Goods and Services Tax (GST) registration is a must for every business owner whose annual turnover exceeds Rs 20 lakh. However, in some states with special status, the amount is lowered to Rs 10 lakh. 
 If you are a businessman and want to understand the basic process of GST Registration, here is a complete step-by-step guide to help you: 
First step: Go to GST official website - https://reg.gst.gov.in. Click on Services tab and select Registration from the drop-down menu. 
Second step: Now select New Registration and enter required details such as - mention whether you are a Taxpayer/GST Practitioner/Tax Deductor, then your state/ union territory, district, name, PAN number, email ID and Mobile number for OTP. Then enter verification characters and click on proceed. 
Third step: An OTP will be sent to the email ID and Mobile number you entered in the second step. Enter that OTP and click on Continue. 
Fourth step: A Temporary Reference Number (TRN) will reflect on your screen and same will also be sent to your registered email ID and Mobile number. Save it for future reference. 
Fifth step: Now again go to the Services and click on Registration. This time select Temporary Reference Number (TRN) 
Sixth step: Enter the TRN number, verification characters and click on Proceed. 
Seventh step: You will get an OTP on your registered email ID and Mobile number. Enter the OTP and click again on Proceed. 
Eighth step: You will see the status of your application in a draft format. You have to now click on the edit icon. 
Ninth step: This is the second part of the registration form and has 10 sections. Fill in all the required details and submit upload the requested documents. 
 Keep handy these documents: 
 * Photographs 
 * Constitution of the taxpayer 
 * Proof of the place of business 
 * Bank account details 
 * Authorization form 
Tenth step: Once you have uploaded all the details and documents, go to the Verification page. Tick on the declaration and submit the application using any of the following options: 
 * Companies must submit application using DSC 
* Using e-Sign - OTP will be sent to Aadhaar registered number