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.

The thresholds, and what counts towards them

Registration becomes mandatory once aggregate turnover crosses the threshold — broadly ₹40 lakh for a supplier of goods and ₹20 lakh for services, with ₹20 lakh and ₹10 lakh in special-category states. Aggregate turnover is computed across every registration on the same PAN and includes exempt and export supplies, not merely taxable sales. A business supplying both goods and services generally has to apply the lower services limit.

Cases where turnover is irrelevant

Some situations require registration from the first rupee: inter-state supply of goods, persons liable to pay tax under reverse charge, casual and non-resident taxable persons, and those supplying through an e-commerce operator required to collect tax at source. Relaxations exist for service providers making inter-state supplies below the threshold, so the position for goods and for services genuinely differs and should be checked rather than assumed.

Complete Aadhaar authentication

Authenticating with Aadhaar during the application generally avoids physical verification of the premises. Declining it routes the application to physical verification, which adds weeks. Given that the rest of the application is straightforward, this single choice is usually the difference between a registration in about a week and one in over a month.

Registration creates obligations, not just rights

Once registered, returns are due every month or quarter regardless of turnover — GSTR-1 and GSTR-3B for regular taxpayers, or the composition cycle — and a nil period still requires a nil return. Late fees accrue per day, returns must be filed in sequence so one gap blocks the next, and sustained non-filing opens cancellation proceedings. Voluntary registration is worth taking for input credit or customer requirements, but take it deliberately.

Registering late costs more than registering early

Liability to pay tax begins once the threshold is crossed, whether or not you have registered. Regularising afterwards means paying that tax with interest and penalty, and the input credit you would have claimed for the intervening period is generally lost. Apply as you approach the threshold rather than after crossing it, and keep the registered address and contact details current — notices go there, and non-delivery is not treated as non-service. The GST return filing service covers what follows.

More GST services

• GST Return Filing (GSTR-1/3B/9)
• GST Annual Return (GSTR-9/9C)

Related reading

• GST Registration Cancellation and Revocation — REG-16, REG-21, the 90-Day Window and GSTR-10