GST Registration in India: Documents, Process and Common Mistakes

Who needs to register

Registration is generally required when your aggregate turnover crosses the threshold set under GST law. The limit differs for goods and services and can differ by state. Some categories of businesses must register regardless of turnover, and others may register voluntarily, for example to claim input tax credit or work with larger buyers.

Because the rules have exceptions, check your own situation before deciding.

Documents you will typically need

• PAN of the business or proprietor
• Identity proof and photographs of the proprietor, partners or directors
• Proof of business address, such as a rent agreement and utility bill, or ownership documents
• Bank account proof, such as a cancelled cheque or first page of the passbook
• Constitution documents for companies, LLPs and partnerships
• A mobile number and email address that belong to the business owner

Step-by-step process

1. Fill Part A on the GST portal with PAN, mobile number and email. You will receive OTPs on your own phone and email. Never share them with anyone.
2. You receive a temporary reference number to continue the application.
3. Fill Part B with business details, address, bank details and upload the documents.
4. Complete verification, including Aadhaar authentication where applicable.
5. You receive an application reference number (ARN) and can track the status.
6. The tax officer may verify the details or raise a query, which you must answer within the time allowed.
7. On approval, the GSTIN and registration certificate are issued.

Common mistakes that delay approval

• Business address proof that does not match the address entered
• Choosing the wrong constitution type or nature of business
• Using someone else’s mobile number or email for OTPs
• Blurred or incorrectly formatted document uploads
• Not responding to officer queries within the time limit

After you are registered

You must issue proper tax invoices, display your GSTIN at your place of business and file returns on time, even when there is no business activity, in most cases. See our guide to GST returns for what is filed and when.

Rules, thresholds and due dates change. This guide is general information, not legal, tax or financial advice. Confirm current requirements with the official portal or a qualified professional before acting. See our Terms & Disclaimer.