Published 10 October 2026
Most applications for GST registration do not fail on the law. They stall on procedure: a Temporary Reference Number that lapses after fifteen days, an Aadhaar link sent to the wrong person, an appointment at a GST Suvidha Kendra that nobody booked, or a rent agreement uploaded without any proof that the landlord owns the premises. Each of these delays the Application Reference Number, and until that number is generated the application has not, in law, been made.
This guide sets out the procedure common to every applicant under rule 8 of the CGST Rules, whatever the constitution of the business. The law on who must register is in the guide on who must register; the law on section 25, suspension and cancellation is in Registration, and What Goes Wrong. The guides that follow this one cover what differs for a proprietorship, a partnership firm or LLP, and a company.
The forms involved
| Form | What it is for |
|---|---|
| FORM GST REG-01 | The application, in two parts: Part A (PAN, State, mobile, e-mail) and Part B (the full application) |
| FORM GST REG-02 | Acknowledgement issued once the application is complete, carrying the Application Reference Number (ARN) |
| FORM GST REG-03 | Officer’s notice seeking clarification, information or documents |
| FORM GST REG-04 | Applicant’s reply to that notice |
| FORM GST REG-05 | Order rejecting the application |
| FORM GST REG-06 | Registration certificate, with the GSTIN |
| FORM GST REG-30 | Field visit report uploaded by the officer after physical verification |
| FORM GST REG-32 / REG-33 | Application to withdraw from the rule 14A option, and the order allowing it |
No fee is payable. The instructions to FORM GST REG-01 say so in terms.
Part A: PAN, State and two one-time passwords
Rule 8(1) requires the applicant, before applying, to declare its Permanent Account Number and the State or Union territory in Part A of FORM GST REG-01. Under rule 8(2)(a), the PAN is validated online against the Central Board of Direct Taxes database “and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number”.
The portal’s user manual describes Part A as asking for the State and district, the legal name as it appears in the PAN database, the PAN, and the e-mail address and mobile number of the Primary Authorised Signatory. Two different OTPs are sent, one to each, and each is valid for ten minutes. Before the OTP screen, the portal lists every GSTIN and other identifier already held under the same PAN anywhere in India.
On verification, rule 8(3) requires a Temporary Reference Number (TRN) to be generated and sent to the same mobile number and e-mail address. The portal’s FAQs state that the TRN “expires 15 days after it is generated regardless of any number of logins”. If Part B is not submitted in that time, the draft and everything in it is purged and Part A must be filled again.
The State chosen in Part A cannot be changed later. Registration is State by State, so an applicant with places of business in two States files two applications.
Part B: the full application
Under rule 8(4), the applicant uses the TRN to submit Part B “duly signed or verified through electronic verification code, along with the documents specified in the said Form”. The portal’s manual lists ten tabs: Business Details, Promoter/Partners, Authorised Signatory, Authorised Representative, Principal Place of Business, Additional Places of Business, Goods and Services, State Specific Information, Aadhaar Authentication and Verification.
A few points in Part B decide how the application is processed:
- Date on which liability arises. Under rule 10(2), registration is effective from this date if the application is submitted within thirty days of it. Otherwise, under rule 10(3), it is effective only from the date of grant.
- Option for composition. Selecting it in REG-01 is treated as the intimation to pay tax under section 10 (instruction 15 to the form). The guide on the composition scheme covers this.
- Option under rule 14A. Discussed below.
- Goods and services. The manual allows up to five goods (HSN) and five services (service classification codes), being the principal ones.
- Bank account. The form still has a bank account field, but the manual records that it has been optional since 27 December 2018. The account is added after grant, as described below.
The document checklist
The documents are prescribed by the “List of documents to be uploaded” appended to FORM GST REG-01. The file limits are those stated in the portal’s user manual and FAQs.
| Document | Who provides it | Prescribed by | Format and limit (portal) |
|---|---|---|---|
| Photograph of each promoter, partner, director or proprietor listed | The applicant | REG-01 list, item 1 | JPEG, up to 100 KB |
| Photograph of each authorised signatory | The applicant | REG-01 list, item 1 | JPEG, up to 100 KB |
| Proof of constitution (partnership deed, registration certificate, etc.) | The applicant | REG-01 list, item 2 | PDF or JPEG, up to 1 MB |
| Proof of appointment of authorised signatory | The applicant | REG-01 list, item 5 | PDF or JPEG, up to 1 MB |
| Proof of principal place of business | Owner, landlord or consenter (with the applicant) | REG-01 list, item 3 | PDF or JPEG, up to 1 MB, as one file |
| Proof of each additional place of business | As above | REG-01 list, item 3 | PDF or JPEG, up to 1 MB, two files at most |
| SEZ approval for the premises (SEZ units and developers only) | Government of India | REG-01 list, item 3(e) | PDF or JPEG, up to 1 MB |
| Bank account proof, where the account is furnished | The bank | REG-01 list, item 4 | First page of passbook, statement or cancelled cheque |
| E-KYC document, only where Aadhaar authentication is not opted | The individual | Portal | PDF or JPEG, up to 2 MB |
Where several documents are needed for one premises, the manual’s instruction is to combine them into a single file and select “Others” as the nature of possession.
State-specific fields may add to this. The manual records that an electricity consumer (CA) number is currently mandatory for normal and casual applicants in Andhra Pradesh, Assam, Gujarat, Odisha, Rajasthan, Maharashtra and Madhya Pradesh.
Declarations, consents and affidavits
Some of these are prescribed by the form itself; others are what officers ask for in practice. The distinction matters, because an officer may not ask for a document beyond the prescribed list without approval.
Prescribed in FORM GST REG-01:
- Consent letter from the owner, where the premises are neither owned nor rented by the applicant (list item 3©), with a document showing the consenter’s ownership. Shared premises use the same documents.
- Rent or lease agreement for rented or leased premises, with a document showing the lessor’s ownership (item 3(b)).
- Affidavit, for rented or leased premises where no agreement exists, “along with any document in support of the possession of the premises like copy of Electricity Bill” (item 3(d)).
- Authorisation and acceptance for each authorised signatory, in the format set out in item 5: a declaration by the proprietor, partners, Karta, directors or managing committee naming the signatory, “vide resolution No. … dated …”, and the signatory’s acceptance.
- Aadhaar consent (item 26), by which the holder allows GSTN to obtain details from UIDAI for authentication.
- Verification by the authorised signatory that the information is true and correct (item 27).
What the CBIC tells its officers to accept is in Instruction No. 03/2025-GST of 17 April 2025, issued to central tax formations. It records that “any one” ownership document should suffice, and adds detail the form does not:
- a consent letter may be “in plain paper”, accompanied by the consenter’s identity proof;
- for an unregistered rent agreement, the lessor’s identity proof may be added; for a registered one, it “should not be sought”;
- where the electricity or water connection is in the tenant’s name, that document with the rent agreement should be accepted;
- the affidavit for premises without a rent agreement is “to be executed on non-judicial stamp paper of minimum value” before a magistrate or notary.
The instruction also tells officers not to seek documents such as Udyam or shop-establishment certificates for constitution, and not to raise “presumptive” queries, for example that the signatory lives in another city.
Aadhaar: OTP, biometric or a visit for photographs
Section 25(6B) and (6C) make Aadhaar authentication, or proof of possession of an Aadhaar number, a condition of registration for individuals and for notified persons connected with other applicants. The Aadhaar Authentication tab in Part B is set to “Yes” by default. What happens next depends on the choice and on the portal’s risk assessment.
Opting for authentication, ordinary case. The portal’s FAQs describe an authentication link sent to the Primary Authorised Signatory and one promoter or partner. Each enters an Aadhaar number or VID and an OTP sent to the mobile or e-mail registered with UIDAI.
Opting for authentication, flagged on risk. The first proviso to rule 8(4A) requires an application from an applicant “identified on the common portal, based on data analysis and risk parameters” to be followed by “biometric-based Aadhaar authentication and taking photograph”, and verification of the original documents, at a Facilitation Centre. Until the process is complete the application is not complete. The portal calls these centres GST Suvidha Kendras and sends a link to book a slot. From 26 December 2022, Notification No. 27/2022-Central Tax had confined this to Gujarat, with Puducherry and Andhra Pradesh added later. Notification No. 13/2024-Central Tax rescinded that notification on 10 July 2024, and the proviso now applies in every State.
Not opting for authentication. A second proviso, in force from 11 February 2025 (Notification No. 12/2024-Central Tax, brought into force by No. 09/2025-Central Tax), requires such an application to be followed by taking a photograph and verifying the original documents at a Facilitation Centre. Declining Aadhaar no longer avoids a visit. It changes what happens there.
Timing is in rule 8(4A). Where Aadhaar is opted, “the date of submission of the application … shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B …, whichever is earlier”. The portal’s FAQs add the consequences. Where only OTP authentication was required, the ARN is generated after fifteen days even if authentication was not completed, and the application is marked for a site visit. Where a visit to the centre was required and was not completed within fifteen days, “No ARN will be generated”.
Persons notified under section 25(6D) are outside all of this. Notification No. 17/2020-Central Tax excludes anyone who is not a citizen of India, and every class of person other than individuals, authorised signatories, managing and authorised partners, and the Karta of a Hindu undivided family. The portal’s FAQs separately list Government departments, public sector undertakings, local authorities and statutory bodies as constitutions for which authentication is not required.
Signing and the ARN
The Verification tab requires the name of the authorised signatory and the place of filing, followed by signature with a digital signature certificate (DSC), e-signature or electronic verification code (EVC). Instruction 7 to FORM GST REG-01 requires DSC for companies, LLPs and their foreign counterparts. The constitution guides deal with who may sign.
Rule 8(5) then requires an acknowledgement in FORM GST REG-02. The manual says the ARN receipt arrives by e-mail and SMS within about fifteen minutes. Before it is generated, the portal validates PAN, Aadhaar, DIN and CIN or LLPIN details, and a failure sends the application back as a validation error.
Processing: three working days, seven, or thirty
Section 25(10) and (12) leave the period to the rules. There are now four tracks.
- Rule 9A, from 1 November 2025. Any applicant under rule 8, 12 or 17 identified on the portal “based on data analysis and risk parameters” is granted registration electronically “within three working days from the date of submission of application”.
- Rule 14A, from 1 November 2025. An applicant who determines that its output tax on supplies to registered persons “does not exceed two lakh and fifty thousand rupees per month” may opt for electronic registration. Aadhaar authentication is compulsory; instruction 8A to the form specifies OTP-based authentication. Registration follows “within three working days from the date of submission of application”. Only one rule 14A registration is allowed per PAN per State. Leaving the option requires FORM GST REG-32, which may be filed only after returns for at least one tax period (for applications from 1 April 2026) and all returns due. It is granted in FORM GST REG-33.
- Rule 9(1), ordinary case. The officer examines the application and approves it “within a period of seven working days from the date of submission”.
- Rule 9(1) proviso. Where the applicant does not opt for or fails Aadhaar authentication, or is authenticated but flagged for physical verification, or the officer decides to verify with an Assistant Commissioner’s approval, registration is granted “within thirty days of submission of application, after physical verification of the place of business”.
Queries, rejection and deemed approval
If the application is deficient, rule 9(2) allows a notice in FORM GST REG-03 within seven working days, or within thirty days in a proviso case. The applicant replies in FORM GST REG-04 within seven working days of receiving it. The Explanation lets the reply correct particulars, except the PAN, State, mobile number and e-mail address given in Part A.
Under rule 9(3), the officer may approve within seven working days of the reply. Under rule 9(4), if there is no reply or the officer is not satisfied, the officer “may, for reasons to be recorded in writing, reject such application” in FORM GST REG-05. The order is appealable under section 107; see the guide on appeals.
If the officer takes no action within the applicable period, rule 9(5) deems the application approved, and rule 10(5) requires the GSTIN and certificate to be made available within three days after that.
Physical verification and geocoding
Rule 25, as substituted from 4 August 2023, covers two situations. Where verification is needed before grant, the report “along with the other documents, including photographs” must be uploaded in FORM GST REG-30 “at least five working days prior to the completion” of the thirty-day period. Where it is needed after grant, the report is due within fifteen working days of the visit. The words “in the presence of the said person” were removed from rule 9(1) and rule 25 by Notification No. 38/2023-Central Tax. The applicant’s presence is not a condition of the visit.
FORM GST REG-30 records the date and time, the latitude and longitude, the boundaries on four sides, the person found there, whether the business is functioning, the area of the premises, and a “photograph of the place with the person who is present”. Instruction No. 03/2025-GST tells central officers to upload a “GPS enabled site photograph”.
Geocoding by the applicant is a separate step, and it happens twice. At application, the manual describes a map (MapmyIndia) on which each address, including the principal place of business, can be located by search, PIN code or coordinates. A pin is dropped and confirmed, and the address fields fill from it. The FAQs describe the latitude and longitude as optional. After grant, the portal offers a one-time facility under Services > Registration to geocode an address that was not geocoded at application. Its FAQs state that it “is not mandatory”, that it cannot be repeated, and that it does not change the registration certificate. Changing the address on the certificate needs a core amendment, covered in the guide on amending a registration.
After the grant: the certificate, the bank account, the name board
Rule 10(1) makes the certificate in FORM GST REG-06 available on the portal, with the GSTIN. The GSTIN has two characters for the State code, ten for the PAN, two for the entity code and one checksum character. Three things follow:
- Bank account. Rule 10A requires bank account details “within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies … in FORM GSTR-1 …, whichever is earlier”. TDS and TCS registrants under rule 12 and suo motu registrations under rule 16 are excluded. The manual says the portal prompts for this through a non-core amendment at first login. Failure to comply is a ground for suspension under rule 21A(2A).
- Display. Rule 18 requires the certificate to be displayed “in a prominent location” at the principal and every additional place of business, and the GSTIN on “the name board exhibited at the entry” of each.
- DSC registration. Where the signatory will sign with a DSC, the portal requires the certificate to be registered on the portal before use.
Returns follow, covered in the guide on GSTR-1 and GSTR-3B.
The procedure in order
- Fill Part A with PAN, State, and the Primary Authorised Signatory’s mobile and e-mail; verify both OTPs; note the TRN.
- Within fifteen days, complete Part B using the TRN, with the prescribed documents and, where relevant, the consent letter, rent agreement or affidavit and the authorisation letter.
- Choose whether to opt for Aadhaar authentication, and whether to opt for rule 14A or composition.
- Sign with DSC, e-signature or EVC, as the constitution permits.
- Complete OTP authentication, or the biometric or photograph and document visit at a GST Suvidha Kendra if the portal requires it, within fifteen days.
- Receive the ARN in FORM GST REG-02.
- Answer any FORM GST REG-03 notice in FORM GST REG-04 within seven working days.
- Allow for physical verification where a proviso to rule 9(1) applies.
- Download FORM GST REG-06, add bank details within thirty days or before the first GSTR-1, and display the certificate and GSTIN.
The next guide in this set applies the procedure to a proprietorship, where the business and the individual share a single PAN.