GST Registration Process 2026 – Step-by-Step

In India, GST registration gives your business a GSTIN (GST Identification Number) which allows you to legally collect and deposit GST on sales, claim input tax credit, and serve clients nationwide.

 

Who Must Register for GST

 

You must register for GST if your business meets any of the following conditions:

 

• Your annual turnover crosses the threshold (e.g., ₹40 lakh for goods, ₹20 lakh for services in many states)

• You sell goods or services across states

• You sell through e-commerce platforms (like Amazon or Flipkart)

• You are a casual taxable person or supply under the reverse charge mechanism

• You want to claim input tax credit, even if voluntary

 

Prepare Before You Apply

 

Before you begin the GST registration process, you should have these ready: 

 

Personal and Business Identifiers

 

• PAN card of proprietor or entity

• Aadhar card of the authorised signatory

• Valid mobile number and email (for OTP)

 

Business Information

 

• Proof of business address (electricity bill, rent agreement, municipal document)

• Bank account details (GSTN now requires linking within 30 days)

 

For companies and LLPs

 

• Certificate of Incorporation

• Board resolution authorising GST filing

• Digital Signature Certificate (DSC) for authorised signatory

 

Visit the Official GST Portal

 

• Go to the official GST portal: gst.gov.in
• Click Services → Registration → New Registration to start. 

 

Part A – Generate TRN (Temporary Reference Number)

 

• Enter your business PAN, name, email, and mobile number.

• The portal sends OTP codes to your email and mobile.

• Enter the OTPs to generate a TRN.

 

Note: If OTP details don’t match Aadhaar records, you will face delays or rejections. Make sure your Aadhaar contact info is up-to-date before applying! 

 

Part B – Complete the GST Registration Form

 

Log in with your TRN on the GST portal and fill out the full application. Include:

 

• Business details (name, trade name, constitution, etc.)

• Owner or partners’ info, including PAN, Aadhaar, and contact details

• Principal place of business and other places of business

• Details of goods/services you supply (using HSN/SAC codes)

• Bank account details (you will link this later if not now)

 

For LLPs and companies, you must sign the form using:

 

• Digital Signature Certificate (DSC), or

• Electronic Verification Code (EVC) if allowed

 

Aadhaar or DSC Authentication

 

After you fill Part B:

 

• You must authenticate Aadhaar of the authorised signatory to verify identity, or

• Use DSC to sign the form if your business type requires it.

 

Biometric (fingerprint or photo capture) verification may be required for companies and LLPs in some states but it’s optional in many places. 

 

Submit and Track the Application

 

After submission:

 

• You receive an Application Reference Number (ARN).

• You can use the ARN to track status on the GST portal.

 

Processing times vary:

 

• Applications for low-risk businesses can be approved within 3 working days under automatic approval rules.

• In most cases it takes 3–7 working days once all details and verifications are complete. 

 

If the officer needs more clarification or documents, they may raise a query and you must respond online within the given time.

 

Download Your GST Registration Certificate

 

1. Once approved, you can download Form REG-06 from the portal. This contains your GSTIN, which is your unique tax identity.
2. In most cases the official registration is now free on the portal there is no government fee charged. 

 

Bank Account Linking (New Rule)

 

GST rules introduced after late 2025 require you to link your bank account details within 30 days of registration or before filing your first return. Failure to do so may result in suspension of your GST registration.

 

Post-Registration Compliance

 

After GSTIN is issued, you must:

 

• Display your GSTIN in business premises and on invoices

• File GST returns monthly or quarterly as applicable

• Maintain records for the required statutory period

• Claim input tax credit properly based on filings

 

Tips to Avoid Delays and Rejections

 

Common mistakes that slow down or block GST registration include:

 

• Aadhaar details not linked properly before registration

• Incorrect or low-quality documents uploaded

• Wrong business address or missing landlord consent if rented

• Entering details that don’t match PAN/Aadhaar records

 

Review all fields before final submission to reduce errors.

 

Penalties for Not Registering

 

If you are legally liable to register (due to turnover, interstate sales, etc.) but fail to do so:

 

• A penalty of 10% of tax due or ₹10,000 (whichever is higher) can be imposed.

• In cases of deliberate evasion the penalty can go up to 100% of tax due. 

 

Disclaimer

 

The information provided in this blog is purely for general informational purposes only. While every effort has been made to ensure the accuracy, reliability and completeness of the content presented, we make no representations or warranties of any kind, express or implied, for the same. 

 

We expressly disclaim any and all liability for any loss, damage or injury arising from or in connection with the use of or reliance on this information. This includes, but is not limited to, any direct, indirect, incidental, consequential or punitive damage.

Further, we reserve the right to make changes to the content at any time without prior notice. For specific advice tailored to your situation, we request you to get in touch with us.