Complete Process of GST Registration in India

GST (Goods and Services Tax) registration is mandatory for businesses exceeding the prescribed turnover threshold or engaged in specific categories of supply. Below is a step-by-step guide to GST registration in India.

Who Needs GST Registration?

GST registration is required if:

✅ Your business turnover exceeds ₹40 lakhs (₹20 lakhs for special category states).

✅ You engage in inter-state supply of goods/services.

✅ You are an e-commerce operator or supplier.

✅ You are a casual taxable person or non-resident taxable person.

✅ You are required to pay tax under reverse charge.

Documents Required for GST Registration

1. For Individuals/Sole Proprietors

- PAN card

- Aadhaar card

- Proof of business address (electricity bill/rent agreement)

- Bank account details (cancelled cheque/passbook)

- Photograph

2. For Companies/LLPs

- PAN of the company/LLP

- Certificate of incorporation

- MOA/AOA (for companies)

- Partnership deed (for LLPs)

- Director/partner’s PAN, Aadhaar, and photograph

- Bank details

3. For HUF (Hindu Undivided Family)

- PAN of HUF

- Karta’s PAN and Aadhaar

- Bank details

Step-by-Step Process for GST Registration

Step 1: Visit the GST Portal

Go to the official GST portal: [https://www.gst.gov.in/](https://www.gst.gov.in/)

Step 2: Click on ‘Register Now’

Under the "Services" tab, select "Registration" → "New Registration".

Step 3: Fill Part-A of the Application (Temporary Reference Number - TRN Generation)

- Select "New Registration".

- Choose "Taxpayer" as the type of registration.

- Enter your PAN, mobile number, and email ID.

- Verify via OTP.

- A TRN (Temporary Reference Number) will be generated.

Step 4: Fill Part-B of the Application Using TRN

- Log in again using the TRN and captcha.

- Complete the following sections:

- Business Details (Trade name, constitution, district, etc.)

- Promoter/Partner Details (Personal & contact details)

- Authorized Signatory (If applicable)

- Principal Place of Business (Proof of address required)

- Additional Places of Business (If any)

- Goods & Services Details (HSN/SAC codes)

- Bank Account Details (Upload cancelled cheque/passbook)

Step 5: Submit Documents

Upload the required documents (PAN, Aadhaar, address proof, bank details, etc.).

Step 6: Verification & ARN Generation

- Submit the application using DSC (Digital Signature Certificate) or E-Signature (Aadhaar OTP).

- An Application Reference Number (ARN) will be generated.

Step 7: GSTIN Allotment

- The GST officer verifies the application (may ask for additional details).

- Once approved, you receive the GSTIN (GST Identification Number) via email/SMS.

Post-Registration Steps

✔ Download the GST Registration Certificate from the portal.

✔ Display the GSTIN on invoices and business premises.

✔ File GST returns regularly (GSTR-1, GSTR-3B, etc.).

GST Registration Fees

- Government Fee: ₹0 (No fee for registration).

- Professional Fee (if using a CA/Consultant): ₹500 - ₹2000.