Register through the official GST Portal at Services > Registration > New Registration. Complete Part A and Part B of Form GST REG-01, upload documents that match your business constitution and premises, then complete the Aadhaar or alternative verification route assigned by the portal. Whether you must register cannot be decided from one turnover figure: the answer depends on your state, type and location of supplies, legal form, exemptions and any compulsory-registration category that applies.
First, establish whether GST registration applies to you
Registration is compulsory when the Central Goods and Services Tax Act, applicable notifications or a special category requires it. It can also be obtained voluntarily. Section 22 provides the general turnover framework, while section 24 lists specified cases in which registration can be compulsory even when the ordinary turnover test is not the decisive issue.
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Before opening the application, identify:
- what goods or services you supply;
- where your supplies are made and where the business is located;
- whether you sell across state borders, supply through an electronic platform or fall into another specified category;
- your legal constitution, such as proprietorship, partnership, company, trust or society; and
- whether an exemption, notification or special rule changes the ordinary position.
The figures often quoted from section 22 are a general threshold of ₹20 lakh, a statutory starting figure of ₹10 lakh for the special-category-state provision, and an enhanced threshold of up to ₹40 lakh for qualifying suppliers exclusively engaged in goods. These are statutory figures in the Act, not a universal nationwide rule. Conditions, state coverage, supply type and later notifications determine whether a particular figure applies. Check the current Act and notifications for your facts rather than relying on a headline threshold.
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Turnover liability versus compulsory registration
A business below an applicable turnover threshold may still need registration if it falls within a compulsory-registration category under section 24 or another current provision. Conversely, a business that is not required to register may choose voluntary registration, which creates ongoing compliance responsibilities. If your position is unclear, obtain advice from a qualified GST professional before filing; a registration application does not by itself settle every question about tax liability.
How the GST registration application is organised
The electronic application uses Form GST REG-01 and is divided into two broad parts. The same general route is used for normal taxpayers and, with category-specific requirements, applicants such as composition taxpayers, casual taxable persons, input service distributors and SEZ applicants.
Part A: identity and contact details
Part A asks for the taxpayer type, State or Union Territory, district, legal name as recorded against PAN, PAN and the primary authorised signatory’s email address and mobile number. The portal validates the information and uses the contact details for OTPs, notices and status communications.
The GST Portal’s “Apply for Registration Normal Taxpayer” manual states: PAN is mandatory for registration with GST.
Use the legal name that matches the PAN record; a mismatch can lead to validation problems or a clarification request.
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After Part A, the portal presents tabs covering the business, promoters or partners, authorised signatory and representative where applicable, principal and additional places of business, goods and services, state-specific information, Aadhaar authentication and verification. The exact fields and upload choices can change, so follow the live portal prompts rather than an old screenshot or a generic document list.
Documents and information to prepare
There is no single document bundle that fits every applicant. The entity’s constitution, the people who must be verified and the way each premises is occupied determine what the portal asks you to upload.
| Information or evidence | Who normally needs it | How to prepare |
|---|---|---|
| PAN and matching legal name | Every applicant | Confirm the name in the PAN record before starting Part A. |
| Email and mobile for the primary authorised signatory | Every applicant | Use contacts that the signatory can access during the application and afterward. |
| Promoter, partner and authorised-signatory details | Applicants whose constitution requires them | Keep names and identity information consistent across the form and supporting records. |
| Constitution or incorporation evidence | Companies, LLPs, partnerships, trusts, societies and other non-proprietary entities, as applicable | Upload the evidence appropriate to the entity type shown by the portal. |
| Proof of the principal place of business | All businesses | Select evidence that matches ownership, tenancy or another lawful occupancy arrangement. |
| Proof for additional places of business | Applicants declaring additional premises | Prepare separate premises evidence for each location requested by the portal. |
| Goods and services information | All applicants | Provide the classifications and descriptions requested in the relevant tab. |
| State-specific information | Applicants for whom the portal displays state-specific fields | Complete the fields shown for the selected State or Union Territory. |
| Aadhaar or alternate verification readiness | Persons routed through the applicable authentication process | Keep the selected persons available for OTP, biometric or designated-centre verification. |
Premises evidence must match the real occupancy
For an owned premises, rented premises or another permitted arrangement, choose the evidence offered by the GST Portal checklist that corresponds to the actual situation. The principal-place and additional-place uploads should not describe a different address or occupancy arrangement from the one declared in REG-01.
Do not assume that every applicant must submit a rent agreement, utility bill, bank statement or cancelled cheque. The official checklist is conditional. A document accepted for one occupancy or constitution may not be the correct evidence for another. Check the current checklist and upload choices at the time you file.
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The portal manual describes bank-account information as not part of the initial mandatory registration fields in the workflow it covers; bank details may be added through a later amendment process. Portal requirements can change, so verify the live application before relying on that description.
Do not treat a cancelled cheque, a physical Aadhaar copy, or a digital-signature certificate as universally required for every applicant. Whether a digital signature or other additional step applies can depend on the entity and the current portal instructions.
Step-by-step: submit REG-01 online
- Open the GST Portal. Choose Services > Registration > New Registration.
- Select the taxpayer category. Choose the relevant taxpayer type, State or Union Territory and district. If you are a casual, non-resident, composition or other special applicant, select the category that matches your case.
- Enter Part A. Provide the legal name as per PAN, PAN, primary authorised signatory’s email and mobile number, and the other fields displayed. Complete the portal validation and retain any temporary reference details it issues.
- Open Part B. Fill the business-details, promoters or partners, authorised-signatory, premises, goods and services, state-specific, Aadhaar-authentication and verification tabs that apply to you.
- Upload constitution evidence. Use the document type and format shown for your entity. Ensure names, registration numbers and dates agree with the form.
- Declare the principal and additional premises. Enter complete addresses and upload evidence matching ownership, tenancy or other occupancy. Check that every declared additional location has the corresponding proof.
- Enter goods and services. Add the classifications and descriptions requested by the portal. Avoid selecting a broader or unrelated category merely to move past a validation message.
- Review consistency. Compare PAN name, promoter or partner names, authorised-signatory details and addresses with the uploaded records. Correct spelling, spacing, dates and address components before submission.
- Choose or follow the authentication route. The portal may present Aadhaar OTP authentication, risk-based biometric verification at a designated GST Suvidha Kendra (GSK), or the non-Aadhaar photo and document-verification route.
- Submit and retain the reference. Complete every required validation step, save the acknowledgement and Application Reference Number (ARN) when generated, and monitor the registered email, mobile number and portal status.
Aadhaar authentication and the alternative GSK route
Authentication is not always the same for every applicant. The portal can select people for electronic OTP authentication or risk-based biometric verification. Selected promoters or partners and the primary authorised signatory may need to complete the prompted process.
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When Aadhaar authentication is selected
The system can send an Aadhaar authentication link for OTP verification or direct the applicant to a designated GSK for biometric verification. The GST Portal Aadhaar FAQ says: You need to verify your Aadhaar details within 15 days from submission of Part -B of REG-01 or else the Aadhaar authentication link will expire.
Treat 15 days as the applicable window described by that FAQ, not as permission to delay other required actions.
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When Aadhaar authentication is not selected
The official FAQ describes a designated-GSK route involving photo capture and document verification. The portal sends centre details and appointment information. In-person verification is therefore a branch of the process, not a universal requirement for every GST applicant.
| Route | What you may have to do | Important timing or condition |
|---|---|---|
| Aadhaar OTP | Open the portal link and complete OTP authentication for the persons selected. | The FAQ describes a 15-day verification window from submission of Part B. |
| Risk-based biometric verification | Attend the designated GSK for biometric and any required document checks. | Complete the prompted process within the period stated by the portal so the application can proceed. |
| No Aadhaar authentication selected | Attend the designated GSK for photo capture and document verification. | Use the centre and appointment details sent by the portal. |
Deadlines, effective date and processing expectations
When to file
Section 25 generally requires an application within 30 days of the date on which the person becomes liable to register. Casual taxable persons and non-resident taxable persons generally apply at least five days before commencing business. The statutory wording and applicable notifications control unusual cases.
What date registration takes effect
Under the registration rules, filing within 30 days generally makes the effective date the date on which liability arose. A later filing generally makes the effective date the date registration is granted. This distinction can affect the period for which GST compliance is due, so do not postpone an application merely because you are still assembling routine administrative details.
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How long approval takes
CBIC FAQ material provides general process expectations, but it does not create a guaranteed approval date for every applicant. Officer review, a request for clarification, failed or incomplete authentication, document issues and additional risk-based checks can all change the timeline. Treat any general turnaround described in an FAQ as guidance, not a promise for your case.
After submission: tracking and responding to a notice
Save the ARN, acknowledgement and copies of the submitted form and uploads. Check the portal status and the registered contact channels rather than waiting for a paper communication.
If an officer asks for clarification or additional evidence, read the notice carefully, answer each point, upload the requested material in the prescribed place and submit within the stated period. A response that changes the declared constitution, address or business activity without explaining the discrepancy can create further questions. Keep a record of the response and its submission confirmation.
Common status problems and practical fixes
- Aadhaar link expired: check whether the portal permits the next authentication action or requires a fresh submission or contact with the designated centre; do not assume the original link can still be used after the stated window.
- ARN not generated: confirm that every mandatory OTP, biometric or document-verification step has been completed. An application can remain incomplete even when Part B appears filled.
- Premises clarification: compare the address and occupancy selection with the uploaded proof, then provide the evidence that fits the actual arrangement.
- PAN or name validation error: use the legal name exactly as recorded against PAN and correct typographical differences before resubmitting.
- Portal field differs from an older guide: follow the current on-screen field and the current GST Portal checklist; interfaces and document options can be revised.
Regular, casual and non-resident applicants: the key differences
| Applicant situation | Practical distinction |
|---|---|
| Regular taxpayer | Uses the standard REG-01 flow, subject to the liability and evidence rules applicable to the business. |
| Casual taxable person | Generally applies at least five days before commencing business; additional category-specific requirements may apply. |
| Non-resident taxable person | Generally applies at least five days before commencing business and follows the requirements for the non-resident category. |
| Voluntary applicant | May register even when compulsory liability is not established, but must observe the compliance obligations that follow registration. |
What registration does—and does not—solve
Registration gives the business a GST identity and access to the registered-taxpayer system. It does not by itself determine the correct rate, place of supply, input-tax-credit eligibility, return schedule or whether a particular transaction is taxable. Those questions depend on the supplies and the law applying to the business.
Similarly, obtaining a GSTIN does not cure inconsistent records. Keep the constitution documents, premises evidence, invoices and communications used in the application so later amendments and compliance filings can be supported.
A final pre-submission checklist
- Liability or voluntary-registration decision checked against current sections 22 and 24, notifications, state and supply facts.
- PAN and legal name match exactly.
- Primary authorised signatory can access the registered email and mobile.
- Promoter, partner and authorised-signatory information is complete where applicable.
- Constitution evidence fits the legal form.
- Principal and additional premises addresses match the selected occupancy evidence.
- Goods and services classifications are complete and plausible.
- State-specific fields have been reviewed.
- Selected persons are ready for OTP, biometric or GSK verification.
- ARN, acknowledgement and submitted documents will be saved after submission.
Frequently Asked Questions
Is Aadhaar authentication mandatory for every GST registration?
No. The portal may use Aadhaar OTP, risk-based biometric verification or, where Aadhaar authentication is not selected, a designated-GSK photo and document-verification route. Follow the route shown for the application.
Do I always need a cancelled cheque or bank statement?
No universal requirement is established for the initial application. The portal’s document prompts depend on the applicant and can change; bank details may be added later through the amendment workflow described in the portal manual.
Can I use one rent agreement for all business locations?
Only if it genuinely supports the premises declared and the portal accepts it for that occupancy arrangement. Additional places generally require evidence corresponding to each declared location.
Does filing within 30 days guarantee immediate GST approval?
No. The 30-day period concerns when a liable person should apply and can affect the effective date. Officer review, clarification and authentication requirements can still affect when registration is granted.
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