GST Registration in India: Complete Step-by-Step Guide (2026)

GST (Goods and Services Tax) registration is the process that gives your business a GSTIN — a unique 15-digit number that lets you legally collect GST from customers and claim credit for GST you've paid. Here's who needs it and exactly how to apply.

Who needs to register for GST?

• Businesses with annual turnover above the threshold set for your state and business type (this varies for goods vs services, and by state — check the current threshold on the official GST portal before applying).
• Anyone selling goods or services inter-state, regardless of turnover.
• E-commerce sellers, in most cases, regardless of turnover.
• Businesses that want to voluntarily register to claim input tax credit, even below the threshold.

Documents you'll need

• PAN card of the business/proprietor
• Aadhaar card
• Proof of business address (electricity bill, rent agreement, or property documents)
• Bank account details (a cancelled cheque or bank statement)
• Passport-size photograph
• Business registration proof (partnership deed, incorporation certificate, etc., if applicable)

Step-by-step registration process

1. Go to the official GST portal and click Register Now under Taxpayers.
2. Fill Part A with your PAN, mobile number and email — you'll get an OTP on both to verify.
3. You'll receive a Temporary Reference Number (TRN); use it to log back in and complete Part B.
4. Fill in business details, promoter/partner details, and upload the documents listed above.
5. Choose your principal place of business and add any additional places of business.
6. Submit the application using an OTP, Digital Signature Certificate (DSC), or e-Sign.
7. You'll receive an Application Reference Number (ARN) to track your application status.
8. Once approved (typically within a few working days), you'll receive your GSTIN and can download your registration certificate from the portal.

What changes once you're registered

Once registered, you must charge GST on your invoices, file regular GST returns (monthly or quarterly depending on your scheme), and maintain proper records. A GST-compliant Invoice Maker that automatically splits CGST/SGST or IGST makes this much easier to get right from day one.