Step

Action

Tips to Avoid Mistakes

1

Visit the GSTN portal (www.gst.gov.in) and click ‘New Registration’.

Use a stable internet connection; clear browser cache before starting.

2

Choose ‘Taxpayer’ → ‘Business’, then select ‘Normal Taxpayer’.

Verify PAN and Aadhaar numbers before entry.

3

Fill in Basic Details – legal name, trade name, PAN, email, mobile.

Ensure the email ID is active; OTP verification is mandatory.

4

Provide Business Address and Principal Place of Business.

Upload a recent utility bill (max 2 MB) as proof of address.

5

Select the GST Category (see Section 3).

Pick the category that truly reflects your turnover & business type.

6

Upload Supporting Documents – PAN card, Aadhaar, bank statement, partnership deed, etc.

Files must be PDF/JPEG, ≤ 1 MB each; rename them clearly (e.g., “PAN_Company.pdf”).

7

Submit the application and note the ARN (Application Reference Number).

Save the ARN; you can track status through the portal.

8

Respond to any e‑verification request (via email, Aadhaar OTP, or DSC).

Complete e‑verification within 7 days to avoid auto‑rejection.

GST Category

Turnover Limit (FY 2023‑24)

Typical Business Types

When to Choose

Composition Scheme

≤ ₹1.5 crore (service) / ≤ ₹75 crore (goods)

Small retailers, restaurants, service providers

You want a simple 1 %–6 % tax and quarterly filing.

Normal Taxpayer (Regular)

No ceiling

Manufacturers, exporters, e‑commerce sellers, high‑volume traders

You need to claim Input Tax Credit (ITC) and handle interstate sales.

Casual Taxable Person

No limit, temporary operations

Traders setting up pop‑up stalls, exhibition sellers

You’ll operate for < 90 days at a location other than your principal place.

Non‑Resident Taxable Person

No limit, foreign entities

Overseas companies selling goods/services in India

You need a local PAN & a dedicated GSTIN.

SEZ Unit/Developer

No limit

SEZ‑based manufacturers & developers

You’re operating inside a Special Economic Zone.

Error

Cause

Fix

Duplicate PAN

PAN already linked to another GSTIN

Consolidate under a single GSTIN; cancel the duplicate.

Invalid address proof

File size > 1 MB or blurry scan

Re‑scan at 300 dpi, keep size ≤ 1 MB, and ensure readability.

E‑verification failed

Wrong OTP or expired DSC

Request a fresh OTP or renew the DSC certificate.