Complete Guide to GST Registration
Step-by-step walkthrough for registering your business under GST, including documents needed and common pitfalls.
What is GST Registration?
Goods and Services Tax (GST) registration is mandatory for businesses with an annual turnover exceeding ₹40 lakhs (₹20 lakhs for special category states) or those involved in inter-state supply. It provides a unique GSTIN (GST Identification Number) that enables you to collect tax, claim input tax credits, and comply with India's indirect tax framework.
Who Needs to Register?
You must register for GST if your aggregate turnover exceeds the threshold limit, you make inter-state taxable supplies, you are an e-commerce operator or seller, you are a casual taxable person, you are required to pay tax under reverse charge, you are an agent or input service distributor, or you supply goods/services through an e-commerce platform.
Documents Required
For a proprietorship: PAN card, Aadhaar card, photograph, bank account proof (cancelled cheque or passbook), and address proof of business premises (electricity bill, rent agreement, or property tax receipt). For a company or LLP: Certificate of Incorporation, PAN of the entity, address proof, board resolution or authorization letter, and identity/address proof of all directors/partners.
Step 1: Visit the GST Portal
Go to www.gst.gov.in and click on 'Register Now' under the 'Taxpayers' section. Select 'New Registration' and choose whether you are a taxpayer, GST practitioner, or TDS/TCS deductor.
Step 2: Fill Part A of the Application
Enter your legal name, PAN, email address, and mobile number. You'll receive OTPs on both email and mobile for verification. After successful verification, you'll receive a Temporary Reference Number (TRN) that is valid for 15 days.
Step 3: Complete Part B
Log in using the TRN and complete the detailed application form (Form GST REG-01). This includes 10 sections covering business details, promoter/partner information, authorized signatory details, principal place of business, additional places of business, goods and services offered (HSN/SAC codes), bank account details, state-specific information, and verification with digital signature or EVC.
Step 4: Upload Documents & Submit
Upload all required documents in the specified format (JPEG/PDF, usually under 1 MB each). Verify and submit the application using DSC (for companies/LLPs) or EVC/Aadhaar authentication (for proprietorships/partnerships). You'll receive an Application Reference Number (ARN) via email and SMS.
Step 5: Processing & Approval
The GST officer reviews your application within 7 working days. If everything is in order, you'll receive your GSTIN and Registration Certificate (Form GST REG-06) via email. If clarification is needed, the officer issues a notice (Form GST REG-03) and you have 7 working days to respond.
Common Mistakes to Avoid
Incorrect PAN details — ensure PAN matches exactly with the Income Tax database. Wrong business address proof — the address on documents must match. Mismatched bank details — account must be in the name of the business entity. Incomplete HSN/SAC codes — list all goods and services you deal with. Missing authorized signatory details — include proper authorization documents.
Post-Registration Obligations
After receiving your GSTIN, you must: display the certificate at your principal place of business, issue GST-compliant invoices, file monthly/quarterly returns (GSTR-1, GSTR-3B), file annual returns (GSTR-9), and maintain proper books of accounts for at least 6 years.
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