GST portal at gst.gov.in continues to be the official website for GST registration, return filing and enrollment across India, and businesses can apply online any day of the year. GST Council has also cut down the tax rate structure under GST 2.0, moving from five slabs to just four slabs since 22 September 2025.
Government launched gst.gov.in silently on 8 November 2016, the same day Narendra Modi announced the ban of Rs. 500 and Rs. 1000 notes. Portal has since turned into a single window for tax registration, e-invoicing and return filing for lakhs of businesses across the country.
GST Registration Process on gst.gov.in
Registering on GST portal takes a few steps and can be done fully online, without visiting any tax office in most cases. Below is how the process works from start to finish.
STEP 1 - Open official portal at gst.gov.in and click on 'Services', then 'Registration' and 'New Registration' from the menu.
STEP 2 - Select 'New Registration', choose taxpayer type, and fill in legal name of business as per PAN, State, District, PAN number, mobile number and email ID of primary authorised signatory. Portal sends OTP on mobile and email for verification.
STEP 3 - After OTP verification, portal generates a Temporary Reference Number (TRN). Applicant needs to log in again using this TRN within 15 days to complete Part B of the form.
STEP 4 - In Part B, upload business proof, address proof, bank account details and photograph, then complete Aadhaar authentication of the authorised signatory. Applicant can also book a slot at nearest GST Facilitation Centre in case biometric verification gets triggered.
STEP 5 - Once application gets verified, GST officer issues Goods and Services Tax Identification Number (GSTIN) and registration certificate, usually within 3 to 7 working days.
Documents Required for GST Registration
Applicant needs to keep a few documents ready before starting registration on gst.gov.in. Required papers depend on business type but usually include the below.
- Passport-size photograph of owner, partners or authorised signatory in JPEG format, under 100 KB.
- PAN card of business or applicant, since GST number gets linked to PAN. Those without one can apply for instant e-PAN online first.
- Proof of business address such as electricity bill, property tax receipt, rent agreement or ownership papers.
- Bank account proof like cancelled cheque, passbook first page or bank statement showing IFSC code.
- Digital Signature Certificate (DSC), required only for companies and LLPs.
| Detail | Information |
|---|---|
| Portal Name | GST Portal (Goods and Services Tax) |
| Official Website | gst.gov.in |
| Managed By | Goods and Services Tax Network (GSTN) and CBIC |
| Registration Mode | Online, in two parts (Part A and Part B) |
| Latest Update | GST 2.0 rate reform, effective 22 September 2025 |
| Aadhaar Authentication | Compulsory, with biometric check in flagged cases |
| Processing Time | 3 to 7 working days |
| Registration Fee | Free on gst.gov.in |
New GST Registration Rules in 2026
GST registration process has changed quite a bit since portal first launched in 2016. Aadhaar authentication of primary authorised signatory is compulsory now, and at least one promoter or partner needs to complete it too. System sends an authentication link to the mobile number and email linked with Aadhaar. Applications flagged under risk-based checks require biometric verification and photo capture at a GST Suvidha Kendra or Facilitation Centre near applicant's address. Government has also added AI based risk detection to spot fake registrations faster and cut down fraud cases.
GST 2.0 New Tax Slabs
GST Council held its 56th meeting on 3 September 2025 and approved a simpler rate structure, widely called GST 2.0, effective from 22 September 2025. Old five-slab system of 0%, 5%, 12%, 18% and 28% has been replaced with fewer, wider slabs.
- Nil rate applies on essential items like dairy products, life-saving medicines and educational material.
- 5% slab covers everyday essentials, agricultural goods and farm equipment such as tractors and drip irrigation systems.
- 18% slab remains the standard rate for most goods and services that are neither essential nor luxury items.
- 40% slab applies on luxury and sin goods, while tobacco and pan masala continue at 28% plus cess until compensation cess loans get repaid.
Who Needs GST Registration
Every business supplying goods with yearly turnover above Rs 40 lakh needs to register under GST, and this limit drops to Rs 20 lakh in special category states like north eastern and hill states. Service providers need to register once turnover crosses Rs 20 lakh, or Rs 10 lakh in special category states. Businesses under composition scheme, e-commerce operators, casual taxable persons and inter-state suppliers need to register regardless of turnover. Small manufacturers and shop owners can also check Udyam Registration portal for extra benefits alongside GST registration.
Anti-Profiteering Body Changed
National Anti-Profiteering Authority (NAA), which originally checked whether businesses passed on GST rate cut benefits to consumers, closed down in December 2022. Competition Commission of India (CCI) took over its work after that. Since October 2024, GST Appellate Tribunal (GSTAT) Principal Bench in Delhi handles anti-profiteering complaints, and government is looking at reviving separate anti-profiteering provisions for a limited two year period as part of GST 2.0 rollout.
For more details and to start registration, visit official website at https://www.gst.gov.in/
FAQ's
Is GST registration free of charge?
Yes, applying for GST registration on gst.gov.in does not cost anything. Businesses only pay a fee if they hire a tax consultant or agent to file the application for them.
What is the turnover limit for GST registration?
Goods suppliers need to register once yearly turnover crosses Rs 40 lakh, or Rs 20 lakh in special category states. Service providers need to register after Rs 20 lakh, or Rs 10 lakh in special category states.
Is Aadhaar authentication compulsory for GST registration?
Yes, Aadhaar authentication of the primary authorised signatory is compulsory now. Some applications also require biometric verification and photo capture at a GST Facilitation Centre.
What are the new GST tax slabs under GST 2.0?
After GST 2.0 reform effective 22 September 2025, GST Council replaced the old five-slab system with a nil rate, 5%, 18% and 40% slab for luxury and sin goods.