What is GST?

1. Individuals who were registered under the tax services before the GST law became effective.

2. Non-Resident Taxable Person and Casual Taxable Person.

3. Individuals who pay tax under the reverse charge mechanism.

4. All e-commerce aggregators.

5. Businesses with a turnover exceeding Rs. 40 lakh. For Uttarakhand, Himachal Pradesh, Jammu and Kashmir, and the North-Eastern states, the turnover threshold is Rs. 10 lakh.

6. Input service distributors and agents of a supplier.

7. Individuals who supply goods through an e-commerce aggregator.

8. Individuals providing database access and online data from outside India to persons living in India, other than registered taxable persons.

Regular Taxpayer: Most organizations in India fall under this category. You need not provide any deposit to become a regular taxpayer. There is also no expiry date for taxpayers who fall under this category.

Casual Taxable Person: Individuals who wish to set up an occasional shop or stall can choose this category. You must deposit an advance amount equal to the expected GST liability during the time the stall or occasional shop is operational. The duration of GST registration under this category is 3 months, and it can be extended or renewed.

Composition Taxpayer: Apply for this if you wish to opt into the GST Composition Scheme. You must deposit a flat amount under this category. Input tax credit cannot be availed under this category.

Non-Resident Taxable Person: If you live outside India but supply goods to people residing in India, choose this type of GST registration. Like the Casual Taxable Person type, you must pay a deposit equal to the expected GST liability during the time the GST registration is active. The duration for this type of GST registration is generally 3 months, though it can be extended or renewed upon expiry.

Step 1: Visit the GST portal — https://www.gst.gov.in

Step 2: Click on the 'Register Now' link, found under the 'Taxpayers' tab.

Step 3: Select 'New Registration'.

Step 4: Fill in the details below:

— Under the 'I am a' drop-down menu, select 'Taxpayer'.

— Select the specific state and district.

— Enter the name of the business.

— Enter the PAN of the business.

— Enter the email ID and mobile number in the respective boxes. The email ID and mobile number entered should be active, as OTPs will be sent to them.

— Enter the captcha image shown on the screen and click on 'Continue'.

Step 5: On the next page, enter the OTP sent to the email ID and mobile number in the respective boxes.

Step 6: Once the details have been entered, click on 'Continue'.

Step 7: The Temporary Reference Number (TRN) will be displayed on the screen. Make a note of the TRN.

Step 8: Visit the GST portal again and click on 'Register' under the 'Taxpayers' menu.

Step 9: Select 'Temporary Reference Number (TRN)'.

Step 10: Enter the TRN and the captcha details.

Step 11: Click on 'Continue'.

Step 12: You will receive an OTP on your email ID and registered mobile number. Enter the OTP on the next page and click on 'Continue'.

Step 13: The status of your application will be available on the next page. On the right side, there will be an Edit icon — click on it.

Step 14: There will be 10 sections on the next page. All relevant details should be filled in, and the necessary documents should be submitted (see the list below).

Step 15: Visit the 'Verification' page and check the declaration, then submit the application using one of the methods mentioned below:

1. By Electronic Verification Code (EVC) — the code will be sent to the registered mobile number.

2. By e-sign method — an OTP will be sent to the mobile number linked to the Aadhaar card.

3. If a company is registering, the application must be submitted using a Digital Signature Certificate (DSC).

Step 16: Once complete, a success message will be displayed on the screen. The Application Reference Number (ARN) will be sent to the registered mobile number and email ID.

1. PAN card

2. Aadhaar card

3. Business address proof

4. Bank account statement and a cancelled cheque

5. Incorporation Certificate or business registration proof

6. Digital Signature

7. Director's or Promoter's ID proof, address proof, and photograph

8. Letter of Authorisation or Board Resolution from the Authorized Signatory

GST 2.0 rate structure: Since 22 September 2025, GST has moved to a simplified two-slab system — 5% and 18% — with a separate 40% rate for sin and luxury goods. Newly registering businesses should map their products or services to the correct new slab from day one to avoid invoicing errors.

Faster, more automated verification: Aadhaar-based e-KYC and biometric verification are increasingly used to speed up approval and reduce fraudulent registrations, meaning applicants should keep their Aadhaar-linked mobile number active and updated.

Risk-based registration processing: Applications are now often processed through a risk-rating system, where low-risk applicants with clean PAN and Aadhaar records may get faster approval, while others may face additional physical verification.

Mandatory bank account linking post-registration: Businesses are required to update their bank account details within a specified period after registration, and failure to do so can lead to suspension of the GSTIN.

Stricter action on fake registrations: Authorities have intensified drives against fake or shell GST registrations used for fraudulent input tax credit claims, making accurate documentation and a genuine business address more important than ever during the application process.