Registration

GST REGISTRATION

Under Goods And Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be, must register as a normal taxable person. It is called GST registration.

For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it is an offence under GST and heavy penalties will apply. GST registration usually takes between 2-6 working days.

WHO SHOULD OBTAIN THE GST REGISTRATION?

• Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
• Businesses with turnover above the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be
• Casual taxable person / Non-Resident taxable person
• Agents of a supplier & Input service distributor
• Those paying tax under the reverse charge mechanism
• A person who supplies via an e-commerce aggregator
• Every e-commerce aggregator
• Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

PROCESS OF GST REGISTRATION

Steps to fill up Part-A of GST Registration Application

Step 1 – Go to GST portal. Click on Services. Then, click on the ‘Registration’ tab and thereafter, select ‘New Registration’. Step 2 – Enter the following details in Part A

• Select New Registration radio button
• In the drop-down under ‘I am a’ – select Taxpayer
• Select State and District from the drop down
• Enter the Name of Business and PAN of the business
• Key in the Email Address and Mobile Number. Please note that you don't have to enter your email id and mobile number if your contact details are linked with PAN.
• You will receive OTPs on the registered email id and mobile number or PAN-linked contact details, as the case may be.
• Click on Proceed

Step 3 – Enter the two OTPs received on the email and mobile or the PAN-linked contact details. Click on Continue. If you have not received the OTP click on Resend OTP.

Step 4 – You will receive the 15-digit Temporary Reference Number (TRN) now. This will also be sent to your email and mobile or PAN-linked contact details. Note down the TRN. You need to complete filling the part-B details within the next 15 days.

Step 5 – Once again go to the GST portal. Select the ‘New Registration’ tab.

Step 6 – Select Temporary Reference Number (TRN). Enter the TRN and the captcha code and click on Proceed.

Step 7 – You will receive an OTP on the registered mobile and email or PAN-linked contact details. Enter the OTP and click on Proceed

Step 8 –You will see that the status of the application is shown as drafts. Click on Edit Icon.

Steps to fill Part-B of GST registration application

Step 9 – Part B has 10 sections. Fill in all the details and submit appropriate documents. The Aadhaar authentication section was added and the bank account section was made non-mandatory in 2020.

Here is the list of documents you need to keep handy while applying for GST registration-

• Photographs
• Constitution of the taxpayer
• Proof for the place of business
• Bank account details*
• Verification and aadhaar authentication, if chosen

 Bank account details are non-mandatory at the time of GST registration since 27th December 2018.

Step 10 – Under the Business Details section, enter the trade name, business constitution and district.

Note: Trade name is completely different from the legal name of the business. 

Moving on, select ‘Yes/No’ to opt-in or out of the composition scheme, against the field- “Option for Composition”. Further, choose the type of registered person as manufacturers or service providers of work contract or any other person eligible for composition scheme.

Next up, enter the date of commencement of business and date from which liability arises. Also, select ‘Yes/No’ for type of registration as a casual taxable person and if ‘Yes’ is chosen, then generate the challan by entering the details for advance tax payment as per the GST law for casual taxable persons.

Further, under the ‘Reason to obtain registration, select the reason as ‘Input service distributor’ if that is the case, at this stage. Alternatively, many other options are available to choose from.

Based on the selection made, enter details in the fields that appear. For example, if you select ‘SEZ unit’, then enter the name of the SEZ, designation of approving authority, approval order number, etc. and upload the supporting documents.

In the Indicate Existing Registrations section, choose the type of existing registration such as Central Sales Tax, Excise or Service Tax, registration number and date of registration. Thereafter, click the ‘Add’ button.

Once the details are entered, you notice that the tile turns blue in color indicating the completion of filling up details in that section.

Step 11 – Under the Promoters/Partners tab, you may enter the details of up to 10 Promoters or Partners.

Personal details such as name, address, mobile number, date of birth, email address and gender and identity details such as Designation / Status and Director Identification Number if the taxpayer is a company, whether or not an Indian citizen, PAN and Aadhaar numbers must all be entered.

Fill in the residential address and upload a photograph of the stakeholder. You are allowed to upload PDF or JPEG files with maximum file size for upload of 1 MB.

If the promoter is also the primary authorised signatory, then make the necessary selection. Click on the ‘SAVE & CONTINUE’ button to proceed.

Step 12 – Enter details of the Authorised signatory similar to the details entered for promoters/partners, in step 10.

In case of GST practitioner, enter the enrollment ID and in case of authorised representative, enter basic details as asked.

Step 13 – Enter Principal Place of Business details.

The taxpayer’s principal place of business is the primary location within the state where he or she conducts business. The principal place of business is usually the address where the company’s books of accounts and documents are stored, as well as where the company’s president or top management is based.

Report the address, district, sector/circle/ward/charge/unit, commission rate code, division code and range code. Also, enter the official contact number of taxpayer and nature of possession of premises as rented or owned or shared, etc.

Next up, upload supporting documents, including consent letter or NOC for business on premises rented out and upload the proof of SEZ Unit/SEZ Developer approval for the premises, if applicable. Also, checkmark the Nature of business activities in the premises and add any additional places of businesses. Click on the ‘SAVE & CONTINUE’ button.

Step 14 – Submit details of goods and services in the next tab along with the HSN codes or SAC for up to a maximum of 5 goods and 5 services on the top of your list.

Step 15 – Next, enter the Bank details of the taxpayer for up to 10 bank accounts. Submission of bank accounts details has been made optional from 27th December 2018. If you do not report these details at the time of GST registration, then after GSTIN is granted, you will get a prompt upon logging in for the first time on the GST portal to file a non-core amendment application to submit the bank details.

Step 16 – Under the State Specific Information tab, enter the professional tax employee code number, PT registration certificate number and State Excise License number with the name holding the license. Click on ‘SAVE & CONTINUE’.

Step 17 – Next, choose whether or not you are willing to do Aadhaar authentication. Learn more about the process and options available from our page.

Note that if the authorised signatory chose to go for aadhar authentication, then physical verification of premise or site will not be required to be done by the officer, except in specific cases. In such cases, the ARN will be generated right after that is complete.

Step 18 – Once all the details are filled in go to the Verification page. Tick on the declaration and submit the application using any of the following ways:

• Companies and LLPs must submit application using DSC
• Using e-Sign – OTP will be sent to Aadhaar registered number
• Using EVC – OTP will be sent to the registered mobile

Step 19 – A message is displayed on successful application and Application Reference Number(ARN) is sent to registered email and mobile.

You can check the ARN status for your registration by entering the ARN in GST Portal.

FAQ