.
6. For core amendments, submit the application and wait for officer review. The officer may approve it, ask for clarification, or reject it within 15 working days.

GST Registration Cancellation and Revocation

GST registration can be cancelled either by the registered taxpayer or by the department in case of non-compliance.

When Can GST Registration Be Cancelled?

Voluntary cancellation may be relevant in the following situations:

• The business has been closed permanently or wound up
• The business has been transferred, merged, or amalgamated
• The annual turnover has fallen below the threshold and is expected to stay below it
• The business had taken voluntary registration but no longer wants to stay registered
• The business constitution has changed and fresh registration is required, such as conversion from proprietorship to partnership

How to Cancel GST Registration - Step by Step

1. Log in to the GST portal and go to Services > Registration > Application for Cancellation of Registration.
2. Fill Form GST REG-16 by selecting the reason for cancellation, entering the effective date, and declaring the value of inputs, semi-finished goods, and finished goods in stock on that date.
3. Reverse and pay back ITC claimed on closing stock, wherever applicable.
4. Clear all outstanding GST liabilities, including tax, interest, and penalty.
5. Submit the application using DSC or EVC. The proper officer may issue the cancellation order in Form GST REG-19 within 30 days.

Suo Motu Cancellation by the Proper Officer

The proper officer may cancel a GST registration on their own in the following situations:

GST Registration Suspension

When a show-cause notice for cancellation is issued, the GST registration is automatically suspended from the date of notice under Rule 21A of the CGST Rules. Suspension may also happen if a newly registered business does not link its bank account within 30 days, as required by the November 2025 GSTN advisory.

During the suspension period:

• The business cannot make taxable supplies or issue GST-compliant invoices.
• The business must continue filing GSTR-3B, including nil returns where applicable.
• The business cannot collect GST from customers.

Suspension is lifted once the issue is resolved, such as by filing pending returns, linking the bank account, or replying satisfactorily to the notice.

Revocation of Cancellation

If the proper officer has cancelled the registration, the taxpayer may apply for revocation by filing Form GST REG-21 within 30 days of the cancellation order.

Conditions for Revocation

• All pending GST returns must be filed.
• All outstanding tax, interest, and penalty must be paid.
• The proper officer may pass a revocation order or reject the application within 30 working days.

Once revocation is approved, the GSTIN becomes active again and the business can start issuing invoices, collecting GST, and filing returns.

Common Mistakes to Avoid During GST Registration

• Using incorrect PAN details. The PAN should exactly match the legal name and type of entity.
• Selecting the wrong business constitution. Proprietorship, partnership, LLP, and company all carry different compliance consequences.
• Entering the wrong state or jurisdiction. This affects return filing, officer assignment, and the tax type applicable.
• Uploading unclear or invalid documents. Address proof, identity proof, and authorisation documents should be legible and current.
• Entering the wrong mobile number or email address. These are used for OTP verification and future communication from GSTN.
• Delaying registration after crossing the threshold. Late registration may attract a penalty of 10% of tax due, subject to a minimum of ₹10,000.
• Not linking the bank account within the required timeline. This may lead to automatic suspension under the November 2025 advisory.

Issuing invoices without mandatory fields after registration. A new GSTIN means every invoice must carry the correct format, HSN/SAC code, and tax breakup from day one. GST billing software enforces this automatically and keeps your invoices audit-ready.

Conclusion

GST registration is not just a legal formality. For most businesses, it is the starting point of regular tax compliance under GST. If your turnover crosses the threshold, or your business falls into a category where registration is compulsory, you need to register on time and follow the rules that come after registration.

The application process on the GST portal is free, but accuracy matters. Wrong details, poor document uploads, or missed post-registration steps can delay approval or create compliance trouble later.

Many businesses use accounting software to make GST work easier after registration. BUSY Accounting Software, for example, can help with invoicing, GSTR-2B reconciliation, return preparation, deadline tracking, and day-to-day GST management with less manual effort.