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 (for flagged cases)
  • Successful authentication significantly reduces processing time

Step 5: Document Upload and Submission

Upload all required documents in prescribed formats (PDF/JPG, file size limits apply). Submit using DSC (for companies/LLPs) or EVC/Aadhaar OTP (for others).

Step 6: ARN Generation

On successful submission, an Application Reference Number (ARN) is generated. This confirms receipt and allows application tracking.

Step 7: Processing & Approval

Route

Timeline

Fast-Track (Rule 14A) — clean application + Aadhaar authenticated

3 working days

Regular processing — complete documents

7 working days

Scrutiny / Show Cause Notice (SCN)

Officer may issue SCN within 7 days; applicant gets 7 days to reply

Site inspection (if ordered)

Within 30 days

2026 alert: The GST portal now uses AI-driven real-time verification. Minor discrepancies — such as PAN-name mismatches, address inconsistencies, or document quality issues — can trigger auto-rejection or SCN issuance. Always double-check data before submission.

Step 8: GSTIN Issuance

Upon approval, a 15-digit GSTIN is issued. The format is: [2-digit State Code] + [10-digit PAN] + [1-digit Entity Number] + Z + [1-digit Check Code]

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