Complete Guide to GST Registration Process in India

As per CBIC Instruction No. 03/2025-GST – Dated 17th April, 2025

GST Registration is the first and most important step in becoming a legally recognized supplier under the Goods and Services Tax regime in India. Businesses that are liable to register under GST must follow a structured process laid down by the GST Council and the Central Board of Indirect Taxes and Customs (CBIC). Let us understand this process in detail.

✅ Step 1: Filing Application in FORM GST REG-01

The registration process begins when the applicant submits Form GST REG-01 online through the official GST portal (www.gst.gov.in).

Documents required include:

• PAN of the applicant

• Aadhaar number (for authentication)

• Proof of business address (electricity bill, rent agreement, NOC, etc.)

• Bank account details

• Photographs and identity/address proof of promoters or partners

This form must be filled correctly with all prescribed attachments, as errors may lead to delays or rejection.

✅ Step 2: Scrutiny by GST Officer

Once the application is submitted, a GST Officer scrutinizes the details and attached documents. The scrutiny ensures:

• Authenticity of information

• Validity of address proof

• Compliance with documentation norms

Based on risk assessment, the application is categorized into two types:

1. Application Flagged as “Non-Risky”

• This means there is no mismatch or red flag, and Aadhaar authentication is successfully completed.

• If the documents are complete and in order, registration is approved within 7 working days.

2. Application Flagged as “Risky” or for Physical Verification (PV)

The system may flag the application for further verification due to:

• Aadhaar authentication failure

• Mismatch in documents

• High-risk profile of the applicant

• Suspicious activity or address

In such cases, Physical Verification (PV) of the Place of Business (POB) is mandatory.

✅ Step 3: Physical Verification (if applicable)

If flagged for PV, the officer will conduct a physical site visit to verify the location and business activity. The process involves:

• Initiating PV immediately after application is flagged

• Submission of Specific PV Report at least 5 days before the end of 30-day period from application date

? Final registration is granted within 30 days after PV completion, provided all findings are satisfactory.

✅ Step 4: Clarification Notice (Form GST REG-03)

If the officer finds any discrepancy or deficiency in the application or documents, a clarification notice is issued in Form GST REG-03. This notice is issued in the following cases:

• Illegible or incomplete documentation

• Mismatch in business address with submitted proofs

• Incomplete or vague address details

• Cancellation of linked GSTINs

? Timeline for Issuance of Notice:

• Within 7 working days (if flagged Non-Risky)

• Within 30 working days (if flagged Risky)

✍️ Step 5: Response to Clarification – Form GST REG-04

On receiving a clarification notice, the applicant must reply via Form GST REG-04. This reply must include:

• Corrected documents

• Additional information

• Clarification for deficiencies pointed out

? Important Deadline: The response must be submitted within 7 working days of receipt of the notice.

✅ Step 6: Final Outcome of the Application

Based on the response, the application will result in one of the following:

✅ Approval of Registration

• If the reply is satisfactory, registration is granted in 7 working days from the date of reply submission.

❌ Rejection of Application

• If the reply is not satisfactory, registration is rejected via Form GST REG-05.

• If no reply is furnished, the officer will proceed with automatic rejection through Form GST REG-05 within 7 working days.

✅ Key Timelines Summary

✅ Learn GST Registration Practically at IATT

At Institute of Account & Taxation Training (IATT), we train students and professionals through real-life cases and portal-based practicals. Our Certificate Course in GST Compliances – Simplified includes:

• Step-by-step GST REG-01 form filling

• Aadhaar authentication simulation

• Real case examples of REG-03 and REG-04

• Practice on rejection handling via REG-05

• Understanding business address verifications and PV scenarios

-> Available in both online and offline modes
-> Includes recorded sessions, live practice, assessments, and certification
-> Ideal for: Accounting students, Tax professionals, Business owners

Explore the Course Now

✅ Need Help with GST Registration?

We also offer professional GST Registration services for businesses. If you need assistance with documentation, clarification response, or managing physical verification, feel free to reach out to our expert consultants.

Institute of Account & Taxation Training (IATT)
Call : +91-7383733364
www.learnwithiatt.com
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