how to apply for gst registration

You can apply for GST registration online through the official GST Portal. The application is generally made in Form GST REG-01.

GST Portal – Official Website

Step-by-step GST Registration

1. Go to GST Portal

• Open the GST Portal.
• Select Services → Registration → New Registration.
• Select Taxpayer as the type of taxpayer.
• Select the relevant State/UT and District.
• Enter the legal name as per PAN, PAN, email and mobile number.
• Verify the OTPs.

2. Temporary Reference Number (TRN)
After OTP verification, the portal generates a TRN. Save this number carefully.

3. Complete GST REG-01
Login using the TRN and complete the application, including:

• Business details
• Constitution of business
• Promoters/partners/directors
• Authorised signatory
• Principal place of business
• Additional places, if any
• Goods/services and HSN/SAC
• Bank details
• Verification

The GST system requires the application to be electronically verified/submitted. For companies and LLPs, DSC is required.

Documents generally required

Depending on the constitution of the business, keep ready:

• PAN of proprietor/company/firm
• Aadhaar of proprietor/partners/directors/authorised signatory
• Photograph
• Proof of constitution:
  • Partnership deed
  • Certificate of incorporation
  • Trust deed
  • Other applicable constitution document
• Principal place of business proof, such as:
  • Electricity bill/property tax receipt
  • Rent/lease agreement
  • Consent letter/NOC where applicable
• Authorised signatory/authorisation documents
• Bank details, where applicable

The GSTN's current document checklist specifies, among other things, constitution documents and photographs, with prescribed upload formats/sizes.

4. Aadhaar Authentication

Where applicable, Aadhaar authentication/e-KYC is part of the registration process. If authentication is not completed or fails, the application can be subject to further verification by the department.

5. ARN and GSTIN

After successful submission, an ARN (Application Reference Number) is generated. The application is then processed by the GST authorities. On approval, the GST registration certificate is issued in FORM GST REG-06.

Important: If the officer issues REG-03 seeking clarification/additional documents, the taxpayer has to respond through REG-04.