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This guide on GST registration is solid. The thing is, the government is constantly tightening up the process to stop fraud. We need to hit the key updates hard and make the step-by-step guide feel less like a manual and more like essential field notes.
Also Read | UDID Card India: Online Application, Assessment & Benefits Guide.
GST Registration: New Rules, Biometrics, and Your Step-by-Step Guide
The GST registration process is totally online on the government site, gst.gov.in. If your annual turnover is over ₹40 lakh for goods or ₹20 lakh for services (the limits change depending on the state and what you sell), you must register.
Key Updates: The Stricter Reality
The Ministry of Finance keeps simplifying the forms, but the verification process is getting serious.
April 17, 2025: CBIC’s Strict Orders
The CBIC issued new instructions to their officers. Here’s the kicker: they cannot ask for unnecessary documents anymore.
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No Extra Docs: Officers cannot demand documents outside the prescribed list. They shouldn’t ask for the PAN or Aadhaar of the lessor (the landlord), for example.
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Proof is Simple: For owned property, one document is enough (like an electricity bill or tax receipt).
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Time Limits are Key: Officers must process applications within the set timelines. No more letting things auto-approve due to lazy officers.
Also Read | UDID Card India: Online Application, Assessment & Benefits Guide.
July 2024 / Feb 2025: Biometric Verification Goes National
The Aadhaar and biometric authentication requirements have been expanded nationwide.
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Aadhaar Choice: You can opt-in for Aadhaar authentication. If you choose ‘No’, you must visit a designated facilitation centre for physical photo capture and original document verification.
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Biometric Mandate: The system now flags ‘risky’ applicants. If you are flagged, you are required to complete biometric Aadhaar authentication at a GST Suvidha Kendra (GSK).
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New Flexibility: Promoters and Directors of certain companies can now complete this biometric verification at a GSK in their Home State, even if the business is registering in another state.
Also Read | UDID Card India: Online Application, Assessment & Benefits Guide.
The Registration Process: Step-by-Step
You have 15 days to finish the entire application once you start. Here is the path to follow:
Part A: Getting Your TRN
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Start New: Go to the GST portal. Click Services → Registration → New Registration.
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Enter Details: Select ‘Taxpayer’, your State, District, Business Name, and PAN. Enter a mobile number and email. The system validates these details with OTPs.
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TRN Generation: Once OTPs are validated, the 15-digit Temporary Reference Number (TRN) is generated. Write it down!
Part B: The Long Haul
You need documents ready. Keep your photos, proof of business constitution, place of business proof, and bank account details handy (Bank details are optional at the time of registration but you must update them later).
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Log In: Go back to the portal. Select Temporary Reference Number (TRN) and log in with the TRN and the new OTP.
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Edit Draft: The application status will show as a draft. Click the Edit Icon.
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Business Details: Enter the Trade Name (different from legal name), date of business start, and reason for registration. Choose if you want the Composition Scheme.
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Promoters/Partners: Enter all personal and identity details (PAN, Aadhaar, DOB, etc.) for up to 10 stakeholders. Upload their photos.
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Authorised Signatory: Enter details for the person legally authorized to act for the business.
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Principal Place of Business (PPoB): Enter the official business address. This is where your books are kept. Upload the supporting documents (rent agreement, electricity bill, etc.). This section is critical.
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Goods/Services: Enter the relevant HSN or SAC codes for your top 5 goods and 5 services.
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Bank Account: You can skip this step now, but you must update these details later via a non-core amendment, or your registration could be suspended.
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Aadhaar Authentication: Choose ‘Yes’ or ‘No’. If you choose ‘Yes’, be prepared for the biometric authentication visit if the system flags you.
Final Submission
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Verification: Go to the Verification page. Tick the declaration.
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Submit: Use DSC (for companies/LLPs), e-Sign (Aadhaar OTP), or EVC (Mobile OTP) to submit the application.
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ARN: A message confirms success, and the Application Reference Number (ARN) is sent to your contacts. Keep checking the ARN status!
Also Read | UDID Card India: Online Application, Assessment & Benefits Guide.
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