GST Registration Procedure in India – Step-by-Step Guide

Table of Contents:-

GST registration is the process through which a person or business obtains registration under the Goods and Services Tax law and is allotted a Goods and Services Tax Identification Number (GSTIN).

The GST registration procedure in India is primarily completed online through the official GST portal. The applicant is required to provide details relating to its business constitution, promoters or partners, authorised signatory, principal place of business, goods or services supplied and other prescribed particulars.

Businesses should first determine whether GST registration is mandatory or whether voluntary registration would be commercially beneficial. For broader assistance on GST registration, compliance, input tax credit, assessments, refunds and litigation, refer to our GST & Indirect Tax Advisory Services in India.

EzyBiz India Consulting LLP assists Indian businesses, start-ups and foreign-owned companies with GST registration and ongoing GST compliance.

GST Registration Procedure at a Glance

The GST registration process generally involves the following steps:

Visit the official GST portal.
Select New Registration.
Complete Part A of Form GST REG-01.
Verify PAN, mobile number and email address.
Obtain the Temporary Reference Number (TRN).
Complete Part B of Form GST REG-01.
Provide business and promoter/director details.
Provide authorised-signatory details.
Enter principal and additional place of business details.
Enter details of goods and services.
Complete Aadhaar authentication or other applicable verification.
Verify and submit the application.
Obtain the Application Reference Number (ARN).
Respond to any clarification issued by the GST officer.
On approval, obtain GSTIN and GST Registration Certificate.

The precise process can vary according to the constitution of the applicant and verification requirements applicable to the registration application.

For the statutory registration framework, applicants may refer to the CBIC GST Registration Rules.

Step 1 – Visit the Official GST Portal

GST registration is initiated through the official GST Portal.

Go to:

Services → Registration → New Registration

The applicant will first complete Part A of Form GST REG-01.

Businesses incorporating a new entity in India should ideally plan GST registration together with other statutory and tax registrations. Our Business Registrations & Licences in India team assists businesses with various registrations required for commencing operations.

Step 2 – Complete Part A of Form GST REG-01

Under the GST Registration Rules, an applicant generally provides the following basic information in Part A of Form GST REG-01:

State or Union Territory;
legal name of the business;
PAN;
email address; and
mobile number.

The legal name entered in the application should correspond with the name appearing in the PAN database.

PAN is electronically validated, while the declared mobile number and email address are verified through OTP. After successful verification, a Temporary Reference Number is generated. This process is prescribed under the GST Registration Rules. See the CBIC Registration Rules for the statutory procedure.

Step 3 – PAN, Mobile Number and Email Verification

The GST portal validates the PAN entered in Part A of GST REG-01.

The mobile number and email address provided by the applicant are also electronically verified.

Applicants should therefore provide an active:

mobile number; and
email address.

These details are important because GST registration communications, OTPs, authentication requests and departmental correspondence may be sent electronically.

Any mismatch in PAN or basic applicant information can delay the GST registration process.

Step 4 – Generation of Temporary Reference Number

After successful verification of Part A, the GST portal generates a Temporary Reference Number (TRN).

The TRN is used to reopen the application and complete Part B of Form GST REG-01.

The applicant should preserve the TRN until the registration application has been successfully submitted.

The statutory GST rules specifically provide for generation of a temporary reference number after PAN, mobile and email verification.

Step 5 – Complete Part B of Form GST REG-01

Using the TRN, the applicant proceeds to complete Part B of GST REG-01.

Depending on the constitution and nature of the applicant, information may be required regarding:

Business Details;
Promoters or Partners;
Authorised Signatory;
Authorised Representative, where applicable;
Principal Place of Business;
Additional Places of Business;
Goods and Services;
State-specific information;
Aadhaar Authentication; and
Verification.

Part B should be completed carefully because the information forms part of the taxpayer’s GST registration records.

Step 6 – Enter Business Details

The applicant is required to provide detailed information regarding the business.

Depending on the application, this may include:

legal name;
trade name;
constitution of business;
PAN;
date of commencement of business;
reason for registration;
existing registrations, where applicable; and
nature of business activities.

Businesses should select the appropriate reason for obtaining GST registration.

The reason may differ depending on whether the registration is:

mandatory;
voluntary;
required because of a particular category of supply; or
being obtained for another purpose permitted under GST law.

For overall GST structuring and registration advice, refer to our GST & Indirect Tax Advisory Services in India.

Step 7 – Provide Promoter, Partner or Director Details

The applicant must provide details of relevant promoters, partners, directors or other persons associated with the business depending upon its legal constitution.

Information may include:

name;
PAN;
designation;
date of birth;
residential address;
email address;
mobile number; and
photograph or other prescribed particulars.

The information should correspond with the supporting documents and applicable government records.

For a newly incorporated Indian company, GST registration is generally one component of a broader post-incorporation compliance framework.

Foreign companies setting up subsidiaries or other business structures in India may also refer to our India Market Entry Consulting Services for assistance with incorporation, tax registrations and regulatory compliance.

Step 8 – Provide Details of the Authorised Signatory

The authorised signatory is the person authorised to undertake GST-related actions on behalf of the applicant.

The applicant may need to provide information such as:

name;
PAN;
designation;
address;
mobile number;
email address; and
proof of authorisation, where required.

For a company, the authorised signatory may need to be appropriately authorised through a Board Resolution or other prescribed authorisation.

Applicants should ensure that the email and mobile number of the authorised signatory are accessible because electronic verification and GST portal communications may depend on them.

Step 9 – Principal Place of Business

The applicant must provide details of its Principal Place of Business.

This is generally the principal location within the State or Union Territory from which the business operates.

The application normally requires:

complete address;
nature of possession of premises;
nature of business activity conducted from the premises; and
prescribed documentary proof.

The documentation required may vary according to whether the premises are:

owned;
rented;
leased;
shared; or
occupied under another permissible arrangement.

Businesses using an office or other premises for GST registration should ensure that the underlying occupancy documentation supports the address declared in the application.

Step 10 – Additional Places of Business

Where the applicant operates from additional locations within the same State or Union Territory, the details may need to be included as Additional Places of Business.

These may include:

branch offices;
warehouses;
godowns;
factories;
stores;
sales offices; or
other operating locations.

The applicant should provide the applicable address and supporting particulars for each location.

Businesses operating across multiple States should separately evaluate whether a GST registration is required in each applicable State.

Step 11 – Details of Goods and Services

The applicant must provide information about the principal goods and/or services supplied by the business.

Goods are generally classified using HSN codes, while services are classified using applicable SAC codes.

Businesses should select classifications that appropriately correspond to their actual activities.

Incorrect classification can subsequently affect:

GST rate;
tax invoices;
returns;
e-invoicing;
e-way bills;
input tax credit; and
departmental scrutiny.

For assistance with HSN/SAC classification, applicable GST rates and transaction-specific GST issues, refer to our GST & Indirect Tax Advisory Services.

Step 12 – Aadhaar Authentication

Aadhaar authentication is an important component of the GST registration process for applicable applicants.

Where the applicant opts for Aadhaar authentication, the GST portal may provide:

OTP-based Aadhaar authentication; or
a link for biometric authentication at a designated GST Suvidha Kendra, depending on prescribed risk parameters.

The GST portal’s current guidance states that, where Aadhaar authentication is selected, the Primary Authorised Signatory and a selected promoter or partner may receive OTP or biometric-verification instructions depending on the application. See the official GST Portal Aadhaar Authentication FAQs.

Applicants should carefully follow the instructions received on their registered email address and mobile number.

Step 13 – Biometric Authentication and Document Verification

Depending upon the GST portal’s risk-based verification process, certain applicants may be required to complete biometric authentication.

This can involve:

visiting a designated GST Suvidha Kendra;
biometric verification;
photograph capture; and
verification of original documents.

Therefore, while GST registration is primarily an online process, some applications can require in-person verification.

Applicants should follow the appointment and verification instructions generated by the GST portal.

Step 14 – Verification and Submission of GST Registration Application

After completing all applicable sections, the applicant should review the application carefully before submission.

Particular attention should be given to:

PAN;
legal name;
constitution of business;
promoter/director details;
authorised signatory;
principal place of business;
business activity;
HSN/SAC details; and
supporting documents.

The application must then be electronically signed or verified using the method applicable to the applicant.

Depending upon the constitution of the applicant and GST portal requirements, submission may involve a Digital Signature Certificate or another permitted electronic-verification mechanism.

Companies should ensure that a valid DSC and appropriate authorised signatory are available where required.

Step 15 – Generation of Application Reference Number

After successful submission and completion of applicable verification requirements, an Application Reference Number (ARN) is generated.

The ARN enables the applicant to track the status of the GST registration application.

Applicants should retain the ARN until the application has been approved, rejected or otherwise disposed of.

Step 16 – Processing of Application by GST Officer

After submission, the GST application is forwarded for processing.

Under the GST Registration Rules, the proper officer examines the application and accompanying documents.

Depending on the case, the officer may:

approve registration;
seek clarification;
request additional information or documents;
require verification;
conduct physical verification where applicable; or
reject the application in accordance with the prescribed procedure.

Under the registration rules, a deficiency or clarification can be communicated electronically through FORM GST REG-03, and the applicant responds in FORM GST REG-04.

What Happens if a GST REG-03 Clarification Notice Is Issued?

A GST registration application may not always be approved immediately.

Where the proper officer finds an issue in the application or requires clarification regarding information or documents, a notice may be issued in Form GST REG-03.

The applicant should:

review the notice carefully;
identify the exact discrepancy;
prepare the required clarification;
upload appropriate supporting documents; and
submit the response through Form GST REG-04 within the prescribed period.

Under the GST Registration Rules, the clarification is generally required within seven working days from receipt of the REG-03 notice.

Incomplete or unsatisfactory responses may result in rejection of the application.

For professional assistance with GST notices, registration objections and departmental proceedings, refer to our GST & Indirect Tax Advisory Services in India.

Approval of GST Registration

Where the application and supporting documents are found to be in order, the GST authority may approve the registration.

On approval:

a GSTIN is allotted; and
the Registration Certificate is made available electronically in Form GST REG-06.

The GST Registration Rules provide that the certificate showing the principal place of business and additional places of business is made available through the common portal. See the CBIC GST Registration Rules.

Documents Generally Required for GST Registration

The precise documents required depend on the legal constitution of the applicant and the facts of the application.

Common documents may include:

PAN of the applicant or entity;
proof of constitution of business;
Certificate of Incorporation, partnership deed or other constitutional document, as applicable;
promoter/partner/director information;
photograph of applicable persons;
proof of principal place of business;
ownership, rent, lease or consent-related documentation, depending on occupancy;
authorisation letter or Board Resolution for authorised signatory, where applicable;
business activity information; and
other documents prescribed in GST REG-01.

Applicants should provide documents that are relevant to their particular constitution and circumstances rather than uploading unnecessary documentation.

GST Registration for Private Limited Companies

A private limited company applying for GST registration may generally need information and documents relating to:

Certificate of Incorporation;
company PAN;
directors;
authorised signatory;
principal place of business;
additional places of business, if any;
goods and services;
Board Resolution or authorisation;
applicable supporting documents; and
DSC where required.

A newly incorporated company may also need several other registrations and ongoing compliances.

For broader assistance, see:

Business Registrations & Licences in India

Tax and Regulatory Advisory Services in India

GST Registration for Foreign-Owned Indian Companies

An Indian company having foreign shareholders remains an Indian incorporated entity and may require GST registration depending upon its activities and applicability of GST law.

Foreign-owned Indian companies should generally consider GST registration together with:

company incorporation;
PAN and TAN;
office arrangements;
bank account opening;
import-export requirements;
FEMA/RBI compliance;
accounting;
payroll; and
ongoing tax compliance.

EzyBiz provides integrated support to overseas businesses through our India Market Entry Consulting Services in India.

Foreign companies and multinational groups requiring wider tax and regulatory assistance may also refer to our Tax and Regulatory Advisory Services in India.

Is GST Registration Completely Online?

The GST registration application itself is primarily filed electronically through the GST portal.

However, the complete process may not always remain entirely remote.

Depending on the applicant and the verification mechanism selected by the GST system, there may be requirements involving:

biometric authentication;
document verification at a GST Suvidha Kendra; or
physical verification of the place of business.

Applicants should therefore follow the specific instructions generated in their application.

The GST Portal Aadhaar Authentication FAQs provide official guidance regarding OTP and biometric authentication procedures.

How to Track GST Registration Application Status

After generation of the ARN, the applicant can track the status of the registration application through the GST portal.

The application status may indicate, among other things, whether:

the application has been submitted;
clarification has been sought;
clarification has been filed;
processing is pending;
registration has been approved; or
the application has been rejected.

Applicants should monitor the GST portal, registered email address and mobile number until the registration process has been completed.

GST Registration Certificate

Following approval of registration, the applicant receives a GSTIN and can access the GST Registration Certificate electronically.

Businesses should verify the particulars on the certificate, including:

legal name;
trade name;
constitution of business;
principal place of business; and
additional places of business.

GST Registration Rules also require registered persons to display the registration certificate prominently at the principal and additional places of business and display the GSTIN on the name board at those locations.

Amendment of GST Registration

After obtaining GST registration, changes in registered particulars may require amendment of the registration.

Examples can include changes relating to:

business name;
principal place of business;
additional place of business;
directors or partners;
authorised signatory; and
other registered particulars.

Where a change in constitution results in a change of PAN, a fresh GST registration may be required rather than a simple amendment.

Businesses requiring assistance with amendments or ongoing GST compliance can refer to our GST & Indirect Tax Advisory Services.

Common Mistakes During GST Registration

Businesses should avoid common GST registration mistakes such as:

mismatch between legal name and PAN;
incorrect constitution of business;
inaccurate promoter or director details;
inaccessible email address or mobile number;
incorrect principal-place-of-business details;
unsuitable or unclear address proof;
incomplete authorised-signatory documentation;
wrong HSN/SAC classification;
ignoring Aadhaar or biometric authentication instructions;
failing to monitor the application after filing; and
not replying properly to a REG-03 clarification notice.

Accurate preparation at the registration stage can reduce the risk of unnecessary queries and delays.

GST Registration and Return Filing

Obtaining GST registration creates ongoing compliance responsibilities.

Depending on the taxpayer and applicable provisions, GST compliance may involve:

issue of GST-compliant invoices;
maintenance of records;
GSTR-1 filing;
GSTR-3B filing;
payment of GST;
input tax credit reconciliation;
e-invoicing;
e-way bill compliance;
annual compliance; and
response to GST notices.

Our main GST & Indirect Tax Advisory Services in India page covers GST registration, return filing, ITC advisory, e-way bills, refunds, departmental audits, assessments and litigation.

GST Refunds

Businesses may become eligible for GST refunds in situations such as exports, accumulated eligible input tax credit, inverted duty structures or excess tax payments, subject to applicable conditions.

For refund-specific assistance, see our GST Refund Services in India.

GST Audit and Departmental Proceedings

GST authorities may examine records, returns and reconciliations to verify the correctness of GST compliance.

Businesses should maintain appropriate books, reconciliations and supporting documents to deal with departmental scrutiny or audit.

For assistance with GST audit and departmental verification, refer to our GST Audit Services in India.

For the broader GST lifecycle—including assessments, notices, investigations and appeals—visit our GST & Indirect Tax Advisory Services in India.

Frequently Asked Questions on GST Registration Procedure

What form is used for GST registration?

A regular applicant generally applies for GST registration using Form GST REG-01, subject to separate procedures prescribed for particular categories of applicants.

What is Part A of GST REG-01?

Part A contains basic details including PAN, mobile number, email address and State/Union Territory information. These particulars are verified before the applicant proceeds to Part B.

What is TRN in GST registration?

TRN means Temporary Reference Number. It is generated after successful verification of the initial registration information and enables the applicant to complete the remaining application.

What is ARN in GST registration?

ARN means Application Reference Number. It is generated in connection with the submitted GST registration application and is used for tracking its status.

Is Aadhaar authentication required for GST registration?

Aadhaar authentication forms part of the GST registration process for applicable applicants. Depending on prescribed risk parameters, the verification may involve OTP-based authentication or biometric verification at a designated GST Suvidha Kendra.

For current portal procedures, refer to the GST Portal Aadhaar Authentication FAQs.

Can GST registration require physical verification?

Yes. Depending on the circumstances, registration may involve biometric or document verification at a GST Suvidha Kendra or physical verification by GST authorities.

Is DSC required for GST registration?

The electronic verification mechanism depends on the constitution of the applicant and applicable GST portal requirements. Companies and certain other entities may be required to use a Digital Signature Certificate for prescribed GST filings.

What is Form GST REG-03?

Form GST REG-03 is a notice through which the proper officer may seek clarification, information or documents relating to a GST registration application.

What is Form GST REG-04?

Form GST REG-04 is used by the applicant to furnish clarification, information or documents sought in the REG-03 notice.

What is Form GST REG-06?

Form GST REG-06 is the GST Registration Certificate issued after approval of registration.

Can a foreign-owned Indian company obtain GST registration?

Yes. An Indian company with foreign ownership can obtain GST registration where it is required or otherwise permitted under GST law, subject to the prescribed registration conditions.

Is GST registration the same as company registration?

No. Company registration creates the legal entity under corporate law, whereas GST registration is a tax registration under GST legislation.

A business may require both company incorporation and GST registration.

How EzyBiz India Can Assist

EzyBiz India Consulting LLP assists domestic businesses, start-ups, multinational groups and foreign-owned companies with GST and indirect tax matters.

Our assistance may include:

GST registration;
GST registration amendments;
GST return filing;
GST advisory;
HSN/SAC classification;
GST rate analysis;
input tax credit review;
GST refunds;
GST reconciliation;
GST audits;
GST assessments;
reply to GST notices;
GST appeals and litigation; and
cross-border GST matters.

For end-to-end GST advisory, compliance and litigation support, visit our GST & Indirect Tax Advisory Services in India.

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Prepared By

EzyBiz India Consulting LLP

EzyBiz India Consulting LLP is a multidisciplinary professional advisory firm providing GST & Indirect Tax Advisory, Tax & Regulatory Advisory, India Market Entry, Corporate Finance, Audit & Assurance and Managed Business Services to domestic and international businesses.

Reviewed By: Anil Agrawal, Chartered Accountant
Last Updated: August 2026

Disclaimer

The information provided on this page is for general guidance and informational purposes only and should not be considered legal, tax, accounting or regulatory advice.

GST registration requirements, procedures, portal functionalities and verification requirements may change through amendments, notifications, circulars and GST portal updates. The applicability of GST provisions depends upon the specific facts and circumstances of each applicant.

Businesses should review the latest applicable law and official GST portal instructions or obtain professional advice before taking any action.