GST registration is one of the first major legal steps every business in India must take when entering the GST system. While the portal is designed to be user-friendly, many people still find the process confusing because it involves multiple forms, OTP verification, document uploads, site inspections, and Aadhaar authentication.
Section 25 of the CGST Act (along with Rules 8, 9, and 10 of the CGST Rules) lays down the entire registration process—from applying for a new GST number to getting your final GSTIN.
In this blog, we’ll break down the entire process in a simple, practical, step-by-step format so you can understand exactly how registration works, what documents are needed, and how officers approve or reject applications.
Section 25 – Procedure for GST Registration (Simplified)
Section 25 explains the legal framework for how a business must apply for registration, who can apply, how many registrations can be taken, and what rules apply to verification.
Key points include:
- PAN-based registration
- State-wise registration
- Separate GSTIN for each place of business
- Voluntary registration allowed
- Aadhaar authentication
- Deemed registration in certain cases
- Physical verification by officer
- Display of registration certificate
Now, let's go through the practical steps.
STEP 1: Understanding the GST Registration Structure (Rules 8, 9 & 10)
Before we go step-by-step, it helps to know the roles of each rule:
Rule 8: Application process (Part A & Part B)
Rule 9: Verification of documents and approval
Rule 10: Issue of GSTIN & registration certificate
These three rules together form the foundation of GST registration.
STEP 2: Documents Required for GST Registration
Different business types require different documents. Here is the list:
For Proprietorship
- PAN of proprietor
- Aadhaar
- Photograph
- Address proof of business
- Bank details
For Partnership Firm / LLP
- PAN of firm
- Partnership deed
- Partner's Aadhaar + PAN
- Authorization letter
- Address proof
For Company
- PAN of company
- Certificate of incorporation
- MoA, AoA
- Director’s PAN + Aadhaar
- Board resolution
- Address proof
Common Documents
- Rent agreement (if rented)
- Electricity bill
- Cancelled cheque
- Letter of authorization
STEP 3: Start Registration – Go to GST Portal (gst.gov.in)
Registration begins on the official GST portal.
Click: Services → Registration → New Registration
You'll be taken to Part A of FORM GST REG-01.
STEP 4: Fill PART A – Basic Details (Rule 8)
You must enter:
- Legal name (as per PAN)
- PAN number
- Mobile number
- Email address
- State
The system sends:
- OTP to mobile
- OTP to email
After verification, the system generates:
TRN (Temporary Reference Number)
This 15-digit number is used to complete the rest of the registration.
STEP 5: Fill PART B – Detailed Business Information
Using TRN, log in and proceed to Part B.
You'll provide:
1. Business Details
- Trade name
- Constitution of business
- District, sector code
- Date of commencement
- Reason for registration
2. Promoter/Partner Details
- Personal details
- Photo
- Aadhaar authentication
- DIN (for companies)
3. Authorized Signatory
- Name
- Mobile & email
- PAN & Aadhaar
- Authorization letter
4. Principal Place of Business
- Address
- Documents
- Nature of business activities
5. Additional Places of Business
Add warehouses/offices if any.
6. Goods & Services List
Enter top 5 goods/services with HSN/SAC codes.
7. State-Specific Information
Such as professional tax, labor registrations, etc.
8. Bank Account Details
- Cancelled cheque
- Bank statement
- Passbook copy
9. Verification & Submission
Submit using:
- DSC (for companies), or
- EVC OTP
STEP 6: Aadhaar Authentication (Rule 8 & Rule 9)
After submitting Part B, Aadhaar authentication begins.
The applicant receives OTP on the Aadhaar-linked number.
If Aadhaar is authenticated:
- Faster processing
- No mandatory physical verification
If not authenticated:
- Officer may conduct site verification
- Registration may take longer
STEP 7: Officer Verification (Rule 9)
Once the application is submitted:
The officer verifies:
- Documents
- Address proof
- Constitution of business
- Nature of business
- Aadhaar authentication
- Additional information if required
Officer may take 3 actions:
Approve
If all documents are correct.
Issue Notice (REG-03)
If clarification required.
Applicant must reply within 7 days.
Reject
If documents not valid or clarification unsatisfactory.
STEP 8: Physical Verification (Only in Some Cases)
Physical verification happens when:
- Aadhaar not authenticated
- Officer feels business premises is doubtful
- Address mismatch
- High-risk category
Officer visits the premises & uploads report in REG-30.
STEP 9: GSTIN Allocation (Rule 10)
Once approved:
- GSTIN is issued (15-digit code)
- FORM GST REG-06 certificate is downloadable
- Date of registration mentioned
- QR code included
Format:
(01) State Code(ABCDE1234F) PAN(1) Entity Code(Z) Check Digit
Example GSTIN: 07ABCDE1234F1Z2
STEP 10: Display Requirements (Section 25(6))
The business must:
- Display the GSTIN at the premises
- Display the registration certificate at a visible place
Not following this may lead to penalties.
Special Procedures Under Section 25
1. Multiple Registrations Within a State (Section 25(2))
A person may obtain separate GST registration for:
- Different business verticals (if applicable)
- Warehouses
- Units
(Subject to rules)
2. Deemed Registration (Section 26)
If approval is not granted within prescribed time, registration is deemed approved.
3. SEZ Units Require Separate Registration
SEZ unit and DTA (Domestic Tariff Area) unit must take distinct registrations.
Common Reasons for GST Registration Rejection
- PAN & legal name mismatch
- Wrong or unclear address documents
- Blurry uploads
- Aadhaar not authenticated
- Bank proof outdated
- Mismatch in promoter details
- Fake or incomplete electricity bill
- Vague nature of business description
Tips to Ensure Smooth Approval
- Keep documents clear & updated
- Ensure electricity bill matches address
- Use the same mobile number across all forms
- Avoid PO Box addresses
- Complete Aadhaar authentication
- Upload recent bank statement
- Enter correct HSN/SAC codes
Conclusion
GST registration may look lengthy, but once you understand each step clearly, the entire process becomes smooth and predictable. Section 25, along with Rules 8 to 10, creates a transparent system for issuing GSTINs and ensuring that all businesses are properly verified before entering the tax system.
FAQs
1. What is the procedure for GST registration?
It involves Part A (TRN), Part B (business details), Aadhaar authentication, officer verification, and issuing GSTIN.
2. Who must apply for GST registration?
Persons crossing threshold limits or falling under mandatory registration categories.
3. How long does GST registration take?
With Aadhaar authentication, approval can happen within 1–3 days. Without it, up to 30 days.
4. Is Aadhaar mandatory for GST registration?
Yes, for faster approval. Without Aadhaar, physical verification may occur.
5. Can one business have multiple GST registrations?
Yes, if operating in multiple states or separate units in one state.
6. What is REG-03 in GST?
A notice asking for clarification or additional documents.
7. When is physical verification required?
When Aadhaar fails, address mismatch occurs, or the officer suspects risk.
