How to Register for GST Online in India (2026)

A practical guide to preparing and filing your own GST registration application, completing identity checks and following it through to a decision.

Updated 14 October 2026 · Prepared by Tax & Tenders | Practical insights from GST registration and compliance work

You can apply directly on the official GST portal. Before opening the form, establish whether registration is required, which State or Union Territory applies and which taxpayer category fits your business. A completed form cannot resolve a wrong eligibility decision.

Facing address-proof difficulties, Aadhaar authentication issues or physical verification? See our practical GST registration troubleshooting section.

1. Decide whether you need GST registration

Compare the turnover tests

The following figures are financial-year aggregate-turnover references, not universal permission to remain unregistered. Check the State or Union Territory from which you supply, your activities and the exceptions before using a limit.

State and goods restrictions: Notification 10/2019 excludes persons making intra-State supplies in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. Its excluded goods include ice cream/other edible ice, pan masala, tobacco and the specified brick, fly-ash and tile categories added or revised by 03/2022 (1 April 2022) and 15/2022 (18 July 2022). It also excludes voluntary/continuing registered persons. Do not infer a blanket ₹40 lakh limit—or a replacement limit for a listed State—from this table; verify the applicable statutory and State notification position.

Sales-channel exceptions: The interstate-services exemption must be read with its amendments and the applicable Section 22 limit. Notification 34/2023–Central Tax, effective 1 October 2023, gives a conditional exemption for certain goods sellers through e-commerce operators, including turnover, no-interstate-goods-supply, one-State/UT and portal-enrolment conditions. Online selling alone does not settle registration liability.

If you choose voluntary registration, plan for invoicing, records and ongoing return obligations. A turnover exemption does not release a voluntarily registered person from those duties.

Aggregate turnover is not profit or the receipts of one shop. Section 2(6) uses an all-India calculation for the same PAN, including taxable and exempt outward supplies, exports and interstate supplies. GST and cess, and inward supplies on which you pay reverse-charge tax, are excluded from that definition.

Write down your business constitution, PAN, States of operation, goods or services, turnover calculation and sales channels. Use the CGST Act and CBIC's current notifications to check the rule that fits those facts. Multi-State operations, mixed supplies, exports, e-commerce and a previously cancelled registration merit a careful eligibility review.

When to apply: Section 25(1) generally requires a person liable under Section 22 or 24 to apply within 30 days of becoming liable. Special categories have different requirements; casual and non-resident taxable persons are addressed separately in that provision. This application deadline is not an approval timeline. If liability arose earlier, review that position before entering the date in the form.

2. Prepare your information and documents

Create a folder containing readable scans and a separate note of the information you will type. Open each scan before uploading it: all pages, signatures, names and addresses should be visible. Follow the format and file-size limit displayed for each portal field; different fields can have different limits.

• Business identity: Correct PAN and legal name, trade name if used, constitution, commencement details and reason for registration. For a sole proprietorship, the proprietor's PAN is used; a separate legal entity uses its own PAN.
• Constitution evidence: The document applicable to the entity, such as a partnership deed or incorporation/registration certificate. Do not assume every business must upload the same constitution documents.
• People and authority: Details and photographs of the relevant proprietor, promoters, partners or directors, and the authorised signatory. Prepare the applicable authorisation letter or board resolution and acceptance. Decide who will be the primary authorised signatory.
• Contact and identity access: An email address and mobile number you can monitor, plus access to the relevant Aadhaar-linked contacts where OTP authentication applies. These are different from merely possessing a copy of an identity document.
• Business locations: Full address, PIN code, possession type and evidence for the principal and applicable additional places of business. Reconcile the form's address with the supporting documents.
• Activities: The goods or services supplied, relevant HSN/SAC classifications, nature of business at each location and applicable State-specific information. Use descriptions that reflect what the business actually does.
• Signing arrangements: If a Digital Signature Certificate is required, check the certificate, authorised signatory details and current portal signing utility before the final submission.

Choose address evidence for your possession type

Use the possession category that matches the actual arrangement. CBIC's Instruction No. 03/2025-GST distinguishes these situations:

• Owned premises: An appropriate ownership-supporting document, such as a property tax receipt, municipal khata or owner's electricity bill, can suffice under the instruction.
• Rented premises: Prepare the valid rent/lease agreement and applicable supporting evidence. A registered agreement and an unregistered agreement have different lessor identity-document requirements.
• Consent or shared premises: Prepare the appropriate consent/agreement, identity and ownership evidence for that arrangement. Read the instruction for unusual possession situations.

Check the document options shown in the form. The practical address checks below explain how to reconcile different names and address descriptions without inventing additional document requirements.

Bank details: The normal-taxpayer portal manual permits bank information to be added after registration through a non-core amendment. Keep it ready and check your applicable post-registration obligations; do not treat this initial-form facility as an exemption from later bank-account requirements.

3. Understand government fees and other costs

There is no government application fee for filing GST registration on the common portal. This is stated in the instructions to FORM GST REG-01 in the official registration forms compilation. You can prepare and submit your own application.

Optional professional assistance is a separate service. If you use it, ask for the scope and fee in writing: does it cover eligibility review, filing, tracking and a clarification reply, or only initial preparation? A DSC, document preparation or other incidental expenses may also cost money. These are not a government registration application fee.

Special categories can involve tax payments. For example, the normal-taxpayer manual describes an advance tax deposit for a casual taxable person. That deposit is distinct from a filing fee, and the normal business walkthrough below should not be used as that category's complete checklist.

4. Complete the application on the official GST portal

The official normal-taxpayer registration manual includes screen-by-screen instructions. Keep it open beside your application. Read the form's help text where a label or available option differs from this guide.

Step 1: Start a new application and complete Part A

Visit gst.gov.in and choose Services → Registration → New Registration. Select the applicable taxpayer type, State/Union Territory and district. Enter the legal name and PAN correctly, and the email/mobile details requested. Complete the CAPTCHA and verify the contact OTPs. Do not enter a trade name in place of the legal name.

Step 2: Save your TRN and reopen the draft

The portal provides a Temporary Reference Number (TRN). Record it securely. Return to New Registration, select TRN and complete the requested email, CAPTCHA and OTP checks to access your saved application. Open the draft for editing.

The portal manual states that an unsubmitted draft and its TRN are purged after 15 days. Note the expiry displayed in your saved application and plan to finish before it. Saving a draft does not submit the application, and a TRN is not a GSTIN.

Step 3: Complete business details and registration choices

Check the prefilled information, select the correct constitution and reason for registration, and provide the relevant business dates and existing registrations. Use your records to establish the date on which liability arose; do not choose a convenient date to avoid an earlier compliance issue. Save each completed section.

Consider composition only after checking its separate conditions and consequences. Rule 14A is a separate registration option for eligible applicants; it is neither the composition scheme nor a general turnover exemption. Check its eligibility and authentication conditions before selecting it.

Notification 18/2025–Central Tax, dated 31 October 2025 and effective 1 November 2025, introduced the following conditions. Read the portal declaration and check for later amendments:

• Tax-liability condition: Rule 14A(1) uses total monthly output tax on supplies to registered persons, including CGST, SGST/UTGST, IGST and compensation cess, not exceeding ₹2.5 lakh. This is not an annual turnover exemption or the composition scheme.
• Identity condition: Rule 14A(2) excludes non-exempt applicants who have not opted for Aadhaar authentication. Check the applicable authentication requirements and any notified exemption before choosing the option.
• Same-PAN restriction: A person registered under Rule 14A cannot obtain another Rule 14A registration against the same PAN in the same State or Union Territory.

Consider whether your output tax on supplies to registered customers is likely to exceed the limit. Withdrawal requires FORM GST REG-32 and an order. Under the verified notification, applications filed on or after 1 April 2026 require returns for at least one tax period and all returns due since registration; Rule 14A(5) requires that no proceedings under Section 29 have been initiated against the registered person, and other withdrawal conditions also apply. This is not a checkbox you can simply undo. Later amendments were not exhaustively verified; check the current rule before opting in. This guide does not guarantee approval or a decision date.

Step 4: Enter the people and authorised signatory

Complete the promoter/partner and authorised-signatory sections with the applicable identity and contact details and documents. The portal's authorised-signatory FAQ explains that a primary authorised signatory must be selected. Check prefilled details before accepting them. Identify who will receive notices and who can complete the signing and authentication steps.

Step 5: Enter locations, supplies and State-specific details

Complete the principal and relevant additional places of business, possession category, activities and uploads. Check the map/location fields where offered. Add the goods/services classifications and applicable State-specific information. Review addresses, names and document selections together, rather than checking each tab in isolation.

Step 6: Review and sign the application

Complete the Aadhaar choices described below and compare every tab with your documents before signing.

Pre-submission checklist

• Legal name, PAN, constitution and State match the applicant and business records.
• Principal/additional addresses and possession categories match the documented arrangements.
• Uploads are relevant, complete and readable, including signatures and all required pages.
• Registration reason, liability date, goods/services and any scheme declarations have been checked.
• The primary signatory controls the application contacts and has the applicable signing method ready.
• The required persons can complete the assigned Aadhaar/GSK steps when instructed by the portal.

In Verification, read the declaration, select the authorised signatory and enter the filing place. Submit through the method applicable to your constitution. The normal-taxpayer manual specifies DSC signing for companies and LLPs; other eligible applicants can use the methods offered, such as EVC or e-sign.

Record the submission confirmation and complete any outstanding identity checks. A saved application, a successful signing message and an ARN are different milestones. Keep copies of the application, acknowledgement and subsequent communications.

5. Understand Aadhaar authentication and application verification

Aadhaar authentication checks identity; it does not itself approve the registration. Where the OTP route applies, the portal sends an authentication link to the selected persons' application contacts. Use the Aadhaar-registered mobile number for the Aadhaar OTP and follow any additional delivery options in the official instructions.

Some applications are directed to biometric authentication and document verification at a designated GST Suvidha Kendra (GSK). Follow the appointment link and instructions, including the required persons, originals and completion window. A GSK identity/document check is different from an officer's physical verification of the business premises.

The current portal manual also describes photo and document verification at a GSK for the non-Aadhaar route. Do not assume that selecting “No” removes all verification requirements. Follow the route the portal assigns to your application and any applicable exemption.

The Application Reference Number (ARN) identifies the submitted application for tracking. In Aadhaar/biometric cases, the manual makes ARN generation dependent on completing the required verification. Check which person's step remains pending before starting another application. ARN generation is not approval and an ARN is not a GSTIN.

Use the official manual's Aadhaar and verification sections for the route shown to you. The practical contact-access checks below help prevent OTP and authentication delays.

6. Track the application using your ARN

From the portal's Services menu, open Track Application Status. Choose Registration if a Module selector is shown, enter your ARN, complete the CAPTCHA if requested and search. The official tracking manual explains the pre-login route; you do not need a GST login to check a new application's ARN.

Save the ARN, current status, relevant dates and acknowledgement in one place. Check email, SMS and the application itself; a missed message can mean a missed opportunity to respond.

7. Handle clarifications, delays and rejection

If you receive FORM GST REG-03

REG-03 seeks additional information, clarification or documents. Read every point and the reply date. Prepare a short response to each issue with the corresponding readable evidence. When an address or identity detail is inconsistent, explain the discrepancy and correct the permitted fields rather than uploading the same file again.

For a new application, use the TRN route and open Application for Filing Clarifications:

1. Locate the notice with its reference number or ARN.
2. Select whether the original application needs modification, and edit the permitted fields if necessary.
3. Respond to the queries and attach the relevant evidence in FORM GST REG-04.
4. Complete verification through the applicable signing method and save the submission confirmation. A saved draft is insufficient.

The official clarification manual shows the editing and reply options.

Rule 9(2) provides for a REG-04 response within seven working days from receipt of the REG-03 notice. Record the receipt date and the reply date shown in the notice. If they appear inconsistent, seek prompt clarification or professional advice; do not assume extra time.

If a request seems to go beyond prescribed documents, compare it with the CBIC processing instructions and answer or raise the issue through the proper channel before the deadline.

If the application seems delayed

First locate the unfinished stage: draft expiry, signing, Aadhaar/GSK completion, officer processing, premises verification or a clarification response. An application waiting for your action needs a different response from one awaiting an order. There is no single approval time for all applications.

For a portal error, keep the error text, date/time, ARN or TRN and a screenshot with sensitive information masked. Use the GSTN self-service helpdesk for technical support. For an officer's document query or pending decision, use the relevant jurisdiction's grievance route; a technical ticket cannot decide registration eligibility.

If the application is rejected

Read the reasons in FORM GST REG-05 and keep the order and your earlier reply. Distinguish a missing-document problem from an eligibility or legal dispute. Obtain advice on correction, a fresh application or a challenge as appropriate to the order. Do not repeatedly submit unchanged applications or assume that starting again removes earlier liabilities or preserves appeal rights.

8. Practical GST Registration Problems and How to Avoid Them

The following practitioner observations describe difficulties encountered in registration work. They are practical guidance, not a list of requirements imposed on every applicant. The legal notice and rejection safeguards are explained separately below.

A. Address proof and documentation

Address evidence is a recurring practical difficulty. A genuine business can still receive a clarification when its application and supporting records do not clearly identify the same premises.

• Compare the location details: Check the unit/shop number, floor, building, locality, PIN code and address description in the application, rent agreement and utility evidence. If Shop and Establishment records apply to your business, check their details too.
• Explain legitimate name differences: An electricity bill may name the owner while the rent agreement names the tenant and applicable business records name the applicant. Those documents do not always need the same person's name. The evidence should establish the ownership/consent/tenancy chain and explain the relationship.
• Resolve discrepancies before filing: Check the agreement's parties, premises and validity. Obtain a correction or a truthful explanation where necessary; do not alter a scan to make mismatched details appear consistent.

Choose the owned, rented or consent-based evidence that fits the actual arrangement. A utility bill alone does not explain every tenancy or consent situation.

Shop and Establishment registration is not a universal GST-registration prerequisite. Its applicability comes from the relevant State/local law. Do not add it to every GST applicant's mandatory checklist or assume that it replaces the prescribed address evidence.

B. Physical verification of business premises

Practical observation: Premises visits may occur without advance notice. Newly established offices or shops can face questions when they look vacant or are still being set up. Officers may examine whether the declared location genuinely exists and corresponds to the stated business activity.

A bare or newly fitted-out office does not by itself establish a fictitious business. A genuine service business may have no stock. Do not treat inventory, elaborate furnishings or a particular signboard as universal conditions that every new applicant must meet before registration.

• Give an identifiable address and arrange legitimate access to the actual premises. Ensure the person assisting with access can explain the genuine business arrangement.
• Keep truthful evidence of your tenancy/ownership/consent and, where useful, the real stage of setup. Dated photographs of the actual location or records of genuine setup work can help explain the facts; they are not a new mandatory upload list.
• Do not stage stock, create artificial activity or make misleading displays for a visit. Explain the business as it actually operates, including a service model or a genuine pre-commencement stage.

Adverse observations and the right to respond

In registration practice, adverse visit observations have sometimes been followed by clarification notices and sometimes by rejection orders. Those reported outcomes do not establish that every rejection complied with the law.

For officer verification under Rule 9, sub-rule (2) provides the REG-03 notice and REG-04 clarification process. Sub-rule (4) ties rejection to an unanswered notice or an unsatisfactory clarification, requires written reasons and electronic communication in REG-05.

An adverse report does not remove those safeguards. If rejection appears to rely on allegations you were not given an opportunity to address, obtain professional review of the notice, report, reply and order. Do not assume the rejection is automatically lawful, or that a fresh application cures a procedural defect.

C. Mobile, email and Aadhaar access

Maintain access to the mobile number and email used in the application. Contact OTPs for Part A/TRN verify access to those contacts; they are separate from Aadhaar authentication. Monitor those contacts for links and notices as well as OTPs.

For the Aadhaar OTP route, ensure the required person can access the mobile registered with Aadhaar. It can differ from the application's business contact. Check the selected persons' details and availability before submitting, and keep OTPs and signing credentials under their control.

An incomplete identity check can hold up ARN generation or processing. Check whose step is pending and the portal's instructions. Aadhaar OTP and GSK biometric/document checks concern identity; an officer's premises visit concerns the business location. Completing one does not automatically complete the others.

9. Check what happens after approval

Use the portal's first-time login process, set credentials you control and obtain your registration certificate in FORM GST REG-06. Check the GSTIN, legal/trade names, effective date, addresses and registered activities. Raise any correction through the applicable amendment process.

Set up the obligations that apply to your registration: bank-information compliance, invoicing, records, returns and payments. Approval is the start of ongoing compliance. Ask for a schedule that matches your taxpayer category and effective date, including periods with no business activity where filing is required.

10. Frequently asked questions

Can I register myself without hiring a professional?

Yes. The official portal accepts applications directly. Professional assistance is optional; it may help where eligibility, business locations or a notice need closer review. You remain responsible for accurate information and the declarations you sign.

Can I apply below the usual turnover limit?

Voluntary registration is possible under Section 25(3). First check whether a compulsory-registration provision already applies and whether an exemption affects your case. If you choose voluntary registration, plan for the registered person's ongoing obligations.

Can I use my home or rented premises?

Use the genuine business location and the evidence appropriate to the possession arrangement. See the address-proof checks for legitimate owner/tenant name differences and applicable records.

Is a bank account compulsory before I start the normal application?

The normal-taxpayer manual allows bank details to be supplied after grant through a non-core amendment. Check and meet the applicable later bank-account requirements promptly.

I have a TRN but no ARN. Am I registered?

No. A TRN opens a draft. Check submission, signing and outstanding identity verification. An ARN tracks the application; the approved GSTIN and certificate establish the registration.

Does everyone have to visit a GSK?

The assigned verification route determines this. Follow the OTP or GSK instructions sent for your application. Do not book an unrelated centre or assume an online form rules out an in-person check.

How long will approval take?

It depends on the applicable route and whether validation, identity/premises verification or a clarification is outstanding. Check the current rules and actual application status. Neither this guide nor optional professional assistance guarantees a decision date or approval.

Can I edit an application after submission?

Do not assume every field remains editable. The clarification process provides permitted editing options when a notice is issued. After registration, use the applicable amendment process. A change to the legal entity or PAN needs separate consideration.

What if my TRN draft expires?

The manual says an unsubmitted draft is purged after 15 days. Keep copies of your documents and information, check whether the draft remains available and start a fresh draft if needed. Draft expiry does not extend a legal deadline to apply.

Do I need to buy a “government registration package”?

No government application fee is payable for GST registration. Ask anyone quoting a package to separate their professional fee and other costs from taxes or deposits that may apply to a special taxpayer category.

11. Official sources and checks before filing

References checked on 14 October 2026 are listed below. GST rules, notifications and portal procedures can change. Read these sources alongside the current requirements for your State, supplies and registration category.

• Official GST portal — applications, taxpayer facilities and notifications.
• GST portal: normal-taxpayer application manual — Part A/B, TRN, DSC, Aadhaar/GSK verification and ARN.
• GST portal: authorised-signatory FAQ — signatory selection and documents.
• GST portal: pre-login application tracking — ARN search and status meanings.
• GST portal: filing clarifications — responding to a notice and permitted edits.
• India Code: CGST Act and CBIC Tax Information Portal — Sections 2(6), 22–25 and current rules/notifications.
• Notification 10/2019–Central Tax, 29 March 2019 corrigendum, 03/2022 and 15/2022 — the conditional goods-only exemption, territorial/goods exclusions and verified amendments.
• CBIC Circular 88/07/2019-GST — interstate-service registration exemption read with the amended Section 22 thresholds.
• Notification 34/2023–Central Tax — conditional e-commerce goods-seller exemption from 1 October 2023.
• CBIC Instruction No. 03/2025-GST, 17 April 2025 — document evidence and processing queries.
• CBIC: CGST Rule 9 — REG-03/04 clarification, response period and REG-05 rejection safeguards.
• Gazette: Notification 18/2025–Central Tax, 31 October 2025 — Rule 14A, revised forms and commencement on 1 November 2025.
• Notification 03/2021–Central Tax — notified Aadhaar-authentication exemptions; check applicability and later amendments.
• Telangana Commercial Taxes: official GST forms — REG-01 filing-fee instruction; use the GST portal and subsequent notifications for current registration forms.
• PIB registration application FAQ, 9 October 2026 — portal guidance and announced document/form enhancements.
• PIB: 57th GST Council recommendations, 8 October 2026 — proposed registration reforms and their implementation status.

October 2026 announcements and effective dates

The 8 October 2026 Council release recommends clearer document guidance, REG-01/portal improvements and other registration reforms. Its closing note says the relevant circulars, notifications and law amendments give those recommendations legal effect. The 9 October FAQ also describes further circular/form enhancements.

About this guide: Official GST registration procedures are combined with practical observations from registration and compliance work. Check legal requirements and portal procedures against current official instructions.