The GST registration process in India underwent significant changes in 2024-25, including the introduction of mandatory biometric Aadhaar authentication in select states and updated CBIC directives on document requirements. The Registration is completed online through gst.gov.in using Form REG-01, and the processing time varies from 3 to 30 days depending on the authentication method chosen. This guide covers the latest updates, authentication options, and the complete step-by-step process for the portal.
Recent Updates on GST Registration (2024-2025)
| Date | Update | Impact |
| April 17, 2025 | CBIC issued new processing directives | Defined acceptable documents for principal place of business; prohibited requests for non-essential documents; mandated timely processing |
| February 12, 2025 | GSTN advisory on Aadhaar and biometric authentication | Categorised applicants into three groups based on authentication choice; detailed new biometric requirements |
| July 10, 2024 | CBIC Notification 13/2024 | Nationwide expansion of biometric Aadhaar authentication for GST registration |
| July 10, 2024 | CBIC Notification 12/2024 | Non-Aadhaar applicants must visit the facilitation centres for photograph and document verification |
| July 10, 2024 | Amendment to Rule 21(f) | Registration may be cancelled/suspended if GSTR-1 sales exceed GSTR-3B declarations. |
Authentication Options for GST Registration
The registration process now offers three distinct authentication paths, each with different processing times and requirements.
Option 1: Aadhaar Authentication (OTP-Based)
Applicants who choose Aadhaar authentication receive an OTP on their Aadhaar-linked mobile number. Upon successful verification, the Registration is typically processed within 3 working days if no discrepancies are found. This is the fastest processing path.
Requirements: valid Aadhaar linked to an active mobile number for the proprietor, all partners (in case of a partnership), or all directors (in case of a company).
Option 2: Aadhaar Authentication with Biometric Verification
In states where biometric verification is mandated (Gujarat, Puducherry, Andhra Pradesh, and expanding nationwide), applicants must visit a designated GST Suvidha Kendra after completing the online application. At the centre, fingerprints and a photograph are captured for biometric verification against the Aadhaar database. Processing takes approximately 7 working days.
Option 3: Without Aadhaar Authentication
Applicants who opt out of Aadhaar authentication must visit a designated facilitation centre for physical verification. A photograph of the applicant (or relevant individuals such as partners or directors) is captured at the centre, and original documents are verified in person. The tax officer may also conduct a physical verification of the business premises. Processing takes 21 to 30 days.
| Authentication Path | Processing Time | Physical Visit Required | Document Verification |
| Aadhaar OTP | 3 working days | No | Online only |
| Aadhaar + Biometric | 7 working days | Yes (GST Suvidha Kendra) | Online + biometric capture |
| Without Aadhaar | 21-30 days | Yes (facilitation centre) | Physical document + premises verification possible |
Step-by-Step Registration Process
Part A: Generate Temporary Reference Number (TRN)
Step 1. Visit gst.gov.in, click Services, then Registration, then New Registration.
Step 2. Select New Registration. Enter state, district, legal name (as on PAN), PAN number, email, and mobile number.
Step 3. Verify email and mobile through OTP. A TRN is generated.
Part B: Complete Application (Form REG-01)
Step 4. Return to the portal, select Temporary Reference Number, enter TRN, and verify via OTP.
Step 5. Complete all 10 sections of Form REG-01: Business Details, Promoter/Partner Details, Authorised Signatory, Authorised Representative, Principal Place of Business, Additional Places of Business, Goods and Services (HSN/SAC codes), State-Specific Information, Aadhaar Authentication (opt in or out), and Verification.
Step 6. Upload required documents: PAN card, Aadhaar, address proof (electricity bill, rent agreement, or NOC), photographs, bank details, and constitution documents.
Step 7. Submit using DSC (companies/LLPs) or EVC.
Step 8. An ARN is generated. Track status under Services> Registration> Track Application Status.
Part C: Post-Application
Step 9. If a biometric is required, visit the designated GST Suvidha Kendra within the specified timeframe.
Step 10. Upon approval, Form REG-06 (registration certificate) is issued with the GSTIN.
CBIC April 2025 Document Directive
The April 2025 directive clarified the acceptable documents for proof of the principal place of business.
| Accepted Documents | Not Required (Officers Must Not Request) |
| Electricity bill (less than 2 months old) | PAN of the property lessor |
| Rent agreement or lease deed | Aadhaar of the property lessor |
| Property tax receipt | Consent letter from co-occupants |
| NOC from the property owner | Building plan approval |
| Ownership deed or sale deed | Municipal trade licence (unless state-specific requirement) |
Officers are now prohibited from requesting unnecessary documents that were previously causing delays. Registration applications must be processed within the stipulated timeframe, and any rejection must include documented reasons.
Post-Registration Compliance
After receiving the GSTIN, new registrants must complete bank account verification on the GST portal within 30 days, begin issuing GST-compliant tax invoices, file GSTR-1 and GSTR-3B from the effective date, register on the e-way bill portal if goods transport is involved, and display the registration certificate at the principal place of business.
Failure to file returns for 6 consecutive months may lead to suo motu cancellation of Registration by the tax officer under Section 29(2) of the CGST Act.
Key Terms
• Form REG-01: The online GST registration application form submitted through gst.gov.in, containing 10 sections covering business and promoter details
• Biometric Verification: Physical identity verification at GST Suvidha Kendras through fingerprint and photograph capture, matched against the Aadhaar database
• TRN: Temporary Reference Number generated after Part A of the registration process, valid for 15 days
• ARN: Application Reference Number generated upon Form REG-01 submission, used for tracking application status
• Form REG-06: The GST registration certificate issued upon approval, containing the GSTIN, effective date, and business details
Registering for GST?
Complete your Registration with the latest authentication requirements and document guidelines. Use WFYI resources for step-by-step guidance.
| Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation. |
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Frequently Asked Questions
Q1: Is biometric verification mandatory for all GST registration applicants?
Not yet for all states. Biometric verification is mandatory in Gujarat, Puducherry, and Andhra Pradesh, and is expanding nationwide per CBIC Notification 13/2024. In other states, Aadhaar OTP authentication remains available as the faster option.
Q2: How long does GST registration take with Aadhaar authentication?
With Aadhaar OTP authentication and no discrepancies, Registration is typically processed within 3 working days. With biometric verification, it takes about 7 working days. Without Aadhaar authentication, processing can take 21 to 30 days.
Q3: Can the officer request the landlord’s PAN for address proof?
No. The CBIC’s April 2025 directive explicitly prohibits officers from requesting the PAN or Aadhaar of the property lessor. A valid rent agreement or electricity bill in the business name is sufficient address proof.
Q4: What happens if I don’t choose Aadhaar authentication?
You must visit a designated facilitation centre for physical photograph capture and original document verification. The tax officer may also conduct a physical verification of your business premises, extending the processing time to 21-30 days.
Q5: Can I change my authentication method after submitting the application?
No. The Aadhaar authentication choice is made during the application process and cannot be changed after submission. If biometric verification is required based on your state, you must complete it at the designated centre within the specified timeframe.
