How to Register for GST Online Step by Step

Here is a guide on “How to Register for GST Online Step by Step” on the GST Portal:

Step 1 of GST Registration Process

For registering as a Normal Taxpayer/ Composition/ Casual Taxable Person/  Input  Service Distributor (ISD)/ SEZ Developer/ SEZ Unit, perform the following steps:

  1. Access https://www.gst.gov.in/ URL. The GST Home page is displayed.
  2. Click Services > Registration > New Registration option.  Alternatively,  you  can  also click REGISTER NOW link.
How to Register for GST Online Step by Step

The Application form is divided into two parts as Part A and Part B.

Part A of GST Registration Procedure

  1. New Registration page is displayed. Select New Registration option.
How to Register for GST Online Step by Step

  1. In the “I am a” drop-down list, select the Taxpayer type to be registered.
  2. In the “State/UT and District” drop down list, select the State for which registration is required and the District.
  3. In the “Legal Name of the Business” (As mentioned in  PAN)  field, enter the legal name of your business/ entity as mentioned in the PAN database.
  4. In the “Permanent Account Number” (PAN) field, enter PAN of your business or PAN of the Proprietor.
  5. In the “Email Address” field, enter the email address of the Primary Authorized Signatory.
  6. In the “Mobile Number” field, enter the valid Indian mobile number of the Primary Authorized Signatory.
  7. In the Type the characters you see in the image below the field, enter the captcha text.
  8. Click the PROCEED button. On clicking proceed, the GST Portal displays all the  GSTINs / Provisional ID’s / UINs / GSTP IDs mapped to  the same PAN across India.  Click the PROCEED button.

The OTP Verification page is displayed.

How to Register for GST Online Step by Step

  1. In the “Mobile OTP” field, enter the OTP  you received on your mobile number. The OTP  is valid only for 10 minutes.
  2. In the “Email OTP” field, enter the OTP you received on your email address. The OTP is valid only for 10 minutes.

The system generated Temporary Reference Number (TRN) is displayed. You will  receive the TRN acknowledgment information on your e-mail address as well as your mobile number. Click the PROCEED button.

How to Register for GST Online Step by Step

Part B of GST Registration Procedure

  1. In  the Temporary Reference Number (TRN) field, enter the TRN generated and enter the captcha text as shown on the screen.
  2. Click the PROCEED button.
How to Register for GST Online Step by Step

  1. “Verify OTP” page is displayed. You will receive the same Mobile OTP and Email OTP. These OTPs are different from the OTPs you received in previous step. Enter the newly received OTP again. Click the PROCEED button.
  2. ” My Saved Application” page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen). Notice the expiry date shown below in the screenshot. If the applicant does not submit the application within 15 days, TRN and the entire information filled against that TRN will be purged after 15 days.
  3. The status of the registration application is ‘Draft’ unless the application is submitted.  Once the application is submitted, the status is changed to ‘Pending for Validation’.
How to Register for GST Online Step by Step

  1. The Registration Application form with various tabs is displayed.
  2. On the top of the page, there are tabs like Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information,Aadhaar Authentication and Verification. Click each tab to enter the details. Details to be entered in Bank Accounts tab has been made optional and non-mandatory w.e.f. 27th Dec 2018. You can now enter the Bank Accounts details by filing an Amendment application also. Post grant of GSTIN, when you login for the first time on the GST Portal, you will be prompted to file a non-core amendment application to enter Bank Accounts details.
How to Register for GST Online Step by Step

Business Details tab

  • Fill the basic business details required.
  • In the “Option for Composition” field, select ‘Yes’ in case you want to opt for the Composition Levy, or else select ‘No’. In case of ‘Yes’-
    • Select the checkbox for category of registered person.
    • Select the checkbox for accepting the declaration for opting for Composition Levy.
  • In the “Are you applying for registration as a casual taxable person” field, select ‘Yes’ in case you are a casual dealer, or else select ‘No’. In case of ‘Yes’-
    • In the Estimated supplies and Estimated Net Tax Liability field, enter the estimated turnover and net tax liability.
    • The casual taxpayer may opt to pay the estimated tax liability by clicking the CREATE CHALLAN button.
  • In the “Reason to obtain registration” drop-down list, select the reason of liability to obtain registration for your business. For Eg. In case you want to register as Input Service Distributor (ISD), all you need to do is select Input Service Distributor only under “Reason to obtain registration” in the Business Details section of PART B of the new registration application.
  • In case you want to register as SEZ Unit, all you need to do is select ‘SEZ Unit’ under Reason to obtain registration in the Business Details section of PART B of the new registration application.
    • Select the name of SEZ from the drop-down list.
    • Enter the approval order number.
    • Select the approval date of order using the calendar.
    • Enter the designation of approving authority.
  • Click the SAVE & CONTINUE button. You will notice a blue tick on the Business Details section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.

Promoter/ Partners tab

This tab page displays the details of the stakeholders chosen in the constitution of business detail. You can enter details of upto 10 Promoters or Partners.

  1. DIN number is mandatory in case of:
    • Private Limited Company
    • Public Limited Company
    • Public Sector Undertaking
    • Unlimited Company
    • Foreign Company registered in India
  2. In case the promoter or partner is also the authorized signatory, select the “Also Authorized Signatory” as ‘Yes’ and details will be auto-populated in the Authorized Signatory tab.

Note: You can upload PDF or JPEG files with a maximum file size 1MB.

Authorized Signatory tab

This tab page displays the details of the authorized signatory. You can enter details of upto 10 authorized signatories.

You can upload PDF or JPEG files with maximum file size for upload of as 1 MB for   Proof of appointment of Authorized Signatory and 100 KB as pho tograph of the authorized signatory.

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Click the SAVE & CONTINUE button. To add more details of authorized signatory, click the ADD NEW button.

Authorized Representative tab

This tab page displays the details of the authorized representative.

Principal Place of Business tab

This tab page displays the details of the principal place of  the business. Principal place of business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally the address where its books of accounts and records are kept and is often where the head of the firm or at least top management is located.

In case you need to upload multiple documents, kindly append all the documents to be uploaded as single file and choose ‘Others’ value from ‘Nature of possession of business’ drop-down and select ‘Legal Ownership document’ value as proof of principal place of business and upload it.

Goods and Services tab

This tab page displays the details of the goods and services supplied by the business.

In case you deal with goods or commodities, you need to mention the HSN Code in the Goods tab. In case you deal with services, you need to mention the Service Classification Code in the Services tab. You can add maximum 5 goods and 5 services. In case, you have more than 5 goods or services, you must add the top 5 goods or services you are dealing with.

Bank Accounts tab

This tab page displays the details of the bank accounts maintained for conducting business. You can enter details of upto 10 Bank Accounts. Enter the number of bank accounts and click the ADD NEW button.

In the Document Upload section, click the ‘Choose file’ button. Navigate and select the scanned copy of Bank passbook/ statement.

You can upload PDF or JPEG files with maximum of 1MB file size.

“State Specific Information” tab

This tab page displays the details of the state like Professional Tax Employee Code (EC) Number, Professional Tax Registration Certificate (RC) Number, State Excise License Number.

“Aadhaar Authentication” tab

New provisions have been inserted through Finance Act, 2020 to provide that –

  • the individual,
  • Managing Director, Whole Time Director, Partners, Members of Managing Committee of Association, Board of Trustees and authorised representative
  • authorised signatory of all types
  • managing and authorised partner and
  • Karta of Hindu undivided family

shall undergo authentication of possession of Aadhaar number in order to be eligible for GST registration. These provisions have been notified with effect from 1-4-2020 vide Notification No. 18/2020 and 19/2020 dated 23-03-2020. If the Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified.

The applicant while submitting an application for registration in PART B of GST REG-01, will undergo Aadhaar authentication w.e.f. 01-04-2020. If the said person fails to undergo authentication, then the registration shall be granted only after physical verification of the principal place of business in the presence of the said person, not later than 60 days from the date of application, in the manner provided under Rule 25.

The following persons are exempt from Aadhaar authentication:

  • a person who is not a citizen of India
  • Persons other than the following classes of persons –
    • individual
    • authorised signatory of all types
    • managing and authorised partner
    • Karta of Hindu undivided family

Verification tab

This tab page displays the details of the verification for authentication of the details submitted in the form. Select the Verification checkbox.

  1. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
  2. In the Place field, enter the place where the form is filed.
  3. After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

Digital signing using DSC is mandatory in case of LLPs and Companies.

‘Success’ message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

Step 2 of GST Registration Process

  • On receipt of the above application, an acknowledgement shall be  issued electronically to the applicant in FORM GST REG-02.

Step 3 of GST Registration Process

  • The application shall be forwarded to the proper officer who shall examine the  application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of 3 working days from  the date of submission of the application.
  • Where the application is found to be deficient either in terms of any information or any document required to be furnished or where the proper officer requires any clarification, he may issue a notice in FORM GST REG-03 within a period of 3 working days from the date of submission of application.
  • The person shall submit a reply to FORM GST REG-04 within a period of 7 working days from the date of the receipt of such notice.

Step 4 of GST Registration Process

  • When no reply is submitted or where the proper officer is not satisfied with the clarification, information or documents, the application shall be rejected and the reasons are to be recorded in writing and communicated to the applicant in FORM GST REG-05.
  • If no action is taken by the officer, within 3 working days from date of application  or within 7 working days of receipt of clarification, the application shall be deemed to be approved. The certificate of registration shall be made available on the common portal within 3 working days.

Step 5 of GST Registration Process

  • A certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned.
  • Such certificate shall be duly signed or verified through electronic verification code by the proper officer.

Step 6 of GST Registration Process

  • After the certificate has been granted, the registered person shall, within 45 days from the date of grant of registration or from the date of which the return required  under section 39, whichever is earlier, furnish information of details of bank account on the common portal.

This provision is not applicable for persons who have registered to comply with the provisions of TDS, TCS and persons who have been granted suo motu registration.

Frequently Asked Questions(FAQ’s)

Who is required to be registered under GST?

As per GST rules, businesses which has a turnover of above Rs.20 Lakhs(supply of services) or Rs.40 Lakhs(supply of goods) needs to mandatorily register for GST. For the north-eastern states, Jammu and Kashmir, Uttarakhand and Himachal Pradesh, the turnover is Rs.10 lakh.
Persons mentioned under section 24 of CGST Act,2017 are compulsorily required to be registered.

How to get GST Number?

To get the GST number, you need to apply for GST registration by visiting the GST portal i.e., www.gst.gov.in.

What is New Aadhaar Authentication under GST?

New provisions have been inserted through Finance Act, 2020 to provide that –
1.the individual,
2.Managing Director, Whole Time Director, Partners, Members of Managing Committee of Association, Board of Trustees and authorised representative
3.authorised signatory of all types
4.managing and authorised partner and
5.Karta of Hindu undivided family
shall undergo authentication of possession of Aadhaar number in order to be eligible for GST registration.

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