The process of GST registration is conducted online through the government’s official website, gst.gov.in. Individuals and businesses whose annual turnover surpasses Rs.20 lakh (or Rs.40 lakh / Rs.10 lakh in certain cases, varying by state and type of supplies) are required to register for GST.
Here’s a detailed walkthrough of the process for completing the online registration on the GST Portal:
Step 1: Begin by visiting the GST portal. Click on the “Services” section. Then, navigate to the ‘Registration’ tab and proceed to select the ‘New Registration’ option.
Step 2: Fill in Part-A with the necessary details:
- Opt for ‘Taxpayer’ under ‘I am a’ from the dropdown.
- Choose your State and District.
- Enter your Business Name and PAN.
- Input your Email and Mobile Number (unless linked to PAN, OTPs will be sent here).
- Click ‘Proceed’.
Step 3: Input the OTPs received via email/mobile or PAN-linked contacts. Continue or request a new OTP if needed.
Step 4: Note down the 15-digit Temporary Reference Number (TRN) sent to your email/mobile/PAN-linked details. You have a 15-day window to proceed to Part-B.
Step 5: Return to the GST portal and click on ‘New Registration’ again.
Step 6: Choose ‘Temporary Reference Number (TRN)’, enter TRN, solve the captcha, and click ‘Proceed’.
Step 7: Key in the OTP received on your registered contact details and proceed.
Step 8: Access the draft application by clicking the Edit icon.
Step 9: Navigate through Part-B, which consists of 10 sections. Gather the required documents beforehand, such as photographs, business constitution proof, place of business evidence, and optionally, Aadhaar authentication (introduced in 2020).
Step 10: Under ‘Business Details’, provide the trade name, business constitution, and district. Indicate if you’re opting for the composition scheme. Fill in the business commencement date, liability commencement date, and details for casual taxable persons if relevant.
Step 11: Provide details of up to 10 Promoters/Partners, including personal, identity, and contact information. Designate the primary authorized signatory if needed.
Step 12: Enter Authorized Signatory details, including those for GST practitioners or authorized representatives.
Step 13: Complete Principal Place of Business details, including address, contact information, and possession type. Upload supporting documents.
Step 14: Submit details of up to 5 goods and 5 services with their corresponding HSN or SAC codes.
Step 15: Enter bank details for up to 10 accounts (optional) and upload supporting documents.
Step 16: Provide State Specific Information, including professional tax and excise license details if applicable.
Step 17: Decide on Aadhaar authentication, which can impact premise verification.
Step 18: Move to the Verification page, tick the declaration, and submit using DSC, e-Sign, or EVC methods.
Step 19: After successful submission, receive a message with the Application Reference Number (ARN) sent to your registered email and mobile.
In conclusion, skillfully navigating the GST registration process necessitates attention to detail and precise document submission. By adhering to these outlined steps, you’ll be well-prepared to successfully accomplish your GST registration online.