Step-by-step Guide

How to Register for GST in India

📅 Updated 15 April 20256 min read
1

Check if GST Registration is Mandatory

GST registration is mandatory if: turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services) in a financial year; you supply inter-state goods/services; you are an e-commerce operator; or you are liable to pay under reverse charge.

2

Gather Required Documents

Prepare: PAN card of business/proprietor, Aadhaar, proof of business address (utility bill, rent agreement), bank account details (cancelled cheque), photographs, and digital signature (for companies/LLPs).

3

Apply on the GST Portal (Part A)

Visit gst.gov.in and go to Services > Registration > New Registration. Fill Part A: provide legal name, PAN, email, and mobile (these are verified with OTPs). You receive a Temporary Reference Number (TRN) on success.

4

Complete Part B and Upload Documents

Log in with TRN and complete Part B: business details, promoter details, authorised signatory, bank account details, and business place details. Upload scanned copies of all documents. Submit using DSC or Aadhaar OTP e-sign.

5

Receive GSTIN After Verification

After submission, an Application Reference Number (ARN) is generated. The GST officer may raise a query or visit your premises. Once approved (typically within 7–10 working days), your GSTIN (15-digit number) is issued via email.

  • PAN card of business entity / proprietor / partners / directors
  • Aadhaar card of authorised signatory
  • Proof of principal place of business (electricity bill, rent deed)
  • Bank account proof (cancelled cheque or bank statement)
  • Digital Signature Certificate (for companies and LLPs)
  • Board resolution / authorisation letter (for companies)

What is the GST registration threshold for service providers?

For service providers, GST registration is mandatory if aggregate turnover exceeds ₹20 lakh per year (₹10 lakh for special category states like Manipur, Mizoram, Nagaland, Tripura). For goods suppliers, the threshold is ₹40 lakh.

What happens if I don't register for GST despite being liable?

Failure to register for GST when liable attracts a penalty of 10% of tax due or ₹10,000, whichever is higher. In cases of deliberate evasion, the penalty can be 100% of the tax amount.

Can I have multiple GST registrations?

Yes. A single business entity can have multiple GST registrations — one for each state where it has a business presence. If you supply goods or services in multiple states, you must register in each state separately.

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