GST Registration Online — Step-by-Step Guide for New Businesses (2026)

Who Needs GST Registration? (Threshold Limits)

Under the CGST Act, you must register for GST within 30 days of becoming liable. Liability is primarily determined by your aggregate turnover in a financial year:

*Special Category States include Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.

Mandatory Registration (Irrespective of Turnover)

You MUST register for GST immediately, even if your turnover is ₹0, if you fall into these categories:

• Making inter-state taxable supplies (selling goods outside your home state).
• Selling through an e-commerce operator (like Amazon or Flipkart).
• Casual taxable persons and Non-resident taxable persons.
• Persons required to pay tax under the Reverse Charge Mechanism (RCM).
• Input Service Distributors (ISD) and those required to deduct TDS under GST.

Documents Required for GST Registration

Keep these scanned documents ready before starting the online process. Max file size is usually 1MB (PDF/JPEG).

For Sole Proprietorship:

• PAN card of the proprietor.
• Aadhaar card of the proprietor.
• Photograph of the proprietor.
• Proof of address for the principal place of business (Electricity bill, property tax receipt, or rent agreement + NOC).
• Bank account details (Cancelled cheque or latest bank statement).

For Private Limited Companies / LLPs:

• Company PAN and Certificate of Incorporation.
• PAN, Aadhaar, and photos of all Directors/Partners.
• Board Resolution / Letter of Authorization for the authorized signatory.
• Proof of address for the business premises.
• Bank account details.

Step-by-Step Online Registration Process

The process is divided into two parts: Part A (Generating TRN) and Part B (Filling the Application).

Part A: Generating the TRN (Temporary Reference Number)

1. Go to the official portal: gst.gov.in
2. Navigate to Services > Registration > New Registration.
3. Select "Taxpayer" from the drop-down.
4. Select your State and District.
5. Enter your Legal Name (exactly as on PAN) and PAN number.
6. Enter your Email ID and Mobile Number (OTPs will be sent here).
7. Click Proceed. Verify the OTPs received on email and mobile.
8. You will receive a 15-digit TRN (Temporary Reference Number). This is valid for 15 days.

Part B: Submitting the Application

1. Go back to Services > Registration > New Registration and select the TRN option. Enter your TRN and the OTP.
2. You will see an application form with 10 tabs (Business Details, Promoters, Authorized Signatory, Principal Place of Business, Bank Accounts, Goods/Services, etc.).
3. Fill in all mandatory fields in each tab and upload the required documents.
4. In the "Goods/Services" tab, specify the top 5 HSN codes (for goods) or SAC codes (for services) your business deals in.
5. Aadhaar Authentication: Opt-in for Aadhaar authentication. This significantly speeds up approval (3-7 days instead of 30 days).
6. Go to the "Verification" tab. Select the authorized signatory and submit the application using DSC (mandatory for companies) or E-Signature / EVC (OTP for proprietorships).
7. Upon successful submission, you will receive an ARN (Application Reference Number) via email and SMS. You can use this to track your application status.

What Happens Next? (The GSTIN)

The GST officer will review your application. If everything is in order and Aadhaar authentication was successful, your registration will be approved within 3 to 7 working days. You will receive your 15-digit GSTIN (Goods and Services Tax Identification Number) and an initial password to log in to the portal.

Once you have your GSTIN, you must:

• Display your GSTIN on your business signboard.
• Display the Registration Certificate prominently in your premises.
• Begin charging GST and issuing valid Tax Invoices.
• File your monthly/quarterly GST returns (GSTR-1, GSTR-3B).

Frequently Asked Questions

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