How-to · GST · Registration
How to Register for GST and Fix a Rejected Application
Goods and Services Tax (GST) registration is done online on the GST portal at gst.gov.in. You file an application in Form GST REG-01, complete Aadhaar authentication, upload proof of your business and address, and either get an approval with a GSTIN or a notice asking for clarification. Most rejections happen because a document is unclear, the address proof does not match, or the officer's notice in Form GST REG-03 is not answered in time. This page explains who must register, the exact flow on the portal, what you need, why applications are rejected, how to reply to a notice, and what to do if you are refused, up to appeal before the GST Appellate Tribunal. Section numbers under GST rules are updated from time to time, so confirm the current form number on the portal. Last verified October 2026.
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01Who must register for GST
GST registration is compulsory in several situations, not only when you cross a turnover limit:
- Turnover threshold. Broadly, Rs 40 lakh for a supplier of goods and Rs 20 lakh for services in most states, with Rs 20 lakh and Rs 10 lakh respectively in special category states. Confirm the limit for your state and supply type, as these are notified and can change.
- Inter-state supply of goods, in most cases, regardless of turnover.
- E-commerce sellers and operators, casual and non-resident taxable persons, and those liable under reverse charge.
- Voluntary registration is allowed and is common for businesses that want to claim input tax credit or supply to GST-registered buyers.
Registration is state-wise and PAN-based: you register in each state from which you make taxable supplies.
02Documents you need
Keep these ready as clear scans before you start. A blurred or mismatched document is the most common reason for a clarification notice.
| Item | Detail |
|---|---|
| PAN | PAN of the business or proprietor; registration is linked to PAN |
| Identity and photo | PAN and Aadhaar of proprietor, partners or directors, with photographs |
| Proof of business place | Electricity bill, property tax receipt, rent or lease agreement, or consent letter with owner proof |
| Constitution proof | Partnership deed, certificate of incorporation, or registration certificate as applicable |
| Bank proof | Cancelled cheque, bank statement or first page of passbook (can be added after registration within the allowed time) |
| Authorisation | Board resolution or authorisation letter for the authorised signatory |
Aadhaar authentication of the primary authorised signatory and one promoter is now part of the flow; in many states biometric Aadhaar authentication at a GST Suvidha Kendra or physical verification of the premises may be required.
03Step by step on the portal
The whole process is online at gst.gov.in.
- Part A. Go to Services, then Registration, then New Registration. Enter PAN, mobile and email. You get a Temporary Reference Number (TRN) after OTP verification.
- Part B. Log in with the TRN and fill Form GST REG-01: business details, promoters, authorised signatory, place of business, goods and services (HSN or SAC), and bank details. Upload the documents above.
- Aadhaar authentication. Complete e-KYC through the Aadhaar link, or opt for biometric authentication and premises verification if prompted.
- Submit with DSC or EVC. Companies and LLPs sign with a Digital Signature Certificate; others can use EVC (OTP).
- ARN. You receive an Application Reference Number (ARN) to track status under Services, then Registration, then Track Application Status.
If the officer is satisfied, registration is granted in Form GST REG-06 with your GSTIN, usually within the working days notified on the portal. If the officer wants more, you get a notice in Form GST REG-03.
04Why applications get rejected
Most refusals trace back to a few avoidable problems:
- Address proof mismatch. The place of business on the document does not match the address entered, or the ownership or rent proof is missing or unsigned.
- Unclear or wrong documents. Blurred scans, a wrong document type, or a photo that does not match.
- Failed or skipped Aadhaar authentication, or failure to appear for biometric or physical verification.
- No reply to the REG-03 notice in time. If you do not file Form GST REG-04 within the allowed window (generally seven working days of the notice), the officer can reject the application in Form GST REG-05.
- Risk flags. A PAN or address linked to an earlier cancelled or suspicious registration can trigger closer scrutiny.
05Replying to a clarification notice
A REG-03 notice is not a rejection. It is a chance to fix the gap.
- Log in with your TRN, open Services, then Registration, then Application for Filing Clarifications.
- Answer each point the officer raised, correct the specific field if the notice allows editing, and upload clean, correctly labelled documents.
- File the reply in Form GST REG-04 within the window stated in the notice, generally seven working days.
Read the notice line by line and answer every point. A reply that ignores one query is the quickest route to a rejection.
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If the officer is satisfied with your reply, registration is granted. If not, or if you miss the window, the application is rejected in Form GST REG-05.
06If the application is rejected: appeal
A rejection is not the end. You have two practical routes:
- Apply fresh. Often the fastest fix is a new REG-01 that cures the exact defect the officer named, with correct documents.
- Appeal the order. You can appeal the rejection to the Appellate Authority in Form GST APL-01, generally within three months of the order, with the required pre-deposit where applicable. If that fails, the next forum is the GST Appellate Tribunal (GSTAT), which hears appeals against orders of the Appellate Authority. GSTAT has a Principal Bench and State Benches. For how GSTAT works, see the GST Appellate Tribunal explained.
A separate problem is a wrong cancellation of an existing registration. For that flow, see how to reply to a GST cancellation notice.
07Where 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.
Getting the GSTIN is a portal task. A GST fight is a litigation task. If a rejection, a demand or a cancellation turns into an appeal before the Appellate Authority or the GST Appellate Tribunal, that becomes a matter you have to follow across hearings, orders and any further appeal to the High Court. You can create a FREE Claw account to track that matter on the forum that hears it. Claw covers 9,102 courts, benches and forums, including tax and GST appellate forums, so there is a real tracking home for a GST appeal; its judgment search spans 30 crore+ judgments, with Supreme Court decisions from 1950 and High Court decisions from 1990, so you can read how similar GST registration and cancellation disputes were decided. Results return in under 5 seconds, and Claw does not train its AI models on your documents. For businesses that want to stay ahead of GST notices and litigation, see GST litigation and notice tracking. This is general information, not legal advice on your registration.
08Sources and further reading
- GST portal (registration and status): gst.gov.in
- GST tutorials and help: tutorial.gst.gov.in
- CBIC GST (law, rules, forms): cbic-gst.gov.in
- GST Appellate Tribunal: gstat.gov.in
- Claw: clawlaw.in
This page is general information for an Indian audience, not legal or tax advice. Confirm current thresholds, forms and timelines on the GST portal, as these are notified and change.
09Frequently asked questions
How long does GST registration take?
If Aadhaar authentication succeeds and documents are in order, approval is usually within the working days notified on the portal. If the officer issues a REG-03 notice or physical verification is required, it takes longer. Track it with your ARN under Track Application Status.
What is Form GST REG-03 and how do I respond?
REG-03 is a notice seeking clarification or more documents on your application. You reply in Form GST REG-04 from your TRN login under Application for Filing Clarifications, generally within seven working days. Answer every point raised and upload clean documents.
Can I re-apply after a rejection?
Yes. Often the fastest route is a fresh REG-01 that cures the exact reason the officer gave, with correct and clearly labelled documents. You can also appeal the rejection in Form GST APL-01 to the Appellate Authority within the limitation period.
What if even the Appellate Authority rejects me?
The next forum is the GST Appellate Tribunal (GSTAT), which hears appeals against orders of the Appellate Authority, with a Principal Bench and State Benches. A further appeal on questions of law can go to the High Court.
Do I need a Digital Signature Certificate?
Companies and LLPs must sign the application with a DSC. Proprietors and others can use EVC, which is an OTP to the registered mobile and email. Keep the signatory details correct, as a mismatch is a common cause of delay.
Is Aadhaar authentication compulsory?
Aadhaar authentication of the authorised signatory and a promoter is part of the flow. If it is not done or fails, biometric authentication at a GST Suvidha Kendra and physical verification of the business premises may be required before the GSTIN is granted.