GST Registration Process 2026 — Step-by-Step Guide with Documents Required
By Parul Singh, GST Practitioner · GST Registration
Table of Contents
Having filed 3,000+ GST registrations for businesses across Delhi — from street vendors in Chandni Chowk to tech startups in Nehru Place — I know every rejection reason the department uses. This is the exact process I follow.
Who Must Register for GST?
GST registration is mandatory for businesses and individuals whose aggregate annual turnover exceeds the prescribed thresholds. However, certain categories must register regardless of turnover:
- Inter-state suppliers of goods or services
- E-commerce operators (Amazon, Flipkart sellers)
- Agents supplying on behalf of others
- Input Service Distributors (ISD)
- Persons paying tax under reverse charge
- Non-resident taxable persons
- Online information and database access providers (OIDAR)
- TDS/TCS deductors under GST
Voluntary registration is available for businesses below the threshold — highly recommended for claiming ITC and building business credibility.
Documents Required for GST Registration
| Document | For | Format |
|---|---|---|
| PAN card | Proprietor / Partners / Directors | Scan copy |
| Aadhaar card | Proprietor / Partners / Directors | Scan copy |
| Business address proof | Registered office | Electricity bill / Rent agreement / NOC |
| Bank statement / cancelled cheque | Bank account details | JPG/PDF |
| Passport-size photo | Proprietor / Authorized signatory | JPG |
| Board resolution / Authorization letter | Companies / LLPs | |
| Partnership deed / MoA / AoA | Firms / Companies | |
| Digital Signature Certificate (DSC) | Companies / LLPs (optional for others) | USB token |
Step-by-Step GST Registration Process
- Visit gst.gov.in → Click "Services" → "Registration" → "New Registration"
- Fill Part A: Enter state, legal name, PAN, email, and mobile number
- Verify OTP sent to email and mobile
- Receive Temporary Reference Number (TRN) — save this carefully
- Fill Part B using TRN within 15 days:
- Business details and constitution
- Place of business (principal + additional)
- Goods and services with HSN/SAC codes
- Bank account details
- Upload all required documents
- Submit application — digitally sign (DSC or Aadhaar OTP)
- ARN generated — Application Reference Number for tracking
- Proper Officer reviews — may raise queries within 3 working days
- Clarifications (if any) — respond within 7 working days
- GSTIN issued — 15-digit number within 3-7 working days
Fees & Timeline
- Government fee: NIL (GST registration is completely free on gst.gov.in)
- Professional fee: ₹2,000-5,000 (if using a consultant like us)
- Processing time: 3-7 working days (if all documents are correct)
- GSTIN validity: Permanent (regular registration)
Common Registration Mistakes to Avoid
- Wrong business constitution — select correct entity type
- Incorrect HSN/SAC codes — verify with HSN master
- Blurry documents — upload clear, legible scans
- Address mismatch — ensure proof matches the address entered
- Missing bank details — add at least one bank account
- Not responding to queries — respond within 7 days or application may be rejected
Pro Tip: Keep all documents ready before starting the application. The TRN is valid for only 15 days — incomplete applications are auto-rejected.
Frequently Asked Questions
Is GST registration free?
Yes, GST registration on gst.gov.in is completely free. There is no government fee. However, if you hire a GST practitioner or consultant, they may charge a professional fee for assistance.
How long does GST registration take?
Typically 3-7 working days from submission, provided all documents are correct and no clarifications are raised. If the proper officer raises queries, you must respond within 7 working days.
Can I have multiple GST registrations?
Yes, if you have business operations in multiple states, you need a separate GST registration for each state. You can also have multiple registrations within the same state for different business verticals.
What happens if my GST registration is rejected?
You can reapply after addressing the reasons for rejection. Common reasons include incorrect documents, address mismatch, or missing information. You can also file an appeal with the Appellate Authority within 3 months.