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Step-by-Step GST Registration Process (2026) Step 1: Access the GST Portal Visit www.gst.gov.in → Services → Registration → New Registration. Step 2: Part A — Generate TRN Select taxpayer type, state, district Enter PAN, email ID, and mobile number OTP verification on both mobile and email A Temporary Reference Number (TRN) is generated and sent via email/SMS Step 3: Part B — Fill Application Using TRN Log in with TRN and complete the following sections: Business details (trade name, constitution, commencement date) Promoter/partner details with PAN and Aadhaar Authorized signatory details Principal and additional place(s) of business Goods and services (HSN/SAC codes) Bank account details State-specific information (if applicable) Step 4: Aadhaar Authentication Applicant receives an authentication link on the registered mobile/email OTP-based or biometric authentication at GST Seva Kendra (f...
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  Documents Required for GST Registration For Proprietorship PAN card of the proprietor Aadhaar card (mandatory for biometric authentication) Photograph (JPG, max 100 KB) Bank account details (cancelled cheque or bank statement) Address proof of place of business (electricity bill/rent agreement/NOC) For Private Limited Company / LLP PAN of the company/LLP Certificate of Incorporation / LLP Agreement PAN & Aadhaar of all directors/designated partners Board Resolution / Authorization letter Registered office address proof Bank account details For Partnership Firm Partnership deed PAN of the firm and all partners Aadhaar of authorized signatory Bank account details and address proof Key 2026 requirement: Aadhaar authentication is now mandatory for all new GST registrations. The biometric verification process — per GSTN Advisory dated February 12, 2025 — is crit...
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  Types of GST Registration Type Who It's For Regular Taxpayer Standard businesses above threshold Composition Scheme Businesses with turnover up to ₹1.5 crore (goods); ₹50 lakh (services/restaurants) Casual Taxable Person Occasional supplies without fixed place of business Non-Resident Taxable Person Foreign entities supplying in India Input Service Distributor (ISD) Head offices distributing ITC to branches SEZ Developer/Unit Special Economic Zone entities TDS Deductor Government entities deducting tax at source Professional Note: For corporate groups in 2026, GST registration should be treated as an operating architecture choice — particularly for Input Service Distributors now operating across multiple GSTINs. Each GSTIN is a distinct compliance unit
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  Who Needs GST Registration? (Eligibility & Thresholds) Understanding whether a client needs mandatory or voluntary registration is the first step. Mandatory Registration Thresholds (2026) Category Threshold Goods suppliers (normal states) ₹40 lakh aggregate turnover Service providers (normal states) ₹20 lakh aggregate turnover Special category states (goods) ₹20 lakh aggregate turnover Special category states (services) ₹10 lakh aggregate turnover 2026 update: Businesses must recalculate their Aggregate Annual Turnover (AATO) using updated portal data. Even small traders hovering near thresholds need to be monitored closely, as the portal now flags potential non-registrants using third-party data integration. Mandatory Registration Regardless of Turnover E-commerce operators and suppliers selling via aggregators (except Section 9(5) ...
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  Top 10 Mistakes to Avoid When Registering a Private Limited Company in India Introduction Registering a Private Limited Company in India involves navigating a series of legal, procedural, and compliance-related steps. While the process has been significantly digitized through the MCA portal, first-time entrepreneurs frequently encounter avoidable mistakes that can lead to delays, rejections, or long-term compliance complications. TOR Business Solutions Pvt Ltd has compiled a list of the ten most common errors businesses make during incorporation and how to avoid them. Mistake 1: Choosing a Non-Compliant Company Name The company name must comply with the naming guidelines under the Companies Act, 2013. Common errors include selecting a name identical or deceptively similar to an existing company, using restricted words without prior approval, or failing to end the name with 'Private Limited'. Always conduct a thorough name search on the MCA portal before applying. Mistake 2: I...
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How to Choose the Right Name for Your Private Limited Company or LLP in India   Introduction Your company name is not merely a label — it is the cornerstone of your brand identity, a legal identifier recognized by the government, and your first impression on clients, investors, and partners. However, choosing a name for your Private Limited Company or LLP in India is governed by strict guidelines under the Companies Act, 2013 and the LLP Act, 2008. At TOR Business Solutions Pvt Ltd, we help entrepreneurs select strong, compliant, and memorable names that pass the ROC approval process the first time. Legal Rules for Company Name Selection Uniqueness Requirement The proposed name must be unique and not identical or deceptively similar to the name of an existing company, LLP, or registered trademark in India. The MCA system automatically checks names against its database of over 3 million registered entities. Suffix Requirements • Private Limited Companies: Must end with 'Private Lim...
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  Foreign Direct Investment (FDI) in Indian Private Limited Companies: Rules, Routes & Compliance Introduction India is one of the most attractive destinations for Foreign Direct Investment (FDI) in the world. With its large consumer market, growing digital economy, and progressive regulatory reforms, India continues to draw billions of dollars of foreign investment annually. Private Limited Companies are the most preferred vehicle for channeling FDI into India due to their transparent governance structure and ease of fundraising. TOR Business Solutions Pvt Ltd provides expert advisory services to companies seeking to attract and comply with FDI regulations in India. Regulatory Framework for FDI in India FDI in India is primarily governed by: • The Foreign Exchange Management Act, 1999 (FEMA) • The FDI Policy issued by the Department for Promotion of Industry and Internal Trade (DPIIT) • Reserve Bank of India (RBI) Guidelines • The Companies Act, 2013 (for compliance obliga...
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