How to Register for GST India Online

Visit the GST portal and click the link 'New Registration' given under the registration tab. Fill up basic details in Part-A of the application form and verify the filled mobile number and email address. On completion of Part-A, status message with Temporary Reference Number (TRN) shall be flashed on the screen, and the same shall be generated.

What is GST Registration?

1. Under Goods And Services Tax (GST), businesses will have to get registered as a normal taxable person. It is called registration under GST.

2. Certain businesses must be registered under GST. Businesses indulging in business without registration under GST would attract the offense under GST, resulting in heavy penalties.

3. Mostly, it takes 2-6 working days for GST registration. 
 

Types of GST Registration

There can be various forms of GST registration under the GST Act. Before selecting the appropriate one, you have to know the various forms under which GST registration can be obtained. Below are the forms in which GST registration can be availed:

1. Normal Taxpayer
Most of the business in India falls under this category. No deposit is required from your end to become a normal taxpayer, and also, there is no expiry date for the taxpayers falling under this category.

2. Casual Taxable Person
This category will be for the persons who set up the shop or stall for some seasons only. You will be required to deposit an advance amount equal to the expected GST liability of the stall or seasonal shop for the period it is in operation.
The duration of the GST Registration under this category is 3 months and it can be extended or renewed.

3. Composition Taxpayer 
Apply for this if you want to avail of the GST Composition Scheme. You will have to deposit a flat under this category. The Input tax credit cannot be obtained under this category.

4. Non-Resident Taxable Person 
If you are staying outside India but supplying goods to people staying within the country, go for this kind of GST Registration. As in the case of a Casual Taxable Person, there is a deposit to be made, which is an amount equal to the liability estimated by the taxpayer during the period of registration. 
It is normally for a duration of three months, but the given period may be extended or renewed at the type of expiry.
 

Online GST Registration Process

Below is a detailed guide on the sequential steps required for individuals to successfully complete the GST registration process

Step 1- Go to the GST portal. From there, go to the Services section. Next, click on the ‘Registration’ tab and then choose ‘New Registration

Step 2 - Enter the following details

Step 3 - Enter OPT

Step 4 – Upon completing the previous steps, you will promptly receive a 15-digit Temporary Reference Number (TRN). This TRN will be conveniently forwarded to both your email address and the mobile number or PAN-linked contact details provided. It is imperative to record this TRN. Remember, you are required to finalize the part-B details within the stipulated 15-day period.

Step 5 – Return to the GST portal and proceed to select the ‘New Registration’ tab once more.

Step 6 – Choose the Temporary Reference Number (TRN) option. Enter the TRN along with the captcha code, then click on Proceed.

Step 7- An OTP will be sent to your registered mobile number and email, or the contact details linked with your PAN. Enter the OTP and click "Proceed" to continue.

Step 8- Once you're in, you'll notice that the application status appears as drafts. Simply click on the Edit Icon to proceed.

Step 9- Part B consists of 10 sections. Please provide all the necessary details and submit the required documents. It's worth noting that the Aadhaar authentication section was introduced in 2020, while the bank account section is now optional.

Here's a checklist of documents you should have ready when applying for GST registration:
●    Photographs
●    Proof of the taxpayer's constitution
●    Evidence of the business location
●    Bank account details (if provided)*
●    Verification and Aadhaar authentication, if opted for
*Please note that bank account details have been optional for GST registration since December 27, 2018.

Step 10- In the Business Details section, provide the trade name, business constitution, and district.

Note: The trade name should not be confused with the legal name of the business.

Next, indicate your preference by selecting 'Yes' or 'No' for the composition scheme under the "Option for Composition" field. Additionally, specify the type of registered person, such as manufacturers, service providers of work contracts, or any other eligible person for the composition scheme.

Following that, input the date of business commencement and the date when liability begins. Additionally, indicate whether you're registering as a casual taxable person by selecting 'Yes' or 'No'. If 'Yes' is selected, proceed to generate the challan by entering the necessary details for advance tax payment in accordance with GST regulations for casual taxable persons.

Moreover, in the 'Reason to obtain registration' section, if applicable, choose 'Input service distributor' as the reason at this point. Alternatively, there are numerous other options available to select from.

Once you've made your selection, fill in the required details in the corresponding fields. For instance, if you choose 'SEZ unit', provide the name of the SEZ, the designation of the approving authority, the approval order number, etc., and upload the necessary supporting documents.

In the "Indicate Existing Registrations" section, specify the type of existing registration, such as Central Sales Tax, Excise, or Service Tax. Include the registration number and the date of registration. Then, click the 'Add' button.

Refer to the screenshot below for a visual representation of the fields mentioned above.
After entering the details, you'll observe that the tile changes to a blue color, indicating that the section's details have been successfully filled out.

Step 11- In the Promoters/Partners tab, you have the option to enter details for up to 10 Promoters or Partners.

Provide personal information such as name, address, mobile number, date of birth, email address, gender, and identity details including Designation/Status and Director Identification Number (if the taxpayer is a company). Additionally, specify whether the individual is an Indian citizen, and provide PAN and Aadhaar numbers.

Ensure you fill in the residential address and upload a photograph of the stakeholder. File uploads are accepted in PDF or JPEG format, with a maximum file size of 1 MB.

If the promoter also serves as the primary authorized signatory, please make the necessary selection. Click the 'SAVE & CONTINUE' button to proceed.

Step 12- Input the details of the Authorized Signatory similar to the information provided for promoters/partners in Step 11

For GST practitioners, input the enrollment ID, and for authorized representatives, provide the requested basic details.

Step 13-Provide details for the Principal Place of Business.

The principal place of business refers to the primary location within the state where business operations are conducted. Typically, it's where the company's books of accounts and documents are stored, and where top management is located.

Enter the address, district, sector/circle/ward/charge/unit, commissionerate code, division code, and range code. Also, indicate the official contact number of the taxpayer and specify the nature of possession of the premises (rented, owned, shared, etc.).

Additionally, upload supporting documents such as a consent letter or NOC for rented premises, and proof of SEZ Unit/SEZ Developer approval for the premises if applicable. Tick the appropriate boxes to indicate the nature of business activities conducted at the premises and add any additional places of business. Finally, click on the 'SAVE & CONTINUE' button.

Notes:

● To determine jurisdiction, click on the provided hyperlink in that section. For steps on checking jurisdiction, refer to our page: Steps to find GST jurisdiction

● If applying for registration as the IRP for undertaking CIRP of the taxpayer company, provide details of the original registration of that taxpayer (referred to as the corporate debtor)

● For multiple document uploads, combine all documents into a single file and upload it. The maximum file size allowed is 1 MB, with PDF or JPEG format accepted, and a maximum of two files can be submitted.

Step 14- Proceed to the next tab to provide details of goods and services, including their corresponding HSN codes or SACs, for a maximum of 5 goods and 5 services prioritized on your list.

For composition scheme taxpayers, the subsequent screen will be tailored accordingly.

Step 15- Then, furnish the bank details of the taxpayer for up to 10 bank accounts. Note that the submission of bank account details has been optional since December 27, 2018. Failure to report these details during GST registration will prompt you, upon logging in to the GST portal for the first time after GSTIN is granted, to file a non-core amendment application to provide the bank details.

Also, ensure to upload any supporting documents alongside the details.
Step 16- Under the State Specific Information tab, input the professional tax employee code number, PT registration certificate number, and State Excise License number, along with the name holding the license. Then, click on 'SAVE & CONTINUE'.

Step 17- Finally, indicate your willingness to undergo Aadhaar authentication. To learn more about the process and available options, visit our page titled "All you need to know about Aadhaar authentication and steps

Please note that if the authorized signatory opts for Aadhaar authentication, physical verification of the premise or site by the officer will not be necessary, except in specific circumstances. In such instances, the Application Reference Number (ARN) will be generated immediately upon completion.

Step 18- After completing all the details, proceed to the Verification page. Check the declaration box and submit the application through one of the following methods:

For companies and LLPs: Submit using Digital Signature Certificate (DSC).
Using e-Sign: OTP will be sent to the Aadhaar registered number.
Using EVC: OTP will be sent to the registered mobile number.

Step 19- After the application is successfully processed, you'll receive a confirmation message, and the Application Reference Number (ARN) will be sent to your registered email and mobile number for your records.

Eligibility to Register for GST

The following individuals and businesses are required to complete GST Registration:
● Individuals previously registered under tax services pre-GST law enactment.
● Non-Resident Taxable Persons and Casual Taxable Persons.
● Individuals subject to tax under the reverse charge mechanism.
● All e-commerce aggregators.
● Businesses with turnover exceeding Rs. 40 lakh. In Uttarakhand, Himachal Pradesh, Jammu & Kashmir, and North-Eastern states, the threshold is Rs. 10 lakh.
● Input service distributors and agents of suppliers.
● Individuals selling goods through an e-commerce aggregator.
● Providers of database access and online information from outside India to Indian residents, except those registered as taxable persons.
● Businesses with an annual turnover of Rs. 20 lakh or more.
 

Documents Required for GST Registration

The following documents are necessary for GST registration:
● PAN card
● Aadhaar card
● Bank account details
● Proof of address
● Digital Signature
● Photograph (JPEG format, maximum size – 100 KB)
● Articles of Association/Memorandum of Association
● Certificate of incorporation issued by the Ministry of Corporate Affairs
● Proof of appointment of authorized signatory
● For LLPs, the registration certificate/LLP Board resolution
 

What are the Fees for GST registration

Taxpayers should be aware that GST registration fees are waived, ensuring no charge for GST registration. However, failure to pay taxes or insufficient payments will result in a GST penalty. The penalty, set at 10% of the tax amount, applies if the sum exceeds Rs. 10,000. Deliberate tax evasion incurs a penalty equivalent to 100% of the tax owed.

Benefits of GST Registration

Simplified Business Start-Up
Commencing business operations under the GST regime has become more straightforward, eliminating the need to navigate varying tax regulations across states. This centralized registration process streamlines business establishment, while also alleviating the burden of high registration fees. Additionally, GST registration facilitates smoother inter-state business transactions by harmonizing tax regulations.    

Enhanced Logistics Efficiency
Previously, diverse tax rules necessitated extensive checks for goods transported between states, causing delays. GST implementation in India significantly improves cross-border goods transportation efficiency by reducing check requirements.    

Streamlined Processes
By consolidating various taxes, GST minimizes the time spent on tax calculations and ensures a seamless tax-paying experience for businesses.    

Composition Scheme
The government introduced tax composition schemes for businesses with annual turnovers below INR 1.5 crore.    

Increased GST Registration Threshold
Businesses with turnovers exceeding INR 40 lakhs must register for GST, while service providers require registration for turnovers surpassing INR 20 lakhs.    

Elimination of Tax Cascading
Under GST, various taxes are merged into either CGST or SGST, eliminating the cascading effect of taxes and reducing overall costs for businesses.

The business impact of GST in India has notably benefited startups and small enterprises, offering them an environment conducive to growth and scalability, free from the complexities of the previous financial system.

Conclusion

In summary, the GST registration process in India offers a simplified path for businesses to establish themselves, enabling seamless transactions across state borders. With no registration fees and streamlined procedures, businesses experience increased efficiency and reduced tax complexities, fostering growth and scalability in the dynamic business landscape of India.