GST Registration Online: Procedure, Documents and Steps

GST registration is applied for electronically in FORM GST REG-01 through the official Goods and Services Tax portal. The process generally involves PAN and contact verification, generation of a Temporary Reference Number (TRN), completion of business and stakeholder details, Aadhaar authentication or other prescribed verification, submission of the application and generation of an Application Reference Number (ARN).

Who Is Generally Required to Register for GST?

Registration liability depends on aggregate turnover, the nature and location of supplies and the compulsory-registration provisions. As a general framework, the threshold for suppliers of services is ₹20 lakh, reduced to ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura. For persons engaged exclusively in the supply of goods, the registration exemption can extend up to ₹40 lakh in States and Union Territories where the enhanced threshold applies, subject to the conditions and exclusions in the relevant notification.

These turnover thresholds do not override cases in which registration is compulsory under Section 24 or another applicable provision. A person making only wholly exempt or non-taxable supplies may also fall within Section 23, subject to the law applicable to that person and supply.

Documents and Information to Keep Ready

• PAN and legal name of the business or applicant.
• Valid mobile number and e-mail address.
• Proof of constitution of business, where applicable.
• Details and photographs of promoters, partners or other stakeholders, as applicable.
• Authorised signatory details and supporting authorisation, where required.
• Proof of principal place of business and supporting ownership, rent, lease, consent or similar documents, as applicable.
• Details of additional places of business, where applicable.
• Details of the principal goods and services supplied, including appropriate HSN/SAC information as requested by the portal.
• Aadhaar and identity information for persons required to undergo authentication or verification.
• Digital Signature Certificate where submission by DSC is mandatory.

The GST portal may request additional documents depending on constitution, registration type, risk parameters and the facts of the application.

GST Registration Procedure Online

1. Visit the official GST portal. Open Services → Registration → New Registration.
2. Start Part A of FORM GST REG-01. Select the appropriate applicant category and enter the State/UT, legal name, PAN and contact details requested by the portal.
3. Complete contact verification. Follow the OTP verification process shown on the portal for the registered contact details.
4. Generate and save the TRN. After successful Part A verification, note the Temporary Reference Number. It is used to resume the registration application.
5. Open the application using the TRN. Return to the Registration section and use the TRN option to access Part B.
6. Enter business details. Complete the business information, trade name where applicable, constitution, commencement details, reason for registration and other fields displayed for the applicant type.
7. Add promoter or partner details. Enter the required identity, contact and address particulars of promoters, partners, directors, members or other stakeholders, as applicable.
8. Add the authorised signatory. Provide the Primary Authorised Signatory and other authorised signatory details required for the constitution of business.
9. Enter principal place of business details. Provide the address, nature of possession and prescribed documentary proof. Add additional places of business if required.
10. Provide goods and services details. Enter the principal goods/services and HSN/SAC particulars requested by the current portal form.
11. Complete State-specific or other tabs. Fill any additional details displayed by the portal for the applicant's State, registration category or constitution.
12. Choose the Aadhaar authentication option. Follow the process applicable to the Primary Authorised Signatory and selected promoter/partner or other person specified by the portal.
13. Complete biometric/document verification if directed. Depending on the Aadhaar choice and risk parameters, the portal may require OTP-based authentication or a visit to a designated GST Suvidha Kendra (GSK) for biometric/photo and document verification.
14. Verify and submit FORM GST REG-01. Submit using DSC, e-sign/EVC or the method permitted for the applicant category.
15. Save the ARN. After successful submission and completion of the applicable authentication/verification process, retain the Application Reference Number for tracking.

Aadhaar Authentication and GST Suvidha Kendra Verification

The current GST registration system uses Aadhaar authentication as an important verification mechanism for new registrations. If the applicant selects Aadhaar authentication, the portal may provide OTP-based authentication or, based on risk parameters, require biometric verification at a designated GST Suvidha Kendra.

If Aadhaar authentication is not selected, the current GST portal guidance provides for photo capturing and document verification at a designated GSK. The precise persons who must authenticate and the verification route depend on the constitution of the applicant and the portal workflow.

Government Departments, Public Sector Undertakings, local authorities and statutory bodies are among the constitution categories for which the GST portal guidance states Aadhaar authentication is not required.

Bank Account Details: Current Position

Bank account details are not mandatory in the initial new-registration application. GST portal guidance states that bank-account information can be furnished after GSTIN is granted through a non-core amendment. The portal presently permits addition of up to ten bank accounts.

TRN, ARN and GSTIN: What Is the Difference?

GST Rates as on 1 September 2026

Following the major rate rationalisation implemented from 22 September 2025, the GST structure is broadly centred on a 5% merit rate and an 18% standard rate, together with a 40% special de-merit rate for specified supplies. Separate notified schedules continue for certain goods at special rates such as 0.25%, 1.5% and 3%, while Nil/exempt treatment applies where specifically provided.

Nil / Exempt 0.25% 1.5% 3% 5% 18% 40%

Registration and GST rate are separate questions. A registered person must apply the rate prescribed for the actual HSN/SAC classification and notification applicable on the date of supply.

Official GST Registration Resources