How do I apply for GST registration in 30 days?
How to apply for GST registration under section 25 of the CGST Act, the thirty-day window from the date of liability, the two-part portal application, the effective-date rule if you file late, and the five-day rule for a casual or non-resident taxable person.
In this guide
A person liable under section 22 or section 24 must apply for GST registration in every State of liability within thirty days of becoming liable. The portal application has two parts: Part A issues a temporary reference number, Part B completes the form. Filed on time, registration is effective from the date of liability; filed late, from the date of grant. A casual or non-resident taxable person applies at least five days before starting business.
Who must apply for GST registration?
Liability to register is a separate question from the application. Section 22 and section 24 decide whether you are liable. Section 25 then tells you how and when to apply. The threshold, the ₹40 lakh goods exemption, and the no-threshold cases are in the GST registration threshold guide. This page is the application itself.
You apply in every State or Union territory in which you are liable. One PAN can have more than one GSTIN. The portal shows existing GSTINs mapped to that PAN before you go further.
When does the 30-day clock start?
Section 25(1) requires every person liable under section 22 or section 24 to apply within thirty days from the date on which that person becomes liable to registration. The date of liability is the date the threshold is crossed, or the date a compulsory-registration event under section 24 occurs, not the date you first open the portal.
Missing the window does not wipe the liability. You still apply. What changes is the effective date of registration, which is the next section.
The ₹20 lakh and ₹40 lakh figures that create that date of liability, and the section 24 cases with no threshold, are set out in the GST registration threshold guide. Settle the liability date there before you start the thirty-day count here.
What are Part A and Part B?
The application lives on gst.gov.in under Services, Registration, New Registration. The official walkthrough is the GST portal registration tutorial. The same form is used for a normal taxpayer, a composition applicant, a casual taxable person, an input service distributor, an SEZ unit and an SEZ developer. You pick the type in Part A and the reason in Part B.
Part A takes the State, the legal name as on the PAN, the PAN, and the primary authorised signatory's email and Indian mobile number. After OTP on both, the portal issues a Temporary Reference Number (TRN). Part B is completed by logging in with that TRN. Business details, promoters, authorised signatory, principal place of business, goods and services, and Aadhaar authentication sit in Part B. Bank account details are not taken at this stage; the portal asks for them by amendment after the GSTIN is granted.
An unused TRN is purged if the application is not submitted within fifteen days. That fifteen-day hold is a portal rule for the draft, not a substitute for the thirty-day statutory clock.
| Part | What it does | What you leave with |
|---|---|---|
| Part A | State, PAN, legal name, mobile and email, OTP | TRN, valid 15 days on the portal |
| Part B | Business, people, places, goods or services, Aadhaar authentication, verification | Submitted application, then GSTIN on grant |
How long does a TRN stay valid?
A Temporary Reference Number stays usable for fifteen days from generation, after which the GST portal purges the unsubmitted draft. Those fifteen days are a portal rule for the draft only. The thirty-day application clock in section 25(1) keeps running, so a lapsed TRN means starting Part A again inside the same statutory window.
Are bank details needed to submit Part B?
Bank account details are not taken during Part B of a GST registration application. The GST portal collects them by a non-core amendment after the GSTIN is granted. Part B needs business details, promoters, the authorised signatory, the principal place of business, goods and services, and Aadhaar authentication.
When does a GSTIN take effect?
The portal states the effective-date rule in the business-details step. If the application is filed within thirty days of the date on which liability to register arises, registration is effective from that date of liability. If the application is late, the date of liability on the form stays the same, but the effective date of registration is the date of grant.
That split matters for invoices issued in the gap. Supplies made after you became liable but before grant are still taxable supplies. The registration, when it arrives late, does not run backwards to the liability date.
How does a casual taxable person apply?
A casual taxable person or a non-resident taxable person must apply at least five days prior to the commencement of business. That is the proviso to section 25(1), and the portal repeats it. A casual applicant also deposits estimated tax while applying; the acknowledgement is issued after that deposit reaches the electronic cash ledger.
How do I track a GST registration application?
- Confirm you are actually liable, using section 22 and section 24, or the threshold guide.
- Read section 25 for the thirty-day (or five-day) application rule.
- Apply on gst.gov.in following the official registration tutorial. Submit Part B before the TRN expires.
- Watch CBIC / GST updates for any change to the form, Aadhaar authentication, or documents.
Why are GST registrations rejected?
- Treating the date you open the portal as the date of liability, instead of the date the threshold or a section 24 event actually occurred.
- Letting the TRN lapse at fifteen days and thinking the thirty-day statutory window has also reset.
- Filing late and assuming the GSTIN will still run from the original liability date.
- Applying in one State when supplies creating liability are made from more than one State.
Where are registration form changes announced?
Registration procedure changes arrive as CBIC notifications and circulars, then as portal notes. Complied AI keeps CBIC / GST updates in one feed so you can open the source behind a change. When you need the application rule itself, open section 25 next to the update.
Practical checks
Common questions
How long do I have to apply for GST registration?
Thirty days from the date you become liable under section 22 or section 24, in every State or Union territory where you are liable. That clock is in section 25 of the CGST Act. A casual or non-resident taxable person must apply at least five days before commencing business.
What is the TRN in a GST registration application?
The Temporary Reference Number generated after Part A of the application, once PAN, mobile number and email are authenticated. You use the TRN to log back in and complete Part B. On the GST portal, an unused TRN is purged if the application is not submitted within fifteen days.
From which date is GST registration effective?
If you file the application within thirty days of becoming liable, registration is effective from the date of liability. If you file late, the date of liability stays the same on the form, but the effective date of registration is the date of grant. That is the portal's own statement of the rule.
My TRN expired before I finished Part B. Do I get 30 more days?
No. A TRN lapses after fifteen days on the GST portal, but the thirty-day application clock in section 25(1) of the CGST Act keeps running from the date of liability. Generate a fresh TRN through Part A and submit Part B inside the original thirty days, otherwise registration takes effect only from the date of grant.
Do I need bank details to submit the GST application?
No. Bank account details are not collected in Part B of a GST registration application. The GST portal takes them through a non-core amendment after the GSTIN is granted. Part B needs business details, promoters, the authorised signatory, the principal place of business, the goods and services list, and Aadhaar authentication.
I became liable in June but applied in September. What now?
A GST registration filed beyond the thirty days in section 25(1) takes effect from the date of grant, not the June date of liability. Supplies made between June and grant are still taxable supplies, and input tax credit on purchases in that gap is at risk. File at once and expect the officer to question the gap.
Am I even over the threshold before I apply?
Registration liability comes first: section 22 of the CGST Act sets ₹20 lakh, or ₹10 lakh in special category States, with a ₹40 lakh exemption for exclusive goods suppliers, and section 24 removes the threshold entirely for cases like inter-State supply. The figures and exclusions are in the GST registration threshold guide before you touch the application.
Is PAN required to apply?
Yes. The GST portal application for a normal taxpayer starts with the legal name as on the PAN and the PAN itself. Without a PAN you cannot complete Part A of a regular registration.
Publication method
How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 30 August 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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