GST Registration: Complete 2026 Process, Documents & Timeline

1. Who Must Register Under GST? — Mandatory Registration (Section 22)

Section 22 of the CGST Act, 2017 prescribes the threshold limits and categories of persons who are required to obtain GST registration. The registration framework was designed to bring all significant economic participants within the tax net while exempting micro-enterprises below the threshold.

1.1. Aggregate Turnover Thresholds

The aggregate turnover threshold for mandatory registration under Section 22(1) is as follows:

Category	Threshold (General States)	Threshold (Special Category States)
Supplier of Goods	₹40,00,000	₹20,00,000
Supplier of Services	₹20,00,000	₹10,00,000
Supplier of Both Goods & Services	₹20,00,000	₹10,00,000

Special category States include Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Arunachal Pradesh, Sikkim, Himachal Pradesh, Uttarakhand, and Telangana (for goods suppliers, the ₹40 lakh threshold was extended via Notification No. 10/2019-Central Tax dated 07.03.2019). Note that Jammu & Kashmir and Puducherry have opted for the higher threshold of ₹40 lakh for goods.

The term “aggregate turnover” is defined in Section 2(6) of the CGST Act and includes the aggregate value of all taxable supplies, exempt supplies, exports of goods or services, and inter-State supplies of persons having the same PAN, computed on an all-India basis. It excludes the value of inward supplies on which tax is payable under reverse charge and CGST, SGST, UTGST, IGST, and cess.

1.2. Compulsory Registration Regardless of Turnover (Section 24)

Section 24 of the CGST Act lists categories of persons who must register irrespective of their aggregate turnover. These include:

• Inter-State suppliers — Any person making inter-State taxable supplies (except where exempted by notification for inter-State supply of handicraft goods or services up to ₹20 lakh/₹10 lakh)
• Casual taxable persons — Persons who occasionally undertake transactions involving supply of goods or services in a State where they have no fixed place of business
• Non-resident taxable persons — Persons who occasionally undertake transactions but have no fixed place of business or residence in India
• Persons liable to pay tax under reverse charge under Section 9(3) or Section 9(4)
• E-commerce operators required to collect tax at source under Section 52
• Persons supplying through e-commerce operators who are required to collect TCS under Section 52 (subject to exemption notifications)
• Input Service Distributors (ISD)
• Agents of a supplier
• Persons required to deduct TDS under Section 51
• Persons supplying OIDAR services from outside India to unregistered persons in India

For businesses that fall below the threshold but wish to claim input tax credit (ITC) or supply to other registered persons, voluntary registration under Section 25(3) is available. Once voluntarily registered, all provisions of the Act apply as if the person were registered under Section 22. Our GST registration advisory helps businesses evaluate whether voluntary registration is commercially beneficial.

2. Documents Required for GST Registration

The document requirements vary based on the constitution of the business. We have compiled the complete document checklist based on the GST Portal requirements and Rule 8 of the CGST Rules.

2.1. For Proprietorship Firms

• PAN card and Aadhaar card of the proprietor
• Photograph of the proprietor (passport-size, JPEG, max 100 KB)
• Bank account details — cancelled cheque, bank statement, or passbook first page
• Address proof of the principal place of business — electricity bill (not older than 2 months), property tax receipt, or municipal khata copy
• If rented premises — rent agreement along with NOC from the landlord
• If own premises — ownership deed, property tax receipt, or municipal khata

2.2. For Partnership Firms and LLPs

• PAN card of the firm/LLP
• Partnership deed (for partnership) or LLP Agreement (for LLP)
• PAN and Aadhaar of all partners/designated partners
• Photographs of all partners
• Address proof of the principal place of business (same as above)
• Bank account details of the firm/LLP
• Authorisation letter for the authorised signatory
• LLP registration certificate from the Ministry of Corporate Affairs (for LLPs)

2.3. For Private Limited Companies and Public Limited Companies

• PAN card of the company
• Certificate of Incorporation issued by the Registrar of Companies
• Memorandum of Association (MOA) and Articles of Association (AOA)
• PAN and Aadhaar of all directors
• Photographs of all directors
• Board resolution appointing the authorised signatory
• Letter of authorisation with digital signature of the authorised signatory
• Address proof of the registered office and principal place of business
• Bank account details of the company

For companies undergoing fresh incorporation, our private limited company registration service includes GST registration as part of the post-incorporation compliance package.

2.4. Document Specifications for Upload

Document Type	Accepted Formats	Maximum Size
Photographs	JPEG	100 KB
Address Proof / Other Documents	JPEG, PDF	1 MB each
Cancelled Cheque / Bank Statement	JPEG, PDF	1 MB

3. Step-by-Step GST Registration Process on the GST Portal (Form REG-01)

The GST registration application is filed electronically through the common portal at www.gst.gov.in. Rule 8 of the CGST Rules governs the application procedure. Below is the complete step-by-step process.

3.1. Part A — Temporary Reference Number (TRN) Generation

1. Navigate to Services → Registration → New Registration on the GST Portal.
2. Select “Taxpayer” from the “I am a” dropdown (other options include Tax Deductor, Tax Collector, Non-Resident Taxable Person, etc.).
3. Enter the State/UT and District of the principal place of business.
4. Enter the legal name of the business as appearing on the PAN card.
5. Enter the PAN number (of the entity for companies/firms, or individual for proprietors).
6. Enter the email address and mobile number of the primary authorised signatory.
7. Click “Proceed” — OTPs will be sent to the registered email and mobile number.
8. Enter both OTPs within the validity period and click “Proceed”.
9. A Temporary Reference Number (TRN) is generated and sent to the email and mobile. This TRN is valid for 15 days.

3.2. Part B — Completing the Application Using TRN

1. Return to Services → Registration → New Registration and select the “Temporary Reference Number (TRN)” tab.
2. Enter the TRN and the captcha, then click “Proceed”.
3. Verify with the OTP sent to the registered email and mobile.
4. The application form (Part B of REG-01) opens with multiple tabs:
   • Business Details — trade name, constitution of business, composition scheme election, date of commencement
   • Promoter/Partners Details — personal details, DIN (for directors), PAN, Aadhaar, photographs
   • Authorised Signatory — designation, contact details, authorisation proof
   • Authorised Representative — if any tax professional is appointed (CA, Advocate, etc.)
   • Principal Place of Business — address, nature of possession, nature of business activities
   • Additional Place(s) of Business — details of branches, warehouses, or godowns
   • Goods and Services — HSN codes (for goods) and SAC codes (for services) for the top 5 items
   • Bank Accounts — bank name, IFSC, account number (can be furnished within 45 days of registration)
   • State-Specific Information — professional tax registration, State excise licence, etc.
   • Verification — declaration by the authorised signatory
5. Upload all required documents in the specified formats.
6. Submit the application using DSC (mandatory for companies and LLPs) or EVC (Electronic Verification Code via Aadhaar OTP or bank account-based OTP).

3.3. Application Reference Number (ARN)

Upon successful submission, an Application Reference Number (ARN) is generated in Form GST REG-02. The ARN can be used to track the application status on the GST Portal under Services → Registration → Track Application Status.

4. Aadhaar Authentication in GST Registration

Aadhaar authentication was introduced vide Notification No. 62/2020-Central Tax dated 20.08.2020 and is now a critical component of the GST registration process. The authentication mechanism was introduced to reduce fraudulent registrations and expedite the approval process for genuine applicants.

4.1. How Aadhaar Authentication Works

After submitting Part B of the REG-01 application, the applicant is given the option to authenticate via Aadhaar. If the applicant opts for Aadhaar authentication:

1. An Aadhaar authentication link is sent to the email and mobile registered with the Aadhaar number.
2. The applicant must click the link and complete biometric/OTP authentication through UIDAI within 15 days of submission.
3. If Aadhaar authentication is successful, the application is processed under the expedited timeline of 3 working days instead of the standard 7 working days.

4.2. Persons Eligible for Aadhaar Authentication

• Proprietor — in case of a proprietorship firm
• Karta — in case of a Hindu Undivided Family (HUF)
• Managing or authorised partners and all partners — in case of a partnership firm
• Managing Director or authorised director and all directors — in case of a company (including the authorised signatory)
• Members of the managing committee — in case of a society, trust, or club

4.3. Consequences of Not Opting for Aadhaar Authentication

If the applicant does not opt for Aadhaar authentication or the authentication fails, the application will be subject to physical verification of the principal place of business under Rule 9(2) of the CGST Rules. Physical verification is conducted by the jurisdictional proper officer or an authorised officer, who visits the premises and prepares a verification report in Form GST REG-30.

The physical verification must be completed within 60 days from the date of submission of the application. The proper officer must issue either the registration certificate or a show cause notice for rejection within 30 days after the verification report is received. This significantly delays the registration timeline compared to Aadhaar-authenticated applications.

5. Deemed Approval Mechanism — Rule 9(5) of CGST Rules

One of the most taxpayer-friendly provisions in the GST registration framework is the deemed approval mechanism. Under Rule 9(5) of the CGST Rules:

• If the proper officer fails to take action (either approve, reject, or seek clarification) within 3 working days from the date of submission of the application (where Aadhaar authentication is successful), the application shall be deemed to have been approved.
• If Aadhaar authentication is not opted for or fails, and no action is taken within 7 working days (subject to physical verification timelines), the deemed approval applies after the physical verification period lapses.
• Upon deemed approval, the registration certificate in Form GST REG-06 is automatically generated on the common portal.

The deemed approval timeline was reduced from 7 working days to 3 working days for Aadhaar-authenticated applications vide Notification No. 62/2020-Central Tax. This was further reinforced by CBIC Instruction No. 03/2023-GST dated 14.06.2023, which directed proper officers to process applications within the prescribed timelines to reduce the pendency backlog.

6. Timeline for GST Registration — From Application to GSTIN

Stage	With Aadhaar Authentication	Without Aadhaar Authentication
Part A — TRN Generation	Same day	Same day
Part B — Application Completion	Within 15 days of TRN	Within 15 days of TRN
Aadhaar Authentication	1–2 days	Not applicable
Approval / Deemed Approval	3 working days	7 working days (or up to 60 days if physical verification)
Clarification Sought (REG-03)	Response due in 7 working days	Response due in 7 working days
Decision after Clarification (REG-04)	7 working days from response	7 working days from response
Bank Account Details Furnishing	Within 45 days of registration	Within 45 days of registration

7. Physical Verification — Rule 9(2) and Form GST REG-30

Physical verification of the principal place of business is triggered in the following scenarios:

1. Applicant does not opt for Aadhaar authentication — verification is mandatory before approval.
2. Aadhaar authentication fails — the application is routed for physical verification.
3. Proper officer has reason to believe that physical verification is necessary to confirm the genuineness of the application — even after successful Aadhaar authentication, the officer may order verification under Rule 9(3).

The verification officer visits the principal place of business and prepares a report in Form GST REG-30, which includes:

• Photographs of the business premises (interior and exterior)
• Verification of the nature of business activities actually conducted at the premises
• Confirmation of the business signage and infrastructure
• Verification of documents maintained at the premises (invoices, records, etc.)
• GPS coordinates of the premises (captured via the mobile application)

Based on the verification report, the proper officer either approves the application (REG-06) or issues a show cause notice in Form GST REG-27 proposing rejection. If a show cause notice is issued, the applicant must respond within 7 working days in Form GST REG-28.

8. Clarification Process — Forms REG-03 and REG-04

If the proper officer requires additional information or finds discrepancies in the application, they may issue a notice seeking clarification in Form GST REG-03 under Rule 9(2). The notice specifies the deficiencies or discrepancies found in the application.

The applicant must furnish the clarification or additional information in Form GST REG-04 within 7 working days from the date of receipt of the notice. Failure to respond within this period may result in rejection of the application.

After receiving the response in REG-04, the proper officer must make a decision within 7 working days — either approve the registration or issue a rejection order in Form GST REG-05.

9. Rejection of Application — Form REG-05 and Appeal

If the proper officer is not satisfied with the application or the clarification provided, they may reject the application by issuing an order in Form GST REG-05. The rejection order must specify the grounds for rejection and must be a reasoned order — not a mechanical or cryptic one.

An applicant whose registration is rejected can:

1. File a fresh application after rectifying the deficiencies highlighted in the rejection order.
2. File an appeal under Section 107 of the CGST Act before the Appellate Authority within 3 months from the date of communication of the rejection order (extendable by 1 month on sufficient cause). The appeal is filed in Form GST APL-01.

For cases where registration cancellation rather than rejection is the issue, see our guide on GST demand orders — accept or appeal.

10. Special Categories of Registration

10.1. Casual Taxable Person (Section 24(i) read with Section 27)

A casual taxable person must apply for registration at least 5 days before commencing business in the State. The registration is granted for a maximum period of 90 days, extendable by another 90 days. The applicant must deposit an advance tax equal to the estimated tax liability for the period of registration at the time of application.

10.2. Non-Resident Taxable Person (Section 24(v) read with Section 27)

A non-resident taxable person must also apply at least 5 days before commencing business. The application must be signed by an authorised signatory who must have a valid PAN. Advance tax deposit equal to estimated tax liability is mandatory. Registration is valid for 90 days, extendable by another 90 days.

10.3. Input Service Distributor (ISD) — Section 24(viii)

An ISD must obtain a separate registration under GST. The ISD registration is meant solely for the distribution of input tax credit of services to its branches having the same PAN. The ISD cannot make taxable supplies using this registration. With effect from 01.04.2025, the ISD mechanism for inter-State distribution has been made mandatory under the amended Section 20 of the CGST Act.

10.4. Voluntary Registration — Section 25(3)

Any person, even if not liable to be registered under Section 22 or 24, may voluntarily obtain GST registration. This is particularly useful for:

• Start-ups seeking to claim ITC on capital expenditure before crossing the turnover threshold
• Businesses supplying to corporates who require tax invoices for their own ITC claims
• Export-oriented businesses that need registration to claim refund of IGST or to file LUT under Section 16

Once voluntarily registered, the person must comply with all GST provisions including return filing, invoicing, and ITC reversal rules. Voluntary registration cannot be cancelled within one year from the date of registration.

11. Multiple Registrations — Section 25(2) and SEZ Provisions

Under Section 25(2), a person having multiple places of business in a State may obtain separate registration for each place of business. This is optional and not mandatory. However, the following categories require separate registrations:

• SEZ unit or developer — must have a separate registration from the DTA (Domestic Tariff Area) unit, even if both are in the same State
• Different business verticals — a person may obtain separate registrations for different business verticals in the same State under Section 25(2)

Each registration is treated as a distinct person under Section 25(4), meaning supplies between two registrations of the same entity are treated as supplies between related persons and must be valued under Rule 28 (at open market value or at 90% of the price charged for like supplies to an unrelated person).

12. Amendments to Registration — Form GST REG-14

After obtaining registration, any changes to the core fields (legal name, address of principal place of business, addition or deletion of partners/directors, etc.) require an amendment application in Form GST REG-14 under Rule 19 of the CGST Rules.

Core field amendments (legal name, principal place of business address within the same State, addition of partners/directors/karta) require approval from the proper officer within 15 working days. If no action is taken, the amendment is deemed approved.

Non-core field amendments (trade name, additional places of business, bank account details, goods and services description, authorised signatory) are approved automatically upon submission without the need for officer approval.

13. GST Registration Number (GSTIN) — Structure and Significance

The GSTIN is a 15-digit alphanumeric unique identification number assigned to every registered taxpayer. The structure is as follows:

Digits	Description	Example
1–2	State code (as per Indian Census 2011)	33 (Tamil Nadu)
3–12	PAN of the registered person	AABCU9603R
13	Entity number (1–9, then A–Z) for registrations within the same State	1
14	Default “Z”	Z
15	Check digit (alphanumeric)	5

14. Post-Registration Compliance Obligations

Upon obtaining GSTIN, the registered person must immediately begin complying with the following obligations:

• Display GSTIN on the name board at the principal place of business and every additional place of business — Section 26(2)
• Issue tax invoices for every taxable supply — Section 31 read with Rule 46
• File monthly/quarterly returns — GSTR-1 (outward supplies), GSTR-3B (summary return with tax payment). See our detailed ITC reversal and Rule 42/43 guide for input tax credit management
• Maintain books of accounts as prescribed under Section 35 read with Rule 56
• Furnish bank account details within 45 days of registration or before filing the first return, whichever is earlier
• File annual return (GSTR-9) by 31st December of the following financial year — Section 44

15. Common Reasons for Registration Delays and Rejections

Based on our experience handling hundreds of registration applications at Virtual Auditor, the most common causes of delay or rejection include:

1. PAN-Aadhaar name mismatch — The most frequent cause of Aadhaar authentication failure. The name on PAN and Aadhaar must match exactly, including spelling and order of name components.
2. Electricity bill older than 2 months — The address proof must be recent. Bills older than 2 months are routinely rejected.
3. Rent agreement without NOC — For rented premises, merely uploading the rent agreement is insufficient. A No Objection Certificate from the landlord is required.
4. Improper photograph specifications — Photographs must be in JPEG format within 100 KB. Blurred or incorrectly formatted photographs trigger clarification notices.
5. Incorrect HSN/SAC codes — Selecting wrong commodity codes can lead to jurisdictional issues and unnecessary scrutiny.
6. Multiple applications on the same PAN for the same State — Only one registration per State per PAN is permitted (except for SEZ or different business verticals).
7. Incomplete or illegible documents — Scanned documents must be clear and complete. Cropped or partially visible documents are rejected.
8. Non-functioning DSC — For companies and LLPs, ensure the DSC of the authorised signatory is valid and registered on the GST Portal before submission.

16. GST Registration for E-Commerce Operators and Sellers

The GST framework has special provisions for e-commerce ecosystems under Sections 52 and 9(5):

E-commerce operators (platforms like Amazon, Flipkart, Swiggy, Zomato, Ola, Uber) are required to register under GST regardless of turnover and collect Tax Collected at Source (TCS) at the rate of 1% (0.5% CGST + 0.5% SGST/UTGST or 1% IGST) on the net value of taxable supplies made through their platform.

Sellers on e-commerce platforms were initially required to register compulsorily irrespective of turnover. However, Notification No. 34/2023-Central Tax (dated 31.07.2023) exempted suppliers making intra-State supplies through e-commerce operators from mandatory registration, provided their aggregate turnover does not exceed the threshold limit and they satisfy other conditions.

17. Migration from Old Tax Regime to GST

While the migration of existing taxpayers from VAT, Service Tax, and Central Excise to GST was largely completed in 2017–2018, there are still cases where businesses registered under State laws may need to migrate. The provisional ID issued during migration has been largely replaced with permanent GSTINs. If a provisionally registered person has not completed the migration formalities, their registration may have been cancelled suo motu by the jurisdictional officer.

For businesses whose registrations were cancelled during the migration phase, the option to file a revocation application or appeal may still be available depending on the circumstances and applicable court orders.

18. Suo Motu Cancellation and Revocation — Sections 29 and 30

The proper officer may cancel a registration under Section 29(2) if the registered person has not filed returns for a continuous period of 6 months (for regular taxpayers) or 3 consecutive quarters (for composition taxpayers), or if the person has obtained registration by fraud, wilful misstatement, or suppression of facts.

A person whose registration has been cancelled may apply for revocation of cancellation in Form GST REG-21 within 30 days from the date of service of the cancellation order (extendable by the Additional Commissioner or Joint Commissioner by a further 30 days, and by the Commissioner by another 30 days, as per the proviso inserted by the Finance Act, 2023). Multiple amnesty schemes have been introduced allowing late revocation applications.

For detailed guidance on cancellation and revocation procedures, refer to the CBIC GST website for the latest notifications and circulars.

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