This post has been updated on 3 May 2017 to incorporate latest changes.

In the post titled Registered Dealer? Learn How to Transition to GST,  we discussed the essentials of GST registration, and the forms needed for existing dealer registration. In this post, we will understand the registration process for new business registrations.

Liability for Registration in GST

RegionAggregate Turnover
North East India + Sikkim, J&K, Himachal Pradesh and Uttarakhand

Special Category States (Arunachal Pradesh, Assam,  Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand)

Rs 10 Lakhs
Rest of IndiaRs 20 Lakhs


If you are a regular dealer or a composite tax payer, you need to do the following for GST registration:

  1. Fill Part-A of Form GST REG-01. Provide your PAN, mobile number, and E-mail ID, and submit the form.
  2. The PAN is verified on the GST Portal. Mobile number, and E-mail ID are verified with a one-time password (OTP).
  3. You will receive an application reference number on your mobile and via E-mail.
  4. Fill Part- B of Form GST REG-01 and specify the application reference number you received. Attach other required documents and submit the form.  Following is the list of documents to be uploaded –
    • Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and authorized signatory
    • Constitution of taxpayer : Partnership deed, registration certificate or other proof of constitution
    • Proof of principal / additional place of business :
      • For own premises – Any document in support of the ownership of the premises like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
      • For rented or leased premises – copy of rent / lease agreement along with owner’s (landlord) documents like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
    • Bank account related proof : Scanned copy of the first page of bank pass book or bank statement
    • Authorization forms: For each authorized signatory, upload authorization copy or a copy of resolution of managing committee or board of directors in the prescribed format.
  5. If additional information is required, Form GST REG-03 will be issued to you. You need to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.
  6. If you have provided all required information via Form GST REG-01 or Form GST REG-04, a certificate of registration in Form GST REG-06 will be issued within 3 days from date of receipt of Form GST REG-01 or Form GST REG-04.
  7. If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.

New GST Registrations

Applying for new registration? Ensure 100% GST compliance using Tally.ERP 9

GST Registration Forms for Other Stakeholders

Form No.Form Type
Form GST REG-07Application for Registration as Tax Deductor or Tax Collector at Source
Form GST REG-08Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source
Form GST REG-09Application for Allotment of Unique ID to UN Bodies/Embassies

Application for Registration for Non Resident Taxable Person

Form GST REG-09AApplication for registration for a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient
Form GST REG-10Application for Registration for Non Resident Taxable Person  extension of period of operation by Casual Taxable person and Non-Resident Taxable Person
Form GST REG-12Application for allotment of Unique ID to UN organizations or Multilateral Financial Institution or any other class of person as notified by the commissioner

Are you GST ready yet?

Get ready for GST with Tally.ERP 9 Release 6

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Yarab A

Author: Yarab A

Yarab is associated with Tally since 2012. In his 7+ years of experience, he has built his expertise in the field of Accounting, Inventory, Compliance and software product for the diverse industry segment. Being a member of ‘Centre of Excellence’ team, he has conducted several knowledge sharing sessions on GST and has written 200+ blogs and articles on GST, UAE VAT, Saudi VAT, Bahrain VAT, iTax in Kenya and Business efficiency.