For every business operating in India, understanding and completing GST registration is a fundamental requirement. Whether you're a budding startup, an established SME, or an e-commerce seller, acquiring your Goods and Services Tax Identification Number (GSTIN) is not just a legal mandate but also unlocks vital benefits like claiming Input Tax Credit (ITC) and ensuring seamless inter-state trade.
This comprehensive checklist will guide you through the essential documents and steps involved in the GST registration process.
Who Needs to Register for GST?
Before diving into the checklist, it's crucial to determine if your business requires GST registration.
- Mandatory Registration:
- Businesses with an annual aggregate turnover exceeding ₹40 lakhs for goods (₹20 lakhs for special category states like Northeastern states).
- Businesses with an annual aggregate turnover exceeding ₹20 lakhs for services (₹10 lakhs for special category states).
- Inter-state suppliers of goods and services (regardless of turnover).
- E-commerce operators and individuals supplying goods/services through an E-commerce Operator.
- Casual Taxable Persons and Non-Resident Taxable Persons.
- Businesses liable to pay tax under the Reverse Charge Mechanism (RCM).
- Input Service Distributors (ISD).
- Agents of a supplier.
- Voluntary Registration: Even if your turnover is below the threshold, you can opt for voluntary GST registration to avail benefits like ITC and conducting inter-state transactions.
Essential Documents for GST Registration
The documents required for GST registration vary slightly depending on your business structure. Gather these before you begin the online application to ensure a smooth process.
I. Common Documents Required for All Business Types:
- Permanent Account Number (PAN): Of the business entity or the proprietor.
- Aadhaar Card: Of the proprietor, partners, or directors (for identity verification and e-sign).
- Bank Account Details:
- Bank Statement / Canceled Cheque / Passbook (first page) showing:
- Account holder's name
- MICR code
- IFSC code
- Bank branch and account number
- Proof of Business Address:
- Owned Premises: Latest Property Tax Receipt, Municipal Khata Copy, Electricity Bill, Water Bill, or other ownership documents.
- Rented Premises: Valid Rent/Lease Agreement, along with the latest Electricity Bill/Water Bill of the landlord.
- Shared Premises: Consent Letter (No Objection Certificate - NOC) from the owner of the premises, along with their ownership proof (as above) and identity proof.
- SEZ Unit/Developer: Copy of SEZ approval, NOC from SEZ authority.
- Passport-sized Photographs: Of the proprietor, partners, or directors.
- Letter of Authorization/Board Resolution: If an authorized signatory is appointed to handle GST matters.
II. Additional Documents Based on Business Structure:
- For Proprietorship / Individual:
- PAN Card of the Proprietor.
- Aadhaar Card of the Proprietor.
- Photograph of the Proprietor.
- Bank Account Details of the proprietor/business.
- Proof of Principal Place of Business.
- For Partnership Firm / Limited Liability Partnership (LLP):
- PAN Card of the Partnership Firm/LLP.
- Partnership Deed.
- Certificate of Incorporation (for LLP).
- PAN Cards and Aadhaar Cards of all Partners/Designated Partners.
- Photographs of all Partners/Designated Partners.
- Proof of Appointment of Authorized Signatory (if applicable).
- Bank Account Details of the firm/LLP.
- Proof of Principal Place of Business.
- For Private Limited Company / Public Limited Company / One Person Company (OPC):
- PAN Card of the Company.
- Certificate of Incorporation issued by MCA.
- Memorandum of Association (MoA) and Articles of Association (AoA).
- PAN Cards and Aadhaar Cards of all Directors.
- Photographs of all Directors and Authorized Signatory.
- Board Resolution for Appointment of Authorized Signatory.
- Bank Account Details of the Company.
- Proof of Principal Place of Business.
- For Hindu Undivided Family (HUF):
- PAN Card of HUF.
- PAN Card and Aadhaar Card of Karta.
- Photograph of Karta.
- Bank Account Details of HUF.
- Proof of Principal Place of Business.
- For Society / Club / Trust / Association of Persons (AOP):
- PAN Card of the entity.
- Registration Certificate / Proof of Constitution.
- PAN Card and Aadhaar Card of Authorized Signatory.
- Photographs of all members of the managing committee/trustees (as applicable).
- Bank Account Details of the entity.
- Proof of Principal Place of Business.
Step-by-Step GST Registration Process Online
The entire GST registration process is conducted online through the official GST Portal (www.gst.gov.in).
Step 1: Access the GST Portal & Part A of Form GST REG-01
- Go to the official GST Portal: gst.gov.in.
- Click on "Services" > "Registration" > "New Registration".
- Select "New Registration" and choose "Taxpayer" from the dropdown.
- Select your "State/UT" and "District".
- Enter your "Legal Name of the Business" (as per PAN), "PAN" (of the business or proprietor), "Email Address" of the Primary Authorized Signatory, and "Mobile Number" of the Primary Authorized Signatory.
- Enter the Captcha and click "PROCEED".
Step 2: OTP Verification & TRN Generation
- You will receive two separate One-Time Passwords (OTPs) on your registered email address and mobile number.
- Enter both OTPs in the respective fields.
- Upon successful verification, a Temporary Reference Number (TRN) will be generated. Note this down carefully, as it's crucial for the next steps.
Step 3: Log in with TRN & Complete Part B of Form GST REG-01
- Go back to the "New Registration" page on the GST Portal.
- Select the "Temporary Reference Number (TRN)" option.
- Enter your TRN and the captcha, then click "PROCEED".
- Enter the new OTP sent to your registered mobile/email.
- You will now access "My Saved Applications." Click on the "Edit" icon next to your application.
- Fill in various sections of Part B:
- Business Details: Constitution of Business, District, Sector/Circle/Ward/Unit, Commissionerate Code.
- Promoters/Partners: Details of proprietor, partners, directors, or Karta.
- Authorized Signatory: Details of the person authorized to act on behalf of the business.
- Authorized Representative: If you have appointed one (e.g., a tax practitioner).
- Principal Place of Business: Detailed address, contact information, nature of possession of premises, and nature of business activities.
- Additional Places of Business: If any.
- Goods & Services: HSN codes of top 5 goods and SAC codes of top 5 services.
- Bank Accounts: Details of up to 10 bank accounts.
- State Specific Information: If applicable.
- Verification: Undertake the declaration.
Step 4: Upload Documents
- In each relevant section of Part B, you will find options to upload the necessary documents (e.g., PAN, Aadhaar, address proof, photos, partnership deed, etc.) as per the category. Ensure documents are in the prescribed format and size (usually PDF/JPEG, max 1MB for most).
Step 5: E-Verification & Submission
- After filling all sections and uploading documents, proceed to the "Verification" tab.
- Submit the application using one of the following methods:
- E-Signature (EVC): Using OTP received on the Aadhaar-linked mobile number.
- Digital Signature Certificate (DSC): Mandatory for companies and LLPs.
- Aadhaar Authentication (Newer Method): Some applicants may be guided through Aadhaar authentication for quicker processing.
- Upon successful submission, an Application Reference Number (ARN) will be generated and sent to your registered email and mobile number. Keep this ARN for tracking your application status.
Step 6: Application Processing & GSTIN Issuance
- The GST authorities will review your application and documents.
- Possible Scenarios:
- Approval: If everything is in order, your application will be approved, and your GSTIN and temporary password will be sent to your registered email.
- Clarification/Discrepancy: If any additional information or clarification is needed, you will receive a notice in Form GST REG-03. You must respond with the required details in Form GST REG-04 within 7 working days.
- Rejection: If the department finds major discrepancies or no response is received, the application may be rejected in Form GST REG-05. You would then need to reapply.
Post-Registration Compliance
Once you have your GSTIN, remember to:
- File your GST returns (GSTR-1, GSTR-3B, etc.) regularly.
- Issue GST-compliant invoices.
- Comply with e-invoicing and e-way bill requirements (if applicable).