GST Registration Process Online: A Step by Step Guide
Registering for Goods and Services Tax (GST) is mandatory for businesses in India whose turnover exceeds specified thresholds. The online GST registration process is designed to be user-friendly, paperless, and swift. In this section, we will walk you through each stage, from gathering documents to receiving your Application Reference Number (ARN) and finally downloading your GST registration certificate.
Prerequisites for GST Registration
Before you begin the registration process, ensure you have the following:
Valid Mobile Number and Email Address:
- These will be used to send you OTPs (One-Time Passwords) and acknowledgments at various stages.
Basic Business Information:
- Legal name of business (as per PAN)
- PAN (Permanent Account Number) of the business or proprietor
- Trade name (if different from the legal name)
- Date of incorporation or commencement of business
Authorized Signatory Details:
- Name and designation of person signing the application
- Digital Signature Certificate (for companies and LLPs) or Aadhaar-based e-signature (for proprietorships and partnerships)
Bank Account Details:
- Bank account number and IFSC code
- A copy of a canceled cheque or bank statement
Principal Place of Business Details:
- Complete address including city, state, and pincode
- Proof of business address (e.g., rent agreement, electricity bill)
Additional Locations (if any):
- Addresses of branches or godowns
- Proof of address for each additional place
Digital Signature Certificate (DSC) or E-Sign:
- DSC is mandatory for companies, LLPs, and some trusts
- Proprietors and partners may use Aadhaar-based e-sign
Documents Required
Collect scanned copies (PDF/JPG) of the following documents:
- PAN Card of the business or proprietor
- Aadhaar Card of the proprietor/partners/directors
- Proof of Business Registration or Incorporation Certificate
- Photograph of the authorized signatory
- Address Proof of the principal place (rental agreement, utility bills, or municipal license)
- Bank Proof (cancelled cheque or bank statement)
- Digital Signature Certificate (if applicable)
Having all documents ready in digital form helps you complete the application in one sitting, reducing delays.
What is the GST Registration Fee?
One of the most attractive features of India’s GST regime is that GST registration itself is free of cost. The government of India does not charge any fee to process your GSTIN (Goods and Services Tax Identification Number) application on the GST portal. However, there are a few points to keep in mind:
- No Government Fee: The GST portal (www.gst.gov.in) does not levy any fee for registration applications. Whether you are registering as a regular taxpayer, composition taxpayer, or casual taxable person, the portal charges ₹0.
- Professional Charges: If you choose to hire a tax practitioner, chartered accountant, or GST consultant to assist with your registration, they may charge a professional fee. This cost varies based on the complexity of your business structure and the services provided.
- Digital Signature Certificate (DSC) Cost: For companies, LLPs, and certain trusts, obtaining a DSC is mandatory. While the portal allows you to use a DSC at no extra GST-portal fee, acquiring the digital certificate itself from a licensed certifying agency may cost anywhere between ₹500 to ₹2,000 per year, depending on the class and validity period.
- Aadhaar E-Sign: Proprietors and partners can use their Aadhaar to e-sign the application at no cost. Ensure your Aadhaar is linked with your registered mobile number to receive OTPs.
In summary, while the government does not charge for GST registration, incidental costs like consultancy fees or DSC procurement may apply if you opt for external assistance.
How Does GST Registration Process Online Work?
Understanding the workflow behind the online registration helps you navigate smoothly and anticipate each milestone. Here is how the process unfolds once you log in to the GST portal:
Step 1: New User Creation and Verification
- Visit GST Portal: Go to www.gst.gov.in and click on Services → Registration → New Registration.
- Enter Basic Details: Provide your PAN, mobile number, and email.
- OTP Verification: You will receive OTPs on the mobile number and email provided. Enter both to verify and proceed.
After successful verification, the portal generates an Application Reference Number (ARN). This ARN is critical for tracking your application status.
Step 2: Filling Part A of the Application
Part A captures the foundational details:
- Legal Name (as per PAN)
- Trade Name (if any)
- PAN Number
- Email Address and Mobile Number
- State, District, and Other Basic Details
Once you submit Part A, you receive the ARN via SMS and email.
Step 3: Submitting Part B with Supporting Documents
Within 15 days of receiving the ARN, you must complete Part B:
- Principal Place of Business: Attach proof of address (e.g., rent agreement, electric bill).
- Additional Places of Business: If you have branches, provide addresses and proofs.
- Details of Promoters/Partners: Upload photos, PAN, and Aadhaar for all listed persons.
- Authorized Signatory: Add the signatory’s details and affix DSC or e-sign.
At this stage, carefully attach all scanned documents in prescribed formats and sizes. Errors or omissions here often cause delays.
Step 4: Verification and Submission
After filling Part B:
Verification Mode:
- DSC: For companies, LLPs, and trusts
- E-Sign: For proprietors and partnerships
Submit Application:
- Click Submit once all fields are complete and documents are attached. The portal will prompt you to sign digitally.
Online submission concludes the application journey. The portal then forwards your details to the concerned tax officer for verification.
Step 5: Officer Verification and Query Resolution
A GST officer will:
- Review Documents: Check the authenticity and completeness of the application.
- Raise Queries (if any): If something is missing or unclear, the officer raises a communication on the portal. You must respond within the given timeframe (usually 7 working days).
- Final Approval: Upon satisfaction, the officer approves the application and triggers the generation of your GSTIN.
Step 6: Issuance of GSTIN and Registration Certificate
- GSTIN Allocation: A unique 15-digit GSTIN is allotted to your business state code + PAN + entity code + checksum.
- Download Certificate: You will receive a notification with a link to download the GST registration certificate in PDF format. The certificate contains your business details, GSTIN, date of registration, and signature of the tax officer.
From start to finish, the online process typically takes 3 to 7 working days, provided there are no queries from the office.
How to Check GST Registration Status?
After submission, tracking your application ensures you know when to take further action. The GST portal offers two simple ways to check status:
Step 1: Using Application Reference Number (ARN)
- Visit GST Portal: Go to Services → User Services → Track Application Status.
- Enter ARN: Input the ARN you received during Part A submission.
- View Status: The portal displays the current stage: Pending for Verification, Pending for Clarification, Approved, and Rejected.
If status is Pending for Clarification, click on the ARN link to view officer comments and upload missing documents or explanations.
Step 2: Via SMS/E-Mail Notifications
- SMS Alerts: The registered mobile number receives SMS updates at each major milestone: ARN Generation, Query Raised, and GSTIN Allotted.
- Email Updates: The registered email address receives similar notifications with links to portal sections where you can act (e.g., respond to queries or download certificate).
By regularly checking the portal and your messages, you stay informed and can resolve any issues promptly.
What is GST Registration Certificate?
The GST Registration Certificate is the official document you receive once your application is approved. It is a legal proof that you are registered under the GST regime and must display this certificate at your principal place of business. Key aspects include:
Certificate Contents:
- Legal Name and Trade Name of the business
- GSTIN (15-digit unique number)
- Date of Effective Registration
- Address of Principal Place of Business
- Type of Registration (Regular, Composite, Casual, etc.)
- Authorized Signatory’s Signature and Designation
Validity:
The registration certificate remains valid until it is cancelled or surrendered. It must be renewed only if cancelled and reapplied for.
Display Requirements:
Businesses must display a copy of the GST certificate prominently at all places of business. An electronic copy suffices, provided it is printed and displayed.
Download and Print:
- Log in to GST portal → Services → User Services → Download Registration Certificate.
- Select your GSTIN and application period.
- Download the PDF and print it on your letterhead or company stationery for display.
The certificate also serves as proof for opening GST-compliant bank accounts and for government tenders or contracts.
Summary
Online, Paperless Process: GST registration is entirely online on the www.gst.gov.in portal, using OTP and digital signatures for authentication.
No Government Fee: Registration is free; incidental costs may include DSC charges or professional fees.
Step-By-Step Workflow:
- New user verification with PAN, mobile, and email → ARN generation
- Completion of Part B with detailed business information and document uploads
- Digital signature or e-sign verification and final submission
- Officer review, query resolution, and approval
- Issuance of 15-digit GSTIN and downloadable certificate
Status Tracking: Use your ARN on the portal’s Track Application Status page or follow SMS/email alerts for updates.
Registration Certificate: A PDF containing business details, GSTIN, registration date, and authorized signatory’s signature; must be displayed at your place of business.
Timelines: Typically completed within 3-7 working days if applications are complete and no clarifications are needed.
Compliance: Keep your GST details updated; any changes in business structure, address, or authorized signatory must be communicated on the portal within prescribed timelines.