The introduction of GST in India has been widely acclaimed as a landmark reform in the nation’s tax system. It was introduced as a step to eliminate the need for double taxation in the country. GST stands for Goods and Services Tax. Launched on 1st July 2017, it is an indirect, value-added tax imposed on almost all goods and services that are available for domestic consumption. All businesses under the taxable category of the GST regime are liable to do online registration of GST and obtain GSTIN.
As per the GST regime, any business that exceeds a turnover of Rs 40 lakh is considered as a taxable entity. The maximum turnover limit for businesses functioning in the North-Eastern states and those present in hill states is Rs 10 lakh. There are exceptions and GST registration is mandatory for certain businesses. Failing to do the GST registration is considered as an offense and non-registration will lead to hefty levies.
Online registration of GST can be done using the GST portal. Generally, it takes 2-6 days to complete the GST registration process. Here is a guide to doing GST online registration.
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What are the documents required for GST registration?
For individuals/sole proprietors:
- PAN Card of the individual
- Aadhaar Card of the individual
- Address Proof (Electricity Bill, Rent Agreement, Ownership documents etc. are accepted)
- Details of Bank Account (Cancelled cheque/passbook extract/bank statements)
- Photographs of the individual
For businesses under LLP and Partnership firms:
- A copy of Partnership deed
- Proof of registration of LLP
- Address proof of business
- PAN card of partners
- Address proof of partners
- Photograph of partners
- Proof of appointment of an authorized signatory
- Aadhaar card of the signatory
- Bank account details
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For private limited company:
- Incorporation certificate issued by the Ministry of Corporate Affairs
- Memorandum of Association
- Address proof of the business
- Details of bank account
- PAN Card of the company
- PAN card of directors
- Address proof of directors
- Appointment proof of authorized signatory
- PAN Card of the signatory
- Aadhaar card of the signatory
A step-by-step guide to online registration for GST
Here is how one can do online registration of GST.
Step 1: Go to the GST Portal – www.gst.gov.in
Step 2: Go to the Taxpayers tab and click on the option ‘Register Now’
Step 3: Click ‘New Registration’ and fill in the details as mentioned.
- Select the ‘Taxpayer’ under the drop-down ‘I am a’
- Select the state and the district from the drop-down
- Fill in the name and PAN of the business in the respective boxes
- Add the email id and mobile number (The OTPs will be sent to this id and number)
- Click ‘Proceed’ once you finish adding the details.
Step 4: You will be directed to the next page where you will have to enter the OTP sent to the respective mail id and phone number. Enter the OTPs and click ‘Continue’ to proceed. If you haven’t received OTP, click on ‘Resend OTP’
Step 5: Now, you will get a Temporary Reference Number (TRN) which will be shared to the phone number and email id. Note down the TRN before you proceed to the next step.
Step 6: Now you have to go back to the GST Portal – www.gst.gov.in. Click ‘Register Now’.
Step 7: Choose the section Temporary Reference Number. Enter the number and the captcha code. Click Proceed.
Step 8: Enter OTP that you have received on the mail id/phone number. Click Proceed.
Step 9: You will get a page that shows the application status. Click on the edit icon that is shown on the right side.
Step 10: You will be directed to a page that has 10 sections where you will have to add various details. Fill in the relevant details and upload the documents in respective columns.
Step 11: After filling in the mentioned details, you should click on ‘Verification.’ Click on the checkbox for Declaration and fill in the details below. There are three ways by which you can apply.
- E-sign method where you will receive OTP to the mobile number linked to Aadhaar card
- EVC method where the code will be received on the mobile number of the applicant
- Companies must use the Digital Signature Certificate (DSC) to submit the application
Step 12: Once completing the process, it will display a ‘Success’ message. You will receive an Application Reference Number (ARN) to the registered mobile number.
Step 13: The online registration process is complete. You can check the status of the application using ARN in the GST portal.
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