GST Registration Process 2026: Step-by-Step Guide for Shops (Free, Online)

Ask around your market how to get a GST number and most people will give you an agent's phone number. The agent will ask for a fee, your PAN, your Aadhaar and your electricity bill, and two weeks later you get a GSTIN. What they do not tell you is that the government charges nothing for GST registration, and that the form takes about an hour on the GST portal if your documents are ready.

The process has also changed since most guides were written. Aadhaar authentication now decides how fast you are approved, many applicants are called to a GST Suvidha Kendra for a biometric check and a photo, and since 1 November 2025 small businesses can opt for approval in three working days. This guide walks through the whole GST registration process as it works today, from deciding whether you need it to issuing your first tax invoice.

Do you need GST registration at all?

Before you register, check whether you must. For most shops, registration becomes compulsory when aggregate turnover in a financial year crosses:

Some businesses must register whatever their turnover, for example anyone making inter-state sales of goods, or selling through an e-commerce operator that collects tax at source. Our guide to the GST registration limit covers these cases in detail.

Voluntary registration: should a small shop register early?

You can register below the limit. It is worth it if:

• Your customers are businesses who want a tax invoice so they can claim input tax credit.
• You buy a lot of taxed stock and want to claim the GST you pay on purchases.
• A distributor, wholesaler or online marketplace insists on a GSTIN before dealing with you.

It is usually not worth it if almost all your customers are walk-in households. Once registered, you must file returns every month or quarter even in a month with zero sales, and late fees apply if you miss them. If you want registration with lighter paperwork, look at the GST composition scheme, which you can choose in the same application.

Documents required for GST registration

Have scans ready before you start. The size limits are tight: most documents, including photographs and electricity bills, must be a PDF or JPEG under 100 KB, and a rent agreement up to 1 MB. Compress your scans before you begin.

A partnership firm or company also needs the partnership deed or certificate of incorporation, the PAN of the firm or company, details of every partner or director, and an authorisation letter or board resolution for the authorised signatory.

The GST registration process, step by step

Step 1: Part A of Form REG-01 (5 minutes)

Go to gst.gov.in → Services → Registration → New Registration.

• Select Taxpayer as "I am a", then your state and district.
• Enter the legal name of the business exactly as on PAN, the PAN, your email and mobile number.
• Verify the two OTPs.

You receive a TRN by SMS and email. It is valid for 15 days: Part B must be completed and submitted within that time, or you start again.

Step 2: Part B, the main application (40 to 60 minutes)

Log in again choosing Temporary Reference Number (TRN) and open the draft. Part B has about ten tabs. The ones that matter most for a shop:

• Business Details: trade name (the name on your signboard), constitution (Proprietorship for most shops), the date you started or will start, and whether you want the composition scheme.
• Promoter / Partners: your details, photo and Aadhaar-linked mobile number.
• Authorised Signatory: usually you again.
• Principal Place of Business: the shop address, nature of possession (own, rented, consented) and the address proof. Use the pin on the map carefully: the portal geo-tags this address.
• Goods and Services: the top five goods (by HSN code) or services you deal in. Not sure of the codes? Our guide on what an HSN code is explains how to find yours.
• Bank Accounts: you can skip this now. Under Rule 10A, bank details must be added within 30 days of registration or before you file your first GSTR-1, whichever comes first.
• Aadhaar Authentication: choose Yes. This one choice affects your timeline more than anything else on the form.

Step 3: Aadhaar authentication and the Suvidha Kendra visit

When you opt for Aadhaar authentication, an authentication link is sent to the mobile and email of the promoter and authorised signatory. Verify it with the Aadhaar OTP.

Since 2025 the GST system also runs a risk check on every application. If yours is flagged, or you did not opt for Aadhaar authentication, you get an email asking you to book an appointment at a GST Suvidha Kendra (GSK). There you give a biometric Aadhaar authentication, have your photo taken and show the original documents you uploaded. Bring the originals of everything in the table above. Since February 2025 you can do this at a GSK in your home state even if the business is registered in another state.

Step 4: Submit and note the ARN

On the Verification tab, tick the declaration and submit with EVC (an OTP to the authorised signatory's mobile) for a proprietor, or a DSC for a company or LLP. You get an ARN (Application Reference Number) by SMS and email. Track the status under Services → Registration → Track Application Status.

Step 5: Approval, queries or verification

If the officer has a doubt, you get a notice in Form REG-03. Reply in Form REG-04 within 7 working days, with corrected documents or an explanation. If the reply is not satisfactory, the application is rejected in REG-05 and you have to apply again.

Once approved, your GSTIN and registration certificate (REG-06) are available under Services → User Services → View/Download Certificates. Your login username and a temporary password arrive by email.

GST registration fees

The government fee for GST registration is zero. There is no fee for the application, the certificate or any amendment. Anyone charging you is charging for their time, which is fine if you want help, but you should know the work is free to do yourself. Never pay anyone who claims to be "from the GST department" for a registration.

Common reasons a GST application gets a query or is rejected

From the documents most often questioned, in rough order:

1. Name mismatch with PAN. The legal name in Part A must match the PAN record letter for letter.
2. Address proof does not match the typed address. Shop number, floor, building name and pin code must agree with the electricity bill or rent agreement.
3. Rent agreement problems: unsigned, unstamped, expired, or with no utility bill attached.
4. Electricity bill in someone else's name without a consent letter.
5. Missing or blurred photographs of the owner, or a photo of the shop that does not show the signboard.
6. Not replying to REG-03 within 7 working days. A late reply often means rejection, not a second chance.
7. Skipping Aadhaar authentication, which turns a 7-day wait into 30 days and a possible site visit.

If you are rejected, read the reason in REG-05, fix that document and apply again. There is no limit on attempts and no fee.

What to do the day your GSTIN arrives

Registration is the start of your GST life, not the end. In the first week:

• Display your certificate at your principal place of business and paint or print your GSTIN on the signboard at the entrance. Rule 18 requires both.
• Add your bank account on the portal if you skipped it (within 30 days, or before your first GSTR-1).
• Change your bills. From the effective date, every sale needs a proper document: a tax invoice with your GSTIN, HSN codes and the CGST and SGST (or IGST) split if you charge tax, or a bill of supply if you chose composition. Our GST invoice format guide shows exactly what must be on it.
• Start a new bill number series for the financial year, up to 16 characters, with no gaps.
• Diary your return dates. A regular taxpayer files GSTR-1 (sales details) by the 11th and GSTR-3B (summary and tax payment) by the 20th of the next month, or quarterly under the QRMP scheme if turnover is up to ₹5 crore. A composition dealer pays quarterly through CMP-08 and files GSTR-4 once a year.
• File even when sales are zero. A nil return is quick, but a missed one still attracts a late fee.

Want to check your GSTIN shows correctly to customers? Use our GST number search guide to see what anyone sees when they look you up.

FAQ

The bottom line

The GST registration process is free, online and within reach of any shop owner with a PAN, an Aadhaar-linked mobile and a clean address proof. Opt for Aadhaar authentication, make sure every name and address matches its document, answer any query within seven working days, and you will usually have your GSTIN within a week. Then spend that first week on the part that lasts: correct bills, a clean number series and returns filed on time.