Complete Guide to GST Registration for Normal Taxpayers (Step-by-Step with Portal Navigation)
Goods and Services Tax (GST) registration is mandatory for businesses exceeding prescribed turnover limits or falling under specific notified categories. The GST portal provides an online and structured system for registration through Form GST REG-01.
This detailed guide explains the entire registration process for normal taxpayers, including portal navigation, document requirements, field-wise explanation, and compliance checks.
📥 Download GST Registration Checklist (Free PDF)
What is GST Registration?
GST registration is the process through which a taxpayer gets registered under GST law and obtains a GSTIN (Goods and Services Tax Identification Number). It enables the taxpayer to:
- Collect GST from customers
- Claim Input Tax Credit (ITC)
- Issue GST-compliant invoices
- File GST returns
- Conduct interstate or e-commerce transactions legally
Who Needs GST Registration?
Mandatory Registration Categories
| Category | Requirement |
| Turnover exceeding threshold | ₹40 lakh (Goods) / ₹20 lakh (Services) (subject to state exceptions) |
| Interstate supply of goods | Mandatory |
| E-commerce sellers | Mandatory |
| Casual taxable persons | Mandatory |
| Non-resident taxable persons | Mandatory |
| Input Service Distributor | Mandatory |
| Reverse Charge Liability | Mandatory |
Types of GST Registration
| Registration Type | Applicability |
| Normal Taxpayer | Regular business operations |
| Composition Scheme | Small taxpayers opting concessional tax |
| Casual Taxable Person | Temporary business operations |
| Non-Resident Taxable Person | Foreign business operators |
This blog focuses specifically on Normal Taxpayer Registration.
Pre-Requisites for GST Registration
Before starting registration, ensure:
Basic Requirements
- PAN of business/entity
- Valid mobile number
- Active email ID
- Business address proof
- Bank account details
- Digital Signature (for companies & LLPs)
Step-by-Step Process to Apply for GST Registration
Step 1 – Visit GST Portal
Go to: GST Portal
Navigation:
- Open GST Portal
- Click Services
- Select Registration
- Click New Registration
Step 2 – Part A of GST Registration (Temporary Reference Number – TRN Generation)
Information Required
| Field | Details |
| Type of Taxpayer | Select “Taxpayer” |
| State & District | Select business location |
| Legal Name of Business | As per PAN |
| PAN | Mandatory |
| Email ID & Mobile Number | OTP verification required |
Output
- Temporary Reference Number (TRN) is generated
- Used to continue application later
Step 3 – OTP Verification
OTP sent to registered mobile and email
- Both OTPs required for verification
Step 4 – Login Using TRN
Enter TRN
- Complete OTP authentication
- Continue application
Step 5 – Part B: Complete GST REG-01 Application
This is the main application containing multiple tabs.
Detailed Explanation of Each Tab in GST Registration
1. Business Details Tab
Information Required
| Field | Description |
| Trade Name | Optional business name |
| Constitution | Proprietorship / Company / Partnership etc. |
| District & Sector | Business jurisdiction |
| Date of Commencement | Business start date |
| Date of GST Liability | When GST registration became mandatory |
| Nature of Business | Manufacturer, Service provider, Warehouse etc. |
2. Promoters / Partners Tab
Required Details
| Field | Requirement |
| Personal Details | Name, DOB, Address |
| PAN & Aadhaar | Mandatory |
| Contact Details | Mobile & Email |
| Photograph | Upload required |
3. Authorized Signatory Tab
Authorized signatory can:
- Sign GST returns
- Handle GST portal compliance
- Represent business before GST department
4. Authorized Representative Tab
Optional section allowing professionals like:
- Chartered Accountants
- Tax consultants
- Advocates
5. Principal Place of Business Tab
Required Information
| Detail | Explanation |
| Business Address | Main location of business |
| Nature of Possession | Owned / Rented / Shared |
| Business Activity | Office, Factory, Warehouse etc. |
Supporting Documents
| Type of Property | Documents Required |
| Owned Property | Electricity bill / Property tax receipt |
| Rented Property | Rent agreement + NOC |
| Shared Property | Consent letter |
6. Additional Places of Business
Required if business operates from multiple locations
- Same documentation required as principal place
7. Goods and Services Details
Taxpayer must provide:
- HSN codes for goods
- SAC codes for services
8. Bank Account Details
Required Documents
| Document | Purpose |
| Bank Statement / Cancelled Cheque | Proof of account |
9. State Specific Information
Applicable only if required by particular state authorities.
10. Verification and Submission
Methods of Submission
| Entity Type | Submission Mode |
| Companies & LLPs | Digital Signature Certificate (DSC) |
| Others | E-Sign / EVC |
GST Registration Application Status Tracking
After submission, ARN (Application Reference Number) is generated.
Timeline for GST Registration Approval
| Stage | Timeline |
| Basic Approval | 7 working days |
| If Clarification Required | Up to 30 days |
Common Reasons for GST Registration Rejection
| Reason | Impact |
| Incorrect documents | Application rejected |
| Address mismatch | Clarification notice |
| Invalid PAN details | Re-submission required |
| Aadhaar authentication failure | Delay in approval |
Post Registration Compliance
Once GSTIN is issued, taxpayer must:
- Display GSTIN at business place
- Issue GST invoices
- File GST returns regularly
- Maintain records for 72 months
Important Practical Tips
✔ Use PAN database details carefully
✔ Upload clear scanned documents
✔ Cross-check business address proofs
✔ Select correct jurisdiction
✔ Ensure Aadhaar authentication completion
Key Benefits of GST Registration
- Legal recognition of business
- Seamless Input Tax Credit
- Interstate business expansion
- Improved compliance rating
- Increased business credibility
Frequently Asked Questions (FAQs)
Q1. Is GST registration free?
Yes, government does not charge registration fees.
Q2. Can GST registration be amended later?
Yes, most fields can be amended post registration.
Q3. Is Aadhaar authentication mandatory?
Not compulsory but speeds approval significantly.
Conclusion
GST registration is a foundational compliance requirement for businesses in India. While the portal process is structured, errors in documentation or incorrect field selection often delay approvals. Understanding each tab and compliance requirement ensures smooth registration and avoids departmental notices.
