GST Registration: Step-by-Step Guide (2026)

GST registration is the first statutory step for any business in India whose turnover crosses the threshold, or which is engaged in inter-state supply, e-commerce, or any of the activities specified under Section 22 / 24 of the CGST Act. The process is online, the documents are mostly self-attested, and the timeline is shorter than it used to be — provided your paperwork is in order. This guide walks you through the entire process as it stands in 2026.

Who needs GST registration?

GST registration is mandatory when:

• Aggregate turnover in a financial year exceeds Rs 20 lakh (Rs 10 lakh for special category states — see the GST portal for the current list).
• The business makes any inter-state supply, regardless of turnover.
• The business is an e-commerce operator or sells through e-commerce platforms.
• The business operates as an agent of a supplier.
• The business is a casual taxable person or a non-resident taxable person.
• The business is engaged in the supply of goods that attract reverse charge.
• The business provides online information and database access or retrieval services from outside India to a person in India.

Voluntary registration is also possible and is often useful for start-ups — it allows you to claim input tax credit and project credibility to vendors and customers.

Documents required

For an Indian private limited company / LLP / partnership / proprietorship, the following documents are required (varies slightly by entity type):

• PAN of the business and the authorised signatory.
• Aadhaar of the authorised signatory and all promoters (for e-sign).
• Photograph of the authorised signatory (JPEG, max 1 MB).
• Proof of constitution — Certificate of Incorporation for companies, LLP agreement for LLPs, partnership deed for firms, GST registration deed for proprietorship concerns with partners.
• Proof of place of business — own property (electricity bill / property tax receipt), rented (rent agreement + NOC from owner + owner's electricity bill), shared (no-rent agreement + NOC + owner's bill).
• Bank account proof — cancelled cheque or bank statement / passbook front page showing account number, IFSC, and name.
• Authorisation letter / board resolution for the authorised signatory (for companies and LLPs).

Step-by-step process on the GST portal

1. Visit gst.gov.in and go to Services → Registration → New Registration.
2. Select the taxpayer type (normal, casual, non-resident, composition, etc.).
3. Enter the business name, PAN, email, and mobile number. You will receive an OTP on the mobile and email — verify both.
4. Receive a TRN (Temporary Reference Number) on your email. Use it to log in and complete Part B within 15 days.
5. In Part B, fill in: business details, promoter / partner details, authorised signatory, principal place of business, additional places, bank accounts, and the goods / services supplied.
6. Upload the required documents (scanned PDFs / JPEGs).
7. Verify the application using Aadhaar e-sign (fastest), DSC (Digital Signature Certificate), or EVC (Electronic Verification Code) sent to the authorised signatory's mobile.
8. Submit the application. The ARN (Application Reference Number) is generated immediately.

Timeline and what to expect

For straightforward applications filed with Aadhaar e-sign, the GST officer is required to approve or reject the application within 7 working days (3 days for fresh registrations and 7 days for amendments under the new rule, effective 2024). If the officer raises a query (Form GST REG-04), you have 7 days to respond. If no action is taken by the officer within the prescribed time, the application is deemed approved, and a GSTIN is generated automatically.

In practice, most registrations with Aadhaar e-sign and clean paperwork are auto-approved within 24-72 hours.

Amending a GST registration

Core fields of a GST registration (legal name, constitution, PAN, principal place of business in a different state) require a new application. Non-core fields — business address within the same state, bank account, authorised signatory, phone / email, addition of trade name — can be amended online under Services → Registration → Amendment of Registration. The amended certificate is generated within 15 days.

Cancellation and revocation

A taxpayer can apply for cancellation of GST registration under Services → Registration → Cancellation if the business has closed or the registration was taken erroneously. The cancellation is processed within 30 days. If the registration was cancelled by the department for non-compliance (e.g. non-filing of returns for 6 months), the taxpayer can apply for revocation within 30 days of the cancellation order by paying all due returns and a late fee.

Common mistakes to avoid

• Wrong HSN / SAC codes — use the most specific code applicable to your largest turnover items first.
• Mismatch between PAN name and trade name — the legal name on the PAN must appear exactly as in the PAN database.
• No NOC for rented premises — even a registered rent agreement does not replace the owner's NOC.
• Authorised signatory not on the board — for private limited companies, the authorised signatory must be a director or an employee with a board resolution.
• Missing out on registration for inter-state supplies — even a single inter-state sale triggers mandatory registration, regardless of turnover.

FAQ

How much does GST registration cost?

Government fees are nil. There is no deposit. For end-to-end professional help (application, document prep, follow-up), request a callback and we will share a quote based on your entity type and complexity.

Do I need a separate GSTIN per state?

Yes. GST is a state-wise tax. Each state where you have a place of business requires a separate GSTIN (but they are linked to the same PAN for return purposes).

What if I have a proprietorship with two GSTINs in two states?

You can have separate registrations for the same PAN in different states, but they are treated as distinct persons under GST and cannot transact with each other without invoicing.

For help with your GST registration, amendment, or notice reply, talk to a CA at ABMCO.