In this article, we are going to discuss “How to register GST in India” – A step-by-step guide will help you complete the registration process.
We are going to divide this article into three parts:
Eligibility of GST registration:
Every business involved in buying and selling of goods or service are required to obtain GST registration if the entity meets the below-mentioned criteria:
| Taxpayer type | Supply type | Registration limit |
| Normal taxpayer | Supply of goods | Aggregate turnover exceeds Rs. 40 lakh |
| Normal taxpayer | Supply of services | Aggregate turnover exceeds Rs. 20 lakh |
| Special category states | Supply of goods | Aggregate turnover exceeds Rs. 20 lakh |
| Special category states | Supply of services | Aggregate turnover exceeds Rs. 10 lakh |
*Special category states – Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttrakhand.
Documents Required for GST registration
Here is the list of documents required to complete the GST registration process:
| Type of entity | Documents required |
| Sole proprietor | PAN Card Aadhar Card Photograph Bank account details Address Proof |
| Partnership Firm (including LLP) | Partner’s PAN card Copy of partnership deed Photograph of all partners and authorized signatories Partner’s address proof Aadhar card of authorised Signatory Proof of appointment of authorized signatory Registration certificate / Board resolution of LLP Bank account details Address proof of principal place of business |
| Hindi Undivided Family | PAN card of HUF PAN card and Aadhar card of Karta Photograph of the owner Bank account details Address proof of principal place of business |
| Company (Public, Private, Indian, and foreign) | PAN Card of Company Incorporation certificate Memorandum and Articles of Association (MOA and AOA) PAN card and Aadhar card of authorized signatory and directors of the Company Photograph of all directors and authorized signatory Proof of appointment of authorized signatory Bank account details Address proof of principal place of business |
GST Registration online Process
Before proceeding for the GST registration online process, ensure to keep the documents ready as prescribed above.
PART – A
Step 1: Visit the GST portal https://www.gst.gov.in/ and on the home page, click on “Register Now.”
Step 2 : A registration page will open. Here you need to click on “New Registration” and fill the following details:
- I am a Taxpayer
- Select state/UT and district from the drop-down list
- Enter the name and PAN of the business
- Fill the active email Id and mobile number for receiving the OTP
Step 3: Ensure all the details are accurate and click on the “Proceed”
Step 4: On proceeding, you will receive an OTP on email and mobile number. Enter the OTP and click on continue.
Step 5: A temporary Reference Number (TRN) will be displayed on the screen and also sent to your email and mobile number.
Step 6: Now, go to the home page again and click on “Register now”
Step 7: This time, select the option “temporary Reference Number (TRN).” Enter the TRN received earlier, captcha code, and click on “proceed.”
Step 8: Again, you will receive an OTP on your registered email id and mobile number. Enter OTP and proceed.
Step 9: Here, on the dashboard, a draft status of your application will be saved.
PART – B
Now, you need to fill PART-B of the GST registration form online and submit the relevant documents.
Step 10: Once all the details are filled, go to the “verification” page, accept the declaration, and submit the GST registration application.
You can submit the application in the following ways:
- Digial Signature Certificate
- E-Sign – you will receive OTP on your registered Aadhar number
- EVC – you will receive OTP on your registered mobile number
Step 11: On successful submission of application, a “Success” message will be shown on the screen, and Application Reference Number (ARN) shall be sent to registered email and mobile.