Sign in Subscribe

GST Registration Procedure Explained for Businesses in India

Vikash

• 5 min read
GST Registration Procedure
GST Registration Procedure

GST registration procedure is the first and most crucial step for any business that wants to operate legally under the Goods and Services Tax system in India. If you are a small or micro-sized business owner, this process may look confusing at first. But once you understand the steps, documents, and rules, it becomes much easier to follow.

GST registration allows your business to collect tax, claim input tax credit, and stay compliant with Indian tax laws. 

GST registration procedure starts with understanding who needs to register under GST. Not every business needs GST registration, but many do based on turnover, location, and business type.

This informative blog explains everything in simple words, so even a beginner can understand it clearly.

Understanding What GST Registration Means

GST registration is the process by which a business gets registered under the Goods and Services Tax Act. Once registered, the business receives a unique number called the GSTIN.

This number is used for:

  • Collecting GST from customers.
  • Paying GST to the government.
  • Filing GST returns.
  • Claiming input tax credit.

Without GST registration, a business cannot legally charge GST or issue GST invoices.

Who Should Follow the Procedure for Registration Under GST

The procedure for registration under GST applies to businesses that meet certain conditions. You must apply for GST registration if:

  • Your annual turnover exceeds the threshold limit.
  • You are involved in interstate sales.
  • You sell goods or services online.
  • You are an agent or supplier.
  • You are required to pay tax under reverse charge.
  • You run an e-commerce business.

For most states, the turnover limit is:

  • ₹40 lakh for businesses dealing in goods.
  • ₹20 lakh for businesses providing services.

For special category states, the limit is lower.

  • ₹20 lakh for goods.
  • ₹10 lakh for services.

If your business turnover crosses these limits, following the procedure for registration under GST becomes mandatory.

Types of GST Registration in India

Before learning the procedure of registration under GST, it is essential to know the types of GST registration available.

Regular GST Registration

It is for most businesses that cross the turnover limit.

Composition Scheme Registration

For small businesses with lower turnover, who want simple compliance.

Casual Taxable Person

For businesses that operate temporarily in a state.

Non-Resident Taxable Person

For foreign businesses supplying goods or services in India.

Documents Required for GST Registration

The GST registration online procedure requires certain documents. Keeping them ready helps avoid delays.

For Individuals and Proprietors

  • PAN card
  • Aadhaar card
  • Passport-size photo
  • Address proof
  • Bank account details

For Partnership Firms

  • PAN of the firm
  • Partnership deed
  • PAN and Aadhaar of partners
  • Address proof
  • Bank details

For Companies

  • Certificate of incorporation
  • PAN of the company
  • MOA and AOA
  • PAN and Aadhaar of directors
  • Bank account proof

GST Registration Online Procedure Step by Step

The GST registration step-by-step procedure is entirely online and done through the GST portal.

Step 1: Visit the GST Portal

Go to the official GST website and click on “Register Now.”

Step 2: Fill Part A of the Application

Enter:

  • Legal name of business
  • PAN
  • Email ID
  • Mobile number

You will receive OTPs via email and mobile for verification.

Step 3: Receive Temporary Reference Number

After verification, you get a Temporary Reference Number (TRN).

Step 4: Fill Part B of the Application

Login using the TRN and fill in:

  • Business details
  • Address of business
  • Bank details
  • Authorized signatory
  • Upload required documents

Step 5: Submit the Application

Submit the form using:

  • Aadhaar authentication
  • Digital signature
  • EVC

Step 6: Application Processing

The GST officer reviews the application. They may approve it or ask for clarification.

Step 7: Receive GSTIN

Once approved, you will receive your GST registration certificate and GSTIN.

Describe the Procedure for Registration Under the GST Act

To describe the procedure for registration under the GST Act, it follows these key stages:

  • Online application submission
  • Verification of details
  • Document review
  • Approval or clarification
  • Issue of GSTIN

The entire process usually takes 7 to 10 working days if all details are correct.

Procedure for Registration of GST for Different Business Types

The procedure for registration of GST slightly changes based on business structure.

GST Registration Procedure for an Individual

The GST registration procedure for an individual is quick and straightforward. Individuals mainly need PAN, Aadhaar, and bank details. Aadhaar-based verification often speeds up approval.

GST Registration Procedure for a Partnership Firm

The GST registration procedure for a partnership firm requires the partnership deed and details of all partners. One partner is selected as the authorized signatory.

Common Mistakes to Avoid During GST Registration

Many small businesses face rejection due to minor errors. Avoid these mistakes:

  • Wrong PAN details.
  • Mismatch in address proof.
  • Incorrect bank details.
  • Blurry document uploads.
  • Using an inactive email or mobile number.

Double-check everything before submission.

Benefits of Completing the GST Registration Procedure

Completing the GST registration procedure offers many benefits:

  • Legal recognition of business.
  • Ability to collect GST.
  • Input tax credit benefits.
  • Better business trust.
  • Easy expansion across states.
  • Access to online marketplaces.

For small businesses, GST registration also helps in getting loans and funding.

GST Registration for Small and Micro Businesses

Small and micro-sized businesses often worry about compliance. But GST registration helps them grow and operate smoothly.

With simple digital tools and proper guidance, GST compliance becomes easy and manageable.

And this is where tools like GimBooks become very helpful.

How GimBooks Helps After GST Registration

Once you complete the procedure for registration under GST, the next challenge is managing invoices, returns, and records.

GimBooks offers a cloud-based and mobile-first bookkeeping platform designed especially for small and micro-sized businesses in India and the Middle East.

GimBooks helps you:

  • Create GST-compliant invoices.
  • Track income and expenses.
  • Manage GST data easily.
  • Simplify bookkeeping.
  • Save time and reduce errors.

Started as an invoice maker app after GST launch, GimBooks evolved into an easy-to-use and affordable accounting solution built for real business needs.

GST Registration Timeline and Validity

The GST registration online procedure does not have a fixed expiry. Once registered, GST registration remains valid unless:

  • The business is closed.
  • Registration is canceled.
  • Registration is surrendered.

However, regular return filing is mandatory to keep the registration active.

What Happens After GST Registration

After completing the procedure of registration under GST, a business must:

  • Issue GST invoices.
  • File GST returns on time.
  • Maintain proper records.
  • Pay GST dues.

Failure to comply can lead to penalties and suspension of registration.

Final Thoughts on GST Registration Procedure

The GST registration procedure may look complex at first, but when broken into steps, it becomes simple. For small and micro-sized businesses, GST registration is not just a legal duty but a growth opportunity.

By following the correct procedure for registration under GST, keeping documents ready, and using simple accounting tools, businesses can stay compliant without stress.

Understanding GST today helps build a stronger and more trusted business tomorrow.

To know more, explore the GimBook’s expert blog section.

Related - How to Check GST Registration Status Online Step by Step

FAQs

1. What is the GST registration procedure in India?

The GST registration procedure is the process through which a business registers under the GST Act and receives a GST Identification Number (GSTIN). This process is completed online by submitting business details, documents, and completing verification on the GST portal.

2. Who is required to follow the procedure for registration under GST?

Any business whose annual turnover exceeds ₹40 lakh for goods or ₹20 lakh for services must follow the procedure for registration under GST. Registration is also required for interstate sellers, e-commerce businesses, and specific notified categories, even if turnover is below the limit.

3. What documents are needed in the GST registration online procedure?

The GST registration online procedure requires documents such as a PAN card, Aadhaar card, address proof of the business, bank account details, and photographs of the business owner or partners. Partnership firms must also submit a partnership deed.

4. How long does the GST registration step-by-step procedure take?

The GST registration step-by-step procedure usually takes 7 to 10 working days if all documents are correct and Aadhaar authentication is completed. If the GST officer asks for clarification, the process may take a few extra days.

5. Is the GST registration procedure for individuals different from that of other businesses?

Yes, the GST registration procedure for individuals is more straightforward compared to companies and partnership firms. Individuals mainly need personal PAN, Aadhaar, bank details, and business address proof, making the registration process faster and easier.