Step 1: Visit GST Portal

• Access the official GST portal (gst.gov.in) using a web browser.

Step 2: Click on “Register Now”

• On the GST portal homepage, click on the “Register Now” link under the “Taxpayers” section.

Step 3: Fill Part A of the Form GST REG-01

• Fill Part A of the GST registration application form (Form GST REG-01) with basic details such as:
  • Legal name of the business entity.
  • PAN (Permanent Account Number) of the business.
  • Email address and mobile number of the primary authorized signatory.

Step 4: Verification through OTP

• After filling Part A, an OTP (One-Time Password) is sent to the email address and mobile number provided for verification. Enter the OTP to proceed.

Step 5: Submission of Application

• Once the OTP is verified, a Temporary Reference Number (TRN) is generated and displayed on the screen. Use this TRN to proceed with Part B of the registration application.

Step 6: Fill Part B of the Form GST REG-01

• Log in to the GST portal using the TRN and complete Part B of the GST registration application form (Form GST REG-01) with detailed information such as:
  • Business details (nature of business, commencement date, etc.).
  • Address of principal place of business.
  • Details of promoters, partners, directors, and authorized signatories.
  • Bank account details.

Step 7: Upload Documents

• Upload the required documents and information as per the checklist provided on the GST portal. These may include PAN card, proof of constitution, identity and address proofs, bank account details, and business registration proof.

Step 8: Verification and Submission

• Review the information provided in the application form and documents uploaded. Sign the application electronically using a Digital Signature Certificate (DSC), if applicable.
• Click on the “Submit” button to submit the GST registration application.

Step 9: Application Reference Number (ARN)

• After successful submission, an Application Reference Number (ARN) is generated and sent to the registered email address and mobile number of the taxpayer.

Step 10: Processing by GST Authorities

• The GST authorities verify the details provided in the registration application and documents uploaded. If any additional information or clarification is required, the taxpayer may be asked to provide the same.

Step 11: Issuance of GST Registration Certificate

• Upon successful verification, the GST registration certificate is issued electronically, and the taxpayer can download it from the GST portal.

Step 12: Commencement of GST Compliance

• Once GST registration is obtained, the taxpayer can start complying with GST regulations, including filing GST returns, paying taxes, issuing tax invoices, and claiming input tax credit (ITC).