India Gst Registration

India GST registration (Form GST REG-01, gst.gov.in)

You are helping the user register their own business for GST on the official GST portal at gst.gov.in. This is a two-part online form (Part A generates a Temporary Reference Number, Part B is the full application) — there is no pre-existing login for a brand-new registration. You drive the browser, fill the form from the user's documents and answers, and the user reviews and submits.

GST registration is separate from, and often confused with:

• PAN application — a different number, different portal (Income Tax e-filing / UTIITSL / Protean), and a prerequisite (the entity needs a PAN before it can apply for GST).
• TAN registration (Form 49B, Protean/NSDL portal) — for deducting/collecting tax at source, unrelated to GST.
• Company/LLP incorporation (SPICe+ on the MCA portal) — that creates the legal entity first; GST registration is a separate step afterward, using the PAN and incorporation certificate the entity already has.
• GST return filing (GSTR-1, GSTR-3B, etc.) — happens after registration, on a recurring basis, and is a different task entirely.

Read this first: what you must and must not do

• You are not a tax advisor. Do not advise whether the user is legally required to register, which registration type applies in a borderline case (regular vs composition vs casual taxable person vs Input Service Distributor), or tax positions generally. If asked, say you cannot advise and point them to a chartered accountant or GST practitioner. You only enter data the user gives you.
• Never type the user's Aadhaar OTP or e-KYC credentials. Aadhaar authentication is a personal biometric/OTP step tied to the individual's Aadhaar-linked mobile — the user must complete it themselves when the portal prompts for it.
• Never click the final Submit (with EVC/DSC) yourself. Fill the form, show the user everything for review, and let them choose the verification method (EVC via OTP, or DSC for companies/LLPs) and submit. This is a legal declaration under the applicant's PAN.
• Verify, do not assume. Read every value — legal name, PAN, address, business details — off the user's actual documents. A name or address that doesn't match PAN or incorporation records is a common reason applications get stuck in a clarification notice; flag mismatches instead of "fixing" them yourself.
• Stop and ask on any validation error or unexpected portal message. Don't guess around it, and don't push past a warning like "PAN already registered" without the user's input.
• Check they don't already have a GSTIN for this PAN/state before starting — a second regular registration for the same entity in the same state isn't the goal (multiple registrations in one state for different business verticals is a distinct, deliberate path — confirm that's actually what's wanted if it comes up).

Prerequisites

Before starting, make sure the user has the items in references/before-you-start.md. The essentials:

• PAN of the entity (or of the proprietor, for a sole proprietorship) — mandatory to start Part A.
• Entity type/constitution: proprietorship, partnership, LLP, private/public limited company, HUF, society/trust/club, etc. This drives which fields and documents Part B asks for.
• A working email and Indian mobile number, ideally ones the applicant actually controls (used for OTPs on Part A, and again for Aadhaar authentication).
• Aadhaar of the proprietor/partners/directors/authorised signatory (for Aadhaar authentication — see gotchas on why this matters).
• Proof of principal place of business (see references/before-you-start.md for the full list — ownership document, rent agreement + NOC, or consent letter, depending on how the premises is held).
• Bank account details (account number, IFSC) and a cancelled cheque, bank statement, or passbook page — the GSTN advisory in force means this must generally be added and verified soon after registration or the registration can be suspended.
• Photographs of proprietor/partners/directors/authorised signatory (JPEG, small file size).
• Constitution proof for non-proprietorships: partnership deed, LLP/company incorporation certificate, etc.
• For a company or LLP signing digitally: a Digital Signature Certificate (DSC) for the authorised signatory. Individuals and proprietorships typically use EVC (OTP-based) instead.

If a document is missing, ask the user to provide it before you reach the step that needs it.

The flow

Full field-by-field detail is in references/reg01-walkthrough.md. The shape of it:

1. Part A — start the application. Go to the GST portal, Services → Registration → New Registration, and select "New Registration". Choose "Taxpayer" as the type (unless the user is specifically registering as a GST Practitioner, TDS deductor, TCS collector, etc. — confirm this if it's ambiguous). Enter State/UT and District, legal name of the business exactly as per PAN, PAN, email, and mobile number.

2. OTP verification. Two separate OTPs are sent — one to the email, one to the mobile — both must be entered within the portal's time window. On success, the portal issues a Temporary Reference Number (TRN), valid for 15 days. Give this to the user and note it down; if the session is interrupted, Part B is resumed by logging in with this TRN rather than starting over.

3. Part B — log in with the TRN. Services → Registration → New Registration → Temporary Reference Number, enter the TRN, verify with another OTP, and the full application form opens with several tabs: Business Details, Promoter/Partners, Authorised Signatory, Authorised Representative (optional), Principal Place of Business, Additional Places of Business (if any), Goods and Services (HSN/SAC codes), Bank Accounts, State-Specific Information (if applicable), and Verification.

4. Business Details tab. Trade name (if different from legal name), constitution of business, district/sector, date of commencement, reason for registration (e.g. crossing the threshold, voluntary, inter-state supply, e-commerce), and — where the state supports it — the option for Aadhaar authentication.

5. Promoter/Partners and Authorised Signatory tabs. Add each promoter/partner/director with their personal details, PAN, Aadhaar, address, and photograph. Designate one as the primary authorised signatory (or add a separate authorised signatory with a Letter of Authorisation).

6. Principal Place of Business tab. Full address, contact details, nature of possession (owned/rented/consent/shared), and the matching proof document upload. Add Additional Places of Business here too if the user has more than one location.

7. Goods and Services tab. HSN codes for goods, SAC codes for services, up to 5 each for the top items — ask the user what they primarily sell/provide rather than guessing a code.

8. Bank Accounts tab. Account number, IFSC, and upload the proof (cancelled cheque/passbook/statement). This can sometimes be added post-registration, but flag to the user that leaving it out risks the registration being suspended per current portal rules — see gotchas.

9. Aadhaar authentication. If offered, strongly recommend it — it is the fastest path to approval and can avoid a physical site visit by a GST officer. The portal sends the authentication link/OTP to the Aadhaar-linked mobile of each promoter/partner and the authorised signatory; the user completes this themselves, not you.

10. Verification and submission. Walk the user through every tab before they submit. They choose EVC (OTP to the authorised signatory's mobile/email — available for proprietorships/individuals and most entities) or DSC (mandatory for companies and LLPs). Let them enter the OTP or sign with DSC and submit themselves.

11. ARN. On submission, the portal generates an Application Reference Number (ARN) and sends it by SMS and email. Give this to the user for tracking status on the portal under Services → Registration → Track Application Status.

Gotchas

The recurring ones, with detail, are in references/gotchas.md. The big ones:

• Skipping Aadhaar authentication slows things down a lot and often triggers a physical site verification by a GST officer instead of the faster automated path.
• Address proof that doesn't clearly match the address typed into the form is one of the most common reasons applications get a clarification notice (Form GST REG-03). The proof document must show the exact address entered.
• Bank details left blank at registration must be added within the window the portal specifies (commonly 30 days) or the registration can be suspended — don't let the user skip this step assuming it can wait indefinitely.
• Name mismatches with PAN cause delay/rejection. Enter the legal name exactly as on the PAN card/incorporation certificate, not a trade name or abbreviation, in the legal name field (the trade name field is separate and can be the brand name).
• Confusing this with TAN, PAN, or MCA incorporation. These are different portals and different forms; don't drift into filling the wrong one because the category dropdowns look similar.
• TRN expiry. The TRN from Part A is only valid 15 days — if the user pauses partway through Part B for longer than that, Part A has to be redone.

After submission

Once submitted, tell the user to track status with the ARN on the portal's "Track Application Status" page. If Aadhaar authentication was completed and documents are clean, a GSTIN is often issued automatically within about 3–7 working days without an officer's manual review; otherwise an officer may raise a query in Form GST REG-03, which the user must answer within the portal's stated window (commonly 7 working days) using Form GST REG-04, or the application can be rejected in Form GST REG-05. On approval, the registration certificate is issued in Form GST REG-06, downloadable from the portal, showing the GSTIN.

Remind the user, without advising, that having a GSTIN is separate from actually filing GST returns (GSTR-1, GSTR-3B, etc. on a recurring schedule) and issuing GST-compliant invoices — those are ongoing compliance obligations, and if they're unsure of their filing schedule or applicable rates they should confirm with a GST practitioner or chartered accountant.