How to Get GST Registration Online — Complete Guide 2026 | Advocate Panchanand Shaw

Who Needs GST Registration?

Under the Central Goods and Services Tax (CGST) Act, 2017, GST registration is mandatory for: (1) Businesses with aggregate annual turnover exceeding ₹40 lakh (₹20 lakh for special category states and certain services), (2) Interstate suppliers (no threshold — registration mandatory regardless of turnover), (3) E-commerce operators and sellers on e-commerce platforms, (4) Casual taxable persons, (5) Non-resident taxable persons, (6) Persons required to pay tax under reverse charge mechanism, (7) Input service distributors, (8) Agents of a supplier, (9) Persons supplying online information and database services from outside India.

GST registration is a PAN-based registration. Each state/UT where the business operates requires a separate registration. The Goods and Services Tax Identification Number (GSTIN) is a 15-digit number that serves as the unique identifier for the registered entity.

Documents Required for GST Registration

1. PAN Card — Of the applicant/proprietor/company. GST registration is PAN-based.
2. Identity Proof — Aadhaar card, voter ID, passport, or driving license of the proprietor/partners/directors.
3. Address Proof of Business — Electricity bill, property tax receipt, rent agreement (registered) + NOC from landlord, or legal ownership document (sale deed) of the business premises.
4. Photograph — Passport-size photo of the proprietor, all partners, or the managing director/authorized signatory.
5. Bank Account Proof — Scanned copy of a cancelled cheque, bank passbook (first page), or bank statement showing the account number, IFSC code, and branch details.
6. Business Registration Document — Partnership deed (for firms), Certificate of Incorporation + Memorandum of Association/Articles of Association (for companies), registration certificate (for societies/trusts).
7. Digital Signature Certificate (DSC) — For companies and LLPs. For proprietorships and partnerships, Aadhaar-based e-sign is accepted.
8. Letter of Authorization — Authorizing a person to file the GST application on behalf of the business (board resolution for companies; authorization letter for others).
9. Additional Documents — Proof of constitution (for partnership firms/proprietorships), photograph of the place of business (external and internal), and class 3 DSC for companies.

Step-by-Step Online GST Registration Process

1. Visit the GST Portal (gst.gov.in) and click on 'Services' → 'Registration' → 'New Registration'.
2. Select 'Taxpayer' as the type of registration (choose the appropriate category — normal, composition, casual, etc.).
3. Select your state/UT and district. Enter your business name, PAN, email ID, and mobile number. Proceed with OTP verification.
4. A Temporary Reference Number (TRN) is generated. Note it down — you will need it to resume the application if interrupted.
5. Log in using the TRN, fill Part B of the registration form with detailed business information:
6. Business Details: Trade name (if different from legal name), constitution of business (proprietorship/partnership/company/LLP/trust), date of commencement, and business type.
7. Promoter/Partner Details: Personal details, PAN, Aadhaar, designation, and DIN (Director Identification Number for companies). Up to 10 promoters/partners can be added.
8. Authorized Signatory: Designate a person authorized to sign GST returns. For companies, this is usually the managing director or a director with board resolution.
9. Principal Place of Business: Full address, contact details, nature of possession (owned/rented/leased), and upload the address proof documents.
10. Additional Place of Business: If you have branches, warehouses, or additional locations in the same state.
11. Goods and Services: Select the HSN codes (for goods) and SAC codes (for services) that the business will deal in.
12. Bank Account Details: Bank name, account number, IFSC code, and upload proof.
13. Verification: Verify the application using DSC (for companies/LLPs), e-Sign (Aadhaar OTP for individuals), or EVC (for others).
14. Submit the application. An Application Reference Number (ARN) is generated.
15. The GST officer processes the application within 7 working days. If clarification is needed, a notice (Form REG-03) is issued. Respond within 7 working days.
16. On approval, the GST registration certificate (Form REG-06) and GSTIN are issued. You can download the certificate from the GST portal.

GST Registration Types

• Normal Registration: Standard registration for businesses above the threshold. Requires monthly/quarterly return filing.
• Composition Scheme: For small businesses with turnover up to ₹1.5 crore (₹75 lakh for special category states). Lower tax rates (1-5%) but no input tax credit. Quarterly returns, simplified compliance.
• Casual Registration: For seasonal businesses, exhibitions, or temporary operations. Valid for 90 days (extendable). Requires advance tax deposit.
• Non-Resident Registration: For foreign entities operating temporarily in India. Valid for 90 days. Requires advance tax deposit.