GST registration should begin with an applicability check, not with form filling. Registration may be compulsory because of turnover, the nature of supplies, e-commerce or another statutory trigger; voluntary registration can also create ongoing return and record-keeping duties. Obtain professional advice where the position is uncertain.

Readiness checklist
1. Confirm the exact legal name and PAN of the applicant.
2. Identify the state or union territory from which taxable supplies are made; separate registrations may be required for different states.
3. Collect constitution documents and authorisation for the primary authorised signatory.
4. Prepare promoter or partner identity, photographs, email and mobile access.
5. Prepare proof of principal place of business and, where relevant, owner consent, lease or rent records and utility evidence.
6. Map the principal goods and services and their HSN or SAC classifications.
7. Keep bank proof ready if requested and use an account whose name is consistent with the applicant.

Application sequence
1. Use the official GST portal and choose New Registration.
2. Complete Part A to obtain the Temporary Reference Number.
3. Complete Part B, including business, promoter, authorised signatory, place, goods or services and state-specific information.
4. Upload clear, current supporting documents and authenticate the application by the permitted method.
5. Track the Application Reference Number and answer any clarification notice within the stated time.
6. Download the registration certificate after approval and display the GSTIN where legally required.

After approval
Configure invoices, tax rates, e-invoicing or e-way bill requirements where applicable, return calendars, input-tax-credit controls and reconciliations. A GSTIN should not be treated as a one-time certificate; missed filings can create interest, late fees, notices and suspension risks.