Finance & TaxAll India

How to Register for GST in India

Apply for a GSTIN through the GST Common Portal — eligibility thresholds, Aadhaar authentication, document checklist, and how the application is processed by your jurisdictional officer.

Last verified: 21 June 2026
Official site: gst.gov.in ↗

Application Mode: Online
Validity: Permanent (until cancelled)
Issuing Authority: GSTN (Goods and Services Tax Network)
Online: Available
Offline: Not available

GST registration in India is mandatory once your aggregate turnover crosses the threshold (₹40 lakh / ₹20 lakh / ₹10 lakh depending on state and supply type), or if you make inter-state supplies or sell via e-commerce platforms — regardless of turnover.

Registration runs entirely on the GST Common Portal (gst.gov.in). The process has two parts: Part A generates a Temporary Reference Number (TRN); Part B is the full application with business details, place of business, bank account, and authorised signatory.

Aadhaar authentication by the authorised signatory is the single biggest accelerator — without it, the officer can demand a physical verification of your premises, adding days or weeks to the approval.

Once approved, your GSTIN is issued and the Certificate (GST REG-06) is downloadable from the portal.

Eligibility

Your aggregate turnover exceeds the prescribed threshold (₹40 lakh / ₹20 lakh / ₹10 lakh depending on state and supply type).
You make inter-state supplies, are an e-commerce operator, or supply via an e-commerce platform — registration is mandatory regardless of turnover.
You voluntarily want to register (composition / regular).

Required documents

PAN of business / individual
Required
Primary identity document; GSTIN is PAN-based.
GST registration is PAN-based.
PDFJPG
Aadhaar of the authorised signatory
Optional
Identity authentication of the authorised signatory; avoids physical verification.
Used for Aadhaar authentication — speeds up registration significantly.
OriginalPDF
Proof of business registration
Required
Proves the legal existence and structure of the business.
Partnership deed, Certificate of Incorporation, LLP agreement, or trust deed, depending on entity type.
PDF
Proof of principal place of business
Required
Establishes the registered business address for jurisdictional assignment.
Rent agreement + electricity bill, property tax receipt, or ownership document.
PDFJPG
Bank account details
Required
Linked to the GSTIN for tax payment and refund purposes.
Cancelled cheque, bank statement, or first page of passbook showing IFSC + account number.
PDFJPG
Photograph of authorised signatory
Required
Identity photo of the person authorised to operate the GST account.
Passport-size colour photo.
JPGPNG
DSC or e-Sign
Required
Authenticates and legally signs the GST application.
Digital Signature Certificate (mandatory for companies and LLPs) or Aadhaar e-Sign (allowed for proprietors / partnerships).
Digital

Step-by-step process

1
Open the GST portal
Go to gst.gov.in and choose 'Services → Registration → New Registration'.
gst.gov.in ↗
2
Fill Part A of the application
Enter PAN, mobile, email, state. Receive an OTP on mobile and email.
3
Receive Temporary Reference Number (TRN)
After Part A, you'll get a TRN. Use it to log back in and complete Part B.
4
Fill Part B
Enter business details, principal place of business, additional places, goods / services offered (HSN / SAC codes), bank details, and authorised signatory.
5
Complete Aadhaar authentication
Authorised signatory authenticates with Aadhaar OTP. Without Aadhaar, the officer may insist on physical verification of premises.
6
Upload all supporting documents
Upload PAN, address proofs, photographs, business registration, bank details.
7
Submit and sign with DSC / e-Sign
Companies / LLPs must sign with DSC. Others can use Aadhaar e-Sign.
8
Application Reference Number (ARN)
On submission, you receive an ARN. Track the status under 'Services → Registration → Track Application Status'.
9
Receive GSTIN
If approved, the GSTIN is issued and a Registration Certificate (GST REG-06) is downloadable from the portal.

Official website

Always confirm critical details here

gst.gov.in

Open gst.gov.in ↗

Who issues this?

Issuing Office: Goods and Services Tax Network (GSTN) — jurisdictional Central/State GST Officer
Approving Officer: Jurisdictional GST Officer (Central Tax / State Tax)
For Offline Applications: Nearest Central GST (CGST) or State GST (SGST) office for physical verification

What happens after applying

1
Part A — OTP verification
Submit PAN, mobile, and email. Verify mobile and email OTPs. Receive Temporary Reference Number (TRN).
2
Part B — Full application
Log back in with TRN. Fill business details, place of business, HSN/SAC codes, bank account, and authorised signatory information.
3
Aadhaar authentication
Authorised signatory completes Aadhaar OTP authentication. This is the fastest path to approval without physical inspection.
4
Document upload and signing
Upload all required documents. Sign the application using DSC (mandatory for companies/LLPs) or Aadhaar e-Sign.
5
ARN generated and officer review
Application Reference Number (ARN) issued. The application is auto-assigned to the jurisdictional officer who approves or raises queries (GST REG-03).
6
GSTIN issued
If satisfied, the officer issues the GSTIN and the Registration Certificate (GST REG-06) is available for download.

Common mistakes & rejection reasons

Skipping Aadhaar authentication
Why: Without Aadhaar authentication, the jurisdictional officer is entitled to conduct a physical verification of the business premises before approving registration. This can add days or weeks to the process.
Fix: Ensure the authorised signatory completes Aadhaar OTP authentication during the application. Use the same mobile number as registered in UIDAI.
Incorrect HSN / SAC code entry
Why: An incorrect Harmonised System Nomenclature (HSN) code for goods or Service Accounting Code (SAC) for services leads to disputes about the applicable GST rate, and can attract notices during scrutiny.
Fix: Look up the correct 4 or 8-digit HSN/SAC code for your primary business activity on the GSTN portal or the CBIC HSN finder before filling Part B.
Mismatch between PAN name and business name
Why: The legal name in the GST application must exactly match the PAN records. Even minor spelling differences cause automatic rejection.
Fix: Download your PAN details from the Income Tax portal and copy the name exactly as it appears on PAN for the GST application.
Address proof does not match the principal place of business
Why: If the uploaded electricity bill or rent agreement is for a different address than the one entered in the application, the officer will raise a query or reject the application.
Fix: Ensure the address on all proofs (electricity bill, rent agreement, property tax receipt) exactly matches the principal place of business address in Part B.
Using courier or wrong DSC for companies
Why: Companies and LLPs must sign with a valid, registered DSC. Using Aadhaar e-Sign instead of DSC for a company results in rejection.
Fix: Obtain a Class 3 DSC if registering as a company or LLP. Register the DSC on the GST portal under 'My Profile → Register / Update DSC' before signing.
TRN expiry — not completing Part B within 15 days
Why: The TRN generated after Part A is valid for only 15 days. If you don't complete Part B within this window, the TRN expires and you have to restart.
Fix: Start Part B immediately after receiving the TRN. If you need more time, gather all documents before beginning Part A so you can finish in one session.

Special situations

Proprietor's name differs from trade name▾

The legal name on GSTIN will be the proprietor's name as per PAN. The trade name is shown separately on the registration certificate. Both names appear on GST invoices. This is normal and expected.

Business operates from a rented co-working space or virtual office▾

A co-working space agreement or virtual office contract is valid as an address proof, but the officer may raise a query. Provide the agreement, an electricity bill of the co-working space, and a No Objection Certificate (NOC) from the space owner.

Registration for e-commerce sellers (selling on Amazon, Flipkart, etc.)▾

Sellers on e-commerce platforms must register for GST regardless of turnover, as the platform deducts TCS at 1%. Registration is mandatory before listing products.

Multi-state business operations▾

GST registration is state-specific. You need a separate GSTIN for each state where you have a place of business or make taxable supplies. One PAN can have multiple GSTINs across states.

Cancelled GST registration — re-registration required▾

If a previous GSTIN was cancelled (either by you or the officer), you must apply for fresh registration. The old GSTIN cannot be reactivated under most circumstances. New application follows the same Part A / Part B flow.

Frequently asked questions

What is the GST registration threshold?▾

For services it's typically ₹20 lakh aggregate turnover (₹10 lakh in special category states). For goods it's typically ₹40 lakh (₹20 lakh in special category states). Inter-state suppliers and e-commerce participants must register regardless of threshold.

Is Aadhaar authentication mandatory?▾

Strongly recommended. Without it, the officer can ask for physical verification of the premises, which adds days or weeks.

How long does registration take?▾

Typically a few working days if Aadhaar authentication is complete and documents are clean. Longer if the officer raises queries.

Can I register voluntarily below the threshold?▾

Yes. Voluntary registration is allowed and gives you GSTIN even if your turnover is below the threshold.

What is a TRN (Temporary Reference Number)?▾

TRN is a 15-digit number generated after completing Part A of the GST registration application. You use it to log back in and complete Part B. TRN is valid for 15 days.

What is an ARN (Application Reference Number)?▾

ARN is the 15-digit reference number issued after you successfully submit the complete GST application (Parts A and B). You use it to track the status of your registration.

What is GSTIN and how is it structured?▾

GSTIN is a 15-digit unique identification number. The first 2 digits represent the state code, the next 10 digits are your PAN, and the remaining 3 digits are entity-specific identifiers.

What is GST REG-06?▾

GST REG-06 is the official Registration Certificate issued after approval. It contains your GSTIN, legal name, trade name, principal place of business, and the effective date of registration. Download it from the GST portal under 'Services → User Services → View/Download Certificates'.

Do I need a DSC for GST registration?▾

DSC (Digital Signature Certificate) is mandatory for companies and LLPs. Proprietors, partnerships, and other entities can use Aadhaar-based e-Sign instead.

What is composition scheme and should I opt for it?▾

The Composition Scheme allows eligible small businesses (typically below ₹1.5 crore turnover) to pay GST at a fixed lower rate and file simplified returns. However, composition taxpayers cannot charge GST on invoices or claim input tax credit. Opt for it only if your customers are primarily end consumers.

Can I transfer my GSTIN if I move to a new state?▾

No. GSTIN is state-specific. If you relocate your principal place of business to another state, you must cancel the existing registration and register fresh in the new state.

What is the difference between regular and casual taxable person registration?▾

Regular registration is for businesses with a fixed place of business. A Casual Taxable Person (CTP) registration is for businesses that occasionally supply goods/services in a state where they have no fixed place — for example, stall holders at exhibitions. CTP registration has a specific validity period.

What happens if I miss filing GST returns after registration?▾

Late GST return filing attracts a late fee under Section 47 of the CGST Act. Continuous non-compliance can lead to the officer issuing a Show Cause Notice for cancellation of GSTIN.

How do I add an additional place of business to my GST registration?▾

Log in to the GST portal and apply for an 'Amendment of Registration (Core Fields)' under 'Services → Registration'. You can add additional places of business with their address proofs.

Can a freelancer or independent professional register for GST?▾

Yes. Freelancers and independent professionals rendering services must register if their aggregate turnover exceeds ₹20 lakh (₹10 lakh in special category states). Once registered, they must charge GST on invoices and file periodic returns.

What is input tax credit (ITC) and how does it benefit me?▾

Input Tax Credit allows you to offset GST paid on your business purchases (inputs) against the GST you collect on sales (output). This avoids the cascading effect of double taxation. ITC is available only to regular GST registrants, not composition scheme taxpayers.

Official sources

GST Common Portal ↗
gst.gov.in
Primary portal for GST registration, filing returns, payments, and registration tracking.
GSTN Help Desk ↗
selfservice.gstsystem.in
Official self-service portal for GST registration queries and technical support.
CBIC GST Guidance ↗
cbic.gov.in
Central Board of Indirect Taxes and Customs — GST law, notifications, and circulars.

Disclaimer: This guide is for informational purposes only. Government portals, document requirements, and fees can change without notice. Always verify the latest requirements on the official website before you apply. Last verified on 21 June 2026.

✏️

Have a suggestion or correction?

Spotted something outdated or incorrect? Let us know and we will update the guide.

📋

Didn't find what you need?

Request a guide and we will add it to the site.