GST registration online: who needs it, documents and the step-by-step process

GST registration gives your business a 15-character GSTIN, the right to charge GST on invoices, and the right to claim input tax credit on what you buy. This guide covers who needs it, what to keep ready, and how the application moves from your screen to a certificate.

Who needs to register

You need to register when your aggregate turnover in a financial year goes above the threshold. The usual thresholds are:

Supply	Usual threshold	Special category states
Goods	₹40 lakh	₹20 lakh or ₹10 lakh, depending on the state
Services	₹20 lakh	₹10 lakh

Some states choose a ₹20 lakh threshold for goods, so check your own state's notification. Thresholds are set by the GST Council and can change; confirm on the GST portal before you rely on a figure.

Registration is needed whatever your turnover if you:

• Make taxable supplies through most e-commerce operators
• Are a casual taxable person or a non-resident taxable person
• Must pay tax under reverse charge
• Are an input service distributor, or deduct or collect tax at source

If you only sell exempt goods or services, or fall below the threshold, registration is optional. Many small businesses register voluntarily so customers can claim credit on their invoices.

Documents you need

For a proprietor or individual:

• PAN and Aadhaar of the proprietor
• Passport-size photograph
• Proof of the place of business: electricity bill, property tax receipt, or rent agreement with the owner's consent
• Bank account proof: cancelled cheque or first page of the passbook or statement
• Mobile number and email address you can receive OTPs on

For a company or LLP, add the certificate of incorporation, PAN of the entity, the authorisation letter or board resolution for the signatory, and the PAN, Aadhaar and photograph of directors or partners. A Digital Signature Certificate (DSC) is needed to sign the application for companies and LLPs.

The process, step by step

1. Part A of the application (REG-01). On the GST portal, enter your PAN, mobile number and email. Both are verified by OTP and the portal issues a Temporary Reference Number (TRN).
2. Part B. Log in with the TRN and fill business details, promoters or partners, authorised signatory, principal place of business, goods and services with their HSN or SAC codes, and bank details. Upload the documents above.
3. Verify and submit. Sign with e-sign (Aadhaar OTP) or DSC. On submission you receive an Application Reference Number (ARN) that you can use to track status.
4. Officer verification. The tax officer reviews the file. If something is unclear you receive a notice on Form GST REG-03 and must reply, usually within seven days.
5. Approval. On approval you receive the registration certificate (Form GST REG-06) with your GSTIN. Download it and display it at your place of business.

Common reasons applications get queried

• Address proof that does not match the address typed in the form
• A rent agreement without a no-objection letter from the owner
• A trade name or legal name that differs from the PAN record
• Wrong HSN or SAC description for the main business activity
• Bank account in a different name from the registrant

After you get your GSTIN

Registration is the start of a monthly rhythm, not the end of a task.

• Issue tax invoices with your GSTIN, the correct HSN or SAC code and the tax split shown.
• File GSTR-1 (sales) by the 11th and GSTR-3B (summary and payment) by the 20th of each month, unless you opt for the quarterly scheme. The compliance calendar lists the dates, and GSTR-1 vs GSTR-3B explains how the two returns connect.
• File a nil return when there is no activity. Skipping it still attracts a late fee.
• Keep records of invoices, credit notes and payments. You will need them for the annual return.

If you need a quick tax split on an invoice, use the GST calculator. For registration and ongoing returns handled by an expert, see GST registration and filing.