How to Register for GST Online in India – Step-by-Step Guide

The Goods and Services Tax (GST) registration process in India is entirely digital and must be completed through the official government portal: gst.gov.in. The Ministry of Finance has streamlined this process to make tax compliance more accessible and user-friendly. Any business entity or individual whose annual turnover exceeds the prescribed threshold of ₹20 lakh (which may vary to ₹10 lakh or ₹40 lakh depending on the state and the nature of supplies) is required to obtain GST registration.

In this guide, you will learn:

• How to complete Part A of the GST Registration Application

   

• How to fill in Part B of the GST Registration Form

   

• Common FAQs to help clarify frequent doubts regarding the process

How to Complete Part-A of the GST Registration on the GST Portal

Follow the steps below to begin your GST registration online:

Step 1 – Visit the GST Portal

Start by visiting the official GST website: www.gst.gov.in.
Navigate to the ‘Services’ section, choose ‘Registration’, and then select ‘New Registration’ from the drop-down options.

Step 2 – Fill in Part A and Generate TRN (Temporary Reference Number)

To begin the registration process:

• Select the ‘New Registration’ option.

   

• Under the ‘I am a’ field, choose ‘Taxpayer’.

   

• Choose your State and District from the respective dropdowns.

   

• Enter the Legal Name of the Business exactly as mentioned on the PAN card.

   

• Provide the PAN number of the business.

   

• Fill in your email address and mobile number.
  
  
  (Note: If your PAN is already linked to valid contact details, you may not need to enter them again.)
  

   

• You will receive OTPs on the provided email and mobile number (or PAN-linked contacts, if applicable).

   

• Enter the OTPs and click ‘Proceed’ to generate your TRN.

Step 3 – OTP Verification and TRN Confirmation

Input the OTPs received on your email and mobile number (or PAN-linked contact info) in the relevant fields.
Click ‘Continue’ to proceed.
If you haven’t received the OTPs, you can choose ‘Resend OTP’ to generate new ones.

Step 4 – Generation of TRN (Temporary Reference Number)

Upon successful verification, a 15-digit Temporary Reference Number (TRN) will be displayed on the screen.
This TRN will also be sent to your registered email address and mobile number (or PAN-linked contacts).
Make sure to note down this TRN, as it is required to complete the second part (Part B) of your application within 15 days.

Step 5 – Access GST Portal Using TRN

Return to the GST portal and go back to the ‘New Registration’ section.
Select ‘Temporary Reference Number (TRN)’, enter your 15-digit TRN, input the displayed captcha, and click ‘Proceed’ to begin filling Part-B of your registration.

Step 6 – Verify with OTP

An OTP will be sent to your registered mobile number and email address (or the contact details linked to your PAN).
Enter the received OTP in the designated field and click ‘Proceed’ to move forward.

Step 7 – Track Application Status

Your application status will now appear as “Draft” on the screen.
Click on the Edit icon next to the draft status to continue filling out the GST registration form.

Steps to Complete Part-B of GST Registration Application

Part B of the GST registration form contains 10 sections that must be carefully filled out. You’ll be required to provide specific business details and upload supporting documents. In 2020, the Aadhaar authentication step was added, while submission of bank account details was made optional during registration.

Documents Required for GST Registration

Keep the following documents ready to streamline the registration process:

• Photographs of the authorized signatories

   

• Business Constitution Proof (such as Partnership Deed, Certificate of Incorporation, etc.)

   

• Address Proof of the business location

   

• Bank account details (optional at the time of application)

   

• Aadhaar verification and authentication, if opted for

   

⚠️ Note: As of 27th December 2018, providing bank account information is not mandatory during the initial GST registration.

Step 8 – Enter Business Details

In the Business Information section, provide your trade name, constitution of business, and district.

🔹 Note: The trade name is distinct from the legal name of the business entity.

Next, indicate whether you wish to opt into the Composition Scheme by selecting Yes or No under “Option for Composition”. If you opt in, specify the category of registered person—such as a manufacturer, works contract service provider, or any other eligible person under the scheme.

Continue by entering:

• The date your business commenced

   

• The date when GST liability begins

   

If you are registering as a casual taxable person, choose Yes in the corresponding field. Upon doing so, you’ll be prompted to generate a challan and make an advance tax payment as required under GST rules for casual registrants.

Finally, under ‘Reason for obtaining registration’, choose the appropriate reason—for example, Input Service Distributor—or select from the other available options relevant to your business.

Enter the required information in the fields that appear based on your chosen option. For instance, if you select ‘SEZ Unit’, you’ll need to provide details such as the SEZ name, approving authority’s designation, approval order number, and upload the necessary supporting documents.

In the ‘Indicate Existing Registrations’ section, select the applicable prior registration type—such as Central Sales Tax, Excise, or Service Tax—then enter the registration number and registration date. Once done, click the ‘Add’ button to include the details.

Once the details are entered, you notice that the tile turns blue in color indicating the completion of filling up details in that section.

Step 9 – Enter Promoter/Partner Details

Navigate to the Promoters/Partners section, where you can provide information for up to 10 individuals.

You’ll need to fill in personal information including full name, address, mobile number, date of birth, email ID, and gender. Additionally, provide identity-related details such as designation/status, Director Identification Number (if applicable to companies), citizenship status, PAN, and Aadhaar number.

Enter the residential address and upload a recent photograph of the individual. The supported file formats are PDF or JPEG, and the maximum size allowed for each file is 1 MB.

If one of the promoters is to act as the primary authorised signatory, select the appropriate option. After completing the section, click ‘SAVE & CONTINUE’ to move forward.

Step 10 – Enter Authorised Signatory Information

Provide the details of the Authorised Signatory in a manner similar to the information submitted for promoters or partners in Step 9. This includes personal details such as name, address, contact number, date of birth, email ID, PAN, and Aadhaar number.

If a GST Practitioner is appointed, you must enter their Enrollment ID. In the case of an Authorised Representative, fill in the basic identification and contact information as prompted.

Make sure the signatory’s details are accurate, as this individual will be responsible for all GST-related actions on behalf of the business.

Step 11 – Enter Details of Principal Place of Business

The Principal Place of Business refers to the main location in the state where the taxpayer carries out business operations. This is typically the site where the books of accounts are maintained and where the key managerial personnel are based.

You need to input the following information:

• Complete address (including district)

   

• Sector/Circle/Ward/Charge/Unit

   

• Commissionerate, Division, and Range codes

   

• Official contact number

   

• Type of occupancy – whether the premises are owned, rented, leased, shared, etc.

   

Next, upload the relevant supporting documents:

• A consent letter or No Objection Certificate (NOC) if the premises are rented/shared.

   

• SEZ Unit/Developer approval documents, if applicable.

   

Select the nature of business activities conducted at the premises (such as warehouse, factory, retail, etc.) and add details for any additional business locations, if necessary. Once done, click on ‘SAVE & CONTINUE’.

Important Notes:

• To determine your GST jurisdiction, use the clickable link provided in this section. You can also refer to a dedicated page for a step-by-step jurisdiction check.

   

• If applying for GST registration as an Insolvency Resolution Professional (IRP) handling CIRP of a company, ensure to mention the original GST registration details of the corporate debtor.

   

• If uploading multiple documents, combine them into a single file. Accepted formats are PDF or JPEG, maximum size 1 MB, and up to two files can be uploaded.

Step 12 – Enter Details of Goods and Services with HSN/SAC Codes

You must provide information about the goods or services your business supplies. Enter up to 5 major goods (using HSN codes) and 5 major services (using SAC codes) that best represent your business activity.

If you have opted for the composition scheme, the screen layout may appear slightly different but still requires the top goods or services to be listed.

Step 13 – Enter Bank Account Details

You can enter details for up to 10 bank accounts belonging to the business. As of 27th December 2018, providing bank account details at the time of GST registration is optional.

If you skip this step during registration, once your GSTIN is approved, the GST portal will prompt you to submit your bank details through a non-core amendment application when you log in for the first time.

Be sure to upload supporting documents such as:

• A cancelled cheque

   

• Bank statement, or

   

• Passbook copy showing account holder name, account number, IFSC code, etc.

   

Click ‘SAVE & CONTINUE’ once all details are filled in.

Step 14 – Provide State-Specific Information

In this section, you need to enter details required as per your state’s tax regulations. Fill in the following:

• Professional Tax Employee Code Number (if applicable)

   

• Professional Tax Registration Certificate Number

   

• State Excise License Number, along with the name of the individual or entity holding the license

   

Once all required state-specific details are entered accurately, click on ‘SAVE & CONTINUE’ to proceed to the next step.

Step 15 – Aadhaar Authentication

In this step, indicate your preference for Aadhaar authentication. You can choose to opt-in or opt-out based on your comfort and requirements.

If you opt for Aadhaar authentication, it helps speed up the verification and approval of your GST registration. To understand the procedure, benefits, and alternative methods, refer to our detailed guide: “All you need to know about Aadhaar authentication and steps.”

After making your selection, proceed to the next step in the application process.

Important Note:
If the authorised signatory opts for Aadhaar authentication, the need for physical verification of the business premises is waived off in most cases. Only specific exceptions may require a site visit by the tax officer. Once Aadhaar authentication is successfully completed, the Application Reference Number (ARN) is generated immediately.

Step 16 – Verification of Application

After completing all sections of the GST registration form, navigate to the Verification page.

• Tick the declaration checkbox to confirm that all information provided is true and correct.

   

• Submit the application using any one of the following methods:

   

1. Digital Signature Certificate (DSC):

    

   • Mandatory for Companies and LLPs.

      

2. e-Sign Option:

    

   • An OTP is sent to the mobile number linked with Aadhaar.

      

3. Electronic Verification Code (EVC):

    

   • An OTP is sent to the registered mobile number for validation.

      

Once verification is complete, the application is successfully submitted for GST registration processing.

Step 17 – ARN Generation

After successfully submitting your GST registration application, a confirmation message will appear on the screen. The system will also generate an Application Reference Number (ARN), which is sent to your registered email ID and mobile number.

You can track the status of your GST registration anytime by entering the ARN on the GST portal.

Tip:
Still unsure whether GST registration applies to your business? It’s best to check eligibility based on your turnover, nature of supplies, and state-specific thresholds.

For a smooth and stress-free experience, consider using our GST Registration Services to handle your application with expert support.