GST registration is PAN-linked and generally state/UT specific. Liability is determined from the CGST Act, applicable turnover threshold/notifications, the nature and location of supplies, exemptions and compulsory-registration provisions. Fresh registration is filed electronically in FORM GST REG-01 on the GST portal.
1. Start with aggregate turnover—but do not stop there
Section 22 of the CGST Act sets the basic turnover framework. The law also permits an enhanced threshold, up to ₹40 lakh, for eligible suppliers engaged exclusively in goods, subject to notifications and conditions. Some states/categories can have lower thresholds. The correct threshold therefore depends on the business and jurisdiction rather than a single number copied from a generic article.
2. Check compulsory-registration provisions
Section 24 lists categories that can require registration even when the general threshold has not been crossed. The section includes specified interstate supplies, casual and non-resident taxable persons, persons liable under reverse charge in specified circumstances, TDS/TCS-related registrations, agents, input service distributors, e-commerce operators and other notified categories. Later notifications create important exceptions, so the current rule for the exact activity should be verified.
3. Check whether the business is outside the normal liability
Section 23 provides that persons exclusively engaged in supplies not liable to tax or wholly exempt are not liable to registration. An agriculturist is also not liable to the specified extent of supply of produce from cultivation. Mixed taxable and exempt activities need a separate analysis.
4. Prepare Part A of the registration application
The GST portal guide asks for the state/UT and district, legal name as per PAN, PAN, email address and mobile number. OTP verification generates a Temporary Reference Number (TRN) used to continue to Part B.
5. Complete Part B carefully
The portal registration flow includes business details, promoters/partners, authorised signatory, authorised representative where applicable, principal place of business, additional places of business, goods and services, state-specific information, Aadhaar authentication and verification. Consistency between PAN records, entity documents and address proofs reduces avoidable clarification.
6. Aadhaar / biometric verification can affect the workflow
The GST portal currently describes both OTP-based Aadhaar authentication and biometric/photo/document verification at designated GST Suvidha Kendras in applicable cases. The route shown to an applicant can depend on portal risk parameters. Applicants who do not complete the required verification route may not receive the ARN until the prescribed steps are completed.
7. Track ARN and respond to clarification
After submission and required authentication/verification, the portal issues an Application Reference Number. If the tax officer seeks clarification or supporting documents, respond within the period and through the form/workflow shown on the portal.