Online GST Registration Process

eligibility criteria for GST registration

Any company or individual providing goods or services whose annual turnover exceeds the threshold must register for GST in India. However, other eligibility criteria must be met to register for GST. Here are the eligibility criteria for GST registration:

Threshold: 

As per the GST law, businesses with annual turnover up to 20 lakhs are exempt from GST registration. For companies in special category states like Assam, Manipur, Mizoram, Nagaland, Tripura, Arunachal Pradesh and Meghalaya, the threshold is Rs. 10 lakhs.

Mandatory registration: 

certain companies must register for GST irrespective of their annual turnover. These include businesses providing interstate services, casual taxpayers, non-resident taxpayers, e-commerce operators, and businesses required to deduct TDS or collect TCS.

Voluntary registration: 

businesses that do not meet the threshold but wish to avail the benefits of GST registration, such as input tax deduction, participation in e-commerce platforms, etc., can register for GST voluntarily.

Required documents: 

to register for GST, businesses need a valid PAN (Permanent Account Number), email ID, and mobile number. They must also provide details about their business, such as the name and address, type of business, bank account details and details of the authorized signatory.

It is important to note that GST registration is mandatory for businesses that meet the eligibility criteria. Failure to register for GST may result in penalties and legal consequences.

Required documents for the GST registration process

Companies must submit certain documents and information to register for GST in India. Here is a list of documents and information required for GST registration:

PAN Card: 

Permanent Account Number (PAN) card of the company or individual applying for GST registration is mandatory.

Aadhaar Card: 

The Aadhaar card of the authorized signatory is required.

Proof of Business Registration: 

The certificate of registration of the business, such as a partnership deed, certificate of incorporation or certificate of registration, must be submitted.

Proof of business location: 

Documents such as the lease agreement, electricity bill or property tax bill must be submitted.

Bank account information: 

A voided check or bank statement showing the account holder’s name, account number, branch address, and IFSC code must be provided.

Certificate of Digital Signature: 

For Limited Liability Companies and LLPs, a Digital Signature Certificate (DSC) in the name of the authorized signatory must be provided.

Photographs: 

Passport-size photographs of the authorized signatory must be provided.

Email address and cell phone number: 

The authorized signatory’s valid email address and cell phone number must be provided.

Type of business: 

The company must provide information on the type of business and the goods or services supplied.

It is important to note that the above documents may vary depending on the type of company and the nature of its business. Businesses are advised to check the latest requirements and guidelines for GST registration before applying. Also, all documents must be submitted in the required format and scope per the GST portal guidelines.

Registration procedure for existing taxpayers

Existing taxpayers who are already registered under any of the previous tax laws, such as VAT, Service Tax or Excise, can register for GST by following the steps below:

• Visit the GST portal (https://www.gst.gov.in/) and click the ‘Register Now’ button.
• Select the ‘Taxpayer’ option and enter your PAN, email ID and mobile number. After entering the captcha code, click on the ‘Proceed’ button.
• You will receive an OTP (Time Password) on your registered mobile number and email ID. Enter the OTP and click the ‘Proceed’ button.
• On the next page, you must provide the Temporary Reference Number (TRN) you received during registration. If you do not have a TRN, you can generate one by selecting the ‘New Registration’ option and providing the required information.
• Once you have entered the TRN, click the ‘Continue” button.
• You will now be redirected to the ‘GST Registration page. Here you will need to provide all the required details, such as the company’s name, address and contact details, type of company, bank details and details of the authorized signatory.
• Upload the required documents, e.g. PAN, Aadhaar card, proof of business registration and proof of business location, and click the ‘Save and Continue’ button.
• On the next page, you must provide details of business activities, e.g. goods or services supplied, and details of previous tax registrations at VAT, Service Tax or Excise.
• Check all the information entered in the form and click the ‘Submit’ button.
• Once the application is submitted, you will receive an application reference number (ARN) to your registered email ID and cell phone number. You can track the status of your application at ARN.

It is important to note that the entire registration process for existing taxpayers can be completed online, and it is optional to visit an office. In addition, companies must ensure that all data entered into the registration form is accurate and up-to-date, as any discrepancy or error may delay the registration process.

Registration procedure for new applicants

New applicants who are not already registered under any of the previous tax laws, such as VAT, Service Tax or Excise, can register for GST by following the steps below:

• Visit the GST portal (https://www.gst.gov.in/) and click the ‘Register Now’ button.
• Select the ‘New Registration’ option and enter your PAN, email address ID and mobile number. After entering the captcha code, click on the ‘Proceed’ button.
• You will receive an OTP (Time Password) on your registered mobile number and email ID. Enter the OTP and click the ‘Proceed’ button.
• On the next page, you will need to provide all the required information, such as the business’s legal name, the state and county, and the type of taxpayer. If you are applying for registration as a business, you must select the ‘Regular taxpayer’ option.
• After entering the data, click the ‘Next” button.
• You will now receive a temporary reference number (TRN) to your registered email address ID and cell phone number.
• Visit the GST portal again and click the ‘Register now’ button.
• Select the ‘New registration’ option, enter your TRN and captcha code and click the ‘Continue” button.
• You will receive an OTP on your registered mobile number and email ID. Enter the OTP and click the ‘Continue” button.
• On the next page, you must provide all the required details such as company name, address and contact details, type of company, bank details and authorized signatory details.
• Upload the required documents, e.g. PAN, Aadhaar card, proof of business registration and proof of business location, and click the ‘Save and Continue’ button.
• On the next page, you must provide details of business activities, such as goods or services supplied, and details of previous tax registrations at VAT, Service Tax or Excise.
• Check all the information entered in the form and click the ‘Submit’ button.
• Once the application is submitted, you will receive an application reference number (ARN) to your registered email ID and cell phone number. You can track the status of your application at ARN.

It is important to note that the entire registration process for new applicants can be completed online, and there is no need to visit an office. In addition, companies must ensure that all data entered in the registration form is correct and up-to-date, as any discrepancy or error may delay the registration process.

Check the status of your application.

You can check the status of your GST application by following the steps below:

• Visit the GST Portal (https://www.gst.gov.in/) and click the ‘Services’ tab.
• Click on the ‘Registration’ option and select ‘Track application status’ from the drop-down menu.
• Enter your application reference number (ARN) or the temporary ID and click the ‘Search’ button.
• The status of your application will be displayed on the screen. It will be displayed as either ‘Pending Review,” ‘Pending Clarification,” ‘Preliminary,” or ‘Approved.”
• If the status is ‘Pending for Review’, the GST official is still reviewing your application. If the status is ‘Pending for clarification’, the office has requested additional documents or information, and you need to submit them for the application to be processed.
• The status ‘Preliminary” means that your application has been provisionally approved, and you can start your business.
• If the status is ‘Approved’, the GST official has approved your application, and you can start your business.

It is important to keep track of the status of your application and regularly check for any updates or requests from the GST official to ensure a smooth and hassle-free registration process.