GST Registration Online 2026 — Step-by-Step Process, Documents & GSTIN
Updated: 3 June 2026 | CGST Act | gst.gov.in | ARN in minutes, GSTIN in 3–7 days
GST registration is done online at gst.gov.in — free of cost. Mandatory if annual turnover exceeds ₹20 lakh (services) or ₹40 lakh (goods). Process: enter PAN + OTP → fill business details → upload documents → submit → receive ARN immediately → GSTIN within 3–7 working days. Aadhaar authentication speeds up approval for proprietors.
3–7
Working days for GSTIN after successful application with Aadhaar authentication.
Without Aadhaar auth: up to 30 days (officer verification required). ARN is generated immediately on submission.
Without Aadhaar auth: up to 30 days (officer verification required). ARN is generated immediately on submission.
GST Registration Process — Step by Step
1
Visit gst.gov.in → Services → Registration → New RegistrationSelect "Taxpayer" as the type. Choose the state and district of your principal place of business. Enter your PAN, email address, and mobile number. OTPs will be sent to both email and mobile.
2
Verify OTP — Temporary Reference Number (TRN) issuedEnter OTPs received on email and mobile. A TRN (Temporary Reference Number) is generated and sent to your email/mobile. This TRN is valid for 15 days — you can complete Part B of the application within this period.
3
Complete Part B — Business DetailsLog in with TRN. Fill in: business constitution (proprietorship/partnership/company etc.), legal name, PAN, date of commencement of business, reason for registration (mandatory registration / voluntary), principal place of business details (full address, nature of premises), and goods/services dealt in (HSN/SAC codes).
4
Enter Authorised Signatory and Bank DetailsAdd details of the person authorised to sign GST returns (promoter/partner/director). Enter bank account details (account number, IFSC). Bank account can also be added post-registration within 45 days.
5
Upload DocumentsUpload: PAN, Aadhaar of authorised signatory, proof of principal place of business (rent agreement + utility bill OR property tax receipt), passport-size photograph, cancelled cheque / bank statement. File size limit: 1 MB per document (PDF or JPEG).
6
Aadhaar Authentication (Proprietors / Individuals)Complete Aadhaar OTP-based authentication. This is the fastest route to GSTIN (3 working days). If you skip or fail Aadhaar auth, the application is routed to a GST officer for physical verification before GSTIN is issued.
7
Submit with DSC / EVC — ARN GeneratedSubmit the application using: Digital Signature Certificate (DSC) for companies and LLPs; Electronic Verification Code (EVC) via OTP for others. ARN (Application Reference Number) is generated immediately. Track status on gst.gov.in using ARN.
8
GSTIN Issued (3–7 working days)After verification, GSTIN (Goods and Services Tax Identification Number) is issued. First 2 digits = state code; next 10 digits = PAN; 13th digit = entity number in state; 14th = Z; 15th = check digit. Login credentials for GST portal are sent to registered email/mobile.
Documents Required by Entity Type
| Entity Type | Key Documents | Signatory |
|---|---|---|
| Proprietorship | PAN + Aadhaar of proprietor; proof of business address (rent deed + utility bill or property tax receipt); bank statement / cancelled cheque | Proprietor (Aadhaar auth available) |
| Partnership Firm | PAN of firm; Partnership deed; PAN + Aadhaar of all partners; proof of business address; bank statement of firm | Any authorised partner (EVC/DSC) |
| Private / Public Limited Company | PAN of company; Certificate of Incorporation; MoA/AoA; PAN + Aadhaar of all directors; Board resolution; proof of registered office; bank statement | Authorised signatory (DSC mandatory) |
| LLP | PAN of LLP; Certificate of Incorporation; LLP Agreement; PAN + Aadhaar of designated partners; proof of registered office; bank statement | Designated partner (DSC mandatory) |
| Trust / Society / NGO | PAN of trust; Trust deed / registration certificate; PAN + Aadhaar of managing trustees; proof of address; bank statement | Authorised trustee (EVC/DSC) |
GST Registration Thresholds
| Type of Supply | Normal States | Special Category States |
|---|---|---|
| Supply of Goods | ₹40 lakh aggregate turnover | ₹20 lakh (NE states, Uttarakhand, etc.) |
| Supply of Services | ₹20 lakh aggregate turnover | ₹10 lakh (special category states) |
| Interstate Supply of Goods | Mandatory regardless of turnover | Mandatory regardless of turnover |
| E-commerce operators / sellers | Mandatory regardless of turnover | Mandatory regardless of turnover |
| Voluntary registration | Available below threshold | Available below threshold |
Frequently Asked Questions
What documents are required for GST registration?
Documents required vary by entity type. For Proprietorship: PAN card of proprietor; Aadhaar card; passport-size photograph; proof of principal place of business (rent agreement + electricity bill, or property tax receipt if owned); cancelled cheque or bank statement (first page). For Partnership firm: PAN of firm and all partners; partnership deed; Aadhaar/PAN of authorised partner; proof of business address; bank statement of firm. For Private Limited Company: PAN and certificate of incorporation; Memorandum/Articles of Association; PAN and Aadhaar of all directors; board resolution authorising signatory; proof of registered office address; bank statement. For LLP: PAN and certificate of incorporation of LLP; LLP agreement; PAN/Aadhaar of designated partners; proof of address; bank statement. All entities need: valid mobile number and email for OTP verification at the time of registration.
Can a proprietor register for GST using Aadhaar authentication?
Yes — since 21 August 2020, Aadhaar-based authentication is available for GST registration. For proprietorship and individual applicants: Aadhaar authentication via OTP on the Aadhaar-linked mobile number confirms identity without needing physical document verification. If Aadhaar authentication is completed, the application is processed faster (within 3 working days without site verification vs 7–30 days with physical verification). However, if the applicant opts out of Aadhaar authentication, a physical document verification is required by a GST officer before GSTIN is granted. Partnerships and companies cannot use Aadhaar authentication — they go through document verification route. Risk-based physical verification may still be triggered even after Aadhaar auth for high-risk profiles.
Do I need separate GST registration for each state I operate in?
Yes — GST registration is state-specific. If your business has a presence (principal place of business or additional place of business) in more than one state, you must register separately in each state where you have a business presence. Each registration gets a separate GSTIN (15-digit number; first 2 digits are state code). You cannot use a single GSTIN for supplies made from different states. However: if you are an e-commerce seller only (no physical presence), you may need registration in each state where you make supplies. Special category: Casual Taxable Person can apply for temporary registration in a state where they are making occasional supplies without a fixed establishment.
How is GST registration cancelled or surrendered?
GST registration can be cancelled in two ways: (1) Voluntary cancellation (surrender) by taxpayer: File Form GST REG-16 on gst.gov.in if business is closed, transferred, or turnover falls below threshold permanently. Officer issues cancellation order within 30 days. Before cancellation, taxpayer must file all pending returns, pay dues, and reverse any ITC availed on closing stock. (2) Officer-initiated cancellation: If returns not filed for 6 consecutive months (composition: 3 quarters), or if registration was obtained by fraud, misstatement, or suppression of facts. Revocation of cancellation: If cancelled by officer, the taxpayer can file for revocation (Form GST REG-21) within 30 days — must file all outstanding returns and pay dues first.
Who can voluntarily register for GST below the ₹20 lakh threshold?
Voluntary GST registration is available to any person whose aggregate turnover is below the mandatory threshold (₹20 lakh for services, ₹40 lakh for goods in most states; ₹10L/₹20L for special category states). Reasons to register voluntarily: to claim Input Tax Credit on purchases (ITC); to supply to large businesses who prefer GST-registered vendors; to participate in interstate B2B transactions; to appear credible as a vendor. Once voluntarily registered, all GST compliance obligations apply — filing GSTR-1 and GSTR-3B monthly/quarterly, maintaining records, issuing tax invoices. The composition scheme (6% rate, quarterly filing) is also available for eligible voluntary registrants with turnover ≤ ₹50 lakh. Voluntary registrants must remain registered for a minimum of one year.
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