GST8 min readUpdated 2026-04-01
GST Registration Checklist 2025: Documents, Process & Timeline
Everything you need to apply for GST registration — documents, eligibility, common mistakes, and what happens after you get your GSTIN.
When is GST registration mandatory?
GST registration is mandatory when:
- Annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services) — ₹20L/₹10L for special category states
- You sell through e-commerce platforms (Amazon, Flipkart, Meesho) — from rupee one, no threshold
- Inter-state supply of goods — from rupee one, regardless of turnover
- You are a casual taxable person or non-resident taxable person
- You receive services from outside India (reverse charge mechanism)
- You supply OIDAR services (digital services) to non-business consumers in India
- You are required to deduct TDS under GST
Documents required for GST registration
Keep these documents ready before starting the GST registration application on gst.gov.in:
- PAN card of the business / proprietor / partners / directors
- Aadhaar card of promoters (for biometric verification)
- Photograph of proprietor / partners / directors (JPEG, max 100 KB)
- Address proof of business premises: latest electricity bill / property tax receipt / rent agreement + NOC from owner
- Bank account details: cancelled cheque or bank statement (showing account number and IFSC)
- Digital signature (DSC) for companies and LLPs — DSC of authorised signatory
- Board resolution / authorisation letter for authorised signatory
- Certificate of incorporation / LLP deed / partnership deed (for companies/LLPs/firms)
Step-by-step GST registration process
The complete process on the GST portal (gst.gov.in):
- Step 1: Go to gst.gov.in → Services → Registration → New Registration
- Step 2: Fill Part A — enter PAN, mobile number and email. Receive Temporary Reference Number (TRN)
- Step 3: Fill Part B — 10 sections including business details, authorised signatory, principal place of business, bank details
- Step 4: Upload all required documents in prescribed formats
- Step 5: Sign with DSC (companies/LLPs) or EVC (OTP-based for proprietors/partnerships)
- Step 6: Submit — receive Application Reference Number (ARN)
- Step 7: GST officer processes the application — may raise queries within 7 working days
- Step 8: GSTIN allocated (usually within 7-15 working days if no queries)
Common mistakes that delay GST registration
These mistakes cause rejections or queries from the GST officer:
- Address proof not matching the actual business address
- Rent agreement without accompanying NOC from property owner
- Blurry or oversized document uploads (each file has a size limit)
- Business name on application not matching PAN
- Aadhaar not linked to mobile number — OTP won't be received
- Bank account opened in personal name (for business entities, a current account is required)
- Missing signatures or incorrect DSC
- Wrong HSNSAC code for principal supply
After getting your GSTIN — what's next?
Once you receive your GSTIN, these are the immediate compliance steps:
- Display GSTIN at your business premises
- Issue GST-compliant tax invoices from day one — include GSTIN, HSN code, GST rate, and CGST/SGST/IGST breakup
- File GSTR-1 (outward supplies) by 11th of next month (monthly) or last day of next quarter (QRMP filers)
- File GSTR-3B (summary return with tax payment) by 20th of next month
- Maintain purchase register for ITC reconciliation
- File GSTR-9 (annual return) by 31 December of the next financial year
- Keep invoices, purchase orders and bank statements for 6 years
Need expert help applying this to your situation?
Our CA team reviews your numbers and gives you a clear answer — usually within hours.
Frequently asked questions
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