GST Registration in India 2026: Complete Step-by-Step Guide for Founders

What is GST registration and who needs it?

GST (Goods and Services Tax) is India's unified indirect tax system, introduced in July 2017. A GSTIN (15-character GST Identification Number) is required for any business that crosses the prescribed turnover threshold, makes inter-state supplies, or sells on e-commerce marketplaces like Amazon, Flipkart or Meesho.

Turnover thresholds (FY 2025–26)

• Goods: ₹40 lakh per year (₹20 lakh for special-category states)
• Services: ₹20 lakh per year (₹10 lakh for special-category states)
• Inter-state suppliers, e-commerce sellers, casual taxable persons, agents: mandatory irrespective of turnover

Special-category states include Manipur, Mizoram, Nagaland and Tripura. If you're below the threshold, voluntary registration is also allowed and is often a smart move because it lets you claim input tax credit on your purchases.

Documents required for GST registration

Keep the following handy before starting your application:

1. PAN of the business (proprietor's PAN for sole proprietorships)
2. Aadhaar of the authorised signatory
3. Business address proof: latest electricity bill or rent agreement + NOC from owner
4. Bank account proof: cancelled cheque or first page of passbook
5. Photograph of the authorised signatory (JPEG, < 100 KB)
6. Constitution proof: Partnership deed / Certificate of Incorporation / LLP Agreement (as applicable)
7. Digital Signature Certificate (DSC) — mandatory for companies and LLPs

Step-by-step GST registration process

Step 1: Generate TRN (Temporary Reference Number)

Visit gst.gov.in → Services → Registration → New Registration and submit Part A (PAN, mobile, email). You'll receive a TRN within minutes via OTP verification.

Step 2: Submit Part B

Login using your TRN and fill in business details, principal place of business, additional places, goods/services, bank account, and authorised signatory details.

Step 3: Aadhaar e-KYC

Choose Aadhaar authentication for the authorised signatory — this dramatically speeds up the approval.

Step 4: ARN allotment

On submission you receive an ARN (Application Reference Number). Track it under Services → Track Application Status.

Step 5: GSTIN allotment

If everything is in order, your GSTIN is issued in 5–7 working days.

Common mistakes that cause rejection

• PAN name mismatch with address proof or bank account
• Choosing the wrong HSN / SAC code for your products or services
• Uploading a low-resolution premises photograph
• Missing the NOC from the property owner
• Selecting the wrong jurisdiction (State vs Centre)

After registration — what to do next

• Print your GST registration certificate and display it at your principal place of business (mandatory)
• File monthly or quarterly GST returns (GSTR-1 + GSTR-3B) on time to avoid penalties
• File the annual return GSTR-9 by 31st December each year
• Update your invoices to include your GSTIN, HSN/SAC code, and GST rate

Need help? FilingBase handles end-to-end GST registration in 5–7 working days with a dedicated CA. Get a free quote →