The GST registration process involves submitting business details, required documents, and verifying identity on the GST portal. Upon approval, the applicant receives a GSTIN and certificate.
GST registration is mandatory for individuals and businesses supplying goods or services in India. If a business’s annual turnover exceeds ₹40 lakh (or ₹20 lakh in special category states), GST registration is required. The Ministry of Finance (MoF) has simplified the process to make tax compliance easier.
Registering for GST ensures compliance with tax laws and allows businesses to claim input tax credit. Follow this guide to complete your GST registration process online quickly and easily.
Step by Step GST Registration Process Online
To complete GST registration, follow these steps:
Step 1: Go to the GST Portal
Access GST Portal → Services → Registration → New Registration
Step 2: Generate a TRN by completing OTP validation
The new GST registration page will be displayed. Select the New Registration option. If the GST registration application remains incomplete, the applicant can continue filling out the application using the TRN number.
- Select the Taxpayer Type from the options provided. Choose the State as per the requirement.
- Enter the Legal Name of the Business/Entity as mentioned in the PAN database. Since the portal verifies the PAN automatically, the applicant must provide details exactly as mentioned on the card.
- In the Permanent Account Number (PAN) field, enter the PAN of the business or the proprietor. GST registration is linked to PAN, so for a company or LLP, enter the PAN of the company or LLP.
- Provide the Email Address of the Primary Authorized Signatory (this will be verified in the next step).
- Click the PROCEED button.
Step 3: OTP Verification & TRN Generation
After submitting the required information, the OTP Verification page will be displayed. The OTP is valid for 10 minutes only.
- Enter the Mobile OTP received on your registered mobile number.
- Enter the Email OTP received on your registered email address.
Step 4: TRN Generated
After successfully completing OTP verification, a Temporary Reference Number (TRN) will be generated. The TRN can now be used to complete and submit the GST registration application.
Step 5: Log in with TRN
Once the TRN (Temporary Reference Number) is received, the applicant can begin the GST registration process.
- On the GST Portal, enter the TRN in the designated field.
- Enter the captcha text as shown on the screen.
- Complete OTP verification using the OTP sent to the registered mobile number and email.
Click on ‘Register Now‘ under the ‘Taxpayers‘ section.
Step 6: Submit Business Information
To proceed with GST registration, the applicant must provide business details in the first tab.
- In the Trade Name field, enter the trade name of the business.
- Select the Constitution of the Business from the drop-down list.
- Choose the District and Sector/Circle/Ward/Charge/Unit from the drop-down list.
- Select the appropriate Commissionerate Code, Division Code, and Range Code from the drop-down list.
- Opt for the Composition Scheme, if applicable.
- Enter the Date of Commencement of Business.
- Select the Date on which liability to register arises. This is the date the business exceeded the aggregate turnover threshold for GST registration.
Step 7: Submit Promoter Information
In this step, the applicant must provide details of promoters and directors. For proprietorship, only the proprietor’s information needs to be submitted. A maximum of 10 promoters or partners can be included in a GST registration application.
The following details must be provided for each promoter:
- Personal Details – Name, date of birth, address, mobile number, email address, and gender.
- Designation – Role of the promoter in the business.
- DIN (Director Identification Number) – Required only for:
- Private Limited Company
- Public Limited Company
- Public Sector Undertaking
- Unlimited Company
- Foreign Company registered in India
- Citizenship Details – Nationality of the promoter.
- PAN & Aadhaar – Both must be provided for verification.
- Residential Address – Complete address details.
If the applicant provides Aadhaar, they can use Aadhaar e-sign for filing GST returns instead of a digital signature.
Step 8: Submit Authorised Signatory Information
An authorised signatory is a person nominated by the promoters to handle GST-related matters. This person is responsible for filing GST returns, ensuring regulatory compliance, and managing GST-related tasks on behalf of the company.
The authorised signatory will have full access to the GST Portal and can perform various transactions on behalf of the promoters.
Step 9: Principal Place of Business
In this step, the applicant must provide details of the Principal Place of Business. This is the primary location within the state where the business operates and maintains its books of accounts and records.
For companies and LLPs, the registered office is considered the principal place of business.
The following details must be provided:
- Address of the principal place of business.
- Official contact details – Email address, telephone number (with STD code), mobile number, and fax number (if applicable).
- Nature of possession of the premises – Whether the property is owned, rented, leased, or used with consent.
If the business is located in an SEZ (Special Economic Zone) or the applicant is an SEZ developer, relevant Government of India-issued certificates must be uploaded. Choose ‘Others’ in the Nature of possession of premises drop-down and upload the required documents.
Required Documents for Proof of Ownership or Occupancy:
- Owned Premises – Latest Property Tax Receipt, Municipal Khata Copy, or Electricity Bill.
- Rented/Leased Premises – A valid Rent/Lease Agreement, along with ownership proof of the Lessor (such as Property Tax Receipt, Municipal Khata Copy, or Electricity Bill).
- Other Cases (Including Shared Properties) – A Consent Letter with proof of ownership from the Consenter (such as Municipal Khata Copy or Electricity Bill).
Step 10: Submit Authorised Signatory Information
Enter the details of the Authorised Signatory, similar to the details provided for Promoters/Partners in Step 7. The required information includes:
- Full Name
- Date of Birth
- Address
- Mobile Number
- Email Address
- Gender
- Designation
- PAN & Aadhaar (for verification)
- Residential Address
The Authorised Signatory will have full access to the GST Portal and be responsible for handling GST compliance on behalf of the business.
Step 11: Enter Principal Place of Business Details
The Principal Place of Business is the primary location within the state where the taxpayer conducts business. This is usually the place where books of accounts and business records are maintained and where the top management operates.
Required Information:
- Business Address – Provide the full address, including district.
- Sector/Circle/Ward/Charge/Unit – Select the appropriate options.
- Commissionerate Code, Division Code, and Range Code – Choose the correct codes.
- Official Contact Details – Enter the taxpayer’s contact number.
- Nature of Possession of Premises – Specify if the property is rented, owned, shared, etc.
Upload Supporting Documents:
- Consent Letter or NOC – Required if the business operates on rented premises.
- Proof of SEZ Unit/SEZ Developer Approval – If applicable, upload relevant approval documents.
Additional Steps:
- Checkmark the Nature of Business Activities conducted at the premises.
- Add any Additional Places of Business, if applicable.
- Click “SAVE & CONTINUE” to proceed.
Step 12: Submit Details of Goods and Services with HSN or SAC Codes
In this step, the applicant must provide details of the goods and services the business deals with.
- Enter the HSN (Harmonized System of Nomenclature) Code for up to 5 goods that are most relevant to the business.
- Enter the SAC (Services Accounting Code) for up to 5 services provided by the business.
Step 13: Submit Bank Account Details
In this step, the applicant must provide bank account details for GST registration.
- Enter the total number of bank accounts held by the business.
- If there are 5 accounts, enter 5.
- Provide details for each bank account, including:
- Account Number
- IFSC Code
- Type of Account (Savings/Current)
- Upload a copy of the bank statement or passbook as proof.
Step 14: Verification of Application
After filling in all the required details, proceed to the Verification page.
- Tick the Declaration Box to confirm the accuracy of the information provided.
- Submit the Application using one of the following methods:
- For Companies & LLPs – Submission must be done using a Digital Signature Certificate (DSC).
- Using e-Sign – An OTP will be sent to the mobile number linked with Aadhaar.
- Using EVC (Electronic Verification Code) – An OTP will be sent to the registered mobile number.
Step 15: ARN Generated
Once the application is successfully signed and submitted:
- A success message will be displayed.
- An acknowledgment receipt will be sent to the registered email and mobile number.
- The Application Reference Number (ARN) will be generated and sent via email and SMS.
- The GST ARN Number can be used to track the status of the application.
By following these 15 steps, businesses can successfully complete their GST registration process.
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GST Registration Fees
GST Registration is a tedious process that involves the submission of many business details and scanned documents. Although there are no fees prescribed for obtaining GST registration on the GST portal on your own, you can save a huge amount of time and effort by purchasing the GST registration plan with Vakilsearch. You can opt for Vakilsearch GST Registration services, where a GST Expert will assist you end-to-end with GST Registration.
Read more: GST Registration Fees
GST Registration Timeline
Normally, when the application is filed under part A with all necessary documents it takes about 7 working days to issue a goods and services tax Identification Number. This timeframe may differ with the actual information, provided by the submitter and the verification done by the GST authorities.
Conclusion
GST registration is essential for businesses to operate legally under India’s tax system. It enables compliance, facilitates Input Tax Credit (ITC) claims, and avoids penalties for non-registration. Understanding the registration process, eligibility criteria, and different types of GST registration ensures businesses can meet their tax obligations efficiently.
Keeping accurate records and staying updated with GST regulations simplifies tax filing and compliance. If you need expert guidance for GST registration or compliance, professional assistance can streamline the process, allowing you to focus on growing your business. Contact Vakilsearch for expert guidance.
FAQs on GST Registration Procedure
What is the process of GST registration?
Access the GST portal, fill in details, and generate a TRN. Enter business, promoter, and signatory details. Upload documents, verify, and submit. Receive an ARN to track status. Upon approval, get your GSTIN for compliance.
Can I modify my GST application after submitting it?
Yes, you can make changes to your GST registration application after submission, but only within a certain timeframe. Once the application is processed and you receive the ARN, changes can only be made through the GST portal.
What happens if the ARN is lost or not received?
If the ARN is lost, you can retrieve it by logging into the GST portal using your credentials. If you haven’t received the ARN after submitting your application, you should check the status on the GST portal or contact the GST helpdesk for assistance.
Can I obtain multiple GST registrations for different states online?
Yes, businesses must register separately for each state in which they operate. This can be done online via the GST portal.
Do I need to provide separate bank details for GST registration?
Yes, you need to provide separate bank details for each GST registration, particularly if you are registering in different states or under different business entities.
What happens if I miss the GST registration deadline?
If you miss the GST registration deadline, you may be subject to penalties and fines. It’s advisable to proceed as soon as possible to avoid these consequences..
What are the penalties for not registering under GST?
The penalties for not registering under GST can include a fine of up to ₹10,000 or 10% of the tax due, whichever is higher. Additionally, the tax authorities can initiate recovery actions for the unpaid taxes.
