GST registration checklist for first-time applicants
GST registration looks simple until a mismatched address proof or unclear principal place of business stalls your ARN for weeks. This checklist is written for first-time proprietors, partners and private limited companies applying on the GST portal.
When registration usually makes sense
- Your taxable turnover is approaching the notified threshold for your state / category.
- You make interstate taxable supplies that require registration earlier.
- You sell on marketplaces that settle cleaner with a GSTIN.
- B2B customers refuse to buy without an invoice that shows GSTIN.
Thresholds and special category state rules change. Always confirm the current notification on the official CBIC / GST portal before deciding you are “safely under threshold.”
Document pack we recommend assembling first
- PAN of business / promoter as applicable.
- Aadhaar of authorised signatory (for OTP / e-sign flows).
- Photograph of the authorised signatory.
- Proof of principal place of business — electricity bill, property tax receipt, or rent agreement + owner NOC.
- Bank proof — cancelled cheque or first page of passbook / statement.
- For companies / LLPs — Certificate of Incorporation, MOA/AOA or LLP deed, and board / partner authorisation.
Name spelling must match across PAN, Aadhaar and bank proof. Most “mysterious” delays we see are mismatched names or an address proof that does not cover the declared premises.
Portal flow in plain language
- Create a GST portal login and start New Registration.
- Fill business details, promoters, authorised signatory and place of business.
- Upload documents in the accepted formats and sizes.
- Submit with e-sign / EVC and note the ARN.
- Track status; respond quickly if a tax officer raises a query.
- On approval, download GSTIN / registration certificate and update invoices, marketplaces and accounting software.
Common rejection or query reasons
- Rent agreement without owner NOC where the portal / officer expects both.
- Virtual office address without adequate proof for your category.
- Bank account still in personal name when the business structure expects otherwise.
- Unclear HSN / business activity description.
- Authorised signatory mobile / email not accessible for OTP.
After you get GSTIN
Registration is the start, not the finish. Put return due dates on a calendar, decide composition vs regular carefully, and keep e-invoice / e-way bill obligations in view as you grow. See our compliance calendar.
Where to verify
Primary source: gst.gov.in. LicenseHub summary page: GST Registration.