GST Registration Process: How to Register on the GST Portal

GST registration is done entirely online on the GST portal using Form GST REG-01. The process is free, takes an hour or two of data entry if your documents are ready, and ends with a 15-character GSTIN that you print on every invoice.

This guide walks through each screen of the registration process, the documents you need, what happens after you submit, and the errors that most often delay approval. If you are not yet sure whether you need to register, start with our guide to the GST registration threshold limit.

Who should follow this registration process?

This guide covers registration as a normal taxpayer — the category used by most proprietors, partnerships, LLPs and companies that supply goods or services within India. The same Form REG-01 is used, with variations, for casual taxable persons. Separate forms apply to other categories such as composition taxpayers who opt in later, non-resident taxable persons, TDS/TCS deductors and OIDAR suppliers.

You should apply when:

• your aggregate turnover is about to cross the applicable threshold,
• you fall into a compulsory registration category (for example, you will make inter-state supplies of goods or sell through an e-commerce operator that collects tax at source), or
• you want to register voluntarily so B2B customers can claim input tax credit.

Timing matters. According to the portal's guidance, if you apply within 30 days of becoming liable, registration is effective from the date you became liable; if you apply later, it is effective from the date it is granted, and the gap creates exposure to tax, interest and penalties. A casual taxable person must apply at least five days before starting business.

What documents are needed for GST registration?

Keep clear scans (PDF or JPEG, within the portal's size limits) of the following before you start:

Document	Who needs it	Notes
PAN of the business	Everyone	For a proprietorship, the proprietor's PAN
Aadhaar of promoters and authorised signatory	Everyone opting for Aadhaar authentication	Mobile linked to Aadhaar receives the OTP
Photographs	Proprietor, partners, directors, authorised signatory	Recent passport-size
Constitution proof	Partnerships, LLPs, companies, trusts	Partnership deed, certificate of incorporation, etc.
Proof of principal place of business	Everyone	Electricity bill, property tax receipt, or rent agreement with utility bill; consent letter if owned by someone else
Bank account proof	Everyone	Cancelled cheque, passbook first page or statement
Authorisation letter or board resolution	Where the signatory is not the proprietor	Names the authorised signatory
Digital Signature Certificate (DSC)	Companies and LLPs	Mandatory for them; others can use EVC or e-sign

How to register for GST: step-by-step

Part A: get your TRN

1. Go to gst.gov.in and choose Services > Registration > New Registration.
2. Select "I am a" Taxpayer, then your State/UT and District.
3. Enter the legal name of the business exactly as on PAN, and the PAN itself.
4. Enter the email address and mobile number of the primary authorised signatory. These will receive all OTPs and notices, so use numbers you control long-term.
5. Complete the captcha and click Proceed.
6. Verify the two separate OTPs sent to mobile and email. Each is valid for 10 minutes.
7. The portal generates a Temporary Reference Number (TRN) and sends it by email and SMS.

Part B: complete the application

8. Return to New Registration, choose the TRN option, enter the TRN and captcha, and verify the single OTP sent to your mobile and email.
9. Open the draft from My Saved Applications and fill each tab:
   • Business Details — trade name, constitution, reason for registration, date of commencement, date liability arose, and whether you want composition.
   • Promoter/Partners — personal details, address, PAN, Aadhaar and photo for each.
   • Authorised Signatory — the person who will sign returns.
   • Authorised Representative — optional, for example your tax practitioner.
   • Principal Place of Business — address, geo-location on the map, nature of possession and proof.
   • Additional Places of Business — warehouses, branches or godowns in the same state.
   • Goods and Services — top HSN codes for goods and SAC codes for services you supply.
   • State Specific Information — professional tax or state excise details where applicable.
   • Aadhaar Authentication — choose Yes to authenticate (recommended).
   • Verification — tick the declaration, select the signatory and sign.
10. Submit using DSC (mandatory for companies and LLPs), e-signature or EVC.

The application stays in "Draft" until submitted. If you do not submit within 15 days of TRN generation, the TRN and data are purged.

Aadhaar authentication and ARN

11. If you opted for Aadhaar authentication, each promoter and the authorised signatory receives a link by email and SMS. Each person opens it, enters their Aadhaar number or VID and verifies an OTP. The link stays valid for 15 days.
12. In some cases the system asks for biometric authentication and document verification at a designated GST Suvidha Kendra (GSK). If you opted out of Aadhaar authentication, a GSK visit is generally required.
13. Once authentication is complete, the portal generates the Application Reference Number (ARN), usually within minutes, and emails the acknowledgement. Track status under Services > Registration > Track Application Status.

What happens after you submit?

A tax officer examines the application. One of three things happens:

Outcome	Form	What you do
Approved	REG-06 (registration certificate)	Download the certificate from the dashboard; your GSTIN is active
Query raised	REG-03 (notice for clarification)	Reply with REG-04 and upload any documents requested, within the time given
Rejected	REG-05	Read the reasons, correct the issue and apply afresh

Where the application is not authenticated through Aadhaar, or the risk system flags it, the officer may order physical verification of your premises before deciding, which lengthens the timeline.

After approval, display your registration certificate at your principal place of business and display the GSTIN on your signboard, as the rules require. Then set up your invoicing: the GSTIN, legal name and state code go on every invoice. Our guide to the GSTIN number format explains how to read the number you have just received, and you can confirm it is active with the GSTIN validator.

Worked example: a Pune design studio registers

A two-partner design studio in Pune, Maharashtra, expects service turnover of ₹28 lakh this year and will bill clients in Bengaluru.

• Is registration required? For a service provider in Maharashtra the threshold is ₹20 lakh, so yes — the studio will cross it. Inter-state supply of services below the threshold does not by itself force registration, but turnover does here.
• Timing. Turnover crosses ₹20 lakh on 14 August. The studio must apply within 30 days, so by 13 September, for registration to be effective from 14 August.
• Signing. As a partnership, it can sign with EVC; a DSC is optional.
• First invoice. For a ₹1,50,000 design fee to a Bengaluru company, the place of supply for a B2B service is generally the recipient's location (Karnataka), so the studio charges IGST at 18%: ₹27,000, invoice total ₹1,77,000.
• Effect of late filing. If the partners applied on 1 November instead, registration would only start from the grant date, but tax would still be due on supplies made after 14 August, without the ability to issue tax invoices for them on time.

Can I choose the composition scheme while registering?

Yes. In the Business Details tab you can opt for composition if you are eligible. Composition suits small traders and manufacturers who mainly sell to consumers, because tax is paid at a low rate on turnover and compliance is quarterly. The trade-off is no input tax credit and no inter-state outward supplies. Read composition scheme under GST before ticking the box, because switching later requires separate forms and timing rules.

What is the Rule 14A option in the application?

While filling Part B, the portal's user manual shows a field titled Option for registration under Rule 14A. You select "Yes" only if your output tax liability on supplies to registered persons will be ₹2.5 lakh or less per month; otherwise you select "No". The manual adds a declaration that appears when you choose "Yes". Read it before ticking, because the option comes with its own conditions, and pick "No" if you expect larger B2B sales soon.

Common mistakes that delay GST registration

• Name mismatch with PAN. The legal name in Part A must match the PAN database exactly, including "Private Limited" versus "Pvt Ltd".
• Address proof that does not match the address typed. Officers routinely raise queries when the bill shows a different flat number or pin code.
• Missing consent letter. If the premises are owned by a parent or spouse, add a consent letter and their ownership proof.
• Skipping Aadhaar authentication. It is optional, but opting out commonly leads to physical verification and a longer wait.
• Wrong HSN/SAC selection. Pick the codes for what you actually supply; they appear on your registration details and are checked against your returns.
• Using a consultant's mobile number. OTPs and notices go to the primary signatory's contacts. Use your own.
• Applying late. Missing the 30-day window shifts the effective date and leaves a gap in compliance.

How billing software helps once you are registered

Once your GSTIN is live, the next task is issuing correct invoices from day one. Billing Software by Betterwork stores your GSTIN and state, checks customer GSTINs, applies CGST+SGST or IGST automatically, and exports data for GSTR-1. If you want to see it with your own items, you can book a demo.

Key takeaways

• GST registration is free and done online in Form REG-01 on gst.gov.in.
• Part A gives you a TRN; Part B must be submitted within 15 days or the data is purged.
• Opting for Aadhaar authentication is the fastest route to an ARN and approval.
• Apply within 30 days of becoming liable so registration is effective from the liability date.
• Answer any REG-03 query promptly through REG-04; approval is issued in REG-06.
• Display your certificate and GSTIN, then set up compliant invoicing immediately.

This guide is general information, not tax advice. Rules last checked on 20 October 2026; confirm with your tax professional for your situation.