GST Registration (GSTIN)

Who can use this

• Individuals operating a business
• Partnership firms
• Hindu Undivided Families (HUF)
• Companies and LLPs
• Trusts and associations
• Business with turnover exceeding ₹40 lakh (₹10 lakh for special states)
• All businesses engaged in supply of services
• Importers and exporters
• E-commerce operators

Who cannot use this

• Business with turnover below ₹40 lakh (unless in special category states)
• Agricultural produce sales (with some exceptions)
• Casual taxable persons with irregular supplies
• Businesses explicitly exempted under GST law

Documents required

• PAN certificate or PAN acknowledgement
• Aadhaar card (copy)
• Business ownership/lease proof
• Bank account statement (recent, showing business name)
• Address proof (electricity bill, water bill, or rental agreement)
• Shop act license or municipal trade license
• Composition scheme form (if applicable and eligible)
• Power of Attorney (if authorized person is filing)

Step-by-step process

1. Visit GST portal and log in or create account — Go to https://www.gst.gov.in. Click 'Login' for existing users or 'New user? Register here' to create a new account. Verify your mobile OTP to log in.
2. Navigate to 'Services' and select GST registration — From the dashboard, click on 'Services' menu. Select 'Registration' and then 'New Registration'. You will be prompted to enter basic details.
3. Enter your PAN and business type — Input your business PAN in the designated field. Select your business type: Proprietor, Partnership, Company, LLP, Trust, or Association. Click 'Proceed'.
4. Fill principal place of business details — Enter the address of your principal business location. Provide shop/office number, street address, locality, city, state, and PIN code. Upload address proof document (electricity bill or lease deed).
5. Add authorized signatory information — Provide the name, email, mobile number, and Aadhaar of the authorized person filing the registration. If using DSC, upload the DSC certificate.
6. Declare your business activity and turnover — Select the type of business activity (manufacturing, trading, services, etc.). Declare your estimated annual turnover. If you are eligible for composition scheme, indicate whether you want to apply.
7. Provide details of business establishment — Enter details of additional places of business, if any (warehouses, branches). For each, provide location, type (warehouse, branch, store), and when it commenced operations.
8. Fill bank account details for refund — Enter your business bank account number, IFSC code, account holder name, and bank name. This account will be used for GST refunds.
9. Declare imports and exports — Indicate if your business engages in import/export of goods. If yes, provide basic details about the nature of imports/exports.
10. Upload supporting documents — Upload all required documents: PAN certificate, Aadhaar copy, address proof, business registration documents (shop license, trade license). Ensure documents are clear and legible.
11. Review all entered information — Carefully review all details you have entered across all sections. Verify PAN, business address, signatory details, bank account, and documents. Make corrections if needed.
12. Submit the registration application — Click 'Submit' after reviewing all details. You will receive an Application Reference Number (ARN). Save this number for tracking your application status.
13. Download and print your application — Download the submitted application form. If you wish to use paper submission, print it and attach original documents. For online submission, the form is already filed.
14. Track your application status — Go to 'Services' > 'Registration' > 'Application Status'. Enter your ARN. The portal will show your application status: Under Processing, Defective, Approved, or Rejected.
15. Receive and download your GSTIN — Once approved, your unique 15-digit GSTIN will be issued. You can download the Certificate from the portal. The GSTIN will also be sent via email and SMS.

Related reading

• GST Changes from 1 August 2026 — Ship-to GSTIN, Provisional Refunds & More
• Rent Agreement in India 2026 — Format, Stamp Duty, Registration & Key Clauses
• Documents Required for GST Registration in India (2026 Checklist)