How to Register for GST Online - Complete Step-by-Step Guide

Who Must Register for GST?

GST registration is mandatory for:

1. Based on Turnover

• Goods Suppliers: Annual turnover exceeds ₹40 lakh (₹20 lakh for special category states)
• Service Providers: Annual turnover exceeds ₹20 lakh (₹10 lakh for special category states)

2. Mandatory Registration (Regardless of Turnover)

• Inter-state suppliers of goods or services
• E-commerce operators (Amazon, Flipkart sellers)
• Agents and suppliers under reverse charge
• Input Service Distributors (ISD)
• Non-resident taxable persons
• Those paying tax under composition scheme
• Persons required to deduct TDS/TCS under GST
• Online Information Database Access or Retrieval (OIDAR) services providers

3. Voluntary Registration

Even if your turnover is below the threshold, you can register voluntarily to:

• Claim input tax credit on purchases
• Supply to businesses that need GST invoices
• Build business credibility
• Expand to inter-state sales

Documents Required for GST Registration

For Proprietorship

• PAN Card of proprietor
• Aadhaar Card of proprietor
• Photograph (recent passport size)
• Bank Account Details (cancelled cheque or bank statement)
• Business Address Proof:
  • If owned: Property tax receipt, electricity bill, municipal khata copy
  • If rented: Rent agreement + NOC from owner + owner's property documents
• Email ID and Mobile Number

For Partnership Firm

• PAN Card of partnership firm
• Partnership Deed
• PAN and Aadhaar of all partners
• Photograph of authorized signatory
• Bank account details of firm
• Business address proof (same as proprietorship)

For Private Limited Company / LLP

• PAN Card of company
• Certificate of Incorporation
• Memorandum of Association (MOA)
• Articles of Association (AOA)
• Board Resolution for authorized signatory
• PAN and Aadhaar of directors/partners
• Photograph of authorized signatory
• Bank account details of company
• Registered office address proof

Step-by-Step GST Registration Process

1Visit GST Portal

Go to www.gst.gov.in

• Click on Services > Registration > New Registration
• Or directly go to: GST Registration Portal

2Generate TRN (Temporary Reference Number)

On the New Registration page, you need to generate a TRN first:

• Select "I am a" dropdown:
  • Taxpayer (for normal businesses)
  • Tax Deductor
  • Tax Collector
  • UN Body
  • Consulate/Embassy of Foreign Country
  • Others
• Select "I am a" (second dropdown):
  • New Registration (for first-time registration)
  • Temporary ID (for migrated taxpayers)
• Enter State and District of your business location
• Enter your business Legal Name (as per PAN)
• Enter PAN of the business entity
• Enter Email Address (you'll receive OTP here)
• Enter Mobile Number (you'll receive OTP here)
• Enter Captcha
• Click PROCEED

System will send OTPs to your email and mobile number.

3Verify OTP

• Enter the 6-digit OTP received on your Email
• Enter the 6-digit OTP received on your Mobile
• Click PROCEED

After successful verification, you'll receive a Temporary Reference Number (TRN) on your email and mobile.

4Complete GST Registration Application (Form GST REG-01)

You can now complete the full application using your TRN:

• Go to GST Portal > Services > Registration > New Registration
• Click on TEMPORARY REFERENCE NUMBER (TRN) radio button
• Enter your TRN
• Enter Captcha
• Click PROCEED

You'll receive OTPs again. Verify them to access the application form.

5Fill Form GST REG-01 - Part A: Business Details

Now you'll fill the detailed application form in multiple sections:

Section 1: Trade Name

• Enter Trade Name (business name as known to customers)
• This can be different from legal name
• Click SAVE AND CONTINUE

Section 2: Principal Place of Business

• Enter complete address:
  • Building No/Flat No
  • Floor No
  • Name of Premises/Building
  • Road/Street
  • Locality/Area/Taluka
  • City/Town/Village
  • District
  • State
  • PIN Code
• Select Nature of Possession:
  • Owned
  • Rented
  • Leased
  • Consent
  • Shared
• Upload Address Proof document
• Click SAVE AND CONTINUE

6Fill Form GST REG-01 - Part B: Promoter/Partner Details

Section 3: Promoter/Partner Details

• Click ADD to add details of:
  • Proprietor (for proprietorship)
  • All Partners (for partnership/LLP)
  • All Directors (for company)
• For each person, enter:
  • Name (as per PAN)
  • PAN
  • Designation (Proprietor/Partner/Director)
  • DIN/DPIN (if applicable for directors)
  • Email
  • Mobile Number
  • Residential Address
  • Upload Photograph
  • Upload PAN Card
• Click SAVE

Section 4: Authorized Signatory

• Designate one person as Authorized Signatory
• This person will sign all GST filings and communications
• Can be proprietor/partner/director or authorized employee
• Verify their Aadhaar by entering Aadhaar number and clicking VERIFY
• OTP will be sent to Aadhaar-linked mobile - enter and verify
• Upload Photograph of authorized signatory
• Upload authorization letter (if signatory is not proprietor/partner/director)

7Fill Form GST REG-01 - Part C: Business Details

Section 5: Goods and Services

• Select up to 5 HSN Codes for goods you deal in
• Select up to 5 SAC Codes for services you provide
• Enter brief Description of business activities
• Click SAVE AND CONTINUE

Section 6: Bank Account Details

• Enter:
  • Bank Account Number
  • Bank Name
  • Branch Name
  • IFSC Code
  • Account Type (Current/Savings/Cash Credit/CC/OD)
• Upload Cancelled Cheque or Bank Statement (with account number visible)
• You can add multiple bank accounts
• Click SAVE AND CONTINUE

Section 7: State-Specific Information

• Some states require additional information like:
  • Professional Tax Enrollment Number (PTEN)
  • Profession Tax Certificate
  • Other state-specific registrations
• Fill if applicable, otherwise skip

8Upload Required Documents

Section 8: Document Upload

Upload the following documents based on your business type:

• Photograph of promoters/partners (uploaded earlier)
• Constitution of Business:
  • Partnership Deed (for partnerships)
  • Certificate of Incorporation + MOA + AOA (for companies)
  • LLP Agreement (for LLPs)
• Address Proof of principal place of business (uploaded earlier)
• Bank Account Proof (cancelled cheque/statement - uploaded earlier)
• Authorization Form (if authorized signatory is not promoter/partner/director)

Document specifications:

• Format: PDF (for documents), JPG/JPEG (for photos)
• Size: Max 1MB for PDFs, Max 100KB for images
• Quality: Clear, readable, not blurry

9Verification and Declaration

Section 9: Verification

• Review all entered details carefully
• Go through each section to verify accuracy
• Read the Declaration
• Check the Declaration Checkbox
• Enter Place of signing
• Select Name of Authorized Signatory from dropdown

Verification Method:

• Select E-Sign (via Aadhaar) - Recommended, instant verification
• Or select E-Verify (via DSC) - For companies with DSC
• Click SUBMIT WITH E-SIGN or SUBMIT WITH DSC

If using E-Sign:

• OTP will be sent to Aadhaar-linked mobile number
• Enter OTP
• Click SUBMIT

10Track Application Status

To check your application status:

• Go to GST Portal > Services > Registration > Track Application Status
• Enter your ARN
• Click SEARCH

Possible statuses:

• Pending for Clarification: Officer needs more info - respond via GST Portal
• Under Processing: Being reviewed by tax officer
• Approved: Registration granted - GSTIN issued
• Rejected: Application rejected with reasons

11Receive GSTIN Certificate

Once approved:

• You'll receive your 15-digit GSTIN via email and SMS
• Download your GST Registration Certificate from portal:
  • Login to GST Portal
  • Go to Services > User Services > View/Download Certificate
  • Certificate will be in PDF format with digital signature

Understanding Your GSTIN

Your 15-digit GSTIN has specific meaning:

Example GSTIN: 27AAAPL1234C1Z5

Post-Registration Compliance

After receiving your GSTIN, you must:

1. Display GSTIN: On your business premises, invoices, letterheads
2. Issue GST-Compliant Invoices: With GSTIN, HSN/SAC, tax breakup
3. File GST Returns:
   • GSTR-1 (Outward supplies) - Monthly by 11th
   • GSTR-3B (Summary return + payment) - Monthly by 20th
   • GSTR-9 (Annual return) - Yearly by Dec 31st
4. Maintain Records: All invoices, purchase bills, accounts for 6 years
5. Pay GST: Collect GST from customers, pay to government timely

Common Mistakes to Avoid

Registration Rejection - What to Do?

If your application is rejected:

1. Check Rejection Reason: Login to portal and check the rejection order
2. Rectify Issues: Address the specific concerns mentioned
3. Re-apply: Start fresh application with corrected details/documents
4. Seek Professional Help: If rejection reason is unclear, consult a GST professional

Composition Scheme Registration

If eligible, you can opt for Composition Scheme during or after registration:

• Eligibility: Turnover up to ₹1.5 crore, no inter-state supply, no e-commerce supply
• Tax Rate: 1% for traders, 2% for manufacturers, 6% for restaurants
• Benefits: Simple compliance, low tax rate, quarterly filing (GSTR-4)
• Limitations: Cannot collect GST from customers, no input tax credit

To opt for composition scheme during registration, select "YES" when asked "Whether Composition Scheme?" in application form.

Need Help with GST Registration?

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• Complete your GST registration application from start to finish
• Prepare and verify all required documents
• Handle clarifications from GST officers
• Ensure 100% accurate registration without rejections
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