How to Apply for GST Registration

Goods and Services Tax (GST) registration is a mandatory legal requirement for businesses operating in India that meet specific turnover thresholds or engage in inter-state supply of goods and services. Introduced in July 2017, GST unified a complex web of indirect taxes into a single, streamlined tax structure, enhancing transparency, reducing compliance burdens, and promoting a seamless national market. For businesses—whether startups, e-commerce sellers, freelancers, or established enterprises—applying for GST registration is not just a procedural formality; it is a critical step toward legal compliance, credibility, and growth.

Without a valid GST Identification Number (GSTIN), businesses cannot issue tax invoices, claim input tax credit, or participate in formal supply chains. Many platforms, including e-commerce marketplaces like Amazon and Flipkart, require GST registration before allowing sellers to list products. Additionally, government tenders, B2B contracts, and banking services often demand GST compliance as a prerequisite.

This comprehensive guide walks you through every aspect of applying for GST registration—from understanding eligibility criteria to submitting the final application. Whether you’re a first-time entrepreneur or expanding your business operations, this tutorial provides clear, actionable steps, industry best practices, essential tools, real-world examples, and answers to frequently asked questions—all designed to ensure a smooth, error-free registration process.

Step-by-Step Guide

Step 1: Determine Your Eligibility for GST Registration

Before initiating the application, confirm whether your business is legally required to register under GST. The threshold limits vary depending on the type of business and the state in which it operates.

For most states, businesses with an aggregate turnover exceeding ₹40 lakh in a financial year must register. However, for special category states—such as the northeastern states, Himachal Pradesh, and Jammu & Kashmir—the threshold is lower at ₹20 lakh. For service providers, the threshold is ₹20 lakh across all states, except in special category states where it remains ₹10 lakh.

Additionally, certain categories of businesses are required to register regardless of turnover. These include:

• Inter-state suppliers of goods or services
• E-commerce operators and aggregators
• Persons liable to pay tax under reverse charge mechanism
• Non-resident taxable persons
• Agents of suppliers
• Input service distributors
• Persons supplying online information and database access or retrieval services from outside India to persons in India

If your business falls into any of these categories, GST registration is mandatory even if your turnover is below the threshold. Failure to register when required can lead to penalties, interest charges, and suspension of business operations.

Step 2: Gather Required Documents

A complete and accurate document set is essential for a successful GST registration application. Missing or incorrect documents are among the most common reasons for application rejection or delays. Below is a checklist of mandatory documents:

• PAN Card of the business or applicant
• Proof of business registration (e.g., Certificate of Incorporation for companies, Partnership Deed for firms, Udyam Registration for MSMEs)
• Proof of principal place of business (e.g., electricity bill, rent agreement, property tax receipt, or ownership document)
• Bank account statement or canceled cheque leaf bearing the business name and account number
• Identity and address proof of promoters/directors/partners (Aadhaar, passport, driver’s license)
• Photograph of the authorized signatory
• Authorization letter (Form GST REG-12) if applying through a representative
• Details of goods and services to be supplied
• Business constitution documents (e.g., MOA, AOA for companies; partnership deed for firms)

For e-commerce operators, additional documents may include platform agreements and details of sellers on the platform. For non-resident taxable persons, a copy of the passport and proof of foreign address is required.

Ensure all documents are clear, legible, and in PDF or JPEG format. Scanned copies should not exceed 5 MB in size per file. Use high-resolution scans to avoid rejection due to poor image quality.

Step 3: Access the GST Portal

The official GST portal—https://www.gst.gov.in—is the only authorized platform for GST registration applications. Avoid third-party websites or intermediaries claiming to offer “fast-track” registration; they may charge unnecessary fees or compromise your data.

To begin:

1. Open your web browser and navigate to the GST portal.
2. Click on the “Services” tab at the top of the homepage.
3. Select “Registration” from the dropdown menu.
4. Choose “New Registration” under the “Taxpayer” section.

You will be redirected to a form asking for basic details. Ensure you are using a supported browser (Google Chrome, Mozilla Firefox, or Microsoft Edge) and have a stable internet connection. Disable pop-up blockers, as the portal uses pop-ups for verification and document uploads.

Step 4: Fill Part A of the Registration Form (GST REG-01)

Part A of Form GST REG-01 captures preliminary information to generate a Temporary Reference Number (TRN). This step does not require document uploads yet.

You will need to provide:

• State and district of principal place of business
• PAN of the business
• Business name
• Email address and mobile number
• Type of applicant (e.g., proprietor, partnership, company, LLP)
• Whether you are liable to register under GST (yes/no)
• Whether you are an e-commerce operator

After submitting this information, an OTP will be sent to your registered mobile number and email address. Enter both OTPs to verify your identity. Upon successful verification, a TRN will be generated and displayed on-screen. Save this TRN—it is your application’s unique identifier and will be required to track progress and complete Part B.

Keep in mind: The TRN is valid for 15 days. If you do not complete Part B within this period, the application will be automatically deleted, and you will need to restart the process.

Step 5: Complete Part B of the Registration Form (GST REG-01)

Part B requires detailed information and document uploads. You must log back into the GST portal using your TRN and captcha code to access this section.

Here, you will fill in:

• Legal name of the business
• Trade name (if different from legal name)
• Address of principal place of business and additional places of business (if any)
• Details of promoters/directors/partners including their PAN, Aadhaar, and contact details
• Bank account details (up to 10 accounts can be linked)
• Details of goods and services to be supplied, including HSN/SAC codes
• Reason for registration (e.g., turnover exceeds threshold, inter-state supply, e-commerce, etc.)
• Declaration and signature of authorized signatory

Upload all required documents in the designated fields. Each document must be correctly labeled (e.g., “Proof of Business Address,” “Bank Statement,” “Aadhaar of Director”). The system allows only PDF, JPG, JPEG, and PNG formats. File sizes must not exceed 5 MB each.

Double-check all entries. Inaccurate information—such as mismatched PAN, incorrect address, or wrong HSN codes—can lead to delays or rejection. Use official records to ensure consistency across documents.

Step 6: Submit the Application and Receive Acknowledgment

After completing all fields and uploading documents, review your application thoroughly. Once confident in its accuracy, click “Submit.”

You will receive an Application Reference Number (ARN) via email and SMS. This ARN serves as official proof that your application has been submitted and is under review. Keep this number secure—it will be required for all future correspondence regarding your application.

The system will also generate a confirmation page. Print or save a PDF copy for your records. Do not assume your application is complete until you have received the ARN.

Step 7: Track Application Status

You can monitor the status of your application at any time by visiting the GST portal, selecting “Services” > “Registration” > “Track Application Status,” and entering your ARN or TRN.

Typically, the processing time is 7 working days, though it may extend to 15–20 days during peak periods or if additional clarification is required.

If the application is approved, you will receive your GSTIN via email and SMS. The GSTIN is a 15-digit alphanumeric code structured as follows:

• First 2 digits: State code
• Next 10 digits: PAN of the business
• 13th digit: Entity number
• 14th digit: Always ‘Z’
• 15th digit: Checksum digit

Once you receive your GSTIN, download and save the Certificate of Registration (Form GST REG-06) from the portal. This document is legally valid and may be required for banking, vendor agreements, or audits.

Step 8: Post-Registration Compliance

Receiving your GSTIN is only the beginning. Registration triggers ongoing compliance obligations:

• File monthly or quarterly GST returns (GSTR-1, GSTR-3B, GSTR-9 depending on your scheme)
• Issue tax invoices with GSTIN, HSN code, and tax details
• Maintain proper books of accounts
• Update business details on the portal if there are changes in address, partners, or nature of business
• Pay taxes on time to avoid late fees and interest

Failure to comply with post-registration obligations can result in penalties, suspension of GSTIN, or even cancellation of registration. Set up calendar reminders or use accounting software to manage deadlines.

Best Practices

1. Verify PAN and Business Details Before Applying

Ensure that the PAN associated with your business is active and matches the name on your business registration documents. A mismatch between PAN, business name, or address can cause immediate rejection. Cross-check your PAN details on the Income Tax e-Filing portal before initiating GST registration.

2. Use a Dedicated Business Email and Mobile Number

Do not use personal email addresses or mobile numbers for GST registration. Use a professional business email (e.g., info@yourbusiness.com) and a dedicated business mobile number. This ensures you receive all official communications and avoids delays due to missed notifications.

3. Maintain Consistent Business Address Information

The address provided in your GST application must exactly match the address on your business registration certificate, bank statement, and utility bills. Even minor discrepancies—such as “Flat No. 3B” vs. “Flat 3-B”—can trigger scrutiny. Use standardized formatting and avoid abbreviations unless officially recognized.

4. Choose the Correct HSN/SAC Codes

HSN (Harmonized System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes apply to services. Using incorrect or vague codes can lead to misclassification, incorrect tax rates, and audit risks. Use the official HSN/SAC code list from the GST portal or consult a tax professional to select accurate codes for your products or services.

5. Avoid Multiple Applications

If your application is rejected or pending, do not submit a new one. Reapplying with the same details can cause duplication errors and delay resolution. Instead, use the “View Application Status” feature to check for deficiency notices. Respond to queries promptly and accurately.

6. Keep Digital and Physical Records

Store digital copies of all submitted documents, ARN, GSTIN certificate, and correspondence with the GST department. Also, print and file physical copies in a secure location. These records are essential for audits, disputes, and future amendments.

7. Update Details Promptly

If your business address, name, partners, or bank account changes after registration, update your details on the GST portal within 15 days. Failure to update can lead to non-compliance notices. Use the “Amendment of Registration” feature under “Services” > “Registration” > “Amendment of Registration Non-Core/Core Fields.”

8. Consider Voluntary Registration Even Below Threshold

If you plan to supply goods or services to registered businesses, voluntarily registering for GST—even if your turnover is below the threshold—can enhance your credibility and open doors to larger clients. Registered businesses prefer vendors with GSTIN because it allows them to claim input tax credit.

Tools and Resources

Official GST Portal

The https://www.gst.gov.in portal is the primary resource for all GST-related activities. It offers:

• Online registration forms
• HSN/SAC code search tool
• Return filing and payment gateway
• Downloadable forms and manuals
• FAQs and video tutorials

Bookmark the portal and use it exclusively for all compliance tasks.

HSN/SAC Code Finder

The GST portal includes a searchable HSN/SAC code database. Use this tool to identify the correct classification for your products or services. Search by keyword (e.g., “laptops,” “consulting services”) to find the corresponding code and applicable tax rate.

Accounting and GST Software

Several software platforms automate GST compliance and simplify registration processes:

• TallyPrime – Popular among small and medium businesses for GST-compliant invoicing and return preparation.
• Zoho Books – Cloud-based accounting with built-in GST registration support and automated return filing.
• ClearTax – Offers end-to-end GST registration assistance, return filing, and compliance alerts.
• Khatabook – Ideal for small traders and retailers; includes GST invoice generation and registration guidance.

These tools integrate with the GST portal and reduce manual errors. Many offer free tiers for startups and small businesses.

GSTN Helpdesk and Knowledge Base

The GST Network (GSTN) provides a comprehensive knowledge base with downloadable user manuals, video guides, and step-by-step checklists. Visit the “Help” section on the GST portal for resources such as:

• “Guide to GST Registration for New Businesses”
• “Document Checklist for GST Registration”
• “Common Mistakes to Avoid During Registration”

These materials are updated regularly and are written in plain language for non-experts.

State-wise GST Help Centers

Many state governments operate dedicated GST facilitation centers in district headquarters and commercial hubs. These centers offer free assistance with form filling, document verification, and portal navigation. Locate your nearest center via the GST portal’s “Contact Us” section.

Professional Tax Consultants

For complex business structures (e.g., multi-state operations, foreign ownership, or hybrid service models), engaging a qualified Chartered Accountant or GST practitioner can save time and prevent costly errors. Look for professionals registered with the GSTN as “Enrolled Tax Practitioners.”

Real Examples

Example 1: E-commerce Seller in Bangalore

Sneha runs a small online store selling handcrafted jewelry on Amazon and Etsy. Her monthly turnover is ₹45,000, below the ₹20 lakh threshold. However, since she sells to customers across India, she is required to register under GST due to inter-state supply.

Sneha gathers her PAN, Aadhaar, shop rental agreement, and bank statement. She applies via the GST portal, selects “E-commerce operator” as the reason for registration, and uses HSN code 7117 for jewelry. Her application is approved within 10 days. She now issues GST-compliant invoices and can claim input tax credit on packaging materials and shipping services.

Example 2: Freelance Graphic Designer in Pune

Raj is a freelance designer working with clients in Mumbai, Delhi, and the USA. His annual income is ₹18 lakh. Since he provides services to clients outside India, he is not required to register for GST on those transactions. However, he earns ₹3.2 lakh from clients within India.

Raj voluntarily registers for GST to enhance his professional credibility. He selects “Service Provider” as his business type and uses SAC code 9983 for graphic design. He files quarterly returns and uses Zoho Books to auto-generate invoices. His clients now prefer him over unregistered freelancers because they can claim input tax credit on his services.

Example 3: Manufacturing Unit in Gujarat

A small manufacturing unit producing plastic containers has an annual turnover of ₹52 lakh. The owner, Mr. Patel, applies for GST registration after learning that his supplier requires a GSTIN for bulk orders.

He submits his MSME registration, factory ownership proof, and bank details. He correctly classifies his products under HSN code 3923 (plastic containers) with a 18% tax rate. His application is processed quickly, and he receives his GSTIN. He begins filing monthly returns and now participates in government tenders that require GST compliance.

Example 4: Start-up in a Special Category State

A tech start-up in Manipur provides SaaS services to clients across India. Its turnover is ₹12 lakh. Although below the ₹20 lakh threshold, it must register because it provides online services to customers in other states.

The founders use their Aadhaar and company incorporation certificate to apply. They select SAC code 998313 for software-as-a-service. Their application is approved in 8 days. They now use ClearTax to automate invoicing and compliance, enabling them to scale without legal risks.

FAQs

Can I apply for GST registration without a business bank account?

No. A bank account in the business’s name is mandatory. The GST department requires a canceled cheque or bank statement to verify the business’s financial identity. If you don’t have one, open a current account before applying.

Is GST registration free?

Yes. There is no fee for applying for GST registration through the official portal. Beware of third-party websites charging for “registration services”—they are unnecessary and potentially fraudulent.

Can I apply for GST registration as an individual?

Yes. Sole proprietors can register using their personal PAN. The business name can be different from the individual’s name, but the PAN must match.

How long does GST registration take?

Typically, 7 working days. However, if additional documents are requested or if there are discrepancies, it may take up to 20 days. Responding quickly to deficiency notices can expedite the process.

Can I operate my business without a GSTIN after applying?

You can continue operations after submitting your application, but you cannot issue tax invoices or claim input tax credit until you receive your GSTIN. Use a provisional receipt until registration is complete.

What happens if my GST registration is rejected?

You will receive a notice explaining the reason for rejection. Common causes include mismatched PAN, incomplete documents, or incorrect HSN codes. Correct the issues and reapply using the same TRN. Do not create a new application.

Do I need to register separately for each state?

Yes. If you have a physical presence or make supplies in multiple states, you must register separately in each state where you have a business presence. However, you can use the same PAN for all registrations.

Can I cancel my GST registration?

Yes. If your turnover falls below the threshold and you no longer make inter-state supplies, you can apply for cancellation using Form GST REG-16. However, cancellation is not automatic and requires approval from the tax authorities.

Is GST registration required for export businesses?

Exporters must register for GST, even if their turnover is below the threshold. Exports are zero-rated under GST, and registration allows exporters to claim refunds on input taxes paid.

Can I use my residential address for GST registration?

Yes, if you operate your business from home. You must provide proof of residence (e.g., electricity bill, property tax receipt) and a declaration that the address is used for business purposes. Some states may require additional consent from local authorities.

Conclusion

Applying for GST registration is a foundational step in formalizing your business operations in India. It is not merely a regulatory obligation—it is a strategic advantage that enhances your credibility, unlocks access to markets, and enables financial efficiency through input tax credit. The process, while detailed, is designed to be accessible to entrepreneurs of all sizes when approached systematically.

By following the step-by-step guide outlined in this tutorial, adhering to best practices, leveraging available tools, and learning from real-world examples, you can navigate the registration process with confidence. Avoid shortcuts, verify every detail, and maintain meticulous records. The initial effort you invest in completing your GST registration accurately will pay dividends in smoother compliance, fewer audits, and greater trust from clients and partners.

Remember, GST is not a one-time task but the beginning of a continuous compliance journey. Stay informed about changes in tax laws, update your details promptly, and use technology to automate repetitive tasks. Whether you’re a solo freelancer or a growing enterprise, GST registration is your gateway to legitimacy, scalability, and long-term success in India’s modern economy.