Process of GST Registration in India & Documents

GST Registration in India is a process by which a taxpayer gets registered under the Goods and Services tax. Once the registration is done, the Goods and Services Tax Identification Number (GSTIN) is given by the government authority. It is a 15-digit number given by the Central government which helps to determine whether a business is liable to pay GST.

According to GST rules, it is mandatory for a business having a turnover of Rs. 40 lakhs and above to register as a taxable entity. The registration process can be done on the online GST portal. In this article, we shall discuss the process of registration and the documents required for the same.

What are the Steps Involved in the Process of GST Registration in India?

The procedure to apply for registration under GST is quick and free. A taxpayer who wants to apply for registration can go to the GST portal and fill out the Registration form i.e., Form GST REG-01. The GST registration online process is explained by the steps given as follows:

Step 1: Go to the Registration portal of GST. Click on services. Then, click on the ‘Registration’ tab and after that select ‘New registration’.

Step 2: Enter the below-mentioned details in Part A –

• Select the New registration button
• In the drop-down menu under ‘I am a – Select taxpayer
• Select the State and your District
• Enter the name of the business and PAN of the business for online GST Registration in India
• Enter the Mobile number and email address. If your contact details are linked with PAN, you don’t have to enter your email ID and mobile number.
• You will receive OTP on the registered email address and phone number.
• Click on Proceed

Step 3: Enter the two OTPs received on the email address and phone number. Click on continue. In case you have not received the OTP then click on Resend OTP.

Step 4: You will get the 15-digit Temporary reference number (TRN). This will also be sent to your email ID and mobile or PAN-linked contact details. Note down the TRN. You will need to complete filling in the PART-B details of GST Registration in India within the next 15 days.

Step 5: Visit the GST portal. Select the ‘New Registration’ tab.

Step 6: Select the Temporary reference number. Enter the TRN and the captcha code displayed on screen and then click on Proceed.

Step 7: You will receive an OTP on the registered mobile or the PAN-linked contact details. Enter the OTP and then click on Proceed button.

Step 8: You shall view that the status of the application. Click on Edit Icon.

Following are the steps to fill PART-B of application for Registration under GST

Step 9: Part B has 10 sections. Fill in all the GST Registration details and submit the appropriate documents. Enter the Business details, Partner details, authorized signatory, principal & additional place of business, goods and services details for GST Registration in India, state information, Aadhar authentication and verification.

Step 10: Click on ‘Save and continue’. After the successful submission of the application, sign it digitally using DSC and the click on ‘Proceed’ button.

Step 11: After submission, you will receive an Application Reference Number (ARN) via email or SMS to confirm your registration.

What is the list of New GST registration documents?

Here’s a list of documents required for new Registration under GST is given below:

1. For Sole proprietor/Individual

• Copy of PAN Card
• Copy of Bank statement
• Copy of Address Proof
• Photograph

2. For HUF

• Copy of PAN Card
• Copy of Karta’s PAN and Aadhar card
• Copy of Bank account information
• Copy of address Proof for business
• Photograph

3. For Private and Public Companies - GST Registration in India

• Company’s PAN card
• Copy of AOA/MOA
• Copy of Address Proof of the company’s office and PAN card of all the directors are needed as registration documents
• Copy of Certificate of Incorporation
• Photos of directors
• Copy of Board resolution
• Copy of Bank statement

4. LLP and Partnership firms

• All partner’s PAN card
• Photo of partners
• A copy of the partnership deed
• Partner’s proof of address
• Address proof of business location
• Copy of Bank statement
• Registration certificate for LLP

What are the steps to check the status of registration under GST?

You shall follow the below-mentioned steps to check the registration status with or without GST login:

Step 1: Visit the GST official portal and

Step 2: Click on ‘services’> ‘GST Registration in India’> ‘Track application status’

Step 3: Enter the ARN received on submitting the registration at your e-mail address. Enter the captcha code displayed on the screen and then click on the search

Step 4: You will receive any of the following GST Registration status on your PC:

• Provisional status
• Pending Verification status
• Validation against error status
• Migrated status
• Cancelled status

What are the benefits of registration under GST?

The following are benefits of registration under GST as follows:

1. Eliminates the Cascading tax effect

2. Transparent

3. Tax evasion

4. Composition schemes for small businesses

5. Higher threshold limit for registration

6. Reduced number of Compliances

7. Unorganised Sector is regulated

What are the New GST Registration Fees?

GST Registration in India fees is divided into two parts i.e., GST government fees and professional fees. The government fees for registration under GST are NIL. It means that there is no charge on the government portal. In the case of a Private Limited company or LLP or OPC, then you need a Digital signature to apply for registration under GST. You have to bear the cost of DSC only.

Conclusion

Registration under GST is completed on the official website of GST. It is a destination-based tax for the country. It has replaced several indirect taxes in India, for e.g., central excise duty, VAT, customs, entertainment tax, etc. The basic features of GST are it is multi-stage in nature which means it is added at every step of value addition along the supply chain. The GST Registration in India gives an Input tax credit which is available in most situations to set off the cascading tax effect. GST is a charge based on the destination of consumption. In this article, we have discussed the process of registration status under GST along with the benefits and fees for registration.

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