GST Registration — Step-by-Step Guide
Who must register (eligibility)
- Turnover above threshold (₹20 lakh services / ₹40 lakh goods in many states; ₹10 lakh in special category — check current notifications)
- Inter-state suppliers (with category-wise relaxations for services)
- Casual/non-resident taxable persons, ISD, TDS/TCS deductors, OIDAR, e-commerce operators
Threshold nuance
Goods threshold ₹40 lakh is subject to state adoption and conditions; verify for your state and business.
Documents checklist
- PAN, Aadhaar of promoters/partners, photograph
- Business constitution (Partnership deed/COI), Board resolution/authorisation
- Principal place of business proof (rent agreement/ownership proof, electricity bill)
- Bank proof (cancelled cheque/bank statement)
Portal flow
Part A — Basic details
PAN, email, mobile; OTP verification to generate TRN.
Part B — Application
Fill business details, additional places, bank, goods/services (HSN/SAC), upload documents.
Verification and ARN
EVC/DSC verification; generate ARN for tracking.
Processing
Officer may raise clarification (REG-03); reply within 7 working days (REG-04). Approval in REG-06 with GSTIN.
Post-registration tasks
- Display GSTIN at place of business
- Update invoices with GST particulars
- Add bank and address details; appoint authorised signatory
- Evaluate e-invoice/e-way bill applicability
Common rejection reasons
- Mismatch in address/bank proofs
- Invalid/unclear documents
- Non-existent premises or unverifiable details
References
- CGST Rules (Registration), Forms REG-01 to REG-06
- GST Portal user manual for registration