Understand the GST registration thresholds, who is compulsorily required to register, the documents you need, and the step-by-step online application process on the GST portal.
What GST registration gives you
Registering under the Goods and Services Tax gives your business a 15-digit GST Identification Number (GSTIN). With a GSTIN you can legally collect GST from customers, issue tax invoices, and — crucially — claim input tax credit on the GST you pay to suppliers, which lowers your effective costs.
A GSTIN is also a basic credential for doing business: most B2B customers, marketplaces and payment partners will ask for it before they onboard you. Without registration you cannot pass on or reclaim GST, which puts you at a pricing disadvantage against registered competitors.
Who must register (the thresholds)
Registration is mandatory once your aggregate annual turnover crosses ₹40 lakh for suppliers of goods, or ₹20 lakh for service providers. In the special-category states (most of the North-East, plus a few others) these limits are halved to ₹20 lakh and ₹10 lakh respectively.
Some businesses must register regardless of turnover. These include anyone making inter-state taxable supplies of goods, e-commerce sellers and operators, casual taxable persons, non-resident taxable persons, those liable under reverse charge, and input service distributors. If you sell on Amazon, Flipkart or your own site to customers in other states, you generally need a GSTIN from day one.
Documents you will need
Keep these ready before you start: PAN and Aadhaar of the proprietor, partners or directors; a photograph; proof of the principal place of business (electricity bill, rent agreement plus a NOC, or property tax receipt); and bank details such as a cancelled cheque or the first page of a passbook.
Companies and LLPs also need their Certificate of Incorporation and the authorisation letter or board resolution naming the authorised signatory. Having clean, legible scans avoids the most common cause of delay: a clarification notice asking you to re-upload a document.
The application process, step by step
Step 1 — Generate a TRN: On the GST portal, fill Part A of Form GST REG-01 with your PAN, mobile and email. After OTP verification you receive a Temporary Reference Number (TRN).
Step 2 — Complete Part B: Using the TRN, fill in business details, promoter and authorised-signatory information, the principal place of business, goods and services, and bank details, then upload the supporting documents.
Step 3 — Verification and ARN: Submit using a DSC (mandatory for companies and LLPs) or EVC. You receive an Application Reference Number (ARN) to track the status.
Step 4 — GSTIN issuance: If the officer is satisfied, the GSTIN and registration certificate (Form GST REG-06) are issued, typically within 3–7 working days. Where physical verification or Aadhaar authentication is flagged, it can take longer.
After you are registered
Registration brings ongoing duties. Display your GSTIN at your place of business, issue GST-compliant invoices, and file your returns on time — typically GSTR-1 and GSTR-3B every month (or quarterly under the QRMP scheme), plus the GSTR-9 annual return where applicable.
Late filing attracts a daily late fee plus interest on unpaid tax, and prolonged non-filing can lead to cancellation of your GSTIN. Setting up a reliable filing routine — or outsourcing it — from the start keeps your input credit flowing and your compliance record clean.