GST Registration in India: Complete Step-by-Step Guide for Businesses and Individuals

If you are starting a business, freelancing, or providing services in India, one of the first questions you’ll face is: “Do I need to register for GST?” Over the last few years, I’ve helped many small businesses and professionals navigate the GST registration process. The good news is that the entire process is online and predictable once you know what to do. The bad news is that if you get it wrong, it can lead to notices, penalties, and compliance headaches later.

This guide will walk you through everything you need to know about GST registration in India – who needs it, when to apply, which documents you need, how to complete the online application, and what to do after you receive your GSTIN.

Who Needs GST Registration? Turnover Limits and Compulsory Cases

Before jumping into forms, first check whether you actually need GST registration. Registration is mandatory in the following cases (subject to latest limits and notifications):

• Turnover Threshold:
• For goods: If your aggregate turnover exceeds the threshold limit (for many states this is ₹40 lakh, for some ₹20 lakh – check current rules)
• For services: If your aggregate turnover exceeds ₹20 lakh (₹10 lakh for special category states)
• Inter-State Supply: If you supply goods or services from one state to another (with some exemptions for services)
• E-Commerce Sellers: If you sell through e-commerce platforms (subject to portal and law changes)
• Casual Taxable Persons: If you have no fixed place of business in a state but are making taxable supplies there (e.g., stalls at exhibitions)
• Non-Resident Taxable Persons: Non-residents making taxable supplies in India
• Reverse Charge Cases: Certain persons liable under reverse charge must register
• Other Mandatory Cases: Input Service Distributors, tax deductors, etc.

Key point: Aggregate turnover is calculated PAN-wise across all states and includes taxable supplies, exempt supplies, exports, and inter-state supplies.

If you are below the threshold and are not in a compulsory category, registration is optional (voluntary). But voluntary registration means you must then comply with all GST rules, including regular return filing.

Regular Registration vs Composition Scheme

Small taxpayers often have two choices:

• Regular GST Registration:
• Can claim input tax credit (ITC)
• Must issue tax invoices with GST
• Must file regular returns (GSTR-1, GSTR-3B, etc.)

• Composition Scheme:
• Available to small businesses up to a certain turnover (for example, ₹1.5 crore for traders and manufacturers, ₹50 lakh for some service providers – always check latest limits)
• Pay tax at a lower, fixed percentage of turnover
• Cannot collect GST from customers or claim ITC
• File simplified returns

Composition is useful if:

• Your customers are mostly end-consumers (who don’t care about ITC)
• You want simplicity over detailed compliance
• Your margins can absorb the composition tax

If your clients are businesses who want ITC, regular registration is usually better.

Documents Required for GST Registration

Having the right documents ready makes the process fast and smooth. The exact list varies by business type (proprietorship, partnership, company), but broadly you’ll need:

For Proprietorship

• PAN of proprietor
• Aadhaar of proprietor
• Photograph of proprietor
• Proof of business address (electricity bill, rent agreement, property tax receipt, NOC from owner, etc.)
• Bank account details (statement/cancelled cheque)
• Business registration (if any, like MSME certificate)

For Partnership Firm / LLP

• PAN of firm/LLP
• Partnership deed / LLP agreement
• PAN and Aadhaar of partners
• Photographs of partners
• Proof of principal place of business
• Bank details
• Authorization letter for authorized signatory

For Companies

• PAN of company
• Certificate of incorporation
• PAN and Aadhaar of directors
• Photographs of directors and authorized signatory
• Board resolution for authorized signatory
• Proof of business address
• Bank details

Tip: Scan all documents clearly in PDF/JPEG format and name them properly before starting the application. Blurry or mismatched documents are a common reason for rejection.

Step-by-Step Online GST Registration Process

GST registration happens on the official GST portal (www.gst.gov.in). The process typically has two parts: Part A (basic details) and Part B (detailed application).

Step 1: Create Temporary Reference Number (TRN)

1. Visit www.gst.gov.in
2. Go to Services → Registration → New Registration
3. Choose Taxpayer as the type
4. Select state, district, enter your legal name, PAN, email, and mobile number
5. You will receive OTPs on email and mobile – verify both
6. After verification, you’ll get a TRN (Temporary Reference Number)

This TRN lets you access and complete your application in multiple sessions if needed.

Step 2: Login with TRN and Start Application

1. Go back to New Registration and choose TRN
2. Enter TRN and OTP
3. The application dashboard opens – click on Edit to start filling details

Step 3: Fill Business Details (Part B)

Under various tabs, you’ll need to fill:

• Business Details:
• Legal name, trade name
• Constitution (proprietorship, partnership, company, etc.)
• Reason for registration (crossing threshold, voluntary, inter-state supply, etc.)
• Date of commencement and date of liability

• Promoters/Partners:
• Personal details of proprietor/partners/directors
• PAN, Aadhaar, DIN (for directors)
• Photographs

• Authorized Signatory:
• Details of person authorized to sign returns and forms
• Mobile and email (used for OTPs)
• Authorization letter/board resolution

• Principal Place of Business:
• Address, nature of premises (owned/rented/shared)
• Nature of business activities (trading, manufacturing, services, etc.)
• Upload proof of address and NOC if required

• Additional Places of Business:
• If you operate from multiple locations, add them here

• Goods and Services:
• Specify top 5 goods and services with HSN/SAC codes
• You can use the search feature on the portal to find correct codes

• Bank Accounts:
• Provide bank account details (account number, IFSC)
• Upload bank statement or cancelled cheque

Step 4: Upload Documents

Upload clear copies of:

• PAN and Aadhaar
• Photographs
• Proof of business address
• Bank documents
• Registration certificates (if any)
• Authorization letter/board resolution

Check the maximum file size and format allowed by the portal and compress/convert files beforehand if needed.

Step 5: Verification and Submission

Once all details are filled and documents uploaded:

1. Review each section carefully – name, PAN, address, and email/mobile must be correct
2. Proceed to Verification
3. Submit the application using:
4. DSC (Digital Signature Certificate) – mandatory for companies and LLPs
5. EVC (Electronic Verification Code) via OTP for proprietors and partnership firms

After submission, you’ll receive an Application Reference Number (ARN). Save this – you’ll use it to track status.

After Applying: Tracking Status and Responding to Queries

You can track your application status on the GST portal using ARN. Common statuses include:

• Pending for Processing
• Pending for Clarification
• Approved
• Rejected

If the officer needs more information, you’ll receive a notice asking for clarification or additional documents. You must:

• Log in to the portal
• Go to Services → User Services → View Notices and Orders
• Read the notice and respond within the specified time (usually 7 days)
• Upload requested documents or clarifications

If you respond properly and documents are in order, your application is approved and you receive:

• GSTIN (15-digit GST number)
• Login credentials for GST portal
• Registration certificate in Form GST REG-06

What to Do After You Get Your GSTIN

Many businesses think registration is the end of the story. In reality, it’s the beginning of your compliance journey. After you get your GSTIN, you must:

• Start Issuing GST Invoices:
• Include GSTIN, invoice number, date, HSN/SAC codes, taxable value, tax rate, tax amount, and place of supply
• Follow invoicing rules carefully

• Display GSTIN at Place of Business:
• As required by law, display GST certificate and GSTIN at your premises

• File Regular Returns:
• GSTR-1 (sales details)
• GSTR-3B (summary return with tax payment)
• Annual return where applicable

• Maintain Proper Records:
• Sales and purchase registers
• Input tax credit details
• Expense invoices and export documentation (if applicable)

Non-compliance after registration can lead to:

• Late fees for delayed returns
• Interest on late tax payments
• Cancellation of registration in extreme cases

Common Mistakes to Avoid During GST Registration

From experience, here are the most frequent mistakes that cause delays or rejection:

• Wrong Legal Name or PAN: Must match exactly with PAN database records
• Incorrect Address Proof: Address in document doesn’t match what you entered
• Blurry or Incomplete Documents: Poor scans, missing pages, or unreadable text
• Wrong HSN/SAC Codes: Completely unrelated codes can raise queries
• Incorrect Email or Mobile: OTPs and communication fail, delaying the process
• Not Responding to Queries: Ignoring clarification notices leads to rejection

Always double-check the application before submitting and keep all originals handy in case of physical verification.

FAQs on GST Registration

Q1: How long does GST registration take?

A: If documents are in order and there are no queries, registration is often approved within 3–7 working days. If clarification is sought, it may take longer depending on how quickly you respond.

Q2: Can I start issuing invoices before getting GSTIN?

A: Strictly, you should not issue GST invoices before receiving GSTIN. You can issue proforma invoices or receipts, and once you get GSTIN, you can issue proper tax invoices.

Q3: Is GST registration state-specific?

A: Yes. You need separate GST registrations in each state from which you make taxable supplies. GSTIN is PAN + state code + entity code.

Q4: Can I cancel my GST registration later?

A: Yes, you can apply for cancellation if you stop business, your turnover drops below threshold, or you no longer require registration. However, you must clear all dues and file final returns.

Q5: What happens if I am liable but don’t register?

A: Supplying taxable goods or services without mandatory registration can lead to tax demands, interest, and penalties. It also blocks your customers from claiming ITC, which can hurt your business relationships.

Using Our Tools to Plan GST and Compliance

Before and after registration, you can use:

• GST Calculator: To calculate GST on your sales and purchase invoices
• GST Input Credit Calculator: To estimate your input tax credit and net tax payable

These tools help you understand how GST registration will affect your pricing, margins, and cash flows.

Final Thoughts

GST registration is a crucial step in making your business tax-compliant and ready to work with larger clients and platforms. While the process can feel intimidating initially, it is manageable once you understand the requirements and keep your documents organized.

The key is to:

• Correctly determine if and when you need registration
• Choose between regular and composition schemes wisely
• Prepare all documents in advance
• Fill the online form carefully and respond to any queries promptly
• Take compliance seriously after registration

If you’re unsure whether you should register or which scheme to choose, it’s worth speaking to a GST practitioner or CA. A short consultation at the beginning can save you from long-term compliance headaches.

Disclaimer: Turnover limits, eligibility rules, and procedures under GST are subject to change through notifications and amendments. This guide is based on current provisions and is for informational purposes only. Always verify the latest rules on the official GST portal and consult a qualified professional for specific advice.