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GST Registration in India - Step by Step Guide

GST registration is mandatory for businesses with turnover above ₹20 lakhs. This guide covers the entire registration process, required documents, and post-registration compliance.

11 min read 2400 words Updated 1 Feb 2026

Key Points

Mandatory for turnover above ₹20 lakhs (₹10 lakhs for NE states)
Inter-state supply requires GST regardless of turnover
E-commerce sellers must register compulsorily
Input Tax Credit benefits available
Composition scheme available for small businesses
Registration is state-specific

Registration Process

1

Visit GST Portal

Go to gst.gov.in

2

Fill Part A

Enter PAN, mobile, email

3

OTP Verification

Verify via OTP

4

TRN Generated

Temporary Reference Number

5

Fill Part B

Complete application with documents

6

ARN Generated

Application Reference Number

7

Verification

Officer verification

8

GSTIN Allotted

Receive GST certificate

Documents Required

  • PAN Card of business/applicant
  • Aadhaar Card
  • Proof of business registration
  • Address proof of business place
  • Bank account statement/cancelled cheque
  • Digital signature (for companies/LLP)
  • Photograph of promoter/partners
  • Authorization letter

Cost Breakdown

government
professional
total

Frequently Asked Questions

Is GST registration mandatory for online sellers?

What is the penalty for not registering under GST?

Can I have multiple GST registrations?

What is the composition scheme in GST?

Related Topics

GST registrationGST registration processhow to register GSTGST eligibilityGST documents

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