How to Apply for GST Registration Online in India

Goods and Services Tax (GST) is the unified indirect tax system that replaced over a dozen central and state taxes in India including excise duty, VAT, service tax, and entry tax. If you run a business in India, understanding when and how to register for GST is one of the most important compliance steps you will face. Whether you are a startup founder, a freelancer, a manufacturer, or an online seller, this guide walks you through the entire GST registration process from eligibility check to GSTIN allotment.

The entire application is filed online through the GST portal at gst.gov.in, and there are zero government fees for registration. With the right documents in hand, you can complete the application in under an hour, and your GSTIN can be allotted within 3 working days if you complete Aadhaar authentication. This guide covers everything you need to know about GST registration in India in 2026.

What Is GST Registration

GST registration is the process by which a business or individual enrolls under the GST regime and receives a unique 15-digit identification number called GSTIN (Goods and Services Tax Identification Number). This number is used across all tax invoices, returns, and communications with the tax department. Registration brings your business into the formal tax system, allowing you to collect GST on sales, claim Input Tax Credit on purchases, and issue tax-compliant invoices.

GST registration is not the same as GST filing. Registration is a one-time process that creates your identity in the system, while filing is the ongoing obligation to submit periodic returns reporting your transactions. Once registered, you must comply with all return filing requirements even in months where you have zero business activity.

Who Needs to Register for GST

GST registration is mandatory for certain categories of businesses based on turnover, type of activity, and geographic scope of operations. Understanding whether your business falls into a mandatory category helps you avoid penalties for operating without registration.

Turnover Based Mandatory Registration

You must register for GST if your annual aggregate turnover exceeds the following thresholds:

Activity Based Mandatory Registration (Regardless of Turnover)

The following businesses and individuals must register for GST irrespective of their annual turnover:

• Inter-state suppliers: Businesses selling goods or providing services to customers in states other than where the business is registered
• E-commerce sellers: Anyone selling products or services through online marketplaces like Amazon, Flipkart, Meesho, or Myntra
• E-commerce operators: Platforms that facilitate e-commerce transactions and are required to collect Tax Collected at Source (TCS)
• Casual taxable persons: Those who occasionally make supplies in a state where they have no fixed place of business
• Non-resident taxable persons: Foreign entities making taxable supplies in India
• Persons liable to pay tax under reverse charge: Recipients of services or goods where the tax liability falls on the buyer
• Input Service Distributors (ISD): Offices that receive invoices for input services and distribute the ITC to branches or units
• Agents or brokers: Persons making taxable supplies on behalf of other registered persons
• TDS deductors: Government entities and notified persons required to deduct tax at source under GST

Voluntary Registration

Even if your business does not meet the mandatory criteria, you can opt for voluntary registration. This is beneficial if you want to claim Input Tax Credit on purchases, sell to B2B customers who need GST invoices, sell on e-commerce platforms, or establish credibility with larger clients and government agencies.

Documents Required for GST Registration

Having all documents ready before you start the application prevents delays and rejections. The exact requirements vary based on your business structure.

For Sole Proprietorships

• PAN Card of the proprietor
• Aadhaar Card of the proprietor
• Passport-size photograph in JPEG format (maximum 100 KB)
• Proof of principal place of business (electricity bill, rent agreement, or property tax receipt dated within the last 3 months)
• NOC from property owner if the premises is rented
• Bank account statement or cancelled cheque showing the name, account number, and IFSC code

For Partnership Firms

• PAN Card of the partnership firm
• Partnership Deed (refer our guide on how to draft a partnership deed)
• PAN Card, Aadhaar Card, and photograph of all partners
• Proof of principal place of business and NOC
• Bank account details of the firm
• Authorization letter naming the authorized signatory

For Private Limited Companies and LLPs

• PAN Card of the company or LLP
• Certificate of Incorporation issued by MCA
• MOA/AOA (for companies) or LLP Agreement
• Board resolution or partner consent letter authorizing a person to apply for GST
• PAN Card, Aadhaar Card, and photograph of all directors or designated partners
• Class 2 or 3 Digital Signature Certificate (DSC) of the authorized signatory (learn more in our DSC guide)
• Proof of registered office address and NOC
• Company or LLP bank account details with cancelled cheque

Step by Step GST Registration Process on the GST Portal

The entire GST registration process is online and can be completed through the official GST portal at gst.gov.in. Here is the detailed walkthrough of each step.

Step 1: Access the GST Portal and Start New Registration

1. Open your web browser and go to gst.gov.in
2. Click on Services in the top navigation bar
3. Select Registration from the dropdown menu
4. Click on New Registration
5. On the registration page, select "New Registration" under the "I am a" dropdown
6. Choose the appropriate taxpayer type. Most businesses select Taxpayer. Other options include Tax Deductor, Tax Collector (e-commerce operator), GST Practitioner, and UN Body

Step 2: Fill Part A and Generate TRN

1. Select your State and District
2. Enter the Legal Name of the Business exactly as it appears on your PAN card
3. Enter the PAN number of the business entity (company or LLP PAN) or the individual (for proprietorships)
4. Enter a valid email address and mobile number. OTPs will be sent to both
5. Enter the OTPs received on your email and mobile to verify
6. Upon successful verification, you receive a 15-digit Temporary Reference Number (TRN)
7. Save the TRN securely as you will need it to access Part B within the next 15 days

Step 3: Log In with TRN and Complete Part B

Return to the GST portal, click on Register, and select the Temporary Reference Number (TRN) option. Enter your TRN and verify with the OTP. You will now see the full application form with multiple tabs.

Business Details Tab:

• Enter your trade name (the name under which you conduct business)
• Select the constitution of your business (Proprietorship, Partnership, Private Limited Company, LLP, Trust, Society, etc.)
• Enter the district, sector or circle, and commissionerate details
• Provide the date of commencement of business and the date of liability for registration
• Select whether you are opting for the Composition Scheme

Promoter or Partner Details Tab:

• Add details of every promoter, partner, or director including their name, date of birth, PAN, Aadhaar, mobile number, email, photograph, and residential address
• Designate one person as the Primary Authorized Signatory
• Upload KYC documents for each individual

Principal Place of Business Tab:

• Enter the full address including building name, flat number, road, city, state, and PIN code
• Provide contact details for the premises
• Describe the nature of business activity at this location
• Upload address proof documents (rent agreement plus NOC, or ownership proof plus utility bill)

Goods and Services Tab:

• Select up to 5 top goods by entering their HSN codes
• Select up to 5 top services by entering their SAC codes
• You can add more HSN/SAC codes after registration through amendment

Bank Accounts Tab:

• Enter the details of your business bank account including account number, IFSC code, and bank name
• Upload a cancelled cheque or the first page of the bank passbook
• At least one bank account is mandatory at the time of application (you can add this within 45 days of registration if the account has not been opened yet for newly incorporated companies)

Step 4: Upload Documents and Verify

Navigate to the Document Upload section and upload all supporting documents based on your business type. Ensure all files are within the specified size limits.

Step 5: Complete Verification and Submit

After completing all tabs and uploading documents, choose your verification method:

• DSC (Digital Signature Certificate): Mandatory for companies and LLPs. The authorized signatory must sign using their registered DSC
• EVC (Electronic Verification Code): Available for proprietors, partnerships, and individuals. An OTP is sent to the Aadhaar-linked mobile of the signatory
• e-Sign: Aadhaar-based electronic signature available for all entity types

Review the declaration, check the verification box, and submit the application. Upon successful submission, you receive an Application Reference Number (ARN) via email and SMS.

After Submission: What Happens Next

Application Processing Timeline

Once you submit the application, the processing timeline depends on whether Aadhaar authentication was completed:

Responding to Clarification Notices

If the tax officer finds any discrepancy in your application, they will issue a notice in Form GST REG-03. You must respond within 7 working days using Form GST REG-04. Log into the portal with your TRN, navigate to the Registration section, and look for pending notices. Upload the requested documents or provide the clarification and submit. If you fail to respond within 7 days, the application may be rejected.

Downloading Your GST Registration Certificate

Once the GSTIN is allotted, follow these steps to download your certificate:

1. Log into the GST portal at gst.gov.in using your GSTIN as username
2. Navigate to Services then User Services then View/Download Certificates
3. Download the Registration Certificate in Form GST REG-06
4. Print and display the certificate at your principal place of business

GST Registration for Different Business Types

The registration process varies slightly depending on your business structure. Here is a quick comparison of the key differences.

Understanding GST Rates and Classification

After registration, you need to charge the correct GST rate on your goods or services. GST has four main rate slabs, and some items are exempt or taxed at special rates.

Composition Scheme: Simplified GST for Small Businesses

The Composition Scheme under Section 10 of the CGST Act provides a simplified tax compliance framework for small businesses. Instead of maintaining detailed records and filing monthly returns, composition dealers pay a fixed percentage of their turnover as tax and file returns quarterly.

Eligibility for Composition Scheme

• Annual aggregate turnover must not exceed 1.5 crore rupees (75 lakh rupees for special category states)
• Must not be engaged in inter-state outward supplies of goods
• Must not supply goods or services through e-commerce operators
• Must not be a manufacturer of notified goods such as ice cream, pan masala, and tobacco products
• Must not be a casual taxable person or non-resident taxable person

Composition Scheme Tax Rates

Post Registration Compliance

Getting your GSTIN is just the beginning. You must maintain ongoing compliance to keep your registration active and avoid penalties.

Return Filing Schedule

• GSTR-1: Monthly (by 11th of the next month) or quarterly (under QRMP) to report outward supplies
• GSTR-3B: Monthly (by 20th of the next month) or quarterly (under QRMP) for summary return and tax payment
• GSTR-9: Annual return filed by December 31 of the following financial year
• GSTR-9C: Reconciliation statement by December 31 for businesses with turnover above 5 crore rupees

Key Compliance Requirements

• Issue GST-compliant tax invoices for all supplies mentioning GSTIN, HSN/SAC codes, tax amount, and rates
• Maintain proper books of accounts including purchase register, sales register, stock register, and ITC register
• File returns on time even if there are no transactions in a month (nil return filing is mandatory)
• Apply for GST return filing assistance if you need professional support
• Generate e-Way Bills on ewaybillgst.gov.in for movement of goods valued above 50,000 rupees
• Generate e-Invoices through the IRP portal if your turnover exceeds 5 crore rupees

Common Mistakes to Avoid During GST Registration

Avoiding these common errors will save you time and prevent application rejections.

1. Name mismatch between PAN and application: The legal name on the GST form must exactly match the name on your PAN card. Even minor differences in spelling or format will cause rejection
2. Using expired address proof: The electricity bill, rent agreement, or property tax receipt must be dated within the last 3 months. Older documents are not accepted
3. Missing NOC for rented premises: If you operate from rented premises, you must upload a No Objection Certificate from the property owner along with the rent agreement
4. Wrong constitution of business: Selecting the incorrect business type (for example, choosing Partnership instead of LLP) leads to issues later and may require a fresh application
5. Incomplete bank account details: Ensure the bank account is in the name of the business entity (not individual name for companies and LLPs) and the cancelled cheque is clearly legible
6. Not completing Aadhaar authentication: Skipping Aadhaar authentication significantly delays the process. Ensure the authorized signatory's mobile number is linked to their Aadhaar before applying
7. Incorrect HSN or SAC codes: Using wrong commodity or service codes can lead to incorrect tax rates and compliance issues during assessments
8. Ignoring the 15-day TRN window: The Temporary Reference Number expires in 15 days. If you do not complete Part B within this period, you must restart the process

GST Registration for E-Commerce Sellers

If you plan to sell products through online marketplaces like Amazon, Flipkart, Meesho, or your own e-commerce website, GST registration carries specific requirements and considerations.

• GST registration is mandatory for all e-commerce sellers regardless of turnover under Section 24 of the CGST Act
• You need a GSTIN in every state from which you want to ship goods if you maintain inventory in multiple states
• E-commerce operators (Amazon, Flipkart) deduct 1 percent TCS (Tax Collected at Source) on all sales facilitated through their platform
• TCS deducted appears in your GSTR-2B and can be used to offset your GST liability
• Composition Scheme is not available for sellers making supplies through e-commerce operators

GST for Export and Import Businesses

Businesses involved in international trade have specific GST considerations that differ from purely domestic operations.

Exports Under GST

• All exports are treated as zero-rated supplies under GST, meaning no GST is payable on goods or services exported out of India
• Exporters can either export under a Letter of Undertaking (LUT) without paying IGST, or pay IGST at the time of export and claim a refund later
• Filing an LUT in Form GST RFD-11 at the beginning of each financial year is recommended as it avoids blocking funds in refund claims
• You need an Import Export Code (IEC) from DGFT in addition to GSTIN for export activities (see our guide on obtaining an IEC)

Imports Under GST

• All imports are treated as inter-state supplies and attract IGST at the applicable rate
• Customs duty is payable in addition to IGST at the time of import
• IGST paid on imports can be claimed as Input Tax Credit in your GST return
• Bill of Entry from customs serves as the document for claiming ITC on imports

Cost of GST Registration in India

Here is a breakdown of the costs involved in getting GST registered in India in 2026.

Penalties for Non-Compliance with GST Registration

Operating without GST registration when required, or failing to comply with post-registration obligations, attracts significant penalties.

How to Cancel or Surrender GST Registration

If your business is no longer operational or your turnover drops below the threshold, you can apply for cancellation of GST registration.

When You Can Cancel

• Business has been permanently closed, transferred, or amalgamated
• Turnover has fallen below the mandatory threshold
• Change in business constitution (for example, proprietorship converting to a company)
• Registered person has died (application by legal heir)
• Voluntarily registered person has completed at least one year of registration

Cancellation Process

1. File all pending GST returns up to the date of cancellation
2. Log into the GST portal and go to Services then Registration then Application for Cancellation
3. Fill Form GST REG-16 with the reason for cancellation and details of any stock or capital goods held
4. Pay any tax due on the stock and capital goods on which ITC was claimed
5. Submit the application with EVC or DSC verification
6. After cancellation is approved, file GSTR-10 (Final Return) within 3 months

Related Registrations You May Need

GST registration is often one of several registrations a new business needs. Depending on your business type and activities, consider the following:

• Company or LLP Registration: If you have not yet incorporated, refer to our guides on Private Limited Company registration or LLP registration
• Import Export Code: Required for importing or exporting goods or services. See our IEC registration guide
• Udyam Registration: Free MSME registration that provides access to priority lending and government tender benefits
• Professional Tax Registration: Mandatory in states like Maharashtra and Karnataka if you hire employees. Check our Professional Tax registration guide
• Shop and Establishment License: Required for businesses operating from a physical location. See our Shop and Establishment License guide
• Trademark Registration: Protect your brand identity with trademark registration
• Startup India Recognition: If eligible, DPIIT recognition provides tax exemptions and other benefits

Conclusion

GST registration is a straightforward, free, online process that typically takes 3 to 7 working days when you have all your documents ready. The key steps are: checking your eligibility based on turnover and business activity, gathering the required documents, filling the GST REG-01 application on gst.gov.in, completing Aadhaar authentication for faster processing, and downloading your registration certificate once the GSTIN is allotted.

Remember that registration is just the starting point. Ongoing compliance through timely return filing, proper invoicing, and accurate record-keeping is essential to avoid penalties and maintain your GSTIN in active status. If you are unsure about your eligibility, the correct HSN/SAC codes, or any aspect of the registration process, consult a qualified Chartered Accountant or tax professional.

Our team at IncorpX can handle the entire GST registration process for you, from document preparation to GSTIN allotment, so you can focus on growing your business.