How to Get GST Number ? - Overview, Documents Required and Procedure

If you’re starting a business in India, obtaining a GST number is one of the first and most crucial legal steps. Under the Goods and Services Tax (GST) regime, all individuals and entities supplying goods or services are required to register and obtain a GSTIN (Goods and Services Tax Identification Number). This unique 15-digit number is essential for issuing valid tax invoices, collecting GST, claiming input tax credit, and ensuring full compliance with Indian tax laws. In this article, we’ll walk you through how to get a GST number online, who needs to register, what documents are required, and how to avoid common mistakes during the process.

What is a GST Number?

A GST Number (GSTIN) is a unique 15-digit alphanumeric identifier issued by the government of India to businesses and individuals registered under the Goods and Services Tax. It acts like a PAN number for indirect taxes and helps the government track tax payments and compliance across states.

Structure of GSTIN:

• First 2 digits: State code (e.g., 27 for Maharashtra)

• Next 10 digits: PAN number of the applicant

• 13th digit: Entity code (number of registrations under same PAN)

• 14th digit: Default letter “Z”

• 15th digit: Checksum digit (used for error detection)

Who Needs a GST Number?

Below, we are providing a list of individuals and entities require a GST number:

• Businesses with Turnover Above Threshold: Any individual or business whose annual turnover exceeds ?40 lakh (?20 lakh or ?10 lakh in special category states such as those in the North East and hill states) must register for GST.

• Interstate Suppliers: Anyone making inter-state taxable supplies of goods or services must obtain GST registration, regardless of turnover.

• E-commerce Operators: All e-commerce operators and those selling products on e-commerce platforms (like Amazon, Flipkart) must register for GST, irrespective of turnover.

• Casual Taxable Persons: Individuals or businesses occasionally supplying goods or services in a taxable territory where they don’t have a fixed place of business.

• Non-Resident Taxable Persons: Non-residents making taxable supplies in India must register for GST.

• Agents and Distributors: Agents acting on behalf of registered taxpayers and input service distributors are required to register.

• Reverse Charge Mechanism: Persons required to pay tax under the reverse charge mechanism must obtain GST registration.

• TDS/TCS Deductors: Persons required to deduct or collect tax at source under GST must register.

• Importers and Exporters: Individuals and businesses involved in import or export activities must register for GST.

• Aggregator Companies: Aggregators supplying services under a new brand or trade name are required to register.

• Businesses Registered Under Previous Tax Laws: Entities previously registered under VAT, excise, or service tax must migrate and register under GST.

• OIDAR Service Providers: Online Information Database Access and Retrieval (OIDAR) service providers located outside India but supplying services to Indian customers must register for GST.

• Voluntary Registration: Any person or business can opt for voluntary GST registration even if not required by turnover or other criteria.

Documents Required to Get a GST Number

Here is the comprehensive list of documents required required for getting a GST number:

Common Documents for All Applicants

• PAN Card of the business or applicant (mandatory for all entities)

• Aadhaar Card of the applicant/authorized signatory

• Photograph of the applicant/partners/directors (JPEG format, max 100 KB)

• Bank Account Details (any one):

• Cancelled cheque

• Bank statement

• Passbook extract (first and last page)

• Proof of Principal Place of Business (any one):

• Electricity bill

• Property tax receipt

• Municipal Khata copy

• Rent/lease agreement (if rented) along with owner’s proof

• Ownership deed (if owned)

• Consent letter or NOC from owner (for shared/consent arrangements), with supporting property documents

Entity-Specific Documents

Step-by-Step Process to Get a GST Number Online

Follow these step by step process to get a GST number online:

Step 1: Visit the Official GST Portal

Go to the GST official portal to start the registration process.

Step 2: Start New Registration

Under the ‘Services’ tab, select ‘Registration’ and click on ‘New Registration’.

Step 3: Fill Part A of GST REG-01

• Select ‘Taxpayer’ from the dropdown.

• Enter the following:

• Legal name of the business (as per PAN)

• PAN of the business

• State/UT and district

• Email address and mobile number (for OTP verification)

• Complete the OTP verification sent to your email and mobile.

• After successful verification, you will receive a Temporary Reference Number (TRN). Note this TRN for the next steps.

Step 4: Fill Part B of GST REG-01

• Go back to the GST portal and click on ‘Register’ under the ‘Services’ menu.

• Select ‘Temporary Reference Number (TRN)’, enter the TRN and captcha, then click ‘Proceed’.

• Enter the OTP sent to your registered email/mobile and proceed.

Step 5: Complete the GST Application

• Your application status will appear as ‘Draft’. Click the Edit icon to continue.

• Fill in all required details across 10 sections, including:

• Business details (trade name, constitution, commencement date, etc.)

• Promoters/partners information

• Authorized signatory details

• Principal place of business (address proof required)

• Additional places of business (if any)

• Goods and services details

• Bank account details (cancelled cheque, statement, or passbook)

• State-specific information

• Aadhaar authentication (as applicable)

• Upload all required documents (see previous answer for detailed list).

Step 6: Verification and Submission

• On the ‘Verification’ page, check the declaration box.

• Submit the application using one of these methods:

• EVC (Electronic Verification Code): OTP sent to your registered mobile.

• DSC (Digital Signature Certificate): Mandatory for companies.

• e-Sign: OTP sent to Aadhaar-linked mobile number.

Step 7: Receive Application Reference Number (ARN)

• After successful submission, a confirmation message appears.

• An Application Reference Number (ARN) is sent to your registered email and mobile.

Step 8: Track Application Status

• Go to ‘Services’ > ‘Registration’ > ‘Track Application Status’ on the GST portal.

• Enter your ARN to check the progress of your application.

Step 9: GST Officer Verification

• The GST officer reviews your application and documents.

• You may be asked for additional clarification or documents if required.

Step 10: GSTIN Allotment

• Once approved, you will receive your GSTIN (GST number) on your registered email and mobile.

• Download your GST registration certificate from the portal under ‘User Services’ > ‘View/Download Certificates’.

Penalties for Not Obtaining a GST Number

Here are the penalties one may face if they don’t obtain GST number:

• Late Registration Penalty: Minimum penalty of ?10,000 or 10% of the tax liability (whichever is higher) for failing to register under GST on time.

• Intentional Tax Evasion: Penalty of up to 100% of the tax evaded if non-registration is deemed deliberate.

• Blocked Filings: Inability to file subsequent GST returns (e.g., GSTR-1) if registration is delayed, leading to cascading penalties for non-compliance.

• Prosecution & Arrest: Severe cases may face legal action, including arrest and imprisonment for tax fraud or large-scale evasion

Common Mistakes to Avoid During GST Registration

Below, we listed out the common mistakes to avoid during GST registration:

• Providing incorrect PAN details – PAN errors can lead to application rejection or mismatched taxpayer records.

• Using trade name instead of legal name – Always use the legally registered business name as per PAN records.

• Uploading unreadable or incorrect documents – Blurry, expired, or mismatched documents can cause delays or rejection.

• Choosing the wrong type of registration – Selecting regular instead of composition (or vice versa) without understanding eligibility can affect tax obligations.

• Incorrect principal place of business address – Ensure the address matches utility bills or ownership documents submitted.

• Missing mandatory documents – Not submitting key documents like proof of business address, bank details, or identity proof can stall approval.

• Not verifying mobile number and email – Incomplete verification can lead to application failure.

• Skipping DSC or e-sign – Failing to digitally sign the form (especially for companies and LLPs) makes the application incomplete.

• Delaying registration beyond the threshold – Late registration can lead to penalties and missed tax credit opportunities.

• Ignoring professional help when needed – Complex business structures or errors in the application often require expert assistance to avoid rejection.

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