The Goods and Services Tax (GST) is a unified indirect tax introduced in India to simplify the tax system. Every business engaged in the supply of goods or services above a specified turnover limit is required to obtain GST registration. Having a GST number not only ensures compliance but also boosts credibility with customers and vendors.
In this article, we provide a step-by-step guide to apply for GST registration online in 2025, eligibility criteria, documents required, and key benefits of registering under GST.
Who Needs GST Registration?
GST registration is mandatory for:
- Businesses with annual turnover above ₹40 lakh (goods) or ₹20 lakh (services).
- Businesses in special category states with turnover above ₹20 lakh (goods) or ₹10 lakh (services).
- Individuals involved in interstate supply of goods and services.
- E-commerce operators and online sellers.
- Casual taxable persons and non-resident taxable persons.
- Businesses liable under reverse charge mechanism.
Benefits of GST Registration
- Legal Recognition – Your business gets a unique GSTIN (GST Identification Number).
- Input Tax Credit (ITC) – Claim credit on taxes paid on purchases.
- Business Expansion – Necessary for interstate trade and online selling.
- Customer Trust – Registered businesses gain credibility.
- Compliance with Law – Avoid penalties and ensure smooth operations.
Documents Required for GST Registration
To apply for GST registration, the following documents are typically required:
- PAN Card of the business or individual.
- Proof of Business Registration (partnership deed, incorporation certificate).
- Identity and Address Proof of promoters/partners (Aadhaar, voter ID, passport).
- Address Proof of Business (rental agreement, utility bill, NOC if rented).
- Bank Account Details (cancelled cheque or bank statement).
- Photographs of owner/partners/directors.
Step-by-Step Process for GST Registration Online
Step 1: Visit GST Portal
- Go to the official GST portal: www.gst.gov.in.
- Click on ‘Services’ → ‘Registration’ → ‘New Registration’.
Step 2: Fill Part-A of Application
- Select New Registration option.
- Enter details such as legal name of business (as per PAN), PAN number, mobile number, and email ID.
- Verify with OTP sent to your mobile and email.
- You will receive a Temporary Reference Number (TRN) for further process.
Step 3: Fill Part-B of Application
- Log in with TRN on GST portal.
- Fill details such as business information, promoters’ details, principal place of business, additional places of business, goods/services details, and bank account details.
- Upload scanned copies of supporting documents.
Step 4: Verification of Application
- Submit the application using Digital Signature Certificate (DSC) for companies/LLPs or EVC (Electronic Verification Code) for individuals.
Step 5: ARN Generation
- Once submitted, you will receive an Application Reference Number (ARN) on your registered mobile and email.
Step 6: Approval and GSTIN Allotment
- The application will be verified by GST officials.
- Upon approval, you will receive a 15-digit GSTIN and the GST Registration Certificate downloadable from the GST portal.
Fees for GST Registration
- No government fee is charged for GST registration.
- However, professional service providers may charge fees if you apply through consultants or agencies.
Common Reasons for Rejection of GST Application
- Incorrect or mismatched PAN details.
- Invalid or insufficient proof of address.
- Non-uploading of mandatory documents.
- Mismatched information between PAN database and application form.
- Failure to verify application with OTP or DSC.
Key Differences Between GST Registration for Individuals and Companies
| Criteria | Individual/Proprietor | Company/LLP/Partnership |
|---|---|---|
| PAN Required | Personal PAN | Company PAN |
| Proof of Business | Shop Act license, NOC, utility bill | Incorporation certificate, MOA, AOA |
| Verification Method | OTP (EVC) | Digital Signature Certificate (DSC) |
| Bank Details | Individual bank account | Company/firm bank account |
| Approval Time | 3–7 working days | 7–10 working days |
Overview Table
| Category | Turnover Limit for GST | Registration Mode | Fee | Time Taken | Verification Required |
|---|---|---|---|---|---|
| Goods (Normal States) | Above ₹40 lakh | Online via GST portal | Free | 3–7 days | OTP/DSC |
| Services (Normal States) | Above ₹20 lakh | Online via GST portal | Free | 3–7 days | OTP/DSC |
| Goods (Special States) | Above ₹20 lakh | Online | Free | 7–10 days | OTP/DSC |
| Services (Special States) | Above ₹10 lakh | Online | Free | 7–10 days | OTP/DSC |
| Voluntary Registration | Any turnover | Online | Free | 3–10 days | OTP/DSC |
| E-Commerce Businesses | Mandatory, irrespective of turnover | Online | Free | 3–10 days | OTP/DSC |
Tips for Smooth GST Registration
- Keep all scanned documents in PDF or JPEG format for easy upload.
- Ensure that details match with PAN and other documents.
- Use a valid and active mobile number and email ID.
- Track the application using ARN to stay updated on status.
- Avoid errors while entering turnover, business category, and bank details.
FAQs
Q1: How long does it take to get GST registration?
It usually takes 3–7 working days after submission of the application.
Q2: Is GST registration free?
Yes, GST registration is free of government charges, but professional fees may apply if you hire consultants.
Q3: Can I apply for GST registration voluntarily even if my turnover is below the limit?
Yes, voluntary GST registration is allowed and beneficial for claiming input tax credit and business credibility.