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

Keep these documents ready before starting the GST registration application on gstin.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)

The complete process on the GST portal (gstin.gov.in):

Step 1: Go to gstin.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)

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

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?

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