GST registration in India: documents and process
To register for GST you need the business PAN, a mobile number and e-mail for the primary authorised signatory, proof of constitution, photographs of the promoters and signatory, and proof of the principal place of business. You apply online on the GST portal: Part A of Form GST REG-01 generates a Temporary Reference Number, Part B takes the details and documents, and an Application Reference Number follows once the Aadhaar steps are complete.
- Registration is needed once aggregate turnover crosses the limit in Section 22, or regardless of turnover for the categories inSection 24.
- The application is due within 30 days of becoming liable (Section 25(1)).
- Core uploads: proof of constitution, photographs, proof of the principal place of business and proof of the authorised signatory's appointment.
- Bank account details are furnished after registration, not at the application stage (Rule 10A).
- Rule 9 sets seven working days for a complete, unflagged application and thirty days where physical verification applies.
Who needs GST registration?
A supplier must register in a State once aggregate turnover in a financial year exceeds ₹20 lakh, or ₹10 lakh in special category States (Section 22). Certain suppliers, such as casual taxable persons and e-commerce operators, must register whatever their turnover (Section 24). Anyone else may register voluntarily under Section 25(3).
Goods-only suppliers have a higher limit. Notification 10/2019-Central Tax exempts a person engaged exclusively in supplying goods up to ₹40 lakh, but not Section 24 persons, suppliers of the specified goods (ice cream, pan masala and tobacco products), intra-State suppliers in ten named States and Union territories, or those who opt to stay registered. Tamil Nadu is not in that list in the text we reviewed. A service provider making inter-State supplies is exempt up to ₹20 lakh under Notification 10/2017-Integrated Tax.
Aggregate turnover includes supplies made on your own account and on behalf of principals. Notifications are amended from time to time, so confirm the current limits on gst.gov.in. Our GST registration thresholds brief looks at the limits in more detail. A casual or non-resident taxable person must apply at least five days before starting business.
What documents are needed for GST registration?
The portal asks for proof of the constitution of the business, photographs of the promoters or partners and the authorised signatory, proof of the signatory's appointment, and proof of the principal place of business. The constitution document depends on whether you are a proprietor, partnership, LLP, company or another body.
Scroll horizontally to see all four columns.
| Business type | Proof of constitution | People whose details and photographs are needed | Notes from the portal |
|---|---|---|---|
| Sole proprietorship | The portal checklist names no separate constitution document; the proprietor's PAN-linked details are entered in the form | Proprietor and the authorised signatory | Aadhaar authentication applies to the proprietor and the primary authorised signatory |
| Partnership firm | Partnership deed | Partners and the authorised signatory | The manual says at least two promoters or partners must be added; Aadhaar authentication for one partner and the signatory |
| LLP | Certificate of incorporation or other proof of constitution from the portal checklist | Designated partners and the authorised signatory | Signing with a digital signature certificate (DSC) is mandatory |
| Company | Certificate of incorporation | Directors (DIN is mandatory) and the authorised signatory | DSC is mandatory; proof of appointment can be a board resolution with an acceptance letter |
| Trust, society, club, association | Registration certificate or other proof of constitution (see CBIC Instruction 03/2025-GST) | Members of the managing committee or trustees, and the authorised signatory | One member and the signatory undergo Aadhaar authentication |
Every applicant also needs a PAN, and the mobile number and e-mail address of the primary authorised signatory for the OTPs. Photographs must be within 100 KB. Uploads are PDF or JPEG, and the principal place of business proof can be up to 1 MB. The portal user manual and the document checklist list the details.
Proof of the principal place of business depends on how you occupy the premises:
| Situation | Document to upload |
|---|---|
| Owned premises | One ownership document, such as the latest property tax receipt, municipal khata copy or electricity bill |
| Rented or leased | Rent or lease agreement plus one document showing the lessor's ownership; if the agreement is unregistered, CBIC's instruction adds the lessor's identity proof |
| Other cases (for example a relative's property) | Consent letter on plain paper, the consenter's identity proof and one ownership document of the consenter |
Instruction 03/2025-GST tells officers that one ownership document is sufficient and that extra papers such as a Udyam certificate, shop establishment certificate or trade licence should not be sought to prove the constitution of a partnership.
How to apply for GST registration online (step by step)
Open gst.gov.in and go to Services, Registration, New Registration. Complete Part A with PAN, mobile and e-mail OTPs to get a Temporary Reference Number (TRN), then log in with it to fill Part B, upload documents, choose the Aadhaar option, sign and submit. An Application Reference Number (ARN) follows.
- Keep the scans ready. Prepare the constitution proof, photographs, premises proof and appointment letter in the permitted formats and sizes.
- Fill Part A. Select the taxpayer type, State and district, then enter the legal name as per PAN, PAN, and the e-mail and mobile number of the primary authorised signatory. Separate OTPs are sent to each and are valid for 10 minutes.
- Note the TRN. It is sent by e-mail and SMS. The draft is purged if the application is not submitted within 15 days.
- Complete Part B. Log in with the TRN and fill the tabs: business details, promoters or partners, authorised signatory, authorised representative, principal and additional places of business, goods and services, State-specific information, Aadhaar authentication and verification.
- Choose the Aadhaar option. The default is Yes. The portal then sends an authentication link to the selected persons, which stays valid for 15 days.
- Sign and submit. Use a DSC (mandatory for LLPs and companies), e-Sign or EVC. The ARN receipt is sent to the registered e-mail address and mobile number.
- Track the status and reply to any notice. If the officer issues Form GST REG-03, respond in Form GST REG-04 within seven working days.
Do you have to visit a GST Suvidha Kendra?
Not always. If you choose Aadhaar authentication, the portal sends either an OTP link or, based on risk parameters, a link to book biometric authentication at a GST Suvidha Kendra. If you decline Aadhaar authentication, a visit for photo capture and document verification follows. The ARN is not generated until this is complete.
This follows the proviso to Rule 8(4A). The GST portal FAQs say the person added as promoter or partner and the primary authorised signatory both need to complete the visit when it applies, and that the ARN is not generated if it is not completed within 15 days. The portal tells you which route applies after you submit Part B. The Tamil Nadu Commercial Taxes Department publishes a list of facilitation centres by jurisdiction.
How long does GST registration take?
Under Rule 9, the officer approves a complete application within seven working days of submission or issues a REG-03 notice within that period. You then have seven working days to reply in REG-04. Where Aadhaar authentication is not done, or physical verification applies, the outer limit is thirty days.
Rule 9 also gives the officer seven working days after your reply to approve, allows rejection in Form GST REG-05 if no reply is given or the reply is unsatisfactory, and provides for deemed approval if the officer takes no action within the stated periods. These are statutory limits, not a forecast of how long any one application will take.
According to Instruction 03/2025-GST, notices in REG-03 are meant for specific grounds: an incomplete or illegible document, an address that does not match the proof or is vague, or a cancelled or suspended GSTIN linked to the same PAN. Clear scans and an address that matches the premises proof reduce the scope for such queries.
What happens after you get a GSTIN?
The registration certificate in Form GST REG-06 is made available on the portal with your 15-character GSTIN. Display the certificate and GSTIN at each place of business, furnish bank account details within the Rule 10A period, and begin the return filings that apply to your registration.
- Effective date. If you applied within 30 days of becoming liable, registration is effective from the date of liability; otherwise from the date of grant (Rule 10).
- Display. The certificate goes in a prominent place at the principal and every additional place of business, and the GSTIN on the name board at the entrance (Rule 18).
- Bank details. Furnish them on the portal within 30 days of grant, or before the first GSTR-1 or invoice furnishing facility filing, whichever is earlier (Rule 10A).
- Later choices. Whether to opt for the composition scheme or for quarterly filing under QRMP are separate decisions with their own conditions.
To talk through a registration question, see Finclar's GST page.
Last reviewed: 15 October 2026
Sources
- CGST Act, Section 22: persons liable for registration
- CGST Act, Section 24: compulsory registration
- CGST Act, Section 25: procedure for registration
- CGST Rules, Rule 8: application for registration
- CGST Rules, Rule 9: verification and approval
- CGST Rules, Rule 10: registration certificate and Rule 10A: bank account details
- CGST Rules, Rule 18: display of certificate and GSTIN
- Notification 10/2019-Central Tax (goods-only limit)
- Notification 10/2017-Integrated Tax (inter-State services)
- CBIC Instruction 03/2025-GST on processing registration applications
- GST portal user manual: apply for registration
- GST portal checklist of documents for registration
- GST portal FAQs on Aadhaar authentication
- Tamil Nadu Commercial Taxes Department: GST Suvidha Kendra list