All you need to know about GST Registration process in India. Read about GST rules, forms, documents & procedures required for GST Registration online. Check out Step by Step guide for GST Online Registration. All you need to know about GST New Registration Procedure 2022. Find Complete procedure for Online GST Registration in India. Summary of Procedures and Documents required for registration on GST Portal by the State VAT Dealers.
Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input Tax Credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his customers nor claim any input Tax Credit of tax paid by him
Important Update by GST Council
“Presently, anyone making inter-state taxable supplies, except inter-State job worker, is compulsorily required to register, irrespective of turnover. It has now been decided to exempt those service providers whose annual aggregate turnover is less than Rs. 40 lacs (Rs. 20 lacs in special category states) from obtaining registration even if they are making inter-State taxable supplies of services. This measure is expected to significantly reduce the compliance cost of small service providers
What is GST Registration?
Any supplier of goods and service Provider of services who makes a taxable supply with an aggregate turnover of over Rs.40 lakhs in a financial year is required to obtain GST registration. In special category states, the aggregate turnover criteria is set at Rs.20 lakhs. in simple words Every business whose taxable supply of goods or services under GST (Goods and Service Tax) and whose turnover exceeds the threshold limit of Rs. 40 lakh / 20 Lakh as applicable will be required to register as a normal taxable person. This process of registration is called GST registration.
GST Registration Number
GST Registration Number or GSTIN is 15 Digit identification number which is allotted to each applicant who applied for GST Registration. GST Number is completely based on the Pan Number and State code. First two digit represent the state code and another 10 digits represent the Pan number of the client, one digit represents the entity code( Like proprietorship or partnership, etc), one digit is blank and last one represents check digit.
Who Should Register for GST?
- Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
- Businesses with turnover above the threshold limit of Rs. 40 Lakhs (Rs. 20 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
- Casual taxable person / Non-Resident taxable person
- Agents of a supplier & Input service distributor
- Those paying tax under the reverse charge mechanism
- Person who supplies via 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
GST Registration Procedure with screenshot
Latest Update – GST Login Process is Started Now, Please Register or Login at GST Portal By Using Following links
GST New Registration Procedure – Step by Step guide with Screenshots
GST Registration & Login Links for Taxpayers
Important Links for GST Registration
- GST New Registration Procedure – Step by Step guide with Screenshots New
GST Registration Video Guide
- Applying for GST-Registration – PART A
- Applying for GST-Registration – PART B
- Application for Enrolment of GST Practitioner
- GST Composition Scheme Registration
- GST System Overview, GST Login at www.gst.gov.in
Do you wish to register under GST? Click here to view the list of documents required for Registration under GST.
Step by Step Guide for GST Registration
- Step 1 – Taxpayer need to visit on GST Registration Portal By Using Following link https://www.gst.gov.in/
- Step 2 – Now Please Click on “Click the Services > Registration > New Registration option.
- Step 3 – The Application form is divided into two parts as Part A and Part B.
- Step 4 – In Part A – The New Registration page is displayed. Select the New Registration option.
- Step 5 – In the I am a drop down list, select the Taxpayer as the type of taxpayer to be registered, also selects the state for which registration is required and district.
- Step 6 – Enter your Business Legal Name as per PAN Database
- Step 7 – Enter your Email Address and valid Indian mobile number of the Primary Authorized Signatory.
- Step 8 – In the Type the characters you see in the image below field, enter the captcha text and Click on “Proceed Button”
- Step 9 – The OTP Verification page is displayed. In the Mobile OTP field, enter the OTP you received on your mobile number. OTP is valid only for 10 minutes. In the Email OTP field, enter the OTP you received on your email address. OTP is valid only for 10 minutes and Click the PROCEED button.
- Step 10 –The system generated Temporary Reference Number (TRN) is displayed on your screen…
Part B of GST Registration
- Step 11 – Now login again by using “Temporary Reference Number” and Captcha Code…
- Step 12 –The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).
- Step 13 –The Registration Application form with various tabs is displayed.
- Step 14 – On the top of the page, there are ten tabs as Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information and Verification. Click each tab to enter the details.
- Step 15 – Fill The Details of Principal place of business
- Step 16 – Enter Commodity Details and Save & Continue
- NOTE : In case you do not know the HSN Code: In the Search HSN Chapter by Name or Code field, type the matching character and from the displayed HSN Chapter list, scroll and select the appropriate HSN code.
- Step 17 – Fill the Details of Bank account and upload document
- Step 18 – Verification tab: This tab page displays the details of the verification for authentication of the details submitted in the form.
- Note : After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC. Digitally signing using DSC is mandatory in case of LLP and Companies
- Click the SUBMIT button to save the updated information and documents.
- Step 19 – Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/ desktop)
- Step 20 – Click Sign from the Pop-up window
- Step 21 – Note: To view the details of your DSC, click the View Certificate button.
- Step 22 – On successful submission it will show message on screen
NOTE : The 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.
GST Registration Procedure for various states like – GST Registration in Rajasthan, Bihar, Gujarat, MP, UP, Kerala, Jharkhand, Delhi, Maharashtra, Kolkata, Andhra Pradesh, Goa, Punjab, Tamil Nadu, Uttarakhand, Telangana, West Bengal etc..
Documents Required for GST Registration
we write full article on Documents Required for GST Registration, Please check following article for more details….In this article you may find full list of all required documents for GST Registration….
- Sole Proprietorship Firm – Pan Card and Address Proof of the proprietor.
- Partnership Firm – Pan card of the Firm with the deed and Partnership registration certificate & partners id & address proof.
- Private Limited Company or One Person Company – Pan Card of the Company , COI , MOA & AOA of Company and Board Resolution with Directors Id & Address Proof.
- In case of LLP (Limited Liability Partnership) – COI & Pan Card of Company and Deed + Partners Id & Address Proof
- Click Here to Check Complete List of GST New registration Documents
When GST Registration is Mandatory or Required ?
- If anyone selling goods or provide services within state and have expected turnover more than 40 lakh rupees in a year. ( For Example – Providing the goods and services in Jaipur and between 01.07.2017 to 31.03.2018 your turnover cross more than 40 lakh rupees then its required the GST Number.
- If Supplier selling goods and service outside state & even have turnover less than 40 lakh rupees in a year. ( For example – providing the goods and service in Karnataka, Jaipur, Delhi, Mumbai, Bangalore and have turnover less than 40 lakh in 16-17 but still you have to required the GST Registration due to inter state supply.
- If you are doing ecommerce business online or any service based business online then its required the GST Registration.
- If you are deal as trader or manufacturer and your suppliers are registered under the GSTIN already then they charge the GST on your purchase & if you need the input credit or refund then you have to required the GSTIN Number.
Special Category States under GST
In special category states, the aggregate turnover criteria for GST Registration is set at Rs.20 lakhs. list of all the Special Category states are as below….
Currently, Assam, Nagaland, Jammu & Kashmir, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Uttarakhand, Tripura, Himachal Pradesh, and Sikkim are considered special category states.
Multiple GST Registrations for Different States
Ig any person doing multiple business in different states then he require to obtain a separate registration for each business vertical.
PAN Number is mandatory to apply for GST registration (except for a non-resident person who can get GST registration on the basis of other documents).
A GST Registration which has been rejected under CGST Act or SGST Act shall also stand rejected for the purpose of SGST or CGST act.
GST Registration Turnover Criteria
In the GST Regime, businesses whose turnover exceeds Rs. 40 lakhs (Rs 20 lakhs for NE and hill states) is required to register as a normal taxable person.
GST Registration for Service Tax Dealers
If you want to migrate your existing service tax number into the GST Number then you have to follow following steps for the GST Registration Online – Find complete details for GST Migration of Existing Service Tax, Excise Dealers 2017. Find all details form below…
Click Here for Complete Information
Must Download –
- GST-Registration Consent Letter, Authorization Letter Format
- GST-Registration Schedule, GST-Registration last Dates All States
- How to Register and Update DSC on GST Portal
How to Check GST Registration Status, Track GST Registration Status
Click here to know complete details for how to check GST Application Status…
Problems Faced at GST Portal and there Solutions
Not able to logged in at GST Portal
If GST is reporting invalid provisional id and password at the time of registration, then clear the browser’s cache first. That is, delete your browsing history. Log on to GST’s website again. You will get a 10 digit token name. If you get a 9 digit token number then put the 0 ahead. If this problem comes back to you then please contact the GST Helpdesk.
Not getting OTP
If you are not getting a One Time Password (OTP) on the registered mobile number, then check that your phone number is not registered for ‘Do Not Disturb’, due to which the message is not coming. Please register your phone’s ‘do not disturb’ service and start the registration process of GST again. If your e-mail does not have a one-time password, check it in your spam folder.
Steps to be followed for GST Registration in India
Who can be the primary Authorized Signatory in GST?
A primary Authorized Signatory is the person who is primarily responsible to perform action at the GST Common Portal on behalf of the taxpayer. All communication from the GST Common Portal relating to taxpayer will be sent to the primary Authorized Signatory.
|Type of Business||Who can be the Authorized Signatory?|
|Proprietor||The proprietor or any person authorized by the proprietor|
|Partnership||Any authorized partner or any person authorized by the partners|
|Company, LLP, Society or Trust||The person authorized by Board or Governing Body. can act as Primary Authorized Signator|
Note: The Authorized Signatory or Primary Authorized cannot be Minor in age….
Click here to Download GST Authorization Letter Format