Step-by-Step Guide to GST Registration Online in India

Goods and Services Tax (GST) is a multistage, destination-based tax on indirect goods and services in India. It is a replacement for the Indian VAT on the supply of goods and services. Broad-based, as it has replaced nearly all the indirect taxes, except a few state taxes. The multi-phased as it is, the GST is charged at each step of the manufacturing process but is to be refunded to all involved parties in the different stages of manufacture except the ultimate consumer, and as a destination tax, it is paid from point of consumption and not point of origin as in earlier taxes.

GST registration is essential for businesses in India to legally collect tax and claim input tax credit, ensuring smooth operations and compliance with tax laws. It also boosts business credibility and opens doors to interstate trade and larger client deals.

Latest Updates on GST Registration

From 1 April 2025, companies with more than one GSTIN in a single PAN are required to get ISD registration. Since 11 February 2025, the return forms GSTR-7 and GSTR-8 have been modified to have invoice-level details of TDS/TCS. Also, the validity of e-Way Bill now stands for up to 180 days' worth of invoices, with a maximum of 360 days.

In April 2025, the Central Board of Indirect Taxes and Customs (CBIC) implemented new guidelines to simplify the GST registration process and make it quicker and more equitable. The new regulations are designed to reduce delays, remove duplicate document requests, and bring uniformity across states. Replacing the 2023 guidelines, this change is a direct response to the woes experienced by thousands of businesses attempting to get registered without unnecessary obstacles. Here is a brief summary of the Latest GST registration news:

No More Needless Papers

GST officers need to adhere to a uniform checklist according to FORM GST REG-01. Candidates no longer need to provide:

• PAN or Aadhaar of the property owner
• Photos of the business location
• Extra declarations or unnecessary documents
• This minimizes paperwork and hastens the registration procedure.
• Better Guidelines for Proof of Principal Place of Business

Document requirements now differ depending on the type of premises:

• Owned Property: Provide any one valid document such as a property tax receipt, electricity bill, or municipal khata
• Rented Property: Produce the rent agreement and proof of ownership of the landlord (e.g., electricity bill or property document)
• Shared or Relative's Property: Produce a consent letter from the owner, the owner's property document, and ID proof
• No Rent Agreement Available: Give an affidavit from the applicant and a supporting document, such as a utility bill in their name.

Simplified Business Constitution Document Requirements

Applicants need to upload only:

• Partnership deed (for firms that are partnerships)
• Certificate of incorporation or registration certificate (for LLPS, companies, etc.)
• Documents such as trade licenses, MSME certificates, or professional tax registrations are no longer required.

Prerequisites for Online GST Registration

Before applying for the GST registration process, there are some documents and information you will need to be ready with. These requirements aid in having an error-free as well as smooth application process. The following is a comprehensive account of the same, right from eligibility :

Eligibility Criteria for GST Registration

Eligibility for GST registration is based on turnover, type of supply, and place. In India, GST registration is compulsory for businesses with more than ₹40 lakh annual turnover (₹20 lakh for services). It is also obligatory for e-commerce vendors, suppliers across states, and those who are liable to pay tax under reverse charge. Following is the list of individuals who are required to register for GST in India.

• Casual taxpayers
• Non-resident casual taxpayers
• Individuals who are conducting any interstate supply of tax-paying goods
• An agent acting on behalf of the registered tax-paying individual
• E-commerce operator
• TDS/TCS deductor
• The individual who is conducting a business in any state other than the state where he is located
• Individuals who are conducting the sale of products through e-commerce portals 
• Individuals conducting import and export businesses
• Those who are required to pay tax under the reverse charge mechanism
• Taxpayers already registered under the earlier indirect taxes, such as VAT, excise and service tax, etc
• A person running an aggregator company
• Input Service Distributors

Obtain a PAN (Permanent Account Number)

Valid PAN is compulsory for GST registration since it associates your tax identity with the business. Verify that the PAN is released in the name of the firm or proprietorship.

Have a Working Mobile Number and Email ID

Your email ID and mobile number are essential for OTP verification at the time of registration. Ensure that they are active and reachable to prevent delays.

Organise Required Documents

Have all the required documents readily available, such as address proof, ID proof, and registration certificates of your business. This ensures smooth completion of the application. Below is the list of required documents:

• PAN card/details of your business
• Valid and available e-mail ID and Mobile Number
• Documentary evidence of the constitution of your business
• Documentary evidence of promoters/partners
• Documentary evidence of the principal place of business
• Details of other places of business, if applicable
• Details of authorised signatories, including photographs and evidence of appointment

Details of the primary authorised signatory

• Business bank account details, along with a bank statement or the first page of a bank passbook
• Valid Class II or Class III DSC in the event of Companies and LLPs; Valid Class II or Class III DSC or Aadhaar in the event of other entities, if the facility of E-Sign is to be utilized.

Understanding the Different Types of Registration 

The GST law in India offers different types of registrations depending on the nature and scale of business. Choosing the right type ensures compliance and helps businesses operate smoothly under the GST framework. Here is a detailed outline of the same:

A Step-by-Step Guide to the GST Registration Process

GST registration can be daunting, but it's an easy process if split into easy steps. Below is a step-by-step procedure for the same:

• Step 1: Log in to the GST portal, navigate to Services > Registration > New Registration
• Step 2: Under Part A, choose 'New Registration' and select 'Taxpayer.' Fill in your state, district, business name, PAN, mobile number, and email. OTPs will be sent to your contact details—verify and select 'Proceed'
• Step 3: Fill in the OTPs and select 'Continue.' If not received, use the 'Resend OTP' option
• Step 4: A 15-digit Temporary Reference Number (TRN) will be issued and sent to your registered contacts. Save it—Part B should be filled up within 15 days.
• Step 5: Go back to the portal, click 'New Registration,' and select 'Temporary Reference Number.' Fill in the TRN and captcha to proceed
• Step 6: Enter the OTP on your mobile and email to proceed
• Step 7: Your application will be "Draft." Click the Edit icon to start Part B
• Step 8: Complete all 10 sections of Part B, upload documents as required, and submit. Aadhaar authentication is done, while the bank account details section is optional.

Post-Registration Essentials

After you've registered under GST successfully, maintaining compliance is important to escape penalties and ensure hassle-free business operations. The following are the most important things you need to do after registration:

• Display Your GSTIN: Fix your GST Identification Number prominently at your business premises
• Issue GST-Compliant Invoices: Each invoice needs to contain necessary details such as GSTIN, invoice number, tax details, etc
• Keep Proper Records: Make detailed records of all purchases, sales, expenses, and related documents for a minimum of six years.
• Timely GST Return Filing: File GST returns as per your prescribed frequency—monthly, quarterly, or annually
• Handle Input Tax Credit (ITC): Claim only valid ITC with proper documentation and according to the GST law.
• Pay GST on Time: Compute and pay your tax liabilities before the due date to escape penalty and interest.
• Update Business Information: Update the GST portal with the changes in business details as and when they occur.
• Remain GST-Compliant: Follow GST law amendments, circulars, and notifications to maintain complete compliance.
• Consider ISD Registration: In case of having several branches, getting registered as an Input Service Distributor will help allocate ITC effectively.
• Be Audit-Ready: Keep your records well-maintained and ready for GST audits at regular intervals by the authorities.

Conclusion

GST registration is an essential procedure for any business that operates in India. With the new 2025 revisions, the process is more transparent, streamlined, and easy to use. Yet, wading through the documentation, regulations, and legalities can still appear daunting, particularly for beginners.

That’s where Zolvit steps in. From helping you gather the right documents to ensuring a hassle-free registration, our GST experts handle everything for you. Our platform enables users to obtain online legal consultation about GST regulations from qualified lawyers if they need legal clarification. Whether you're a startup, SME, or large enterprise, we make sure your business gets GST-registered quickly.