Complete GST Registration Guide for New Businesses
Key Takeaways
- Turnover threshold triggers mandatory registration: Goods suppliers at Rs 40 lakh (regular states) or Rs 20 lakh (special category states); service providers at Rs 20 lakh (all states). Inter-state sales trigger registration regardless of turnover.
- Pre-registration planning (before filing) prevents delays: reconcile PAN name + Aadhaar + business name + address across all documents; ensure Aadhaar is linked to PAN; confirm place-of-business proof (electricity bill, property tax, or khata) matches registration address exactly.
- Form GST-REG-01 has two parts: Part A (identity verification, TRN issuance, 15 days to complete) and Part B (substantive application with business details, HSN/SAC codes, place of business, authorisation). TRN validity is non-extendable; miss the 15-day window and restart.
- HSN (Harmonised System of Nomenclature) and SAC (Service Accounting Code) entry strategy: Wrong HSN/SAC codes lead to wrong GST rates being applied by the government; reconciliation notices (REG-03) follow. Use CBIC's official HSN/SAC search tool before filing.
- Aadhaar authentication is mandatory: After Part B submission, OTP-based Aadhaar authentication (or biometric at GST Seva Kendra for flagged cases) is required within 15 days. Failure to authenticate within the window = no ARN issuance = application lapsed.
- ARN to GSTIN timeline: Low-risk applicants (Rule 14A track) get approval within 3 working days of authentication. Standard applicants: 7–30 working days. Monitor ARN status weekly via gst.gov.in; escalate if stuck beyond 30 days with a grievance ticket.
- REG-03 clarification notices are common (not a rejection). Reply within 7 working days with a clarification form (REG-04). Most frequent issues: name mismatch, address proof not in applicant's name, vague business description. Do not ignore or miss the deadline; missing it results in rejection (REG-05).
This guide consolidates the complete GST registration journey for new businesses: from pre-filing eligibility checks through TRN issuance, Part B application, Aadhaar authentication, ARN tracking, and post-registration setup. It replaces the typical back-and-forth with compliance officers and ensures first-pass approval.
Part 1: Pre-Registration Planning—Do You Need GST?
Turnover Threshold Check (Section 22, CGST Act 2017)
The threshold rule is straightforward but often misapplied: aggregate turnover (PAN-wide, all-India, all business verticals) is the trigger, not individual shop or state turnover.
| Supply Type | Regular States (All Except Below) | Special Category States (Manipur, Mizoram, Nagaland, Tripura, Assam, J&K) | Inter-State (Any Turnover) |
|---|---|---|---|
| Goods supplier (trader, manufacturer) | Rs 40 lakh | Rs 20 lakh | Mandatory (no turnover threshold) |
| Service provider (consultant, IT, accounting, etc.) | Rs 20 lakh | Rs 20 lakh | Mandatory (no turnover threshold) |
| Goods + Services mix | Threshold applies to the category with the lower limit (often Rs 20 lakh for services portion) | Rs 20 lakh | Mandatory |
Real-world misunderstanding (common): Founder owns two businesses under the same PAN: Shop A in Mumbai (Rs 30 lakh turnover, goods), and Consulting Practice B in Delhi (Rs 15 lakh turnover, services). Founder thinks: "Each is below threshold separately, so no GST registration needed." Wrong. Aggregate turnover = Rs 45 lakh (Shop A + Practice B), which exceeds Rs 20 lakh (service threshold). Registration is mandatory as the combined PAN crosses the threshold.
Pre-registration audit:
- List every business activity under your PAN (sole proprietorship, partnership, LLP holding).
- Classify each as goods supplier or service provider.
- Tally expected annual turnover for each.
- Aggregate turnover = sum of all. If aggregate crosses the lower threshold (usually Rs 20 lakh), registration is mandatory.
Compulsory Registration Check (Section 24, CGST Act 2017)
Even below the turnover threshold, registration is mandatory if:
- Inter-state taxable supplies: You sell goods or taxable services across a state border (e.g., online seller shipping PAN-India, consultant serving clients in multiple states).
- E-commerce operator channel: You sell via Amazon, Flipkart, Myntra (major e-commerce platforms that collect TCS—Tax Collection at Source). These platforms will not list you without a GSTIN. Registration is mandatory.
- Casual taxable person or non-resident taxable person: You make taxable supplies without a fixed place of business in India.
- Reverse Charge Mechanism (RCM): You purchase goods/services from an unregistered vendor where RCM applies (e.g., works contracts), or you are liable to pay tax on inward supplies. Registration is mandatory.
- Input Service Distributor (ISD): You distribute input services across multiple units/branches of your organization.
- TDS/TCS deduction/collection obligation: You are required to deduct or collect tax. Registration is mandatory.
Real-world example: You start a content writing service in Bangalore, initially serving only local clients. Annual turnover is Rs 15 lakh (below Rs 20 lakh threshold). Then you start a Fiverr account and take clients from the US and Europe. Now you make supplies across borders (inter-state digital services = inter-state supplies). Even at Rs 15 lakh, registration becomes mandatory under Section 24 (inter-state supply).
Voluntary Registration (Section 25(3))
Below the threshold, you can voluntarily register to claim Input Tax Credit (ITC). Trade-off: Full return-filing obligation (including nil returns) until you cancel GST.
Strategic advantage of voluntary registration:
- Claim ITC on purchases (office rent, electricity, software, stationary) to offset tax on sales.
- Appear credible to B2B buyers who insist on GSTIN.
- Lock in ITC on imported goods before turnover crosses the threshold.
Part 2: Document Collection and Pre-Filing Checklist
Critical Pre-Filing Step: Name and Address Reconciliation
This single step prevents 50% of clarification notices (REG-03).
The officer cross-reads three documents:
- PAN: Name and address as per CBDT records.
- Aadhaar: Name and address as per UIDAI records.
- Business address proof (bill/khata): Address as per utilities or municipal records.
- Application data: Name and address you type into the GST form.
If any of these four differ, a REG-03 notice will be issued asking for clarification.
Pre-filing reconciliation:
- Confirm PAN name matches Aadhaar name (confirm with Aadhar + PAN CBDT linkage).
- Confirm PAN registered address matches your primary place of business, OR secure a consent letter from the PAN-registered address owner (if different).
- Confirm electricity bill or property tax receipt is in your name (applicant's name), not a family member or landlord.
- If premises are rented, ensure lease/rent agreement name = applicant name (or rename to applicant if needed).
- Ensure the address in the bill and the address in the lease agreement are identical (no minor variations like "Road" vs "Rd").
Action if there is a mismatch:
- If PAN and Aadhaar names differ slightly (e.g., middle name missing in one), file a CBDT Form 49B (correction form) at least 7 days before GST registration to reconcile.
- If bill is in a third party's name, get a signed Consent Letter / No-Objection Certificate (NOC) from that person on plain paper stating you have permission to use the premises for your business.
Documents to Scan (PDF or JPEG, ≤2 MB each, Photograph ≤100 KB)
Identity & Constitution:
- PAN (original, A4 size, front and back, clearly legible).
- Aadhaar (front and back, 100 KB JPEG).
- Passport-size photograph of authorised signatory (100 KB JPEG, recent, plain white background).
- Photographs of all promoters/partners (if company or partnership).
- For companies: Certificate of Incorporation (CoI).
- For LLPs: LLP Agreement and LLP Registration Certificate.
- For partnerships: Partnership Deed (registered with Sub-Registrar).
- For sole proprietor: Proof of incorporation (usually none; just PAN suffices).
Authorisation & Signatory:
- Authorisation letter (on company/LLP letterhead, signed by authorized director/partner, naming the signatory for GST filing).
- For company/LLP: Board resolution (in case of multiple directors) or partner resolution (in case of LLP) authorising GST filing.
- Digital Signature Certificate (DSC) file (for companies and LLPs; required to sign and submit the form digitally).
Place of Business Proof:
- Primary place of business: Recent (within 3 months) electricity bill, property tax receipt (municipal corporation tax payment), or municipal khata certificate.
- If in applicant's name, upload only the document.
- If in landlord's or owner's name: Upload the bill PLUS a signed NOC/consent letter from the owner AND a copy of the lease/rent agreement.
- Additional places of business (branches, warehouses, manufacturing unit in a different location): Separate proof for each.
Bank Details (Optional at Registration):
- Cancelled cheque (front and back) or bank statement showing account number and IFSC.
- Bank details can be updated within 30 days of registration if not provided at filing time.
Part 3: Form GST-REG-01—Part A (TRN Issuance)
Part A: Identity Verification and TRN Generation
Purpose: Part A authenticates your identity and issues a Temporary Reference Number (TRN). The TRN is your entry ticket to Part B; without it, you cannot proceed.
Location: On gst.gov.in, go to Services > Registration > New Registration > Select "Taxpayer."
Fields to fill:
| Field | Input | Notes |
|---|---|---|
| Select State | Dropdown (select your primary place of business state) | State determines the GST office jurisdiction. |
| Select District | Dropdown (auto-populated after state selection) | Must be the district of your principal place of business. |
| Legal Name | As on PAN (must match exactly, including spaces and punctuation) | Copy-paste from PAN certificate to avoid typos. Do not use business name if it differs from PAN. |
| PAN | 10-character alphanumeric (e.g., AAAPA0000A) | The system validates this against CBDT records. Invalid or non-existent PAN causes rejection. |
| Email ID | Your email address (confirm spelling) | You will receive the TRN and all further notices on this email. Use a professional email, not a temporary one. |
| Mobile Number | 10-digit number (linked to Aadhaar or PAN, preferred) | OTP for identity verification is sent here. Ensure the number is active. |
Two-step verification (on Part A submission):
- System sends an OTP to your email ID. Enter it.
- System sends an OTP to your mobile number. Enter it.
On success:
- Portal displays a 15-digit Temporary Reference Number (TRN).
- Email and SMS confirmation sent with the TRN.
- TRN validity: 15 days from generation. This is the window to complete Part B. If you do not complete Part B within 15 days, the TRN expires and you must restart.
Part 4: Form GST-REG-01—Part B (Substantive Application)
Part B Navigation and Tab Structure
Part B is a multi-tab form. Progress is sequential: you must complete each tab before moving to the next. Tabs are:
- Business Details
- Promoter/Partner Details
- Authorised Signatory
- Principal Place of Business
- Additional Places of Business (if applicable)
- Goods and Services
- Bank Accounts
- Verification
Tab 1: Business Details
| Field | Input | Notes |
|---|---|---|
| Temporary Reference Number (TRN) | Auto-filled (the TRN from Part A) | Read-only. If TRN is missing or invalid, go back to Part A and resubmit. |
| Business Type | Dropdown: Proprietorship, Partnership, LLP, Company, HUF, AOP, BOI, Government Entity, Other | If not in list, select "Other" and specify in text field. This determines the form of business legally. |
| Constitution Type | Dropdown: Individual, Company, AOP, Trust, HUF, LLP, Partnership Firm, IEC Holder, NRI, Embassy/Consulate, etc. | Select the entity type as registered. For sole proprietor: "Individual." For company: "Company." |
| Business Type Description | Dropdown: Trader, Manufacturer, Job Worker, Transporter, Service Provider, Supplier of Seeds, Pesticides, Sugar, etc. | This is a broad classification. A trading business focused on cotton goods selects "Trader." A content writing agency selects "Service Provider." |
| Composition Scheme | Yes/No | Yes: Fixed tax rate, no ITC, quarterly return. No: Regular scheme (normal ITC, monthly return). Most growing businesses choose "No" (regular). |
| PAN Status | Auto-filled (PAN linked status from CBDT) | Read-only. If status shows "inactive," do not proceed; reactivate PAN first. |
Tab 2: Promoter/Partner Details
For each promoter (company), partner (partnership), or partner (LLP), fill:
| Field | Input | Notes |
|---|---|---|
| Name | As on Aadhaar (must match exactly) | Mismatch triggers a clarification notice. |
| Aadhaar Number | 12-digit Aadhaar | At least one promoter/partner must have Aadhaar linked to GST registration. |
| Date of Birth | From Aadhaar | Read-only after Aadhaar linking. |
| Designation | Dropdown: Director (for company), Partner (for partnership), Proprietor (for sole prop), etc. | Accurately reflect role. Errors here are not major but cause confusion. |
| Email & Mobile | Email and 10-digit mobile | Should match Aadhaar registration for faster validation. |
| PAN | 10-character (if different from main PAN) | Partners/promoters may have their own PANs. |
| Passport-size Photo | JPEG, ≤100 KB, white background, recent | Photo quality matters; blurry photos trigger re-upload requests. |
Tab 3: Authorised Signatory
The person authorized to sign and submit this GST registration form.
| Field | Input | Notes |
|---|---|---|
| Name | Individual name authorized to file | This person will e-sign the return submission using DSC or Aadhaar OTP. |
| Designation | Dropdown: Director, Partner, Proprietor, Manager, CFO, etc. | Reflect actual role in the company/firm. |
| Email & Mobile | Same or different from proprietor/partner | This person receives submission confirmation. |
| Aadhaar Number | 12-digit | Required for Aadhaar OTP e-signature on submission. |
| Digital Signature Certificate (DSC) | For company/LLP: Mandatory. Upload .pfx file or provide DSC serial number | For proprietor or partnership without DSC: Use Aadhaar OTP at submission instead. |
| Authorisation Letter | PDF or JPEG (uploaded here or referenced) | Should state: "I hereby authorize [Name] to file GST registration on behalf of [Business Name]." Signed by authorized director/partner. |
Critical note: For company and LLP, at submission time (Verification tab), the authorised signatory must use their DSC to digitally sign the form. This is mandatory; Aadhaar OTP is not an alternative for companies/LLPs. Ensure the signatory has an active DSC before submitting.
Tab 4: Principal Place of Business
| Field | Input | Notes |
|---|---|---|
| State, District, Address | Full address of primary business location | Must match the address proof (electricity bill, khata, etc.). Even a minor variation (Road vs Rd, different house number) triggers a mismatch notice. |
| Address Type | Dropdown: Owned, Rented, Shared, Family-owned | Determines which supporting documents are required. |
| Address Proof Document Type | Dropdown: Electricity Bill, Property Tax Receipt, Khata Certificate, Bank Statement, etc. | Choose the one you have and are uploading. |
| Upload Address Proof | PDF/JPEG of document | Must be recent (≤3 months for utility bills). Name on document must match applicant name (or have an NOC if third-party name). |
If rented or shared premises:
- Upload lease/rent agreement (registered with sub-registrar, or at minimum a notarised rent agreement).
- Upload a signed Consent Letter / No-Objection Certificate from the landlord/owner on plain paper, stating the business has permission to operate from that address.
If family-owned premises (e.g., parents' home):
- Upload property deed or property tax receipt in parent's name.
- Upload a signed consent letter from the parents.
Tab 5: Additional Places of Business
If your business operates branches, warehouses, manufacturing units, or other sites, register each address separately here.
For each additional location:
- Address (state, district, full address).
- Address type (owned, rented, shared, etc.).
- Address proof document (same rules as Tab 4).
- Nature of activity at this location (e.g., "Warehouse," "Manufacturing Unit," "Branch Office").
Note: You can add up to 4 additional places at registration. For more, file an amendment (Form GST-REG-02) after registration is complete.
Tab 6: Goods and Services (HSN/SAC Entry Strategy)
This is where you declare what you sell/provide. This section is critical: incorrect HSN/SAC codes lead to wrong GST rates and reconciliation notices.
HSN (Harmonised System of Nomenclature): 8-digit code for goods (e.g., 1005 for maize/corn, 2106 for food preparations). SAC (Service Accounting Code): 6-digit code for services (e.g., 998141 for accounting services, 998122 for software development).
Pre-filing strategy:
- Visit CBIC HSN/SAC Search: On cbic-gst.gov.in, use the HSN/SAC search tool. Type your product/service name and retrieve the correct code.
- Example: If you sell cotton T-shirts, search for "cotton apparel" or "T-shirts" → HSN 6104. Do not guess or use a similar code.
- For mixed businesses: If you sell both goods and provide services, list all applicable HSN and SAC codes.
- Description: Under each code, describe the product/service in plain language. Vague descriptions ("clothing," "services") trigger clarification notices. Use specific descriptions: "100% cotton unstitched T-shirts, sizes XS–XXL."
| Field | Input | Notes |
|---|---|---|
| HSN Code | 8-digit (e.g., 1005) or leave blank if only services | Search CBIC database; do not guess. |
| HSN Description | Specific product description | "Corn" (not "agricultural products"). "Cotton T-shirts, sizes XS–XXL" (not "clothing"). |
| SAC Code | 6-digit (e.g., 998141) or leave blank if only goods | Search CBIC database. |
| SAC Description | Specific service description | "Accounting and bookkeeping services for SMEs" (not "services"). "Software development and IT support" (not "IT services"). |
| GST Rate Applicable | Read-only (auto-filled after HSN/SAC entry) | The system populates the standard GST rate for each code. Review to ensure it matches your understanding. If rate seems wrong, double-check the HSN/SAC code. |
Common HSN/SAC mistakes leading to REG-03 notices:
- Using a 6-digit goods code instead of 8-digit (and vice versa).
- Entering the wrong code for a similar product (e.g., 6103 for cotton trousers when you sell 6105 for other cotton items).
- Vague description like "goods" or "services" instead of specific product/service names.
Tab 7: Bank Accounts (Optional)
| Field | Input | Notes |
|---|---|---|
| Account Holder Name | Name as per bank account | Should match PAN/Aadhaar name. |
| Account Number | 10–18 digit account number | From cheque or bank statement. |
| IFSC Code | 11-character code (e.g., SBIN0001234) | From cheque or bank statement. System validates IFSC against banking records. |
| Upload Cancelled Cheque/Statement | PDF/JPEG of cancelled cheque (both sides) or first page of bank statement | Bank statement can be dated within last 3 months. |
Note: Bank account can be updated within 30 days of registration if not provided now. This is optional; do not delay registration waiting for a new account to open.
Tab 8: Verification (Submission)
Final step. Declaration and e-signature.
| Field | Action | Notes |
|---|---|---|
| Declaration Checkbox | Tick the checkbox: "I declare that the information provided above is true and correct." | Mis-declaration can lead to criminal penalties under IPC Section 420. Ensure all data is accurate before ticking. |
| E-Signature Method | Choose one: (1) DSC (Digital Signature Certificate), (2) EVC (Electronic Verification Code via bank/demat/ATM), or (3) Aadhaar OTP | For company/LLP: DSC is mandatory. For proprietor/partnership: Aadhaar OTP or DSC. |
| Submit | Click Submit | Form submitted to GST system. Confirmation email and SMS sent with acknowledgement details. Retain ARN (Acknowledgement Reference Number). |
If using Aadhaar OTP:
- On Submit, the system sends an OTP to the Aadhaar-linked mobile number of the authorised signatory.
- Enter OTP to complete e-signature.
- Form is locked and submitted.
If using DSC (for company/LLP):
- Authorised signatory opens the submitted form with their DSC-enabled software.
- Digitally signs the form.
- System receives signature and submits form to GST authority.
Part 5: Post-Part-B Filing—Aadhaar Authentication and ARN Tracking
Mandatory Aadhaar Authentication (15-Day Window)
After Part B submission, the portal directs you down one of two authentication routes:
Route 1: OTP-based Aadhaar Authentication (Low-risk applicants)
- Portal sends an OTP to the mobile number linked to the authorized signatory's Aadhaar.
- You enter the OTP on the portal.
- On success, ARN is generated immediately or within 1–2 working days.
- Timeline: Complete within 15 days of Part B submission.
Route 2: Biometric Aadhaar Authentication at GST Seva Kendra (High-risk or flagged applicants)
- Portal sends you a link to book a slot at a nearby GST Seva Kendra.
- The authorized signatory and one selected promoter/partner must appear in person with original Aadhaar and photograph.
- Biometric capture (fingerprint or iris) and physical photograph taken.
- Officer verifies against Aadhaar records.
- ARN generated on-site or within 5–7 working days.
- Timeline: Complete within 15 days of Part B submission.
Critical: If Aadhaar authentication is not completed within 15 days, no ARN is issued and the application lapses. You will have to restart from Part A (new TRN).
Tracking ARN to GSTIN
After ARN is generated:
- Note the ARN from the SMS/email confirmation.
- Check status at gst.gov.in > Services > Track Application Status > Select "Registration" > Enter ARN > Search.
- No login required to check status.
| ARN Status | What It Means | Your Action | Timeline |
|---|---|---|---|
| Pending for Processing | Submitted; officer has not yet reviewed | Wait. This is normal. | Usually 3–7 working days; up to 30 if manual review needed. |
| Pending for Clarification | REG-03 notice issued; officer requesting more information | Reply immediately with Form REG-04. | You have 7 working days from notice date to file reply. |
| Clarification Filed, Pending for Order | Your REG-04 reply is received; officer reviewing | Wait. | Officer has 7 working days to decide. |
| Site Verification Assigned | Physical inspection of premises flagged; no risk unless you cannot access | Ensure original documents and the authorized person are present at the address when officer visits. | Usually within 7–14 days of notice. |
| Approved | Registration granted. GSTIN issued. | Download the REG-06 certificate (GSTIN, certificate of registration). Retain a scanned copy. Start GST compliance. | Immediate (same day). |
| Rejected | Application refused. Form REG-05 (rejection order) issued. | Fix the issues mentioned in REG-05 and reapply, or file an appeal under Section 107. | Reapplication typically takes 15–30 days. |
Common REG-03 (Clarification) Notices and How to Reply
REG-03 is not a rejection; it is a request for more information. Most clarification notices are resolved within 7 working days if replied promptly.
| Issue | What Triggered It | How to Reply (Form REG-04) |
|---|---|---|
| Name mismatch between PAN and Aadhaar | Your PAN name is "John A. Smith" but Aadhaar name is "John Smith" | Provide certified copy of PAN and Aadhaar. Attach CBDT Form 49B (if PAN correction was filed) or explain the minor variation. |
| Address on bill does not match application address | Electricity bill address is "House 123, Main Road" but you entered "123 Main Rd" | Provide original bill + enter exact address as on bill in reply. Upload a new address proof if available. |
| Bill is in third party's name (landlord/owner) | Electricity bill is in landlord's name, not applicant's name. | Attach: (1) Original lease/rent agreement (registered or notarised) in applicant's name. (2) Signed NOC from landlord on plain paper stating the applicant has permission to operate from the premises. |
| Vague business description | You entered "services" but did not specify the type of service | Provide detailed description: "Accounting, auditing, and tax consultation services for individual and corporate clients." Provide supporting documentation (business license, website, client contracts, if available). |
| HSN/SAC code mismatch | You entered HSN code 1005 (corn) but a farmer growing cotton | Provide correct HSN code (per CBIC database). Attach CBIC HSN search result showing correct code for your goods. |
| Aadhaar authentication failed | Aadhaar OTP did not verify correctly (rare) | If you did not receive OTP: Confirm Aadhaar-PAN linkage; update mobile number in Aadhaar if needed. Re-attempt Aadhaar authentication. If still failing: Opt for biometric Aadhaar verification at GST Seva Kendra. |
Reply steps:
- Receive the REG-03 notice via email and SMS (includes the ARN and notice details).
- Go to gst.gov.in > My Applications > Select the ARN > Upload Form REG-04 (reply form with explanations and supporting docs).
- Within 7 working days of the notice date. Missing this deadline results in automatic rejection (REG-05).
Part 6: Post-Registration: Setting Up Compliance
Immediately After GSTIN Issuance
- Download and print GST certificate (REG-06): Contains your 15-digit GSTIN, registration date, authorized signatory name, and place of business.
- Update vendors and customers: Provide GSTIN for invoicing and B2B transactions.
- Update bank account: Inform your bank of GSTIN for GST payment receipts and reconciliation.
- Activate e-filing credentials: Use GSTIN and password from the registration notice to log into gst.gov.in My Account > e-Services. Update email and mobile for GST notices.
Compliance Setup Checklist
- GSTR-1 (Monthly outbound supply return): Due on the 11th of the next month. File nil returns even if no sales.
- GSTR-2B (Monthly inbound supply summary): Auto-generated from vendors' GSTR-1 filings; you cannot edit, only review.
- GSTR-3B (Monthly return + ITC claim): Due on 20th of the next month. Report sales, ITC claimed, and taxes payable.
- GSTR-9 (Annual return): Due by September 30 for the prior FY.
- Bank account for GST payment: Set up a separate bank account for GST deposits if not done. GSTIN must be quoted on all challans.
Conclusion
GST registration is a straightforward process if done correctly the first time. Pre-registration reconciliation (name, address, documents) prevents 50% of clarification notices. Accurate HSN/SAC codes, clear business description, and correct place-of-business proof prevent 90% of delays. Filing within the TRN and Aadhaar authentication windows ensures approval within 30 days.
Tax Garden's GST registration and compliance services include pre-registration eligibility audit, document preparation and reconciliation, Part A and Part B filing, Aadhaar authentication coordination, ARN tracking, REG-03 clarification replies, and post-registration compliance setup.
Sources
CGST Act, 2017, Sections 22, 24, 25; GST Rules 8, 9, 10, 11, 12, 14, 14A, 15, 16; CBDT GST Registration Procedures and Rules; CBIC HSN/SAC Database and Search Tool; NSDL Protean Portal documentation; CBDT Instruction No. 03/2025-GST (Clarification Notice Guidelines); ClearTax, BajajFinserv, and IndiaFilings GST registration guides (2026).