GST registration is mandatory for businesses crossing specified turnover thresholds and for certain categories of businesses regardless of turnover. This guide walks you through the complete online registration process on the GST portal (gst.gov.in) in 2026.
Who Must Register for GST?
| Business Type | Registration Threshold |
|---|---|
| Supplier of goods (most states) | ₹40 lakh annual turnover |
| Supplier of services (most states) | ₹20 lakh annual turnover |
| Special category states (NE states, Himachal, Uttarakhand) | ₹10 lakh annual turnover |
| E-commerce operators / sellers on Amazon, Flipkart etc. | Mandatory (no threshold) |
| Inter-state supply of goods or services | Mandatory (no threshold) |
| Casual taxable persons (seasonal businesses) | Mandatory (no threshold) |
| Non-resident taxable persons | Mandatory (no threshold) |
| Input Service Distributors (ISD) | Mandatory (no threshold) |
Documents Required for GST Registration
- PAN card of business / proprietor / partners / directors
- Aadhaar card of authorized signatory (for Aadhaar authentication)
- Proof of business registration (Partnership deed, MOA/AOA, Certificate of Incorporation)
- Proof of principal place of business (Rent agreement + NOC, or ownership documents + latest utility bill)
- Bank account details (cancelled cheque or bank statement with IFSC, account number)
- Photograph of proprietor/partners/directors
- Digital Signature Certificate (DSC) — mandatory for companies and LLPs
- Authorization letter (if authorized signatory is not the owner)
Step-by-Step GST Registration Process
- Go to gst.gov.in → Services → Registration → New Registration
- Part A: Enter PAN, email, mobile number — get OTP verification
- Note your Temporary Reference Number (TRN) sent to email/mobile
- Part B: Login with TRN → Fill complete application (10 tabs)
- Business Details: Legal name, trade name, PAN, constitution of business
- Promoter/Partner Details: Personal information, PAN, Aadhaar of directors
- Authorized Signatory: Name, designation, Aadhaar OTP for authentication
- Principal Place of Business: Address, nature of premises, upload proof
- Additional Place of Business (if any branches)
- Goods & Services: Add your HSN codes (goods) or SAC codes (services)
- Bank Account: IFSC code, account number, upload cancelled cheque
- Verification: Submit using Aadhaar OTP (for proprietors) or DSC (companies/LLPs)
Timeline and ARN Tracking
After submission, you get an Application Reference Number (ARN). Track it at gst.gov.in → Services → Track Application Status. The GST officer has 7 working days to grant registration (after Aadhaar authentication). If queries are raised (Form GST REG-03), you have 7 working days to respond. GSTIN is typically issued within 3–7 working days for applications with Aadhaar authentication.
GST Registration Certificate and GSTIN
On approval, you receive Form GST REG-06 — the GST Registration Certificate with your 15-digit GSTIN. The GSTIN format: first 2 digits = state code, next 10 = PAN, 13th = entity number for same PAN in state, 14th = Z, 15th = check digit. Your GSTIN must be displayed prominently on all invoices, letterheads, and at your business place.
Voluntary GST Registration — Benefits
- Claim Input Tax Credit (ITC) on business purchases and reduce effective costs
- Appear credible to large corporates who prefer GST-registered vendors
- Expand business across states without inter-state supply restrictions
- Access government tenders (most require GSTIN)
- Build up GST compliance history for future financial credibility