GST Registration in India: Process, Documents, and GST Appeals (GSTAT) (2026)
How to register for GST on the official portal, step by step, with the documents you need, who must register, how long it takes, and what happens if a GST notice or appeal comes later.
How-To · GST Registration
To register for GST in India, you apply online on the GST portal (gst.gov.in): fill Part A with your PAN, mobile and email, get a TRN, fill Part B with business details and documents, then submit and note your ARN while the officer verifies the application. Registration is free and usually takes a few working days if your papers are in order. This guide gives the steps, the documents, the turnover thresholds, and what to know about GST notices and appeals if a dispute comes later.
- How to register: apply on gst.gov.in. Part A (PAN, mobile, email) gives a TRN, Part B (details and documents) leads to an ARN.
- Who must register: goods suppliers above Rs 40 lakh, service providers above Rs 20 lakh (lower in special category states), and certain categories whatever the turnover.
- Cost and time: no government fee, and usually a few working days if documents are clear.
- If a dispute comes: SCN, adjudication, first appeal, GSTAT, then High Court.
01Who must register for GST
You must register for GST when your aggregate turnover crosses the limit set for your state and type of supply, or when a specific rule makes registration compulsory.
The turnover thresholds
For businesses that only supply goods, the usual limit is Rs 40 lakh a year. For businesses that only supply services, it is Rs 20 lakh a year. In special category states the limits are lower: Rs 20 lakh for goods and Rs 10 lakh for services. Some states keep their own limits for goods, so check your state.
When you must register even below the limit
Some cases need registration whatever your turnover. Common examples are inter-state supply of goods, supply through an e-commerce operator, casual taxable persons, non-resident taxable persons, and persons who must pay tax under reverse charge. Others may choose to register voluntarily, for example to claim input tax credit or to deal with larger buyers.
Threshold note
Aggregate turnover is counted across all your businesses under the same PAN, and it includes exempt and export supplies. Do not compare the limit with the turnover of one shop or one branch alone.
02Documents you need for GST registration
The documents depend on the type of business, but a small core set is needed for almost everyone.
| Document | Used for | Notes |
|---|---|---|
| PAN of the business or proprietor | Identity and Part A entry | Must match the name you enter on the portal. |
| Aadhaar of promoters and signatory | Aadhaar authentication | Authentication can speed up approval. |
| Photograph | Promoters, partners, signatory | Passport-size, in the format the portal accepts. |
| Proof of principal place of business | Address verification | Rent agreement and latest rent receipt, or electricity bill or property tax receipt for owned premises, plus a consent letter if the premises belong to someone else. |
| Bank account proof | Bank details | Cancelled cheque, passbook first page or bank statement. |
| Constitution documents | Companies, LLPs, partnerships | Partnership deed, certificate of incorporation, or similar. |
| Authorisation letter or board resolution | Authorised signatory | Needed when someone other than the owner signs. |
Keep scans clear and within the size limit shown on the portal. Poor scans are a common reason for a query from the officer.
03Step-by-step: how to register for GST online
The whole application runs on the official GST portal and has two parts.
- Open the portal. Go to gst.gov.in and choose Services, then Registration, then New Registration.
- Fill Part A. Select that you are a taxpayer, choose your state and district, and enter the legal name of the business as per PAN, the PAN, and the mobile number and email of the authorised signatory. Verify both with the OTPs sent.
- Note the TRN. The portal gives a Temporary Reference Number. It is sent to your mobile and email. Use it to log in again and continue Part B. Do not delay, because the TRN is valid for a limited time (about 15 days).
- Fill Part B. The form has several tabs: business details, promoters or partners, authorised signatory, principal place of business, additional places, goods and services with HSN or SAC codes, bank accounts and state-specific details. Upload the document for each tab.
- Aadhaar authentication. Where the portal offers it, authenticate promoters and the signatory. This can lead to faster approval.
- Verification and submission. Verify the form using e-Sign (Aadhaar OTP), EVC, or a Digital Signature Certificate. Companies and LLPs generally use a DSC or EVC.
- Save the ARN. After submission you get an acknowledgement with an Application Reference Number. Use it to track the status on the portal.
- Officer verification. The tax officer checks the application. You may get a notice asking for clarification or more documents. Reply on the portal within the time given.
- Approval. On approval, your GSTIN is issued and you can download the registration certificate from the portal.
GST registration is a two-part online form: Part A creates a TRN with PAN, mobile and email, and Part B collects the business details and documents that lead to an ARN.
04How long it takes and what goes wrong
If your application is clean, approval usually comes within a few working days, and the law gives the officer a short fixed period to act or ask questions.
Delays and rejections usually come from small errors. Watch for these:
- Name mismatch: the name on the form does not match the PAN record.
- Address proof problems: an old rent receipt, a missing consent letter or an unclear scan.
- Wrong goods or services codes: choosing codes that do not match the real business.
- Missed reply: not answering the officer’s notice in time can lead to rejection.
If your application is rejected, you can read the reasons on the portal and apply again with corrections, or take the matter forward through the remedies the law provides. Registration itself has no government fee.
05After registration: GST notices, demands and appeals
Once you are registered, you will file returns, and sooner or later many businesses receive a GST notice. It helps to know the ladder before it happens.
The GST dispute ladder
- Show cause notice (SCN): the department says what it believes you owe or did wrong and asks you to reply.
- Adjudication: the proper officer passes an order after your reply and hearing.
- First appeal: an appeal to the Appellate Authority, within the time limit and with a part payment of the disputed tax.
- GST Appellate Tribunal (GSTAT): a second appeal against the first appeal order, again within a time limit and with a further deposit.
- High Court: a further appeal on questions of law.
Status of the GSTAT
For years the GSTAT existed only on paper, and many taxpayers went straight to the High Court. That has changed. The tribunal has started hearing matters in 2026, with benches opening across states.
Because these deadlines are strict, a missed date can cost you the right to appeal. Keep a diary of every notice date and appeal date from the day you are registered. For a closer look at how to follow a tax matter after you file, see how to check GST case status in India.
06Where Claw fits
Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.
Claw does not register your GST. That is done by you or your tax professional on the government portal. Claw is useful later, if a GST notice, demand or appeal reaches you. It can track matters through the forums where they are heard, with automatic case updates, a calendar, cause lists and WhatsApp and email alerts, across 9,102 courts and forums, so that an appeal date or a hearing is not missed. Case search results come in under 5 seconds. Claw also has a free plan for individual advocates, while teams and enterprises are on paid plans. To see how this works for tax disputes, read GST litigation and notice tracking and our guide to tax litigation management software in India.
Got a GST notice or appeal? Create a FREE Claw account to track GST litigation and the GSTAT, at clawlaw.in.
07Sources and further reading
Always confirm current rules on the official sources. Last verified October 2026.
- GST portal (registration): gst.gov.in
- GST tutorials and help: tutorial.gst.gov.in
- CBIC (law, rules, notifications): cbic.gov.in
- GST Appellate Tribunal: gstat.gov.in
- Claw: clawlaw.in
This guide is general information, not tax advice. Thresholds and time limits change, so confirm them before you act.
08Frequently asked questions
How do I register for GST online?
Go to gst.gov.in, choose New Registration, and fill Part A with PAN, mobile and email to get a TRN. Then fill Part B with business details and documents, verify with e-Sign, EVC or DSC, and note the ARN. The officer then verifies and issues your GSTIN.
What documents are needed for GST registration?
You need PAN, Aadhaar, photographs, proof of business address, bank account proof, and constitution documents such as a partnership deed or certificate of incorporation. Companies and firms also need an authorisation letter or board resolution for the signatory.
Is there a fee for new GST registration?
No. Applying on the GST portal is free of government fee. Be careful of sites that charge for a simple application. A tax professional may charge a service fee, which is separate from the government process.
What is the turnover limit for GST registration?
Generally Rs 40 lakh for goods and Rs 20 lakh for services, and lower limits of Rs 20 lakh and Rs 10 lakh in special category states. Some cases need registration at any turnover. Confirm the current limit for your state on the official portal.
What is the difference between TRN and ARN?
The TRN is a temporary number you get after Part A, used to log in and finish Part B. The ARN is issued after you submit the full application, and you use it to track the status of the registration.
Where do GST appeals go after the first appeal?
After the first appeal to the Appellate Authority, a further appeal lies to the GST Appellate Tribunal (GSTAT), and then to the High Court on questions of law. Time limits are strict, so track every date. Claw can track GST litigation and the GSTAT matters in one place.