Complete Guide to GST Registration in India (2026)

What is GST and Who Needs to Register?

GST (Goods and Services Tax) is a unified indirect tax levied on supply of goods and services. Mandatory registration is required if: (a) annual aggregate turnover exceeds ₹40 lakh for goods or ₹20 lakh for services (₹10 lakh in special category states), (b) you supply goods/services interstate regardless of turnover, (c) you are an e-commerce operator, or (d) you are liable to pay tax under reverse charge mechanism.

Documents Required for GST Registration

Keep these documents ready before starting the application:

• PAN card of the business / proprietor / directors
• Aadhaar card of authorised signatory
• Proof of business address (electricity bill / rent agreement)
• Bank account statement / cancelled cheque
• Passport-size photograph of proprietor / partners / directors
• Certificate of incorporation (for companies / LLPs)
• Digital Signature Certificate (for companies)

Step-by-Step Registration Process

The online process through the GST Portal (gst.gov.in):

• Visit gst.gov.in → Services → Registration → New Registration
• Enter PAN, mobile, email and select state / business type
• OTP verification on mobile and email
• Fill Part-B: business details, place of business, bank account, upload documents
• Submit with DSC / EVC (Aadhaar OTP)
• ARN (Application Reference Number) is generated within minutes
• GSTIN issued in 3–7 working days after verification

After Getting Your GSTIN

Once registered, here are your key obligations:

• File GSTR-1 monthly/quarterly (outward supplies)
• File GSTR-3B monthly (self-assessed summary return + tax payment)
• File GSTR-9 annual return by 31st December
• Maintain proper books of account and invoices for 6 years
• Issue GST-compliant tax invoices for all supplies