How to Apply for a New GST Number Online

If you are starting a business, becoming a freelancer, or selling on e-commerce platforms like Amazon or Flipkart, getting a Goods and Services Tax Identification Number (GSTIN) is one of the first regulatory steps you need to take.

The entire process is online, completely free, and does not require you to visit any tax office.

Before You Start: Document Checklist

Gather clear, scanned copies (JPEG/PDF format, under 1MB each) of the following documents before starting the application:

Note: For a Partnership, LLP, or Company, you will also need the deed/incorporation certificate and authorization letters for the signatories.

Phase 1: Generate TRN (Part A)

1. Visit the official GST portal: gst.gov.in.
2. Go to Services > Registration > New Registration.
3. Fill in Part A of the form:
   • Select "Taxpayer" from the dropdown.
   • Select your State and District.
   • Enter your Legal Name of the Business (exactly as it appears on your PAN card).
   • Enter your PAN, Email ID, and Mobile Number.
4. Click Proceed.
5. You will receive two different OTPs-one on your mobile and one on your email. Enter both.
6. The system will generate a Temporary Reference Number (TRN). Note this down; it is valid for 15 days.

Phase 2: Complete the Application (Part B)

1. Go back to Services > Registration > New Registration and select the Temporary Reference Number (TRN) circle.
2. Log in using your TRN and the OTP sent to your mobile/email.
3. You will see your application status as "Draft". Click the Edit icon (blue pen) to open Part B.

Part B is divided into 10 tabs. You must fill them in sequentially:

1. Business Details

Enter your Trade Name (your brand name, which can be different from the legal PAN name). Select the constitution of business (e.g., Proprietorship, Partnership). Mention the reason for registration (e.g., crossing the threshold, e-commerce operator).

2. Promoter / Partners Details

Fill in the personal details of the proprietor or partners. Upload the passport-size photograph. Select "Yes" under "Also Authorized Signatory" if you are the proprietor.

3. Authorized Signatory

If you selected "Yes" in the previous tab, this will auto-fill. (Companies must specify their primary authorized signatory here).

4. Principal Place of Business

Enter the address where your business operates. This is critical.

• Select the Nature of Possession (Owned, Leased, Rented, Consent, Shared).
• Upload the address proof (e.g., electricity bill).
• If operating from a parent's house, select "Consent" and upload a simple NOC signed by the parent along with the electricity bill in their name.
• Select the Nature of Business Activity (e.g., Retail, Wholesale, Services).

5. Additional Places of Business

Only needed if you have multiple offices, warehouses, or branches within the same state.

6. Goods and Services

Enter the HSN codes (for goods) or SAC codes (for services) for the top 5 items you intend to sell or supply. You can search for the codes within the portal.

7. State Specific Information

Usually optional. Enter Professional Tax numbers if applicable in your state.

8. Aadhaar Authentication

Select "Yes" for Aadhaar Authentication. This is highly recommended. If you authenticate via Aadhaar, your GST registration is usually approved within 3-7 days without a physical visit by a tax officer.

9. Verification

Check the declaration box, select the authorized signatory, and enter the place of application.

10. Submit the application:
    • Proprietorships/Partnerships can submit using EVC (OTP sent to mobile).
    • Companies and LLPs must submit using a DSC (Digital Signature Certificate).

You will receive an Application Reference Number (ARN) via email and SMS.

Phase 3: Aadhaar Authentication

If you opted for Aadhaar authentication (highly recommended):

1. Within a few minutes of submitting Part B, you will receive an email containing a link for Aadhaar authentication.
2. Click the link, enter your Aadhaar number, and submit the OTP sent to your Aadhaar-linked mobile number.
3. Once authenticated, your application officially moves to processing.

Step 4: Track Status and Issue of GSTIN

You can track your application on the portal under Services > Registration > Track Application Status using your ARN.

• Pending for Processing: The tax officer is reviewing your application.
• Clarification Requested: The officer found an issue (e.g., unclear address proof). You will receive a show-cause notice on the portal. You have 7 days to submit a clarification online.
• Approved: Your application is accepted.

Once approved, you will receive an email with your GSTIN, username, and a temporary password to log in to the portal for the first time. You can then download your GST Registration Certificate (Form GST REG-06) from the portal.

Common Mistakes to Avoid

• Mismatch in PAN Name: The legal name in Part A must exactly match the Income Tax database for that PAN.
• Unclear Address Proof: The address on the electricity bill or rent agreement must match the address entered in the form exactly.
• Missing NOC: If you operate from a rented place, provide a rent agreement. If operating from a relative's house, a consent letter/NOC is mandatory.
• Ignoring Clarification Notices: Check your email regularly after applying. If the officer raises a query and you don't reply within 7 days, the application gets rejected.

Related Guides

• How to File a Nil GST Return Online
• How to Register as MSME/Udyam
• How to Register a Company in India

Need more help?

For more information, check out our Business guides or try our GST Calculator.