The Goods and Services Tax (GST) is an indirect tax implemented in India, replacing several other indirect taxes like VAT, service tax, and excise duty. If you’re a business owner, especially a manufacturer, service provider, or trader, registering for GST is mandatory if your annual turnover exceeds the threshold limit (₹20 lakh for service providers and ₹40 lakh for goods suppliers).
New users may find the GST registration procedure intimidating; however, it is now completely online and easy to use. In this comprehensive tutorial, we will guide you through each stage of the GST Portal registration process.
Why GST Registration is Important
Your annual turnover exceeds the prescribed limit.
You are involved in interstate business transactions.
You are an e-commerce operator or aggregator.
You are liable to pay the reverse charge.
Once registered, you are allotted a unique GST Identification Number (GSTIN), and only after this, can you collect GST from your customers and claim Input Tax Credit (ITC) on your purchases.
Follow the step-by-step instructions below to register for GST online:
Step 1: Visit the GST Portal
To begin the registration process, head to the official GST portal at https://www.gst.gov.in.
Step 2: Navigate to the Registration Page:
On the homepage of the GST portal, find and click on the “Services” tab.
From the dropdown menu, select “Registration” and then “New Registration”.
Step 3: Complete Part A of the Application:
You will be redirected to the New Registration page.
Fill in the following details in Part A of the application:
Select the type of taxpayer: Choose the category that applies to you (e.g., business, individual, or others).
State and district: Select the state and district of your business location.
The legal name of the business: As per the PAN card or company registration document.
Permanent Account Number (PAN): Enter the PAN number for your business or individual.
Email address and mobile number: These should be active as you will receive OTPs for verification.
After entering the details, click on Proceed.
Step 4: OTP Verification:
You will receive two OTPs: one on your registered mobile number and one on your email.
Enter both OTPs in the respective fields for verification.
Upon successful verification, you will receive a Temporary Reference Number (TRN).
Step 5: Complete Part B of the Application:
After receiving the TRN, go back to the GST Portal homepage and click on Services > Registration > New Registration.
This time, choose a Temporary Reference Number (TRN).
Enter the TRN received earlier and the CAPTCHA code. Click Proceed.
You will receive an OTP again on your registered mobile and email for verification.
Step 6: Filling the Application Form:
Once OTP verification is done, you will be redirected to the Part-B form. Fill out the following sections carefully:
- Business Information:
Trade name: Enter the trade name if it’s different from the legal name.
Constitution of business: Select whether it’s a sole proprietorship, partnership, company, etc.
Date of commencement of business: Mention the actual start date.
Are you applying for voluntary registration? Answer yes or no based on your situation. - Promoter/Partners Information:
Fill in the details of all owners or directors, such as name, PAN, Aadhaar, and address.
You can add up to 10 promoters/partners in this section. - Authorized Signatory:
If applicable, provide details of the person authorized to sign GST documents on behalf of the company. Usually, it’s the business owner or a senior executive. - Principal Place of Business:
This is the main location from which you conduct your business.
Fill in the address details and upload proof such as electricity bills, rent agreements, or property tax receipts. - Additional Place of Business (if any):
Enter any additional business locations if you operate from more than one place. - Goods and Services:
List the products or services you provide along with their HSN (Harmonized System of Nomenclature) or SAC (Services Accounting Code) codes.
The first item listed should be your primary business. - Bank Details:
Enter the details of your primary bank account, including the bank name, branch, IFSC code, and account number.
Upload a copy of your bank statement, cancelled cheque, or passbook. - State-Specific Information:
If applicable, fill in any additional state-specific information such as professional tax registration. - Verification:
After filling in all the required fields, select the verification checkbox.
You must sign the application using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).
Step 7: Upload Documents
At this stage, you will need to upload scanned copies of the required documents, including:
Photographs of promoters/authorized signatories.
PAN card of the business.
Proof of place of business (rent agreement, property tax receipt, electricity bill).
Bank account details (bank statement/cancelled cheque).
Digital Signature Certificate (DSC) or EVC if required.
Step 8: Submit Application
Once all the details are filled, in and documents are uploaded, submit the application. You will receive an Application Reference Number (ARN) on your registered mobile and email.
Step 9: Application Processing
After submission, the application will be processed by the GST authorities.
You may receive notices via email or the GST portal if additional information or clarification is needed.
You can track the status of your application using the ARN by visiting Services > Registration > Track Application Status.
Step 10: GSTIN Allotment
If your application is successful, you will receive your GSTIN and GST Registration Certificate on your registered email. You can also download the certificate from the GST portal.
Important Documents Required for GST Registration
PAN card of the business or individual.
Aadhaar card of the promoters/authorized signatories.
Proof of business registration (partnership deed, incorporation certificate, etc.).
Address proof of business (electricity bill, rent agreement, etc.).
Bank account proof (cancelled cheque, bank statement).
Photographs of the promoters/authorized signatories.
Conclusion
Registering for GST online is straightforward if you follow the steps carefully. Make sure to keep all necessary documents ready before you begin the process. Once registered, you’ll be able to enjoy the benefits of input tax credit, expand your business operations, and maintain compliance with the GST regulations.
By following the steps outlined in this guide, you’ll be on your way to completing your GST registration successfully.