GST registration: what actually happens after you apply

Most people expect GST registration to be a form. It is closer to a two-stage application with a review step in the middle.

Stage one: the TRN

You start the application on the GST portal with your PAN, email, mobile and state. OTP verification produces a Temporary Reference Number. Everything after this hangs off that TRN.

Stage two: Part B

This is the real application. It captures business details, promoter and partner details, the authorised signatory, the principal place of business, goods and services with HSN or SAC codes, bank details and verification. Documents are uploaded here, and the submission is authenticated by Aadhaar authentication, EVC or DSC depending on your entity type.

Then you wait on the ARN

Once submitted you get an Application Reference Number. If Aadhaar authentication succeeded and the documents are proper, approval often comes within a few working days.

The clarification notice

Here is where applications die. The officer may issue a notice asking for more documents or an explanation. There is a limited window to reply, and a late reply frequently means rejection and starting again.

The usual triggers are an address proof that does not clearly match the premises, a missing NOC from the property owner where the place is rented, a mismatch between the authorised signatory and the authorisation letter, or a vague business activity description.

What to have ready before you start

PAN of the entity, and Aadhaar and PAN of the proprietor, partners, directors or authorised signatory. Photographs. Entity proof — partnership deed, LLP or company incorporation, trust deed. An authorisation letter or board resolution for the authorised signatory. Business address proof, plus rent agreement and owner NOC if rented. Bank proof. And a clear description of your goods and services with the right HSN or SAC.

Getting that set right up front is the difference between a few working days and a month of back-and-forth.