GST Registration in India: Threshold, Documents and Step-by-Step Process

GST registration in India is done online at gst.gov.in in two parts: Part A, where you enter PAN, mobile number and email to get a Temporary Reference Number (TRN), and Part B, where you fill in business details and upload documents within 15 days to get an Application Reference Number (ARN). Most suppliers of goods must register above Rs 40 lakh of annual turnover and most suppliers of services above Rs 20 lakh, with lower limits in special category states. Rules and thresholds can change, so verify against the portal before you file.

Who this guide is for

This guide is for a proprietor, partnership or company that needs a GSTIN and wants to understand the process before sitting down at the portal. At the end you will know whether you must register, what to prepare, how the TRN and ARN work, and how to track the application and handle common problems. It does not replace advice from a chartered accountant for complicated cases.

Do you need to register?

Turnover thresholds

The commonly cited aggregate turnover limits under the CGST Act are Rs 40 lakh for suppliers of goods and Rs 20 lakh for suppliers of services in most states. Special category states have lower limits, and a few states differ, so confirm the figure in the CBIC notification applicable to your state; this article did not verify those state-wise figures against a primary source. Aggregate turnover is computed across the same PAN and includes taxable, exempt and export supplies, so a business with several branches under one PAN adds them together.

Registration regardless of turnover

Certain categories must register even below the threshold. The usual examples under the Act include persons making inter-state taxable supplies of goods, casual taxable persons, non-resident taxable persons, those required to deduct or collect tax, and suppliers through e-commerce operators in many cases. Because the details are specific, read the registration section of the CGST Act or the portal's help pages if you fall in one of these groups.

Voluntary registration

You may register even when below the threshold. Reasons include claiming input tax credit and buying from or selling to registered businesses that expect a GSTIN on invoices. Once registered you take on return filing obligations, so do not register casually.

Before you start

Prepare these items before opening the portal:

• PAN of the business or proprietor
• An active mobile number and email address, since the portal sends separate OTPs to each
• Details of the business: legal name, constitution (proprietorship, partnership, company and so on), principal place of business, and the date business started
• Details of promoters, partners or directors and the authorised signatory
• Bank account details

The portal's Part B asks you to upload supporting documents, and which ones depend on the business type and the kind of premises. The GST portal's own help pages did not list a single master checklist in the sources checked for this article, so open the Part B document upload screen or the portal's Help section for your constitution and follow the list shown there. Keep scanned copies ready in the file formats and sizes the portal states on that screen.

Step-by-step registration

Part A: generate the TRN

1. Open the GST portal at gst.gov.in.
2. Choose Services, then Registration, then New Registration.
3. On the form, select that you are a Taxpayer, choose your state and district, and enter the legal name of the business as per PAN, the PAN, your email address and your mobile number.
4. Enter the captcha and proceed. The portal sends OTPs to your mobile and email; enter both.
5. The portal generates a Temporary Reference Number. Note it down.

The GST portal states that the TRN is valid for 15 days. If you do not complete the application within that time, the TRN lapses and you will have to start again.

Part B: complete the application

1. Go back to the New Registration page and choose to log in with your TRN. Enter the TRN and the captcha, then verify the OTP sent to your registered mobile and email.
2. The portal shows a dashboard with your application. Open it with the edit option.
3. Work through the tabs the portal shows, which include details of the promoters or partners and the Primary Authorised Signatory, the business premises and Aadhaar authentication. The exact tabs vary with the constitution of the business.
4. Upload documents on the relevant tabs.
5. On the Verification tab, tick the declaration, choose the authorised signatory name and place, and sign with a digital signature certificate (DSC), e-Sign or EVC, as the portal offers for your constitution. Only an authorised signatory can sign.
6. Submit. When the submission succeeds, the portal generates an ARN and sends it to your email and mobile.

Aadhaar authentication and biometric visit

The portal's help says Aadhaar authentication is part of the application. According to the portal, the TRN is valid for 15 days from the submission of REG-01, and if Aadhaar verification is not completed within that window no ARN is generated and the application is not considered submitted. Biometric authentication at a GST Suvidha Kendra is mandatory only for some normal taxpayers, decided on risk parameters. If it applies to you, the portal notifies you by email and SMS. Promoters or partners and the Primary Authorised Signatory must both complete biometric authentication at the GSK, and if either does not the application is not submitted.

After you submit

Track the application

Use the ARN to track status. On the portal, go to Services, then Registration, then Track Application Status and enter the ARN. If you have not received an ARN yet, you can also log in using the TRN under New Registration to see where the application stands.

Queries from the tax officer

An officer may raise a notice asking for clarification or more documents. Reply through the portal's clarification option within the time stated in the notice. Failing to reply can lead to rejection, so check your registered email regularly.

Approval

When approved, you receive a GSTIN and the registration certificate, which you can download from the portal after logging in. Display the certificate at your places of business as required by the rules, and use the GSTIN on every tax invoice. For what must appear on an invoice, see GST tax invoice mandatory fields.

Troubleshooting

OTP not received

Check that the mobile number and email are correct and active, wait the interval the portal asks before requesting again, and try a different browser. If the problem persists, raise a ticket with the GST helpdesk through the portal.

TRN expired

If 15 days pass without submitting Part B, start Part A again with the same PAN. Keep the documents ready this time so Part B can be finished in one sitting.

Application not submitted after Aadhaar step

If Aadhaar verification is incomplete, no ARN is generated and the application is not treated as submitted. Complete authentication, or the biometric visit if you were notified, before the 15 days run out.

Mismatch between names

Enter the legal name exactly as it appears on PAN. Mismatches between PAN, bank and address documents are a common reason for officer queries.

What to do after you get a GSTIN

Registration is the start of compliance. Decide whether the composition scheme fits you (see GST composition scheme eligibility), set up your accounting software, and learn the monthly return calendar (see GSTR-1 vs GSTR-3B). If you are an accounting software user, check your product's GST setup guide before you issue your first invoice.

Checklist

• Confirm whether your turnover or business type requires registration
• Prepare PAN, mobile, email, bank and business details
• Complete Part A and note the TRN within the same day
• Finish Part B and submit within 15 days
• Complete Aadhaar authentication and any biometric visit
• Record the ARN and track the application
• Answer any officer query promptly
• Download the certificate and start issuing compliant invoices

References

Checked in October 2026; the portal changes often, so confirm on the live screens.

• GST portal: https://www.gst.gov.in
• GST portal registration tutorial, General: https://tutorial.gst.gov.in/userguide/registration/General.htm
• GST portal tutorial, Track Application Status: https://tutorial.gst.gov.in/userguide/registration/Track_Application_Status.htm