How to Apply for GST Registration on the GST Portal in India 2026

A Complete Guide to GST Registration in India for 2026

Goods and Services Tax (GST) registration is the foundational step for any business operating in India that crosses the prescribed turnover threshold or falls into a category that mandates compulsory registration. Without a valid GSTIN (Goods and Services Tax Identification Number), a business cannot collect GST, claim input tax credit (ITC), or comply with the invoicing and return-filing requirements under the GST law. This guide provides a thorough, step-by-step walkthrough of the entire GST registration process on the official GST portal (gst.gov.in) as applicable in 2026.

For businesses navigating broader compliance requirements, understanding the GST e-invoicing mandates effective April 2026 is equally important once registration is secured.

Who Needs GST Registration?

GST registration is mandatory when aggregate turnover exceeds the prescribed threshold limits:

For suppliers of goods: Rs 40 lakh in most states, and Rs 20 lakh in special category states such as Uttarakhand, Arunachal Pradesh, Sikkim, Meghalaya, Telangana, and Puducherry. The threshold is Rs 10 lakh in Mizoram, Tripura, Nagaland, and Manipur.

For suppliers of services: Rs 20 lakh in most states, and Rs 10 lakh in special category states.

Regardless of turnover, registration is compulsory for inter-state suppliers, e-commerce operators, persons required to pay tax under reverse charge, casual taxable persons, non-resident taxable persons, agents of a registered supplier, and input service distributors. Businesses involved in income tax compliance changes effective April 2026 should plan their GST registration alongside direct tax obligations.

Documents Required for GST Registration

Before starting the application, ensure you have the following documents ready:

1. PAN card of the business or applicant (mandatory for all types of registration). 2. Aadhaar card of the proprietor, partners, or directors. 3. Proof of business registration such as the Certificate of Incorporation, Partnership Deed, or LLP Agreement. 4. Address proof of the principal place of business: electricity bill, property tax receipt, rent agreement, or ownership deed. 5. Bank account details: cancelled cheque or bank statement showing the account holder name and IFSC code. 6. Authorised signatory details with photograph and identity proof. 7. Digital Signature Certificate (DSC) for companies and LLPs.

Companies dealing with private limited company compliance should also review the annual MCA compliance deadlines and penalties for 2026 to ensure both GST and company law filings are aligned.

Step-by-Step GST Registration Process on gst.gov.in

Step 1: Generate a Temporary Reference Number (TRN)

Visit gst.gov.in and click "Services" followed by "Registration" and then "New Registration." Select "Taxpayer" as the type, choose your state and district, enter the legal name of the business (as it appears on the PAN card), PAN number, email address, and mobile number. The system will send separate OTPs to the email and mobile number. After verifying both OTPs, you receive a 15-digit Temporary Reference Number (TRN).

Step 2: Log in Using the TRN and Complete Part B

Return to the GST portal, navigate to "Services" then "Registration" and click "New Registration." This time, select the "Temporary Reference Number (TRN)" option and enter your TRN. After OTP verification, you will access the main application form (GST REG-01, Part B). Fill in the following tabs: Business Details (trade name, constitution of business, date of commencement), Promoter/Partner Details (personal information, identity and address proof for each), Principal Place of Business (address, nature of possession, supporting documents), Additional Places of Business (if any), and Goods and Services details (HSN codes for goods, SAC codes for services).

Step 3: Aadhaar Authentication

As per current GSTN requirements, Aadhaar authentication is mandatory for most applicant categories. Low-risk applicants who complete Aadhaar authentication can receive registration approval within three working days through the simplified route. Those who opt out of Aadhaar authentication may be required to undergo physical verification of their place of business, which extends the processing timeline.

Step 4: Upload Documents and Verify

Upload all required documents in the specified format (PDF or JPEG, with file size limits as indicated on the portal). After uploading, go to the Verification tab, select the verification method (EVC for proprietors, partners, and individuals; DSC for companies and LLPs), and submit the application. Upon successful submission, you receive an Application Reference Number (ARN) via email and SMS.

Processing Timeline and GSTIN Issuance

The typical processing timeline is three to seven working days from submission. Applicants who complete Aadhaar authentication and are flagged as low-risk can expect approval within three working days. If the officer requires additional information, a notice in GST REG-03 is issued, and the applicant must respond within seven working days through GST REG-04. Once approved, the registration certificate (GST REG-06) is issued electronically, and the 15-digit GSTIN becomes active.

Important: valid bank account details must be furnished within 30 days of registration. Failure to do so may result in suspension of the GSTIN.

Costs and Fees

There is no government fee for GST registration. The entire process on the GST portal is free of cost. However, if you engage a professional (chartered accountant, company secretary, or tax consultant) to assist with the application, their professional fees will apply separately.

Post-Registration Obligations

After receiving your GSTIN, the following obligations commence immediately: issuing GST-compliant tax invoices for all supplies, filing GST returns (GSTR-1 and GSTR-3B) on a monthly or quarterly basis depending on turnover, maintaining proper books of accounts, and displaying the GSTIN prominently at the principal place of business. Entities with turnover exceeding the applicable threshold must also comply with e-invoicing requirements from April 2026.

Startups receiving foreign investment should also review the FEMA compliance guide for Indian startups raising foreign funding alongside GST obligations, and those dealing with company secretary audit requirements can refer to the guide on corporate secretarial audit and Form MR-3. Understanding the labour code wage structure requirements is also essential for businesses managing payroll alongside GST compliance.

GST registration is a straightforward, zero-cost process when done directly on the GST portal. The key is to keep all documents ready beforehand, opt for Aadhaar authentication to expedite approval, and ensure bank details are furnished within the 30-day window. Once registered, maintaining timely compliance through regular return filing and proper invoicing will help avoid penalties and keep the GSTIN active.