GST Registration (GSTIN)

What is GST registration?

GST registration is the process by which a business obtains a Goods and Services Tax Identification Number (GSTIN) from the Goods and Services Tax Network (GSTN), the body that runs the GST portal for the Department of Revenue under the Ministry of Finance. The GSTIN is a 15-digit alphanumeric number built around the applicant's PAN, with a state code at the front and a check digit at the end.

A GSTIN is what makes a business part of the formal indirect tax chain. Without it you cannot legally charge GST on your invoices, you cannot claim input tax credit on the GST you pay to your own suppliers, and you cannot list on e-commerce marketplaces such as Amazon or Flipkart, which require the seller's GSTIN before onboarding.

Registration is done entirely on gst.gov.in. There is no offline application form. The process has two halves: Part A, which validates your PAN, mobile number and email and issues a Temporary Reference Number (TRN); and Part B, the full application with business details and documents, which on submission generates an Application Reference Number (ARN). Approval results in a registration certificate in Form GST REG-06 downloadable from the portal.

Who needs GST registration?

You must register if:

• Your aggregate annual turnover crosses the threshold. For suppliers of goods this is Rs 40 lakh, and for suppliers of services Rs 20 lakh, with lower limits of Rs 20 lakh and Rs 10 lakh respectively for the special category states. States were given an option on the goods threshold, so the limit that applies in your state should be confirmed on gst.gov.in.
• You fall in any category under Section 24 of the CGST Act, 2017, which requires compulsory registration irrespective of turnover. This covers persons making inter-state taxable supplies, casual taxable persons (someone with a business elsewhere who supplies occasionally in a state where they have no fixed place of business), non-resident taxable persons, persons liable to pay tax under reverse charge, e-commerce operators, and persons supplying goods through an e-commerce operator. A seller listing goods on a marketplace therefore needs a GSTIN from the first sale.
• You want to register voluntarily although you are below the threshold, usually to claim input tax credit or to satisfy registered buyers.

You do not need to register, or cannot register, if:

• You are below the threshold and supply only within your own state and not through an e-commerce operator. Registration is optional, not required.
• You supply only exempt or nil-rated goods and services, or goods outside GST altogether. A person dealing exclusively in exempt supplies is not eligible for a normal registration.
• You are a salaried employee. Salary is not a supply under GST, and an employee is not eligible to register on the basis of employment income.
• You are an agriculturist, to the extent of supply of produce out of cultivation of land, who is outside the registration requirement.

Registration is state-wise and PAN-based. A business operating in three states needs three GSTINs against the same PAN, one per state.

What documents are required?

What does GST registration cost?

Nothing. The Government of India levies no fee for GST registration. The whole process, from Part A to the issue of the certificate in Form GST REG-06, is free on gst.gov.in.

This is worth stating clearly because GST registration is among the most aggressively sold "services" online. A chartered accountant, company secretary or GST practitioner may perfectly legitimately charge a professional fee for preparing your application and handling the notices, and for a company with complex premises documentation that can be money well spent. But nobody is paying a government fee, because there isn't one. If a website or an agent quotes you a "government charge" or a "GST department fee", it is fabricated. A sole proprietor with a PAN, an Aadhaar-linked mobile number and an electricity bill can complete the entire application without help.

How to apply for GST registration online

1. Open gst.gov.in and go to Services → Registration → New Registration.
2. In Part A, select "Taxpayer" as the type, choose your state and district, and enter the legal name of the business exactly as it appears on the PAN, along with the PAN, a mobile number and an email address.
3. Verify the two separate OTPs sent to the mobile number and the email address. On success the portal issues a Temporary Reference Number (TRN).
4. Return to Services → Registration → New Registration, select Temporary Reference Number, enter the TRN and the OTP, and open Part B.
5. Complete the application tabs: business details, promoters and partners, authorised signatory, authorised representative, principal place of business, additional places of business, goods and services with their HSN or SAC codes, state-specific information, Aadhaar authentication and verification.
6. Upload the documents in each tab: premises proof, photographs, constitution document and authorisation letter, within the file size and format limits shown on screen.
7. Complete Aadhaar authentication for the promoter and authorised signatory when prompted. Where your state requires it, book and attend biometric Aadhaar verification at the designated GST Suvidha Kendra with the documents listed in the appointment message.
8. Submit the application on the Verification tab, signing with a Digital Signature Certificate (mandatory for companies and LLPs) or with EVC.
9. Note the ARN shown on screen and emailed to you. This is your tracking number.
10. Once approved, download the certificate in Form GST REG-06 from Services → User Services → View/Download Certificates, and create your portal login using the temporary credentials sent to your email.

How to check your application status

1. Go to gst.gov.in → Services → Registration → Track Application Status.
2. Choose Registration as the module and enter your ARN, or your TRN if Part B has not been submitted yet.
3. Read the stage shown: Pending for Processing, Site Verification Assigned, Pending for Clarification, Approved or Rejected.
4. If it shows Pending for Clarification, log in with the TRN, open Services → Registration → Application for Filing Clarifications, and respond within the period stated in the notice.

How long does GST registration take?

Where Aadhaar authentication is completed successfully and no query is raised, the GSTIN is normally issued within about seven working days of the ARN being generated. Where Aadhaar authentication is not completed, or the application is selected for physical verification of the premises, the officer works to a longer statutory window and the process can extend to roughly thirty days.

Any notice issued in Form GST REG-03 stops that clock. It restarts when you file your reply in Form GST REG-04, so a single unanswered email can add weeks to what should have been a one-week process. Check the email address you gave in Part A daily until the GSTIN arrives.

Why GST applications get rejected, and how to fix them

• Legal name does not match PAN. The name in Part A must match the PAN database character for character, including the order of names. Any variation fails validation immediately.
• Weak premises proof. This is the single largest cause of notices. For rented premises, the rent agreement alone is often not enough; the officer wants the owner's ownership proof too, such as an electricity bill or property tax receipt in the owner's name. For shared or family premises, a consent letter on plain paper from the owner, plus their ownership proof, is the accepted combination.
• Blurred or mismatched uploads. An address on the electricity bill that does not match the address typed in the application will be queried. So will an unreadable scan.
• Aadhaar authentication not completed, or biometric verification appointment not attended within the window. This pushes the file to physical verification and can end in rejection.
• Bank account details not furnished within the period allowed after registration. The account must be in the name of the registered business and linked to the same PAN.
• Wrong business constitution selected, for example a proprietorship registered as a partnership, which then conflicts with the documents uploaded.

When a query is raised, the officer issues Form GST REG-03; you reply in Form GST REG-04 within the stated time. If you do not reply, or the reply is not accepted, the application is rejected in Form GST REG-05. Rejection is not fatal: correct the underlying document problem and file a fresh application. The common mistake is refiling with the same defective premises proof and being rejected again.

What are your obligations after registration?

Registration is the beginning of a compliance relationship, not the end of a task. Once you hold a GSTIN you must issue tax invoices in the prescribed format, file returns on the due dates even in months with no transactions (nil returns are still returns), display the registration certificate at your principal place of business, and quote your GSTIN on invoices and on the portal. Late filing attracts late fees and interest, and prolonged non-filing can lead to suspension and cancellation of the registration. This is precisely why voluntary registration below the threshold should be a considered decision rather than a default one.

Grievance and helpline

• GST helpdesk, toll-free: 1800-103-4786
• Self Service / Grievance Redressal Portal: selfservice.gstsystem.in, where you log a ticket and track it to closure
• GST Knowledge Portal on gst.gov.in for user manuals, FAQs and videos on each registration step

The GSTN has moved grievances to the self-service portal rather than email, so a written complaint about a stuck ARN, an OTP that will not arrive, or a verification appointment that cannot be booked should be logged there with your ARN or TRN quoted. Escalation on the substance of a rejection, as opposed to a portal fault, lies with the jurisdictional officer whose details appear against your application on the portal.