GST registration is mandatory for most businesses in India with turnover above the prescribed threshold. Whether you are starting a new business, an e-commerce seller, or a service provider, this guide covers the complete GST registration process online for 2026.
Who Needs GST Registration?
| Category | Turnover Threshold | Registration |
|---|---|---|
| Goods suppliers (normal states) | Above ₹40 lakh | Mandatory |
| Goods suppliers (special states: NE, Uttarakhand) | Above ₹10 lakh | Mandatory |
| Service providers | Above ₹20 lakh | Mandatory |
| Service providers (special states) | Above ₹10 lakh | Mandatory |
| Inter-state suppliers | Any turnover | Mandatory |
| E-commerce sellers | Any turnover | Mandatory |
| Casual taxable persons | Any turnover | Mandatory |
| Reverse charge recipients | Any turnover | Mandatory |
| Input Service Distributors | Any turnover | Mandatory |
| Voluntary registration | Below threshold | Optional (recommended) |
Documents Required for GST Registration
For Proprietorship
- PAN card of proprietor
- Aadhaar card of proprietor
- Passport-size photograph
- Business address proof (rent agreement / electricity bill / property tax receipt)
- Bank account details (cancelled cheque or bank statement)
- Digital Signature Certificate (optional for proprietorship)
For Partnership / LLP
- PAN card of firm
- Partnership deed / LLP agreement
- PAN and Aadhaar of all partners
- Photographs of all partners
- Address proof of business
- Bank account details
- Registration certificate (if any)
For Private Limited Company
- Certificate of Incorporation
- MOA and AOA
- PAN card of company
- PAN and Aadhaar of directors
- Photographs of directors
- Board resolution for authorized signatory
- Address proof of registered office
- Bank account details
Pro Tip
Keep all documents in PDF format before starting the application. The GST portal accepts PDFs up to 1MB. If documents are larger, compress them. Having everything ready reduces registration time from 2 weeks to 3-5 days.
Step-by-Step GST Registration Process
Step 1: Visit GST Portal
Go to www.gst.gov.in. Click Services > Registration > New Registration.
Step 2: Fill Part A of GST REG-01
- Select: "Taxpayer" in "I am a" dropdown
- State and District
- Legal name of business (as per PAN)
- PAN number
- Email address and mobile number (for OTP)
- Enter captcha and click "Proceed"
Step 3: Verify OTP
You will receive OTP on email and mobile. Enter both OTPs. The system generates a Temporary Reference Number (TRN). Save this TRN — you need it to continue the application.
Step 4: Fill Part B (Within 15 Days)
Log in with your TRN. Complete the remaining details:
- Business details: Trade name, constitution, date of commencement, reason for registration
- Promoter/Partners: Personal details, Aadhaar verification
- Authorized signatory: Name, PAN, mobile, email
- Business place: Address, nature of possession (owned/rented/consented), electricity bill
- Goods and services: HSN/SAC codes (up to 5 goods + 5 services for regular, up to 10 for others)
- Bank account: Account number, IFSC, bank name
- Verification: Declaration and sign
Step 5: Aadhaar Authentication
Complete Aadhaar authentication for faster processing. If Aadhaar verification is done, registration is typically granted in 3-5 working days. Without Aadhaar, it may take up to 30 days (physical verification).
Step 6: Submit & Get ARN
Submit the application with DSC or EVC. You receive an Application Reference Number (ARN). Track your application status using ARN on the GST portal.
Step 7: Receive GSTIN
After approval, you receive:
- GSTIN (15-digit GST Identification Number)
- Registration Certificate (Form GST REG-06)
- Access to file returns on the portal
GSTIN Structure
Your 15-digit GSTIN: 22AAAAA0000A1Z5Digits 1-2: State code | Digits 3-12: PAN | Digit 13: Entity number | Digit 14: Default "Z" | Digit 15: Check digit
Example: 27AAECS1234F1Z5 = Maharashtra + PAN AAECS1234F + Entity 1 + Z + Check digit 5
GST Registration Processing Time
| Scenario | Processing Time | Verification Method |
|---|---|---|
| With Aadhaar authentication | 3-5 working days | Aadhaar OTP |
| Without Aadhaar authentication | 7-30 working days | Physical verification of premises |
| Application with clarifications | Additional 7-30 days | Query-reply process |
| Voluntary registration (below threshold) | 3-7 working days | Aadhaar OTP |
Calculate GST Liability Before Registering
Use our free GST calculator to estimate your tax liability under regular vs composition scheme.
GST Calculator Free →Composition Scheme vs Regular Registration
| Feature | Regular Scheme | Composition Scheme |
|---|---|---|
| Turnover limit | No limit | Up to ₹1.5 crore (goods) / ₹50 lakh (services) |
| Tax rate | Actual GST rates (5-28%) | 1% (goods) / 6% (services) |
| ITC claim | Full ITC available | No ITC |
| Inter-state sales | Allowed | Not allowed |
| Returns | Monthly GSTR-1, 3B | Quarterly CMP-08, annual GSTR-4 |
| Best for | Manufacturers, traders, services | Small retailers, restaurants |
Common GST Registration Mistakes
- Wrong business name: Must exactly match PAN records. Any mismatch causes rejection.
- Wrong HSN/SAC codes: Select accurate codes for your products/services. Wrong codes affect return filing.
- Missing address proof: Ensure address proof is recent (within 2 months). Old bills cause queries.
- Not completing Aadhaar: Without Aadhaar, physical verification is slow. Always opt for Aadhaar authentication.
- Ignoring queries: If the officer raises a query (REG-03), respond within 7 days. Non-response = rejection.
After Registration
Once you get GSTIN, you must:✓ Display GSTIN on your business premises and invoices
✓ File GSTR-1 (monthly/quarterly) and GSTR-3B (monthly)
✓ Maintain proper books of accounts
✓ Issue GST-compliant tax invoices
✓ Reconcile books with GSTR-2B monthly (read our GST reconciliation guide)