GST Registration: Documents Required, Eligibility & Step-by-Step Process (2025)

What is GST Registration?

GST registration is the process by which a business or individual obtains a GSTIN (Goods and Services Tax Identification Number) — a unique 15-digit identifier assigned to every taxpayer under GST. Without registration, you cannot legally collect GST from customers or claim Input Tax Credit on your purchases.

Who Must Register for GST?

GST registration is mandatory if any of the following apply:

Turnover-Based Threshold

Type of Supply	Normal States	Special Category States
Goods (exclusive)	₹40 lakh	₹20 lakh
Services	₹20 lakh	₹10 lakh
Both goods & services	₹20 lakh	₹10 lakh

Special category states: Mizoram, Tripura, Manipur, Nagaland, Arunachal Pradesh, Uttarakhand, Meghalaya, Sikkim, Himachal Pradesh, J&K, Assam (for goods).

Mandatory Registration Regardless of Turnover

• Making inter-state taxable supplies
• Selling through e-commerce platforms (Amazon, Flipkart, etc.)
• TDS deductors under Section 51
• e-Commerce operators (TCS under Section 52)
• Input Service Distributors (ISD)
• Non-Resident Taxable Persons (NRTP)
• Casual Taxable Persons

Types of GST Registration

1. Regular Taxpayer

The most common registration type for businesses supplying goods or services. Files GSTR-1, GSTR-3B, GSTR-9 and GSTR-9C annually. Can claim full ITC. Must pay GST on all taxable outward supplies.

2. Composition Scheme

Available to businesses with aggregate turnover below ₹1.5 crore (₹75 lakh for some states). Pay a fixed percentage of turnover as GST (1% for traders, 5% for restaurants, 6% for service providers). Cannot collect GST from customers or claim ITC. Files CMP-08 quarterly and GSTR-4 annually.

3. Tax Deductor (TDS)

For government departments, PSUs, local authorities, statutory bodies, and metal scrap buyers required to deduct TDS at 2% on payments exceeding ₹2.5 lakh. Files GSTR-7 monthly. Has a separate GSTIN starting with the same state code.

4. Tax Collector — e-Commerce (TCS)

For e-commerce operators (marketplaces) required to collect TCS at 1% on net taxable supplies made through their platform. Files GSTR-8 monthly.

5. Input Service Distributor (ISD)

For head offices that receive common input service invoices and distribute ITC to their branch GSTINs. Files GSTR-6 monthly.

Documents Required for GST Registration

For All Applicants

• PAN card of the business / proprietor
• Aadhaar card (for e-Sign / EVC verification)
• Photograph of promoter / partner (JPEG, max 100 KB)
• Bank account details (cancelled cheque or bank statement)
• Proof of principal place of business (electricity bill / rent agreement / property tax receipt)
• Mobile number and email address (for OTP verification)

Additional — Based on Business Type

• Partnership firm: Partnership deed
• Company (Pvt Ltd / Ltd): Certificate of Incorporation, MOA/AOA, DIN of directors, Board resolution
• LLP: LLP Agreement, Certificate of Incorporation
• HUF: HUF deed, Karta's PAN and Aadhaar
• Trust / Society: Registration certificate, Trust deed

Step-by-Step Registration Process

Part A — User Credentials

1. Go to the GST portal → Services → Registration → New Registration.
2. Select your applicant type (Taxpayer, Tax Deductor, etc.).
3. Enter your PAN (or TAN for TDS deductors who don't have PAN).
4. Enter your State/UT and District.
5. Provide your email address and mobile number — OTP will be sent to both.
6. Enter the CAPTCHA and click Proceed.
7. Verify OTPs received on mobile and email.
8. You receive a TRN (Temporary Reference Number) — valid for 15 days. Note it carefully.

Part B — Registration Application (GST REG-01)

Log in using your TRN to complete Part B, which has 10 tabs:

1. Business Details: Constitution of business, date of commencement, reason for registration, composition option.
2. Promoters/Partners: Personal details, PAN, Aadhaar, photograph, address of all partners/directors (minimum 2 for most non-proprietorship types).
3. Authorized Signatory: The person who will sign returns. Can be same as promoter (toggle "Also Authorized Signatory").
4. Authorized Representative: GST practitioner or CA/advocate if you appoint one.
5. Principal Place of Business: Complete address, nature of possession (owned/rented), proof document.
6. Additional Places of Business: Any branch/godown in the same state.
7. Goods and Services: Top 5 HSN codes for goods and SAC codes for services you deal in.
8. State Specific Info: Existing VAT/CST/other registrations (applicable to certain states).
9. Aadhaar Authentication: Optional but recommended — enables e-Sign and can speed up approval.
10. Verification: Select authorized signatory, enter place, declare and submit with DSC/EVC/e-Sign.

After Submission

• You receive an ARN (Application Reference Number) within 15 minutes via email/SMS.
• If Aadhaar authentication is done: GSTIN issued within 3 working days (no officer visit required).
• Without Aadhaar authentication: Application goes for officer verification — may require document submission and can take up to 7 working days.

Understanding Your GSTIN

A GSTIN is a 15-character alphanumeric code:

• Digits 1-2: State code (e.g., 32 = Kerala, 27 = Maharashtra, 07 = Delhi)
• Digits 3-12: PAN of the taxpayer
• Digit 13: Entity number (1 for first registration in that state)
• Digit 14: Default 'Z'
• Digit 15: Check digit

Practice GST Registration on IndIaTaxSim

IndIaTaxSim replicates the complete GST registration process — Part A OTP verification, all 10 Part B tabs, document uploads, promoter details, jurisdiction selection, and ARN generation. You can practice registering as a Regular taxpayer, Composition dealer, TDS deductor, e-Commerce operator, NRTP, or ISD — each creating a separate GSTIN with the correct set of returns.