How to Apply for GST Registration Certificate

Disclaimer

The GST Registration Certificate Form GST REG-06 referenced below is provided solely for illustrative purposes to help readers understand the type of information generally required, with Delhi taken only as an example for jurisdictional reference.

GST registration is governed by a uniform central framework and applications are made exclusively through the official Portals.

What is a GST Registration Certificate

A GST Registration Certificate (Form GST REG-06) is an official document issued by the Goods and Services Tax Network (GSTN) confirming that a business is registered under GST.

It contains:

• GSTIN
• Legal name and trade name
• Address of principal place of business
• Date of registration
• Type of registration

Is GST Registration State-Specific?

Law: Central.

Registration: State-wise.

• GST is governed by a uniform central framework.
• Separate GSTIN is required for each State/UT where business has a place of business.
• Application process and forms are the same across India.

Mode of Application

GST registration is primarily online.

Offline assistance is available only through facilitation centres, not manual filing.

Online and Offline Process - Overview Table

Online GST Registration Procedure

• Visit gst.gov.in
• Click Services - Registration - New Registration
• Enter PAN, mobile number, email
• Verify OTP
• Fill Form GST REG-01
• Upload documents
• Submit application
• Track status online
• Download GST Registration Certificate (REG-06)

Offline Assistance (Not Offline Filing)

Available at:

• GST Seva Kendras
• State Commercial Tax Offices

Officials assist in online submission only

Certificate is still issued digitally

Document Required

Depends on constitution of business:

Proprietorship

• PAN of proprietor
• Aadhaar
• Address proof
• Bank account proof

Partnership / LLP / Company

• PAN of entity
• Incorporation documents
• Partner/Director KYC
• Address proof

GST Registration Certificate (REG-06)

• Issued electronically
• Available on GST portal
• Valid until cancelled
• Must be displayed at place of business

FAQs – GST Registration Certificate

1. Is GST Registration mandatory for all businesses?

No. It depends on turnover, nature of supply, and category.

2. Is there a different form for different States?

No. Form GST REG-01 is uniform across India.

3. Is offline registration allowed?

No manual filing. Only online submission.

4. Is GST certificate permanent?

Yes, unless cancelled or surrendered.

5. Can one PAN have multiple GSTINs?

Yes, for multiple States or business verticals.

6. Is Delhi GST certificate different from other States?

No. Only the State code differs.