GST Registration in India: Step-by-Step Guide (2026)

If you are starting a business in India or crossing the Goods and Services Tax (GST) turnover threshold, registering for GST is a legal requirement. Without a valid GST Identification Number (GSTIN), you cannot collect GST from customers, claim Input Tax Credit (ITC) on purchases, or file returns.

This guide walks you through the complete registration process as it works in 2026, including the new Rule 14A dual-track system.

Who Must Register for GST?

Under Section 22 of the Central Goods and Services Tax (CGST) Act, 2017, registration is mandatory when your aggregate turnover in a financial year crosses these thresholds:

The Rs. 40 lakh threshold for goods suppliers in regular states was introduced effective April 1, 2019 following the 32nd GST Council meeting.

Special category states include Arunachal Pradesh, Himachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand. Assam and Jammu & Kashmir, though classified as special category states, opted for the Rs. 40 lakh threshold for goods suppliers.

Compulsory Registration (Regardless of Turnover)

Section 24 of the CGST Act lists categories that must register even if turnover is below the threshold:

• Inter-state suppliers: Anyone making taxable supplies across state borders
• Casual taxable persons: Businesses operating temporarily in a state where they have no fixed place of business
• Reverse charge liable persons: Businesses required to pay GST on behalf of the supplier
• E-commerce operators: Platforms required to collect Tax Collected at Source (TCS) under Section 52
• Non-resident taxable persons: Foreign businesses making taxable supplies in India
• Input Service Distributors (ISD): Entities distributing ITC across multiple branches
• Tax deductors and collectors: Persons liable under Section 51 or Section 52

If you fall into any of these categories, register before you begin making taxable supplies.

Documents Required

The GST portal accepts documents in PDF or JPEG format (maximum 2 MB per file). Keep these ready before starting:

• PAN card of the business (or proprietor for sole proprietorships)
• Aadhaar card of the primary authorized signatory and at least one promoter/partner
• Photograph of the authorized signatory (JPEG, max 100 KB)
• Proof of principal place of business: electricity bill, rent agreement, or property tax receipt
• Bank account details: cancelled cheque or bank statement (this is optional at registration and can be added later via amendment)
• Business registration proof: Certificate of Incorporation (for companies), Partnership deed, or LLP Agreement as applicable
• Authorization letter or board resolution appointing the authorized signatory

Step-by-Step Registration Process

GST registration uses Form GST REG-01, which is split into two parts.

Part A: Generate a Temporary Reference Number (TRN)

1. Go to the GST portal (gst.gov.in) and select Services > Registration > New Registration.
2. Select "Taxpayer" as the registration type.
3. Enter your state, district, legal name (as on PAN), PAN number, email address, and mobile number.
4. The portal sends separate OTPs to your email and mobile. Enter both OTPs.
5. On successful validation, the system generates a 15-digit Temporary Reference Number (TRN).

The TRN is valid for 15 days. If you do not complete Part B within this period, the TRN and all data entered against it will be deleted.

Part B: Complete the Application

Log back in using your TRN and complete these tabs sequentially:

1. Business Details: Trade name, constitution of business (proprietorship, partnership, company, LLP, etc.), date of commencement.
2. Promoter/Partner Details: Personal details, PAN, Aadhaar, photograph, and address of each promoter, partner, or director.
3. Authorized Signatory: Details of the person authorized to sign on behalf of the business.
4. Principal Place of Business: Full address with supporting documents (electricity bill, rent agreement).
5. Additional Places of Business: If you have branches or warehouses in the same state.
6. Goods and Services: HSN codes for goods and SAC codes for services you supply.
7. Bank Accounts: Optional at registration. You can add bank details within 45 days of registration via an amendment application.
8. Verification: Review all details, check the declaration, and submit.

Aadhaar Authentication

After submitting Part B, the portal validates your PAN with the Central Board of Direct Taxes (CBDT). Based on data analysis and risk parameters, the system assigns one of two authentication paths:

OTP-based authentication (for most applicants): An Aadhaar OTP is sent to the mobile number linked to your Aadhaar. Enter the OTP on the portal. On success, the Application Reference Number (ARN) is generated.

Biometric authentication at a GST Seva Kendra (GSK): If the system flags your application based on risk parameters, you will receive a link to book a slot at a designated GSK. The primary authorized signatory and one selected promoter/partner must visit in person for biometric Aadhaar authentication and photograph.

You must complete Aadhaar verification within 15 days of submitting Part B. If verification is not completed within this window, no ARN will be generated.

Rule 14A: The Dual-Track System (Effective November 1, 2025)

The CBIC introduced Rule 14A through Notification No. 18/2025-Central Tax (dated October 31, 2025), creating a technology-driven registration pathway:

Low-risk applicants (identified automatically through data analysis and risk parameters): Registration is granted electronically within 3 working days without manual officer intervention. This is handled under the new Rule 9A, which allows the common portal to approve applications automatically.

Other applicants: The standard process continues. The tax officer reviews the application and either approves it, seeks clarification via a Show Cause Notice (SCN), or requests a site visit. If the officer takes no action:

• With Aadhaar authentication: deemed approved after 7 working days
• Without Aadhaar authentication: deemed approved after 30 calendar days

Applicants cannot choose which track they are placed on. The system makes this determination algorithmically based on factors including compliance history, data consistency, and risk flags.

What Is REG-32?

Form GST REG-32 was introduced alongside Rule 14A. It allows taxpayers registered under the Rule 14A category to apply for withdrawal from that category. The REG-32 option is available only to active regular taxpayers, SEZ units, SEZ developers, and casual taxpayers who have filed all due GSTR-3B returns.

Timeline Summary

After Registration: What Happens Next

Once the application is approved, you receive:

• A GSTIN (15-digit GST Identification Number) communicated via email and SMS
• A registration certificate in Form GST REG-06, available for download on the GST portal
• A temporary password to access your GST account

Within the first few weeks after registration, you should:

1. Add bank account details (if not provided during registration) within 45 days via an amendment application.
2. Start issuing GST-compliant invoices with your GSTIN, HSN/SAC codes, and applicable tax rates.
3. Understand your filing calendar: monthly GSTR-1 (outward supplies) and GSTR-3B (summary return), or the QRMP scheme for businesses with turnover up to Rs. 5 crore.
4. Set up ITC reconciliation: match your purchase invoices against GSTR-2B to avoid ITC mismatch issues.

Common Mistakes to Avoid

Not registering on time. If your turnover crosses the threshold mid-year, you must apply for registration within 30 days. Failure to register attracts a penalty of Rs. 10,000 or 10% of the tax due, whichever is higher (Section 122, CGST Act).

Entering incorrect HSN/SAC codes. Wrong commodity codes can lead to wrong tax rates being applied, triggering notices later. Verify codes on the CBIC HSN search tool before submitting.

Ignoring the Aadhaar verification window. If you do not complete biometric verification within 15 days (when required), your ARN will not be generated and the application effectively lapses. You will need to start over.

Skipping bank account details indefinitely. While bank details are optional during registration, they must be added within 45 days. Delays can complicate your first return filing and refund claims.

How Tax Garden Can Help

GST registration involves document preparation, portal navigation, and Aadhaar authentication coordination. Tax Garden handles the end-to-end process: we prepare your documents, file the REG-01 application, coordinate any biometric verification requirements, and ensure your GSTIN is activated correctly. Our GST Registration service starts at Rs. 1,100 for auto-approval cases and Rs. 1,800 for regular applications.