Registering for GST is an online process that takes most businesses under an hour to complete, though approval can take a few days. In India, you apply through the GST portal at gst.gov.in by first generating a temporary reference number, then filling out a multi-tab application with your business and identity details. Other countries with GST systems, including Canada, Australia, and Singapore, follow a similar logic: verify your identity, provide business details, and submit through the government’s tax portal.
Who Needs to Register
GST registration becomes mandatory once your business crosses a specific annual turnover threshold, and these thresholds vary by country. In India, most businesses selling goods must register once turnover exceeds ₹40 lakh (₹20 lakh for service providers and businesses in special category states). In Canada, registration is required once you surpass $30,000 in revenue over four consecutive calendar quarters. Australia has historically set its threshold at A$75,000 for businesses and A$150,000 for nonprofits, though the Australian government has proposed raising the business threshold to A$250,000.
Certain businesses must register regardless of turnover. In India, this includes anyone making interstate supplies, e-commerce operators, and businesses required to deduct tax at source. If you sell through online marketplaces or supply goods across state lines, the threshold doesn’t apply to you.
Documents You’ll Need
Gather your documents before starting the application. The specific requirements depend on your business structure, but the core categories are the same for most applicants.
- Proof of business constitution: Partnership deed, certificate of incorporation, trust deed, or any document establishing your business entity.
- Identity documents: PAN card of the business and its promoters or partners. Photos of all stakeholders and the authorized signatory.
- Authorization proof: A letter of authorization or board resolution appointing the authorized signatory, along with an acceptance letter.
- Proof of business address: Property tax receipt, electricity bill, rent or lease agreement, consent letter from the property owner, or any government-issued document confirming the address.
- Bank account details: A cancelled cheque, bank statement, or passbook showing your business account number and IFSC code.
If your business operates from more than one location, you’ll need address proof for each additional place of business as well.
Step-by-Step Registration on the GST Portal
India’s GST registration happens in two stages. First you create a temporary reference number, then you complete and submit the full application.
Part A: Generate Your Temporary Reference Number
Go to gst.gov.in and navigate to Services, then Registration, then New Registration. Select “Taxpayer” from the dropdown, choose your state and district, and enter your business’s legal name exactly as it appears on your PAN card. Enter the PAN itself, then provide the email address and mobile number of the primary authorized signatory.
The portal sends a one-time password to both your email and phone. You have 10 minutes to enter both OTPs. Once verified, the system generates a Temporary Reference Number (TRN). Save this number, as you’ll need it to continue the application.
Part B: Complete and Submit the Application
Return to the registration page, select the TRN option, and enter your reference number. After another round of OTP verification, you’ll see your saved application. Click the edit icon to open the full form, which is organized into several tabs:
- Business Details: Trade name, business constitution, date of commencement.
- Promoters/Partners: Personal details and identity documents for each stakeholder.
- Authorized Signatory: Details of the person authorized to sign on behalf of the business.
- Principal Place of Business: Address and supporting documents for your main business location.
- Additional Places of Business: Any secondary locations, if applicable.
- Goods and Services: HSN codes for goods or SAC codes for services you plan to supply.
- State Specific Information: Additional details required by your state, if any.
- Aadhaar Authentication: Link your Aadhaar for identity verification.
- Verification: Final declaration and digital signature.
Work through each tab, uploading the relevant documents as prompted. When everything is complete, you sign the application using one of three methods: a Digital Signature Certificate (DSC), an e-signature verified through Aadhaar OTP, or an Electronic Verification Code (EVC) sent to your registered email and phone. After submission, you receive an Application Reference Number (ARN) by email and SMS.
Aadhaar Verification After Submission
If you opted for Aadhaar authentication, the portal sends a verification link to the mobile number and email of each promoter, partner, and authorized signatory listed on the application. Each person clicks the link, enters their Aadhaar or Virtual ID, and completes OTP verification through the number registered with UIDAI. Your ARN is finalized only after all listed individuals complete this step, so coordinate with your partners to avoid delays.
How Long Registration Takes
The online application itself can be completed in one sitting if your documents are ready. After submission, the tax officer reviews your application and typically issues the GST Identification Number (GSTIN) within 3 to 7 working days. If the officer finds discrepancies or needs additional information, you’ll receive a notice and have a set window to respond, which can extend the process.
Timing matters on the front end, too. In India, you must apply within 30 days of becoming liable for registration. In Canada, the deadline is 29 days from the date registration becomes effective. Missing these windows can result in penalties and back-dated tax liability, meaning you’d owe GST on sales made during the period you should have been registered.
Voluntary Registration
You can register for GST even if your turnover falls below the mandatory threshold. The main advantage is input tax credits: once registered, you can claim back the GST you pay on business purchases and imports. This is especially valuable if your suppliers are GST-registered, because the tax they charge you on inputs becomes recoverable.
The math changes if your suppliers are not GST-registered. In that case, they aren’t charging you GST on purchases, so there’s nothing to claim back. Meanwhile, you’ll need to charge GST on your sales, which either raises your prices or cuts into your margin. Before registering voluntarily, compare your expected input tax credits against the compliance costs of filing regular returns.
There’s also a lock-in period to consider. In some jurisdictions, voluntarily registered businesses must stay registered for a minimum period, often two years, before they can deregister. During that time you’re responsible for all the same filing and record-keeping obligations as any other registered business. If your turnover is well below the threshold and most of your suppliers don’t charge GST, the administrative burden may not be worth it.
After You Receive Your GSTIN
Once approved, your 15-digit GSTIN is active and you’re expected to start charging GST on taxable supplies immediately. Display your GSTIN on invoices, your business signboard, and your website. You’ll also need to begin filing GST returns on the schedule that applies to your registration type, whether that’s monthly, quarterly, or annually under a composition scheme.
Set up your accounting software or billing system to generate GST-compliant invoices from day one. Each invoice must include your GSTIN, the recipient’s GSTIN (for B2B transactions), HSN or SAC codes, taxable value, and the GST amount broken out by rate. Keeping clean records from the start makes return filing straightforward and protects your input tax credit claims if they’re ever questioned.