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Guide

How to Register for GST in India: Documents, Online Steps and Deadlines

By TheFinanceBase Team 11 min read

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Register for Goods and Services Tax (GST) online on the GST Portal through Form GST REG-01. You first verify your PAN, email and mobile number to obtain a temporary reference number (TRN), then complete Part B with business, premises, signatory, goods-and-services and authentication details. A person generally has 30 days after becoming liable to apply; a casual or non-resident taxable person must apply at least five days before starting business.

Turnover alone does not decide liability. Taxable supplies, the state in which you operate, compulsory-registration provisions and available exemptions all matter. Use this guide to prepare the application and meet the relevant deadline, but check current notifications and professional advice for an unusual fact pattern.

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Who needs GST registration?

The general rule in section 22(1) of the Central Goods and Services Tax (CGST) Act, 2017, cited in the Government of India text, uses an aggregate-turnover threshold of more than ₹20 lakh in a financial year. The quoted proviso uses ₹10 lakh for the special-category states covered by that provision. These figures are not a universal eligibility test: later amendments, notifications and state-specific rules can change how an individual case is treated.

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Section 24 separately identifies categories that must register, subject to applicable exemptions. A business can therefore have a registration obligation even when its turnover is below the general threshold. Conversely, an exemption may apply to a person who would otherwise appear to cross a threshold.

Questions to answer before opening the application

  • Are you making taxable supplies, exempt supplies or a mixture?
  • Where are the supplies made and where are the business premises located?
  • What is your aggregate turnover for the relevant financial year?
  • Do you fall into a compulsory-registration category under section 24 or a later notification?
  • Does a current exemption cover your activity, supply type or location?

You may also apply voluntarily. Once registered voluntarily, the registration provisions and ongoing GST compliance obligations apply to you. The CGST Act page is the enacted 2017 text and may not be a consolidated statement of every later amendment; verify current law and notifications before relying on a threshold or exception.

Choose the correct registration category

Situation Timing rule Important consequence
Ordinary taxable person who becomes liable Apply within 30 days from the date liability arises. When filed within 30 days, registration generally takes effect from the liability date. A late application generally takes effect from the grant date.
Casual taxable person Apply at least five days before beginning business. The law provides for advance deposit of estimated tax liability for this category.
Non-resident taxable person Apply at least five days before beginning business. Advance deposit of estimated tax liability is also provided for this category.
Voluntary applicant Apply when you choose, subject to the portal and current law. GST registration provisions apply after registration, even if the general threshold did not require it.

“Casual” does not mean occasional sales by every small business. It is a defined GST category, generally relevant where a person occasionally undertakes transactions in a state or union territory where the person has no fixed place of business. Confirm the legal category before selecting it in REG-01.

What documents are required for GST registration?

There is no single fixed document bundle for every applicant. The GST Portal requests evidence according to the applicant’s constitution, authorised signatories and the legal basis on which each business premises is occupied. Prepare the information below and upload only the evidence the portal requests for your facts.

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Identity and contact information

  • PAN of the proprietor or entity, with the legal name matching PAN records.
  • State and district in which the principal place of business is located.
  • A working Indian mobile number and email address for the primary authorised signatory. You must be able to receive separate OTPs.
  • Constitution details, such as proprietorship, partnership, company, trust or another applicable form.

People responsible for the business

  • Promoter, proprietor, partner or director information applicable to the constitution.
  • Details of the primary authorised signatory.
  • Appointment or authority evidence where the signatory’s authority needs to be demonstrated.
  • Aadhaar-linked OTP access, or availability for biometric and document verification if the portal routes the application that way.

Business premises

  • Complete principal-place address, contact details and commencement information requested by the form.
  • Addresses for additional places of business, if any.
  • Evidence supporting your declared possession or occupancy basis for each premises, such as the category and record the portal asks you to select and upload.

Business activity and state-specific fields

  • Goods and services you supply, using the relevant descriptions or codes in the form.
  • State-specific information displayed for your registration.
  • Any other supporting record the portal generates as mandatory for your constitution, premises or signatory.

The portal guide describes bank-account details as optional in the initial application flow, with account information added after grant through a non-core amendment. Follow the current on-screen requirement rather than treating bank details as a universal prerequisite for submitting REG-01.

How do I register for GST in India?

The entire application is filed online. The portal divides the process into Part A, which establishes identity and contact details, and Part B, which contains the registration particulars and attachments.

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1. Start a new registration

  1. Open the GST Portal and select Services > Registration > New Registration.
  2. Choose the taxpayer option, then select the state and district.
  3. Enter the PAN-based legal name and PAN.
  4. Enter the primary authorised signatory’s email address and Indian mobile number, then submit the form.

Use a contact account that the signatory can access throughout the process. Changing access mid-application can make OTP and notice handling harder.

2. Verify both OTPs and save the TRN

The portal sends separate one-time passwords to the email address and mobile number. Enter each requested OTP. After successful verification, the portal generates a temporary reference number (TRN).

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Record the TRN and the exact email and mobile number used. A TRN is a continuation key, not proof that an application has been filed or that a GSTIN has been issued.

3. Reopen the saved Part B application

  1. Return to Services > Registration > New Registration.
  2. Select the TRN option rather than starting a fresh application.
  3. Enter the TRN and complete the requested OTP verification.
  4. Open the saved Part B application and continue from the last completed section.

The GST Portal guide states that an unsubmitted TRN and saved application are purged after 15 days if Part B is not submitted. Saving a draft therefore does not stop a statutory deadline and does not preserve the application indefinitely.

4. Complete every relevant Part B tab

The normal-taxpayer guide lists these sections:

  1. Business Details: constitution, trade name and other core particulars.
  2. Promoters/Partners: proprietor, partner, director or other applicable stakeholder records.
  3. Authorised Signatory: primary signatory and authority information. A primary authorised signatory is required.
  4. Principal Place of Business: address, contact details, possession basis and supporting evidence.
  5. Additional Places of Business: add every additional location that must appear on the registration.
  6. Goods and Services: identify the goods and services relevant to the business.
  7. State Specific Information: complete fields that appear for the selected state or territory.
  8. Aadhaar Authentication: choose and complete the authentication route presented to you.
  9. Verification: make the declaration and prepare the permitted signing method.

5. Upload the requested evidence

Match each upload to the possession category and business fact selected in the form. If the portal instructs you to combine evidence for a premises or signatory into one file, follow that instruction and its file limits. An address document that does not support the declared occupancy basis can lead to a clarification request even when the address itself is correct.

6. Complete Aadhaar authentication

The portal may offer OTP-based Aadhaar authentication or route you to a designated GST Suvidha Kendra for biometric and document verification. The route depends on the application and the outcome of the authentication checks.

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The GST Portal Aadhaar FAQ says Aadhaar verification should be completed within 15 days. Complete an OTP request promptly; if an appointment or biometric visit is generated, do not assume that submitting the form alone completes this step.

7. Verify and submit

Review the legal name, PAN, signatory, addresses, goods and services, attachments and declarations. Submit using an available permitted method, such as a digital signature certificate (DSC) or electronic verification code (EVC) where supported for your applicant type.

After successful submission and authentication, retain the acknowledgement reference number (ARN). Monitor the GST Portal as well as the registered email and mobile number for a notice, clarification request, appointment instruction or approval.

8. Download and check the certificate

When the application is approved, download the registration certificate and GSTIN from the taxpayer portal. Check the registered legal name, GSTIN and every business-place detail immediately. If a detail is wrong, use the applicable amendment process or respond to the portal’s instruction rather than continuing with an inaccurate certificate.

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What is the deadline to apply for GST registration?

Ordinary taxable person: 30 days

Under section 25(1) of the CGST Act, an ordinarily liable person generally must apply within 30 days from the date on which liability arises. If the normal taxpayer submits within that period, registration generally has an effective date from the liability date. If the person applies after the 30-day period, the effective date is generally the date the registration is granted.

Because the effective date can affect tax invoices, returns and tax payable, do not wait for the TRN draft to approach its 15-day purge limit. Treat the liability date as the date from which you plan backward, and allow time for evidence, authentication and any clarification.

Casual or non-resident taxable person: five days before starting

A casual or non-resident taxable person must generally apply at least five days before commencing business. These categories also involve advance deposit of estimated tax liability under the Act. The five-day rule is a minimum; it is not a recommended filing target when an appointment, document review or correction may be needed.

Draft and Aadhaar windows: 15 days

Two separate 15-day periods appear in the portal guidance:

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  • An unsubmitted TRN or saved Part B application is purged after 15 days, according to the registration guide.
  • Aadhaar verification should be completed within 15 days, according to the Aadhaar FAQ.

Neither period replaces the statutory 30-day or five-day registration deadline.

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How many days does GST registration take?

There is no single guaranteed approval time. The GST Portal Aadhaar FAQ describes different no-action deemed-approval outcomes depending on the authentication route. For an ordinary application, it states that an application may be deemed approved after seven working days if no action is taken. Failed or unverified Aadhaar cases are not covered by that seven-working-day route; the FAQ describes a possible deemed approval after 30 calendar days if the officer takes no action.

These are conditional administrative outcomes, not a promise that every application will be approved in seven working days or 30 calendar days. An officer notice, a request for clarification, incomplete authentication, an appointment requirement or a mismatch in submitted evidence can change the timeline. The actual portal status and any notice addressed to you control what you must do next.

Authentication routes and what can delay an application

OTP authentication

Where the portal offers OTP Aadhaar authentication, use the Aadhaar-linked contact details requested and complete the process within the stated 15-day window. Keep the phone available while submitting; an expired or failed OTP can leave the application awaiting action.

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Biometric and document verification

If the portal directs you to a GST Suvidha Kendra, the application is not complete until the required biometric and document verification is performed. Follow the appointment instructions and bring the identity and supporting records requested by the portal.

Officer clarification

A clarification request usually means the officer needs a better explanation or document for a declared fact, such as the premises possession basis, signatory authority or identity details. Read the notice carefully, answer through the portal within the stated time and upload evidence that addresses the precise objection. Do not start a second application merely because the first is under review unless current instructions require it.

Common problems and practical fixes

Problem What it means Practical response
TRN cannot be found The TRN or contact details may have been entered incorrectly, or the 15-day draft period may have expired. Recheck the exact TRN and OTP contact details. If the draft was purged, begin a new application and keep the new TRN.
OTP does not arrive Delivery can be delayed or the wrong contact may have been entered. Confirm the email and mobile number, check spam or message blocking, wait for the portal’s resend interval and avoid repeatedly submitting expired codes.
Address evidence is rejected The upload may not support the possession category selected in the form. Review the declared occupancy basis, provide the evidence requested for that basis and answer any clarification through the ARN-linked application.
Aadhaar authentication remains pending The selected route may require OTP completion, an appointment or officer review. Check the authentication status and portal messages. Complete the appointment or document step rather than assuming the ARN alone is sufficient.
Application submitted but no certificate yet Submission creates an ARN; it does not guarantee immediate approval. Track the ARN status and respond to notices. The portal’s status, not a generic processing estimate, determines the next action.
Bank details are not available in the initial form The guide describes bank details as optional at this stage. Follow the current portal prompt and add account details after grant through the applicable non-core amendment if required.

Before you click submit: a final checklist

  • The legal name and PAN match the applicant’s records.
  • The selected state and district are correct.
  • The primary authorised signatory can access the registered email and mobile number.
  • All promoters, partners, directors or proprietors required for the constitution are entered.
  • The principal and additional business places are complete and supported by matching evidence.
  • Goods, services and state-specific fields reflect the actual activity.
  • The selected GST category matches the facts: ordinary, casual, non-resident or voluntary.
  • Aadhaar OTP, biometric or document verification instructions have been completed or scheduled as required.
  • The declaration and signing method are ready.
  • You have recorded the TRN before continuing and the ARN after submission.
  • You know the relevant statutory deadline and have not treated a saved draft as a filing.

What happens after GST registration?

Registration is the start of compliance, not the end of the process. Download the certificate, verify the GSTIN and registered addresses, and preserve the submitted application and acknowledgement. Add bank details if the current portal process requires them after grant. Your return-filing, invoicing, tax-payment and record-keeping obligations depend on your registration type, supplies and later notifications, so use the current GST Portal instructions for those tasks.

If your eligibility depends on an unusual supply, an inter-state fact pattern, a compulsory-registration category, a special-category state rule or an exemption, have a qualified GST professional check the current law before you file. The threshold numbers and procedural screens described here should be read with the latest applicable Act, rules, notifications and portal prompts.

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