What the GSTIN is
The GSTIN is the number Central Board of Indirect Taxes and Customs (CBIC) assigns to a taxpayer in India. It follows you across every tax you deal with: GST, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Central Board of Indirect Taxes and Customs (CBIC) by this number.
Who needs one
Everyone with taxable income needs a PAN. Businesses need a GSTIN once turnover crosses the threshold, or immediately if they sell across state lines or through online marketplaces.
How to register, step by step
- Get a PAN first (instant e-PAN with Aadhaar on the Income Tax portal).
- On gst.gov.in choose New Registration, enter PAN, mobile and email, and verify the OTPs to get a temporary reference number.
- Upload proof of business address, photographs and authorisation, and complete Aadhaar authentication. Bank details are optional at application and are added by amendment once the GSTIN is issued.
- The GSTIN and registration certificate (REG-06) arrive within about 7 working days if no query is raised. Registration is free.
How to find or check a GSTIN
Search Taxpayer on gst.gov.in shows the legal name and status for any GSTIN free of charge.
Documents, cost and how long it takes
GST registration is applied for on the GST portal in two parts. Part A produces a Temporary Reference Number after OTP checks on the mobile number and email. Part B takes the business details, the promoters or partners, the authorised signatory, the principal place of business and the goods and services supplied. For the place of business, own premises need a document such as a latest property tax receipt, municipal khata copy or electricity bill; rented or leased premises need the rent or lease agreement with the owner's ownership document; other premises need a consent letter with the consenter's proof. Files must be PDF or JPEG of up to 1 MB each. Bank account details are optional at application and are added by an amendment after the GSTIN is issued.