How to Register for GST in 2025: Required Documents, Timelines, and Verification Steps

The Goods and Services Tax (GST) is India’s unified indirect tax system, applicable to the supply of goods and services across the country. For businesses starting operations or expanding into new states, GST registration is a legal requirement once specific turnover thresholds are exceeded or inter-state transactions are undertaken.

In April 2025, the Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 03/2025-GST, clarifying the document requirements, processing timelines, and procedural expectations for officers and applicants. This guide provides a clear, step-by-step overview of the current GST registration process under the updated 2025 framework.

Who Needs to Register for GST?

GST registration is mandatory for individuals and businesses that exceed certain turnover thresholds. For most states, the limit is Rs. 40 lakh for goods and Rs. 20 lakh for services. In special category states, lower limits may apply. GST registration is also required for businesses engaged in inter-state trade, e-commerce, or those operating under reverse charge, as well as for entities opting in voluntarily to claim Input Tax Credit (ITC).

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The GST Registration Process: Step by Step

GST registration is initiated online through the GST portal (www.gst.gov.in) using FORM GST REG-01. The application is divided into two parts:

• Part A: Requires entry of basic details such as legal name, PAN, email, and mobile number. After OTP verification, a Temporary Reference Number (TRN) is generated.
• Part B: Involves filling in detailed business information and uploading supporting documents.

Once submitted, the application is reviewed by the jurisdictional officer. The officer may approve the application directly, request additional clarification through FORM GST REG-03, or initiate physical verification if deemed necessary.

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Required Documents for GST Registration

The documents needed depend on the nature of the premises and the business structure.

For Principal Place of Business:

• If the premises are owned, submit any one of the following: property tax receipt, municipal Khata, electricity bill, or similar state-recognized ownership proof.
• For rented premises with a registered lease agreement, the agreement and any one ownership proof of the lessor are sufficient.
• If the lease agreement is unregistered, the applicant must also provide the lessor’s identity proof.
• When the utility bill (electricity or water) is in the applicant’s name, along with the lease agreement, no lessor-related documents are required.
• In cases where the premises are owned by a spouse or relative, a consent letter, the consenter’s ID, and ownership proof of the consenter must be submitted.
• If no agreement is available, a notarized affidavit stating possession, along with a utility bill in the applicant’s name, is accepted.
• For businesses located in a Special Economic Zone (SEZ), an SEZ certificate or authorization letter from the Government of India must be uploaded.

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For the Constitution of Business:

• Partnership firms must submit the partnership deed.
• Companies, societies, trusts, or associations must upload a certificate of incorporation or other proof of constitution.
• Officers are instructed not to demand trade licenses, MSME certificates, or similar documents unless specifically relevant to the registration.

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Timelines for GST Registration

Registration applications must be processed within the following timelines:

• Within 7 working days for complete and non-risky applications.
• Within 30 days for applications flagged for risk, Aadhaar non-authentication, or those requiring physical verification.

Physical verification must be completed promptly, and officers are required to upload the verification report (including GPS-enabled photographs) at least five days before the 30-day deadline.

If any deficiency is found in the application, the officer issues FORM GST REG-03. The applicant must respond with necessary clarifications through FORM GST REG-04 within seven working days. If the officer is satisfied, the application is approved within the next seven days. If not, or if the applicant fails to respond, the application may be rejected through FORM GST REG-05 with reasons documented.

Officer’s Role in the Verification Process

Tax officers play a key role in ensuring both compliance and fairness. Officers are required to:

• Scrutinize documents for accuracy, legibility, and relevance.
• Use publicly available records (e.g., municipal or utility databases) to verify addresses.
• Avoid presumptive or irrelevant queries, such as questioning the type of business activity or HSN code applicability in the applicant’s state.
• Seek only those documents listed in the instructions or otherwise approved by a Deputy/Assistant Commissioner.

During physical verification, officers must confirm the existence and operation of the declared place of business, record GPS-tagged site photos, and document all findings in a formal report. Applications must not be rejected due to minor clerical errors or technical omissions.

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Additional Clarifications and Oversight Rules

The CBIC has set clear rules for how officers should handle applications to make the GST registration process smoother and fairer. Here’s what both applicants and officers need to know:

No unnecessary questions: Officers should not ask irrelevant questions, such as:

• Why the business is being run from a certain place
• Whether a product (HSN code) is allowed in that state
• Why the applicant or signatory has a residential address in another city or state

When officers can ask for clarifications (FORM GST REG-03):

• If documents are missing, incomplete, or unclear
• If the address doesn’t match the documents submitted
• If an earlier GSTIN (linked to the PAN) was cancelled or suspended and needs explanation

If there's no rent agreement:

• Submit an affidavit (a sworn statement) that confirms you are using the place
• This must be notarized or signed before a Magistrate
• Also provide proof like an electricity or water bill showing your name at the location

For physical verification of the business location:

• Officers must visit the site and confirm that a real business exists there
• They must take GPS-tagged photos and upload a report
• If the application was sent to the wrong office, it should be reassigned to the correct jurisdiction online

No automatic approval due to officer delay:

• Applications must be reviewed and decided on time
• Officers cannot let approvals go through automatically just because they didn’t act

Senior officer responsibilities:

• Chief Commissioners must regularly review application processing
• They must make sure there are enough staff and no unnecessary delays
• They can issue local instructions (trade notices) to explain accepted documents in that region
• Officers who don’t follow these rules may face action

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