How to Get GST Registration Online in India for a New Business

GST registration is the first compliance step for any business whose aggregate turnover exceeds the threshold limit prescribed under the Central Goods and Services Tax Act, 2017. The entire registration process is electronic and completed through the official GST portal at www.gst.gov.in. The process is free of charge and, when Aadhaar authentication is completed successfully, the GSTIN can be issued within three working days.

Who Must Register for GST?

GST registration is mandatory for businesses whose aggregate turnover exceeds Rs 40 lakh in a financial year (Rs 20 lakh for special category states). Service providers must register if their turnover exceeds Rs 20 lakh (Rs 10 lakh for special category states). Additionally, certain categories of persons must register regardless of turnover, including interstate suppliers, e-commerce operators, persons liable to pay tax under reverse charge, casual taxable persons, and non-resident taxable persons.

Step 1: Filing Part A of Form GST REG-01

Visit the GST portal (www.gst.gov.in) and navigate to Services, then Registration, then New Registration. Select the relevant taxpayer type (regular taxpayer, composition, casual, etc.) and enter the legal name of the business exactly as it appears on your PAN card. Provide the PAN number, state, district, email address, and mobile number. The PAN is verified in real time against the Income Tax Department database.

Two One-Time Passwords (OTPs) are sent simultaneously: one to the registered email address and one to the mobile number. Both OTPs must be entered within 10 minutes. On successful verification, the system generates a 15-character Temporary Reference Number (TRN). The TRN is valid for 15 days from the date of Part A submission.

Step 2: Filing Part B of Form GST REG-01

Log back into the portal using the TRN within 15 days. Part B requires detailed information about the business: trade name (if different from legal name), constitution of business (proprietorship, partnership, LLP, private limited company), the date on which the liability to register arose, details of all promoters, partners, or directors including their name, DIN (for companies), date of birth, mobile number, email, residential address, and a passport-size photograph.

You must also provide: the address of the principal place of business with supporting documents (electricity bill, rent agreement, or NOC from the property owner), details of additional places of business (if any), details of bank accounts associated with the business, and the HSN codes of goods or SAC codes of services you deal in.

Step 3: Aadhaar E-KYC and Document Upload

After submitting Part B, each promoter, partner, or director receives a link to complete Aadhaar authentication. Enter the Aadhaar number and verify using the OTP sent to the Aadhaar-linked mobile number. If Aadhaar authentication succeeds for all signatories, the application receives fast-track processing and the GSTIN is typically issued within three working days.

If Aadhaar authentication is skipped or fails, the application undergoes physical verification, where a GST officer visits the principal place of business within 30 days. Required documents include: PAN card of the business entity, Aadhaar cards of all promoters and partners, proof of principal place of business, certificate of incorporation or partnership deed, and cancelled cheque or bank statement. For related tax compliance, see the GST E-Invoicing compliance requirements.

Step 4: Receiving the GSTIN

Once the application is approved, the portal generates a 15-digit GSTIN (Goods and Services Tax Identification Number) and the Registration Certificate in Form GST REG-06. The certificate is available for download from the portal. An Application Reference Number (ARN) in the format 'AA...' is also generated for tracking purposes. You can track the application status on the portal using the ARN or the registered mobile number.

Common Mistakes to Avoid

Common errors that cause rejection include: mismatch between the legal name on PAN and the name entered on the form, uploading expired or unclear address proof documents, failing to complete Aadhaar authentication within the stipulated time, not providing a valid bank account at the time of application (bank details can be updated within 45 days of GSTIN issuance). For businesses also setting up their corporate structure, see how to register a company in India and the startup registration under DPIIT guide.