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📅 Updated: March 2026
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📍 GST Registration India
GST Registration in India 2026: Complete Step-by-Step Guide
GST registration is the first step every business owner in India must take once they cross the turnover threshold — or when they want to issue proper tax invoices. The process is entirely online via gst.gov.in and typically takes 3–7 working days.
This guide covers who must register, what documents you need, and a step-by-step walkthrough of the registration process.
Who Must Register for GST?
| Business Type |
Threshold Limit |
| Goods supplier (normal states) |
₹40 lakh annual turnover |
| Service provider (normal states) |
₹20 lakh annual turnover |
| Goods / Services in special category states (NE, J&K, Himachal, Uttarakhand, Sikkim) |
₹20 lakh (goods) / ₹10 lakh (services) |
| E-commerce seller (Flipkart, Amazon, Meesho) |
Mandatory regardless of turnover |
| Interstate supplier of goods |
Mandatory regardless of turnover |
| Service exporter (foreign clients) |
Mandatory regardless of turnover |
| Casual taxable person |
Mandatory (temporary registration) |
| Input Service Distributor (ISD) |
Mandatory |
Documents Required for GST Registration
For Sole Proprietor / Individual
- PAN Card of the proprietor
- Aadhaar Card of the proprietor
- Photograph (passport size)
- Bank account statement or cancelled cheque
- Address proof of business (electricity bill, rent agreement, or NOC from owner)
For Private Limited Company / LLP
- PAN Card of the company
- Certificate of Incorporation (from MCA)
- Memorandum and Articles of Association
- PAN and Aadhaar of all directors/partners
- Photographs of all directors/partners
- Board resolution authorizing signatory
- Bank account statement or cancelled cheque
- Registered office address proof
For Partnership Firm
- PAN Card of the firm
- Partnership deed
- PAN and Aadhaar of all partners
- Photographs of all partners
- Bank account statement
- Address proof of business
Step-by-Step GST Registration Process
1
Go to gst.gov.in → Services → Registration → New Registration
Select taxpayer type (Regular, Composition, etc.). For most businesses: choose Taxpayer. Enter your PAN, email, and mobile number.
2
Verify OTP
You'll receive separate OTPs on your email and mobile. Enter both to verify. A Temporary Reference Number (TRN) will be generated — save this.
3
Login with TRN and Fill Part B of the Application
Go to Services → Registration → New Registration → Enter TRN. Fill in:
- Business details (legal name, trade name, state, district)
- Promoters/Partners details
- Principal place of business
- Additional places of business (if any)
- Goods and Services you deal in (HSN/SAC codes)
- Bank account details
4
Upload Documents
Upload all required documents (scanned copies in JPG/PDF format, max 1 MB each).
5
Verify with DSC / EVC / Aadhaar OTP
Submit the application using one of:
- DSC (Digital Signature) — mandatory for companies and LLPs
- EVC (Electronic Verification Code) — OTP sent to registered mobile
- Aadhaar OTP — via Aadhaar-based e-signing
6
Receive ARN and Wait for Approval
After submission, you get an Application Reference Number (ARN). Track your status on the GST portal. If approved, you get your GSTIN in 3–7 working days.
7
Download GST Certificate
Once approved, download your GST Registration Certificate (Form GST REG-06) from the portal. It contains your GSTIN and effective date.
Understanding Your GSTIN
27 AAACB 1234 C 1 Z 5
| Part |
Meaning |
Example |
| Digits 1–2 |
State code |
27 = Maharashtra |
| Digits 3–12 |
PAN of the taxpayer |
AAACB1234C |
| Digit 13 |
Entity number of same PAN holder in a state |
1 (first registration) |
| Digit 14 |
Always Z (default) |
Z |
| Digit 15 |
Check digit (alphanumeric) |
5 |
After Registration: What You Must Do
- ✅ Display your GSTIN on all invoices, letterheads, and your business premises
- ✅ Issue proper Tax Invoices for every sale (not regular bills)
- ✅ File GSTR-1 (outward supplies) by the 11th of every month
- ✅ File GSTR-3B (tax payment summary) by the 20th of every month
- ✅ Maintain records for at least 6 years
- ✅ Update GST registration within 15 days of any change in business details
GST Composition Scheme — Is It Better for You?
If your annual turnover is below ₹1.5 crore (₹75 lakh for some states and services), you can opt for the Composition Scheme:
| Feature |
Regular GST |
Composition Scheme |
| GST Rate |
5% / 12% / 18% / 28% |
1% / 2% / 6% (flat on turnover) |
| ITC Claim |
✅ Yes |
❌ No |
| Can issue Tax Invoice |
✅ Yes |
❌ No (only Bill of Supply) |
| Interstate supply |
✅ Allowed |
❌ Not allowed |
| Return filing |
Monthly / Quarterly |
Quarterly (simpler) |
Frequently Asked Questions
Is GST registration free?
Yes, registering on the GST portal (gst.gov.in) is completely free. You only pay if you hire a CA or consultant to do it for you (typically ₹1,000–₹3,000).
Can I have multiple GST registrations?
Yes — you must obtain a separate GSTIN for each state you operate in. Within a single state, you can optionally register additional GSTINs for different business verticals (same PAN).
What if my GST application is rejected?
The GST officer will issue a notice (Form GST REG-03) asking for clarification or additional documents. You must respond within 7 working days with the required details. If still rejected, you can appeal to the Appellate Authority.
Can I cancel my GST registration?
Yes, if your turnover falls below the threshold or you close the business. Apply for cancellation on the GST portal. Note: voluntary cancellation is subject to officer approval.
How do I add a new place of business to my GST registration?
Go to GST portal → Services → Registration → Amendment of Registration → Add additional place of business in the "Business Details" tab.
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