How to register for GST
GST registration is done entirely online through the official Goods and Services Tax portal, www.gst.gov.in. There is no fee for registering on the official portal – the government does not charge anything for a new GST registration. To start, go to Services → Registration → New Registration on the portal.
The process has two parts. In Part A you submit your PAN, mobile number and email, verify them with OTPs, and receive a 15-digit Temporary Reference Number (TRN). In Part B you log in with the TRN, fill in business details, upload documents and submit the application, after which you get an Application Reference Number (ARN) to track approval.
- Visit gst.gov.in and open Services → Registration → New Registration.
- Complete Part A (PAN, mobile, email, OTP verification) to receive your TRN.
- Log back in with the TRN and complete Part B (business details, promoter/signatory details, place of business, bank account, documents).
- Submit using DSC, e-Sign or EVC, complete Aadhaar authentication, and note your ARN to track status.
PaisaMath is not a government body and does not register anyone for GST – this guide only helps you use the official service correctly. Always complete the process yourself on gst.gov.in or through a tax professional you trust.
Who must register for GST
Registration becomes mandatory once your aggregate annual turnover crosses the threshold for your state and supply type. A separate set of rules under Section 24 of the CGST Act makes registration compulsory for certain businesses regardless of turnover.
| Category | Threshold / trigger |
|---|---|
| Supply of goods (normal states) | Turnover above ₹40 lakh |
| Supply of services (normal states) | Turnover above ₹20 lakh |
| Supply of goods (special-category states) | Turnover above ₹20 lakh |
| Supply of services (special-category states) | Turnover above ₹10 lakh |
| Inter-state supply of goods | Mandatory from the first supply (no threshold) |
| E-commerce sellers (Amazon, Flipkart, etc.) | Mandatory for inter-state sales or above the threshold; small intra-state-only goods sellers below the threshold may use an e-commerce enrolment instead (since 1 Oct 2023) |
| Casual taxable persons | Mandatory (temporary registration) |
| Persons liable under reverse charge (RCM) | Mandatory (no threshold) |
Special-category states include several North-Eastern and hill states such as Manipur, Mizoram, Nagaland and Tripura. Note that a few otherwise special-category states (such as Assam and Jammu & Kashmir) have opted for the higher ₹40 lakh goods limit, so always confirm your specific state's threshold on the official portal, as classifications can be revised. Businesses below the threshold can still register voluntarily to claim input tax credit and to sell to GST-registered buyers who prefer registered suppliers.
E-commerce operators, non-resident taxable persons, input service distributors and those required to deduct or collect tax (TDS/TCS) also fall under compulsory registration. If you are unsure whether you must register, verify your specific case on gst.gov.in or consult a tax professional.
Documents required for GST registration
Keep clear scanned copies ready before you begin Part B. The exact list depends on your business constitution (proprietorship, partnership, company, LLP), but the core documents are common to most applicants. Have your PAN card and Aadhaar card handy.
- PAN of the business or applicant – the registration is linked to PAN.
- Aadhaar of the proprietor / partners / authorised signatory (for Aadhaar authentication and e-KYC).
- Proof of business address – electricity bill, property tax receipt, registered rent agreement, or a consent letter (NOC) from the owner.
- Bank account proof – a cancelled cheque, or the first and last page of the passbook / bank statement.
- Photographs – passport-size photo of the proprietor / partners / authorised signatory.
- Constitution documents – partnership deed, or Certificate of Incorporation / MoA / AoA for companies, or LLP agreement, as applicable.
- Digital Signature Certificate (DSC) – mandatory for companies and LLPs when submitting the application.
File sizes and formats are checked by the portal, so keep photos and PDFs within the on-screen limits. The portal also offers a built-in document advisor; use it to confirm the precise list for your entity type before uploading.
Part A – generating your TRN
Part A captures your basic identity and produces a Temporary Reference Number (TRN) that you use to open the detailed application. It takes only a few minutes.
- On gst.gov.in, go to Services → Registration → New Registration.
- Select Taxpayer as the type, then choose your State and District.
- Enter the legal name of the business exactly as per PAN, your PAN, email address and mobile number.
- Enter the captcha and click Proceed. The portal sends separate OTPs to your mobile and email.
- Enter both OTPs to verify. On success, a 15-digit TRN is generated and sent to your mobile and email.
Your TRN is valid for 15 days – complete Part B within this window or the application is permanently deleted.
Part B – completing the application
Log back into the portal using the TRN to fill the main application form (REG-01). Part B is organised into several tabs covering every aspect of the business; you can save and return as long as the TRN is valid.
- Go to Services → Registration → New Registration, select Temporary Reference Number (TRN), enter the TRN and the OTP sent to you.
- Open the saved application from the dashboard (it shows as a draft).
- Fill the Business details tab – trade name, constitution, and whether you are opting for the Composition Scheme.
- Add Promoter / Partners and Authorised Signatory details with photographs.
- Enter the Principal and Additional Place(s) of Business with address proof.
- List your goods and services (HSN / SAC codes) and add bank account details with proof.
- Complete the verification tab and submit using DSC, e-Sign or EVC, then complete Aadhaar authentication when prompted.
Choosing Aadhaar authentication usually speeds up approval, while declining it can trigger physical verification of your premises. On successful submission, an Application Reference Number (ARN) is generated and sent to your mobile and email.
Tracking your ARN and the approval timeline
Use the ARN to track your application at any time. On the portal, go to Services → Registration → Track Application Status and enter the ARN to see the current stage (Pending for Processing, Pending for Clarification, Approved, etc.).
If Aadhaar authentication is completed and the application is in order, GSTIN and the registration certificate are typically issued within about 3 to 7 working days. Applications flagged for detailed verification based on risk profile may take up to 30 days from submission, and the officer may raise queries you must answer within the given window. Treat these timelines as indicative and check the live status on the portal.
Once approved you receive your 15-digit GSTIN and can download the registration certificate (Form REG-06) from the portal. Tracking the status of other government documents follows a similar pattern – see, for example, our PAN card status guide.
The Composition Scheme option
Small businesses can opt for the Composition Scheme, which lets them pay GST at a flat, lower rate on turnover and file simpler quarterly returns instead of regular monthly filings. The trade-off is that composition dealers cannot collect GST from customers via a tax invoice and cannot claim input tax credit.
| Business type | Composition turnover limit |
|---|---|
| Goods / manufacturers / traders | Up to ₹1.5 crore |
| North-Eastern states and Himachal Pradesh | Up to ₹75 lakh |
| Service providers (and mixed suppliers) | Up to ₹50 lakh |
You can opt in while filing Part B of the new registration, or later for an existing registration. The scheme is not available to inter-state suppliers, e-commerce sellers and certain other categories. Confirm the current limits, rates and eligibility on the official portal before opting in, as these are revised by the GST Council from time to time.
Fees, scams and verifying on the official portal
Registering on gst.gov.in is completely free. Third-party agents and consultants may charge a service fee for helping you, which is their charge – not a government fee. Beware of websites or individuals that claim to be official and demand payment to issue a GSTIN; the government does not charge for the registration itself.
Only the official portal can be relied on for the current step sequence, thresholds, document list and timelines. The figures and steps in this guide are accurate to the best of our research at the time of writing but are subject to change by the GST Council and CBIC. Always confirm the latest details on the official portal, which is the authoritative source.
After registering, you can manage returns, payments and amendments from the same portal. For other personal-finance and statutory tasks, explore our related guides such as EPF balance check and withdrawal and the EPF calculator.