GST registration in India is conducted entirely online through the official portal at gst.gov.in. Businesses exceeding the prescribed turnover threshold (Rs. 40 lakh for goods suppliers, Rs. 20 lakh for service providers, with lower limits for special category states) must register under the Goods and Services Tax framework. The CBIC has recently streamlined the registration process with new directives on document requirements, Aadhaar authentication, and biometric verification, reducing processing time and eliminating requests for unnecessary documents.
Who Must Register for GST?
GST registration is mandatory for specific categories of businesses and individuals based on their turnover, nature of supply, and business activities.
Registration Thresholds
| Business Category | Threshold (General States) | Threshold (Special Category States) | Mandatory Regardless of Turnover |
| Goods suppliers | Rs. 40 lakh aggregate turnover | Rs.20 lakh | No |
| Service providers | Rs. 20 lakh aggregate turnover | Rs.10 lakh | No |
| E-commerce operators | Not applicable | Not applicable | Yes |
| Persons making interstate supplies | Not applicable | Not applicable | Yes |
| Casual taxable persons | Not applicable | Not applicable | Yes |
| Non-resident taxable persons | Not applicable | Not applicable | Yes |
| Persons required to pay tax under reverse charge | Not applicable | Not applicable | Yes |
| Input Service Distributors | Not applicable | Not applicable | Yes |
| Agents of a supplier | Not applicable | Not applicable | Yes |
| Persons supplying through e-commerce operators | Not applicable | Not applicable | Yes (with exceptions for specific categories) |
Special category states include the North Eastern states (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura), Sikkim, Himachal Pradesh, Uttarakhand, and Jammu & Kashmir.
Documents Required for GST Registration
| Document | Purpose | Format |
| PAN card of the business or applicant | Primary identification | JPEG/PDF |
| Aadhaar card of the authorised signatory | Identity verification and Aadhaar authentication | JPEG/PDF |
| Proof of principal place of business | Address verification | Electricity bill, rent agreement, property tax receipt, or NOC from owner |
| Photographs of the applicant/partners/directors | Identity verification | JPEG (passport size) |
| Bank account details | Business account verification | Cancelled cheque, bank statement, or passbook first page |
| Constitution document | Business structure verification | Partnership deed, incorporation certificate, or registration certificate |
| Authorisation letter or board resolution | Signatory authorisation | PDF (for companies and LLPs) |
| Digital Signature Certificate (DSC) | Mandatory for companies and LLPs | Valid DSC of the authorised signatory |
The CBIC’s April 2025 directive clarified that officers should not request the PAN or Aadhaar of the property lessor as part of address proof. A valid rent agreement or electricity bill in the business name is sufficient.
Step-by-Step Registration Process
Part A: Generate Temporary Reference Number (TRN)
Step 1. Visit the official GST portal, click Services, then Registration, then New Registration.
Step 2. Select New Registration and choose the appropriate category (Taxpayer, GST Practitioner, TDS/TCS Deductor, etc.).
Step 3. Enter the state and district of the principal place of business, legal name of the business (as on PAN), PAN number, email address, and mobile number.
Step 4. Verify the email and mobile number through OTP. Both OTPs must be entered within the validity period.
Step 5. Upon successful verification, a Temporary Reference Number (TRN) is generated. Note down the TRN for Part B.
Part B: Complete the Application (Form REG-01)
Step 6. Return to the GST portal, click Services, then Registration, then New Registration. Select Temporary Reference Number (TRN) and enter your TRN.
Step 7. Verify using the OTP sent to the registered email and mobile number.
Step 8. The application form (REG-01) opens with 10 sections. Complete each section: Business Details (trade name, constitution, district, state), Promoter/Partner Details (personal information, designation, photo, identity proof), Authorised Signatory Details (name, designation, contact details), Authorised Representative (if appointing a GST practitioner), Principal Place of Business (address, nature of premises, proof of address), Additional Place of Business (if any), Goods and Services (HSN codes for goods, SAC codes for services), State Specific Information (professional tax number, state excise licence, etc.), Aadhaar Authentication (opt in or opt out), and Verification (declaration and submission).
Step 9. Upload all required documents in the prescribed format and file size.
Step 10. Submit the application using DSC (mandatory for companies and LLPs) or EVC (for other entity types through Aadhaar OTP or other methods).
Step 11. Upon submission, an Application Reference Number (ARN) is generated. Track the application status using the ARN on the portal: Services> Registration> Track Application Status.
Aadhaar Authentication and Biometric Verification
The GST registration process now includes Aadhaar-based verification options that affect processing time and requirements.
| Authentication Type | Process | Processing Time | States with Biometric |
| Aadhaar authentication opted | OTP verification via Aadhaar-linked mobile | 3 working days (if no discrepancy) | Not applicable |
| Aadhaar authentication with biometric | Physical visit to GST Suvidha Kendra for biometric capture | 7 working days | Gujarat, Puducherry, Andhra Pradesh, and others (expanding) |
| Aadhaar authentication was not opted for | Physical verification of premises by a tax officer | 21 to 30 days | Not applicable |
| ARN not generated | Document or technical issue | Applicant must resolve and resubmit | Not applicable |
The February 2025 GSTN advisory categorised applicants into three groups based on their Aadhaar authentication choice. Applicants in states where biometric verification is mandated must visit a designated GST Suvidha Kendra to have their fingerprints and photographs captured. This measure was introduced to prevent fraudulent registrations using fake identities.
Recent Updates (2024-2025)
April 17, 2025. CBIC issued new directives for processing registration applications. Key changes include a defined list of acceptable documents for proof of principal place of business, an advisory to officers against requesting non-essential documents, mandatory processing within stipulated timeframes, and clarification that physical verification should be conducted only when necessary.
February 12, 2025. GSTN issued an advisory on Aadhaar and biometric authentication requirements during Registration. States like Gujarat and Andhra Pradesh now require biometric verification for new applicants.
July 10, 2024. Rule 21(f) was amended to allow suspension or cancellation of GST registration if sales reported in GSTR-1 (including GSTR-1A amendments) significantly exceed sales declared in GSTR-3B.
Post-Registration Compliance
After receiving the registration certificate (Form REG-06), the taxpayer must complete the following within 30 days:
• Open a bank account in the business name and update the bank details on the GST portal
• Begin issuing GST-compliant tax invoices for all taxable supplies
• File GSTR-1 and GSTR-3B returns from the effective date of Registration
• Display the GST registration certificate at the principal place of business
• Register on the e-way bill portal if goods transportation is involved
Key Terms
• Form REG-01: The GST registration application form submitted online through gst.gov.in, divided into 10 sections covering business details, promoter information, and place of business
• TRN: Temporary Reference Number generated after Part A of the registration process, used to access and complete the full application in Part B
• ARN: Application Reference Number generated upon successful submission of the registration application, used for tracking application status
• Form REG-06: The GST registration certificate issued by the tax officer upon approval, containing the GSTIN, effective date, and business details
• Biometric Verification: Physical identity verification through fingerprint and photograph capture at GST Suvidha Kendras, mandatory in select states for new registrations
Registering for GST?
Ensure your application is complete with all required documents and authentication. Use WFYI resources to guide you through the registration process and start your GST compliance journey.
| 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: How long does GST registration take?
If Aadhaar authentication is opted for, Registration is typically processed within 3 working days. With biometric verification, it takes about 7 working days. Without Aadhaar authentication (physical verification required), it can take 21 to 30 days.
Q2: Is GST Registration free?
Yes. GST registration through the official portal gst.gov.in is completely free. There are no government fees for Registration. However, if you engage a GST practitioner or CA to assist with the application, their professional fees apply separately.
Q3: Can I register for GST voluntarily even if my turnover is below the threshold?
Yes. Voluntary Registration is permitted under GST. It allows businesses to issue tax invoices, claim Input Tax Credit on purchases, and participate in inter-state trade. However, once registered, all GST compliance obligations (return filing, ITC reconciliation) become mandatory.
Q4: What happens if I fail to register for GST when required?
Operating without a mandatory GST registration attracts a penalty of 100% of the tax due or Rs. 10,000, whichever is higher, under Section 122 of the CGST Act. Additionally, the business cannot issue valid tax invoices or collect GST from customers.
Q5: Can I have multiple GST registrations?
Yes. A business must obtain separate GST registrations for each state where it has a place of business. Additionally, within the same state, a business can obtain multiple registrations for different business verticals under specific conditions.
