GST Registration explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
A GST application is no longer complete when you press submit. You choose whether to authenticate Aadhaar, and for some applicants the portal also requires biometric authentication, a photograph and original-document verification at a GST Suvidha Kendra. The rules sit in section 25(6A) to (6D) and in Rules 8, 9, 10A and 10B.
Under Rule 8(4A), an applicant who opts for Aadhaar authentication is treated as having submitted the application on the date of authentication or 15 days after filing Part B of FORM GST REG-01, whichever is earlier. If the portal flags the application on risk parameters, biometric authentication, photograph and original-document verification follow, and the application is complete only then. Applicants who do not opt for Aadhaar get photograph and document verification, and the grant period becomes 30 days instead of 7 working days.
What the law requires
Section 25(6A) requires every registered person to undergo Aadhaar authentication or furnish proof of possession of an Aadhaar number, as prescribed. Where no Aadhaar number has been assigned, alternate and viable means of identification must be offered. If the person fails, the registration is deemed invalid and the Act applies as if he had no registration.
Section 25(6B) covers individuals and section 25(6C) covers persons other than individuals, through the Karta, Managing Director, whole-time Director, partners, committee members, trustees, authorised representative and authorised signatory as notified. The Background Material records that Notification Nos. 18/2020 and 19/2020-Central Tax, both dated 23.03.2020, brought these into effect from 01.04.2020.
Section 25(6D) lets the Government exempt persons. Under Notification No. 03/2021-Central Tax, which superseded Notification No. 17/2020, the exempt persons are non-citizens, Central and State Government departments, local authorities, statutory bodies, public sector undertakings and applicants for a UIN under section 25(9).
The three application paths
| Path | What happens | Effect on timeline |
|---|---|---|
| Opts for Aadhaar, not flagged | OTP-based authentication; submission date is authentication date or day 15, whichever is earlier | Approval in 7 working days (Rule 9(1)) |
| Opts for Aadhaar, flagged on risk parameters | Biometric authentication, photograph, original documents checked at a Suvidha Kendra; application complete only after that | 30 days for grant if physical verification also applies |
| Does not opt for Aadhaar | Photograph and verification of original documents at a Kendra; complete only after successful verification | Physical verification of place of business; grant within 30 days |
The second proviso for non-opters was inserted by Notification No. 12/2024-Central Tax dated 10.07.2024. Biometric authentication was extended to all States and Union Territories by Notification No. 13/2024-CT dated 10.07.2024, which rescinded the earlier notification limiting it.
Rule 9(1) says physical verification of the place of business applies where the applicant fails or does not opt for Aadhaar authentication, where an authenticated applicant is flagged on the portal, or where the proper officer, with approval of an officer not below Assistant Commissioner, deems it fit. The registration is granted within 30 days of submission in those cases, and the notice in REG-03 may be issued within 30 days. The requirement that the registered person be present at verification was removed by Notification No. 38/2023-Central Tax.
Our GST registration team prepares the document set so that a flagged application does not fail at the Kendra.
The Suvidha Kendra step in practice
The Background Material describes the portal flow. After you submit REG-01, you receive an email with either a link for OTP-based authentication or a link to book an appointment at a designated GST Suvidha Kendra. You receive a confirmation email with date and time. Carry:
- the appointment confirmation;
- jurisdiction details;
- original Aadhaar card and PAN card; and
- the original documents uploaded with the application.
After biometric authentication, photograph capture and document verification, the Application Reference Number (ARN) is generated and processing continues.
For private limited, public limited, foreign and unlimited companies, the Promoter, Partner or Director picked for authentication may, under the advisory dated 3 March 2025, use any Kendra in his home State, decided by the residential address in the Promoter/Partner tab. This facility is not available where the constitution is any other type, where Aadhaar is opted as "No", where an Indian citizen gives an address outside India, or where the home State and the State of registration are the same.
Where the Aadhaar number is not assigned
Under Section 25(6A) alternative means of identification must be offered. For the later authentication that Rule 10B requires (see below), the rule's proviso asks for the Aadhaar Enrolment ID slip plus one of: bank passbook with photograph, Voter ID, passport or driving licence. The person must authenticate within 30 days of the Aadhaar number being allotted.
Two later obligations that trip people up
Bank details, Rule 10A. After the GSTIN is assigned, you must furnish bank account details within 30 days of the grant, or before filing GSTR-1 or using the invoice furnishing facility, whichever is earlier. For a proprietorship, the proprietor's PAN must also be linked to Aadhaar. The Background Material's summary still says the account must be in the name of the registered person and obtained on PAN, but that wording was removed from the rule text by Notification No. 38/2023-CT, and the rule text is followed here. Non-compliance can lead to suspension; see the suspension article.
Rule 10B. Aadhaar authentication of the proprietor, a partner, Karta, Managing Director or whole-time director, committee member, trustee or authorised signatory is needed before you file an application for revocation of cancellation in REG-21, a refund application in RFD-01, or a refund of IGST on exports under Rule 96.
An example
Illustration: a private limited company is applying in State A. One director lives in State B. The company opts for Aadhaar authentication and the portal flags the application. The director can complete biometrics at a Kendra in State B under the home-State facility. Had she lived in State A, she would need the jurisdictional Kendra. For more on the flow, see biometric Aadhaar authentication under Rule 8(4A).
Need help with Aadhaar or biometric verification?
If your application has been flagged, or you want to avoid a physical verification query, we can prepare the documents, guide the appointment and handle any REG-03 reply. Speak to us about GST registration, or about registration for companies and other entity types.
Key takeaways
- Aadhaar authentication is a condition for grant under section 25(6B) and (6C), unless exempted under 25(6D).
- The submission date for an opting applicant is the authentication date or day 15, whichever is earlier.
- Flagged and non-opting applicants need biometrics or photograph plus original documents at a Kendra.
- Verification cases move the grant period to 30 days.
- Rule 10A bank details and Rule 10B authentication are later obligations; ignoring them can block refunds and revocation.
Read next
- Deemed registration under section 26 and Rule 9(5)
- Rule 14A: simplified GST registration for small taxpayers
- Suspension of GST registration under Rule 21A
- GST REG-01: new registration application guide
Disclaimer: Positions stated as on 30 September 2026, based on the CGST and IGST Acts and Rules as amended, the Finance Act 2026, and the ICAI Background Material on GST (14th Edition, July 2026). Verify current notifications before acting.