GST Online Registration- Step by Step Process

GST Registration

GST Online registration process must be carried out on government website gst.gov.in. Every dealer whose annual turnover exceeds to Rs.20 lakh (Rs.10 lakh or Rs.40 lakh, as it may vary depending upon the state and kind of supplies) has to register for GST.

Image source: wikipedia

Here is a step-by-step guide on how to complete the registration process on GST Portal:

GST Registration – Steps to fill up Part-A

Step 1: Go to GST portal and click on Services. Then click on ‘Registration’ tab and thereafter, select the ‘New Registration’.

Step 2: Enter following details in the Part A

  • Select the New Registration radio button
  • In drop-down under ‘I am a’ – select Taxpayer
  • From the drop down select your state and district
  • Enter your Business name and PAN of the business
  • Key in Email Address and Mobile Number. The registered email id and the mobile number will receive OTPs.
  • Click on proceed

Step 3: Enter two OTPs received on email and mobile. Click on Continue. If you have not received OTP then click on Resend OTP.

Step 4: Now you will receive 15 digit Temporary Reference Number(TRN). This also sent to your email and mobile. Note down TRN. Within next 15 days you should have to fill the part-B details.

Step 5: Once again goto GST portal. Select ‘New Registration’ tab.

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

Step 7: Now you will receive an OTP on registered mobile and email. Enter OTP and click on Proceed.

Step 8: The application Status is shown as drafts. Click on Edit Icon.

GST Registration – Steps to fill up Part-B

Step 9: There are 10 sections in part B. Fill in all details and submit your appropriate documents. The Aadhaar authentication section is added and bank account section is made non-mandatory in 2020.

The list of following documents you should have to keep handy while applying for the GST registration.

  • Photographs
  • Proof for place of business
  • Constitution of Taxpayer
  • Details of Bank account*
  • Verification and Aadhaar Authentication

At the time of GST registration, Bank account details are non-mandatory Since 27th December 2018.

Step 10: Under Business details section, Enter trade name, business constitution and district.

Note: The Trade name is Completely different from legal name of business.

Select the ‘Option for Composition’ as Yes/No to opt in or out of composition scheme against the field.

Further choose type of registered person as the manufacturers or the service providers of work contract or any of the other person eligible for composition scheme.

Next Enter the date of commencement of business and the date from which liability arises. Select ‘Yes/No’ for the type of registration as a casual taxable person. If Yes is choosen , generate challan by entering the details for advance tax payment as per GST law for taxable persons.

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

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

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

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

Step 11: Under Promoters/Partners tab, enter the details of upto ten promoters or partners. You have to upload PDF or JPEG files with the maximum file size of 1 MB. Click on ‘SAVE & CONTINUE’ button to proceed.

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

In case of GST practitioner, enter your enrollment ID and in case authorised representative, enter all your basic details.

Step 13: Enter Principal Place of Business details. upload supporting documents like NOC for business on the premises rented out, proof of SEZ Unit approval for premises, if applicable. Click on ‘SAVE & CONTINUE’ button.

For multiple document upload, append all the documents as a single file and then upload it. The maximum size of the file should be 1 MB and format is either PDF or JPEG and submit maximum of two files.

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

Step 15: Next enter your bank details of taxpayer upto 10 bank accounts. submission of bank account details are made optional from 27th December 2018. If you will not report these details during the time of GST registration, then GSTIN is granted. Upload the supporting documents together with details.

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

Step 17: Choose whether you are willing to do Aadhaar authentication or not.

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

Using e-sign: OTP will sent to the Aadhaar registered number

Using EVC: OTP will sent to the registered mobile number

Companies and LLPs must submit the application using DSC

Step 19: On Successful application, message is displayed and Application Reference Number (ARN) is sent to registered email and mobile.

Hope you got complete details on GST registration process in step-wise manner. For more updates, stay tuned with Neha Edutech

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