GST Online Registration Process

Updated on : Jan. 23, 2023 - 2 p.m. 17 min read.

Goods and Services Tax (GST) is a consumption tax in India levied on the supply of goods and services. If your business has a turnover above the threshold limit, it is mandatory to register for GST in India. The threshold limit for GST registration is Rs. 40 lakhs for most states and Rs. 20 lakhs for northeastern and hill states. If your business falls below the threshold, registration is optional.

How to register for GST number?

A Step by Step Guide on How to Register for GST

The registration process has Part A and Part B. Part A includes the registration application, and Part B includes the documentation.

Step 1

Visit GST portal. Click on "services," then click on "registration," and then select "new registration."

Step 2

Under "New Registration" submit the details carefully. It includes the user name, state/ut, district, legal name of the business, permanent account number (PAN), email address, and mobile number.

A separate one-time password will be sent to the registered mobile number and email address. After filling in all the details press "proceed".

Step 3

After clicking "Proceed" enter both OTPs received on the registered email and mobile number or PAN card linked contact details. If you have not received OTP then click on "resend OTP", otherwise click on "Continue".

Step 4

Now the TRN ( Temporary Reference Number) will be sent to the mobile number or PAN-linked contact details and email address. Note down the TRN. the remaining process and documentation needs to be completed within 15 days.

Step 5

Revisit the "New Registration" tab. Now click on "Temporary Reference Number" and CAPTCHA code and click on proceed.

Step 6

Now you will again receive OTP on your mobile number or PAN-linked contact details and email address. Enter both the OTPs and click "Proceed".

Step 7

You can check the status of your application under "my saved application", under the "dashboard" tab. And Part A of the application process is complete.

Part B of Application Registration

The list of documents required are :

PAN card of the applicant
Proof of Partnership deed and place of incorporation
Bank account details of the company, or individual
Verification and aadhaar authentication, Voter IDs
Photographs
Electricity bills, or rental agreements.

Step 8

Part B has 10 sections. fill in all the details and submit the appropriate documents.

Step 9

Now, under the Business details section, enter the trade name, business constitution and district.

Note: The trade name should be completely different from the legal name of the business.

Thereafter, 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 the work contracts or any other person eligible for the composition scheme.

Now, enter the date of commencement of business and the date from which liability arises. Also, select 'Yes/No' for the 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.

Under the 'Reason to obtain registration' select the reason from the available options.

Step 10

In the details of promoters and partners, submit all the details such as name, address, contact number, and other identification details PAN and Aadhaar.

The documents to be uploaded are allowed up to the size of 1MB.

If the promoter is also the primary authorized signatory, then mark the required selection. Click on the "save & continue" button to proceed further.

Step 11

Now, enter the details of authorised signatory similar to the details of promoters/partners.

In the case of GST practitioners, enter enrollment ID and in the case of authorized representatives, enter all the details.

Step 12

In the next step, the residential place of business needs to be filled. Report the address, division, sector/circle/ward/charge/unit, and division code, range code. also, the contact number of the taxpayer and nature of possession of premises as rented or owned or shared.

Then upload supporting documents, including a letter of consent or NOC for business premises rented out and upload the proof of SEZ Unit/ SEZ Developer approval for the premises, in case. Submit the additional address of the business, if any. Click on the "Save & Continue" button.

Step 13

Now, enter the HSN and SAC numbers for the identification of goods and services. Up to 5 goods and 5 services can be entered at the top of the list.

Step 14

In this step, enter all the bank details of the taxpayer for up to 10 bank accounts. If you do not report these details at the time of GST registration, then after GSTN is granted you will be asked to fill in the details while logging in for the first time on the GST portal.

Also, upload the supporting documents along with the details.

Step 15

Now, under the State Specific Information tab, enter the professional tax employee code number, PT registration number and State Excise License number with the name holding license. Click on "Save & Continue" to proceed.

Step 16

Next, choose whether or not you are willing to do aadhaar authentication.

If an authorized signatory chose to go for aadhaar authentication, physical verification is not required, except in specific cases. In such cases, the ARN will be generated right after that is completed.

Step 17

After filling in all the details, go to the Verification page. Tick on the declaration and submit the application.

Notes :

Companies and LLPs must submit applications using DSC

Using e-sign ~ OTP will be sent to registered Aadhaar number

Using EVC ~ OTP will be sent to the registered mobile.

Step 18

A message is displayed on a successful application and ARN (Application Reference Number) is sent to the registered email and contact details.

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

By Esha Arora

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