Register for GST when your business turnover crosses the threshold or when you want to register voluntarily.
Jurisdiction
All of India
Who applies
Suppliers of goods or services whose aggregate annual turnover exceeds GST threshold limits, or those who voluntarily wish to register
Typical time
3–7 working days (after submission of documents, ARN generated instantly)
Fee
Free (no government fee for GST registration)
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | PAN of the business / proprietor | Self-attested Copy | Primary identifier; GST registration is PAN-based and the GSTIN incorporates the PAN |
| 2 | Aadhaar of proprietor / partners / directors | Self-attested Copy | Required for Aadhaar authentication of authorised signatories; speeds up approval |
| 3 | Proof of business address (electricity bill / rent agreement / property tax receipt) | Self-attested Copy | Establishes the principal place of business for GST registration; must not be older than 2 months |
| 4 | Cancelled cheque or bank statement with account details | Soft copy (PDF) | Bank account details (IFSC, account number) required to be registered with GST for refund credits |
| 5 | Passport-size photograph of proprietor / authorised signatory | Soft copy (PDF) | Photograph of the primary contact person to be uploaded on the GST portal |
| 6 | Constitution documents (Partnership Deed / MOA & AOA / LLP Agreement)(optional)Required for non-proprietorship entities | Self-attested Copy | Establishes the legal constitution of the entity for partnership firms, companies, and LLPs |
| 7 | Digital Signature Certificate (DSC) — Class 3(optional)Mandatory for companies and LLPs; optional for proprietors | Original | Required to digitally sign the application for companies and LLPs; individuals and proprietors can use Aadhaar OTP instead |
| 8 | Board resolution / authorisation letter(optional)Required for companies, LLPs, and firms where the applicant is not the sole owner | Original | Authorisation for the person signing the GST application on behalf of a company, LLP, or firm |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Visit gst.gov.in and click 'Services > Registration > New Registration'. In Part A, select 'Taxpayer' as the type, choose your state and district, enter the legal name of the business (as per PAN), PAN of the entity, email address, and mobile number. Submit the OTP sent to both email and mobile. On successful OTP verification, a Temporary Reference Number (TRN) is generated and sent to your email — save this, as it is used to access Part B.
Log in using your TRN on the GST portal and click 'My Saved Applications'. Open the Part B form (REG-01). Fill in business details: trade name, constitution, date of commencement, principal place of business address, additional places of business (if any), nature of business activities, HSN/SAC codes for goods/services, bank account details, and details of promoters/partners/directors. Ensure all details match the submitted documents exactly.
Upload scanned copies of all required documents in JPEG or PDF format (each file under 1 MB): PAN, Aadhaar, proof of business address, bank details (cancelled cheque or bank statement), constitution documents, photographs of promoters, and authorisation letter. For the principal place of business, upload the property tax receipt (if owned), electricity bill (not older than 2 months), or a notarised rent/lease agreement with an NOC from the owner. Ensure all documents are clear and legible.
After document upload, the authorised signatory must complete Aadhaar authentication. Click 'Send Aadhaar Authentication Link' — a link is sent to the registered mobile number and email. Click the link and complete Aadhaar OTP verification. Aadhaar authentication is strongly recommended as it allows the application to be approved without physical verification (in most states). If Aadhaar authentication is not completed, a physical inspection of the premises may be required before approval.
After completing all sections, proceed to the verification tab and submit the application. Companies and LLPs must submit using a valid Class 3 Digital Signature Certificate (DSC). Proprietors, individuals, and partnership firms may use Electronic Verification Code (EVC) — an OTP sent to the registered mobile. On successful submission, an Application Reference Number (ARN) is generated. The ARN confirms that the application is under review and can be used to track the status.
Track the application status using the ARN at gst.gov.in > Services > Registration > Track Application Status. If Aadhaar authentication was completed, the GSTIN and registration certificate (Form GST REG-06) are typically issued within 3–7 working days without requiring physical verification. If additional information is required, a notice in Form GST REG-03 is issued within 3 working days; you must reply within 7 working days via GST REG-04. Download the GST Registration Certificate from the portal once issued.
State GST Department or Central Board of Indirect Taxes and Customs (CBIC)
Step 6 — Application review and approval
Reviews the GST registration application, verifies uploaded documents, may issue a query notice (REG-03), and grants or rejects registration by issuing REG-06 or REG-05.
Complete end-to-end GST registration — fill application, upload documents, complete Aadhaar authentication, submit, track ARN, and download GSTIN certificate.
Aggregate turnover includes turnover from all business verticals and all states under the same PAN; even if a single state's turnover is below the limit, if combined all-India turnover exceeds the threshold, registration is mandatory.
Registering after the date of crossing the threshold (not the end of the month) makes you liable for all GST on supplies made from the date of crossing the threshold, plus a penalty of ₹25,000 per act under Section 122.
Electricity bills or bank statements used as address proof must be dated within the last 2 months; older documents are rejected and require resubmission, delaying the process.
Completing Aadhaar authentication dramatically reduces processing time; without it, the officer may order a physical inspection of the business premises, which can delay registration by 2–4 weeks.
A business operating in multiple states requires separate GSTIN registration in each state; a single PAN can have multiple GSTINs but each must be registered and returns filed separately.
If you wish to opt for the Composition Scheme (flat rate, no input credit), you must select this at the time of registration; it cannot be applied retroactively for the current year.