The Goods and Services Tax (GST) Act, 2017 revolutionized India’s indirect tax system by introducing a single unified tax regime. A crucial part of compliance under this system is the registration process, which establishes a business’s legal identity under GST and allows it to collect tax and claim input tax credit.
This humanized and SEO-optimized article provides a step-by-step explanation of the registration procedure under GST Act, 2017, applicable to businesses, professionals, service providers, and e-commerce operators. We’ll also include a simple mnemonic at the end to help you memorize the process effortlessly.
What is GST Registration?
GST registration is the official process by which a business becomes recognized under the Goods and Services Tax system. Once registered, the business is assigned a unique GSTIN (Goods and Services Tax Identification Number)—a 15-digit code used to identify the taxpayer.
According to Section 22 to 30 of the Central Goods and Services Tax (CGST) Act, 2017, every supplier whose aggregate turnover exceeds the specified threshold is required to get registered.
Who is Required to Register under GST?
Mandatory Registration – Section 22 & 24
Businesses and individuals must register under GST if they:
- Have an aggregate turnover exceeding ₹40 lakhs (goods) or ₹20 lakhs (services) in a financial year (₹10 lakhs for special category states).
- Are inter-state suppliers of goods or services.
- Act as agents of a supplier.
- Are input service distributors.
- Are e-commerce operators or suppliers using e-commerce platforms.
- Are non-resident taxable persons.
- Are required to pay tax under reverse charge mechanism.
Voluntary Registration – Section 25(3)
Even if not required, a business may opt for voluntary registration to:
- Avail Input Tax Credit (ITC).
- Participate in inter-state trade.
- Gain legal recognition.
- Boost credibility among customers and vendors.
Benefits of GST Registration
- Legal identity as a registered tax payer.
- Ability to collect GST from customers.
- Claim input tax credit on purchases.
- Participate in tenders and large contracts.
- Simplified compliance and returns filing.
- Avoid penalties and prosecution.
Step-by-Step Procedure for Registration under GST Act, 2017
GST registration is entirely online and must be completed through the official GST portal: https://www.gst.gov.in
Step 1: Visit GST Portal
- Navigate to www.gst.gov.in
- Click on “Services” > “Registration” > “New Registration”
Step 2: Fill Part-A of Form GST REG-01
Enter the following details:
- Legal name of the business (as per PAN)
- PAN of the business
- Email ID and mobile number
- Type of taxpayer (e.g., regular, composition, casual, etc.)
- State/UT in which registration is sought
You’ll receive:
- OTP on email and mobile
- Temporary Reference Number (TRN) for proceeding to Part-B
Step 3: Fill Part-B of Form GST REG-01
After receiving TRN, log in again and complete Part-B by providing:
- Business details (trade name, constitution, nature of business)
- Promoter/partner details (name, PAN, Aadhaar)
- Principal place of business (address proof)
- Additional place(s) of business
- Goods/services to be supplied
- Bank account details (account number and IFSC)
- Digital Signature Certificate (DSC) for companies
Step 4: Upload Required Documents
Prepare and upload the following scanned documents:
- PAN card of business and promoters
- Aadhaar card of proprietor/partners
- Passport-size photograph of promoter/authorized signatory
- Business address proof (e.g., rent agreement, utility bill)
- Bank proof (e.g., canceled cheque or passbook)
- Authorization form for signing on behalf of business (Form GST REG-12)
Step 5: Verification and Approval by GST Officer
After submission:
- Application is reviewed by a GST officer.
- If all documents are in order, GSTIN is allotted within 7 working days.
- If clarification is needed, a notice (Form GST REG-03) is issued.
- You must respond within 7 days using Form GST REG-04.
- On successful verification, a Certificate of Registration (Form GST REG-06) is issued.
Step 6: Certificate of Registration
Once approved:
- You can download your GST Registration Certificate from the portal.
- The GSTIN must be displayed at your business premises.
- You are now legally registered and can:
- Issue tax invoices
- Collect GST
- File returns
- Claim input tax credit
Timeline for Registration
| Action | Timeline |
|---|---|
| Submission of application | Immediately on filling REG-01 |
| Officer review and GSTIN allotment | Within 7 working days |
| If clarification required (Form REG-03) | Reply must be submitted in 7 days |
| Certificate issue after satisfactory response | Within 7 working days |
Special Cases
Casual Taxable Person
- Required to pay advance tax.
- Validity of registration is 90 days (extendable).
Non-Resident Taxable Person
- Registration granted after advance tax deposit.
- Valid for 90 days (extendable).
Post-Registration Compliance
Once registered, the taxpayer must:
- File monthly/quarterly GST returns (GSTR-1, GSTR-3B, etc.)
- Maintain books of accounts for at least 6 years
- Issue GST-compliant invoices
- Pay GST within due dates
- Adhere to e-way bill rules for movement of goods
Penalty for Non-Registration
- Failure to register (when liable) can result in a penalty of ₹10,000 or the amount of tax evaded, whichever is higher.
- Continuing business without registration is considered a serious offense under GST law.
Summary Table: GST Registration at a Glance
| Process Step | Form/Requirement |
|---|---|
| Initial Application | Form GST REG-01 (Part A & B) |
| Documents Required | PAN, Aadhaar, photographs, address proof |
| TRN Issued | After OTP validation |
| Final Approval | By GST officer within 7 days |
| Certificate Download | Form GST REG-06 |
| Response to Query | Form GST REG-04 |
| Registration for Casual/NRTP | With advance tax and 90-day validity |
Mnemonic to Remember – “RAPID-GST”
Use the mnemonic “RAPID-GST” to remember the GST registration process:
- R – Register on GST portal
- A – Apply with PAN and details in REG-01
- P – Provide documents (ID, address, bank)
- I – Inspection by GST officer (if needed)
- D – Download GSTIN and certificate (REG-06)
- G – Get TRN and continue with application
- S – Submit clarification (REG-04) if queried
- T – Taxpayer ready to collect GST and file returns
