GST registration is applied for online on the GST portal, and there is no government fee. Having the right documents ready is what decides how quickly it goes through.
For every applicant
- PAN of the business or proprietor
- Aadhaar of the proprietor, partners or directors
- Photographs of the proprietor, partners or directors
- A mobile number and email address for OTP verification
- Bank account details: a cancelled cheque or the first page of the passbook or statement
Proof of the place of business
- Own premises: a recent property tax receipt, building tax receipt or electricity bill
- Rented premises: the rent agreement along with the owner's tax receipt or electricity bill
- Premises used with consent: a consent letter from the owner with proof of ownership
Depending on the type of business
- Partnership firm: the partnership deed
- LLP or company: certificate of incorporation, and a board resolution or letter authorising the signatory
- Trust or society: the registration certificate and trust deed or bye-laws
How the process works
The application is filed in two parts on the portal and verified by OTP. Aadhaar authentication, and in some cases biometric verification at a GST Suvidha Kendra, comes next. The officer may ask for clarification or more documents, which must be answered within the time allowed. Once approved, the GSTIN and registration certificate are issued online.
Common reasons applications are held up
- The address on the application does not match the address proof
- The rent agreement is unsigned, expired or not in the applicant's name
- The name on PAN and Aadhaar do not match
- The description of business activity is unclear
This guide is general information, not professional advice for your situation. Rules and due dates change; talk to us before acting on it.