he procedure of GST registration includes filling and submission of an online application to get the unique GSTIN (GST Identification Number).
Eligibility Criteria for GST Registration
Businesses from North-Eastern States with Rs. 9 Lakh aggregate turnover (taxable + non-taxable + exempt supplies + export of goods & services) and businesses from the rest of the India whose yearly aggregate turnover is 19 Lakh are liable to register for GST.
Businesses from North-Eastern region whose yearly total turnover is ≥10 Lakh and for the rest of the India whose yearly aggregate turnover is ≥ 20 Lakh are liable to pay Goods and Services Tax (GST)
Aggregate turnover: taxable + non-taxable + exempt + export of goods and services.
However, there are a few cases where GST registration is compulsory:
- Businesses comprising inter-state supply of goods and services
- An online business offering services as per the aggregator model
- Non-resident taxable person
- Individuals who stream goods & services on behalf of a tax liable person
- Input service distributors
- Ecommerce industries
- Taxable person
- Companies that retail their products on ecommerce marketplaces
he soft copies of the documents required while registering for GST are as below:
Section Required Documents
Constitution of Business Registration certificate
Principal Place of Business Memorandum of Association
Receipt of Tax Paid
Society By laws
Rent Agreement Copy
Municipal Khata Copy
Details of Authorized Party Authorization Letter
Resolution Copy as passed by the managing committee
Details of Bank account/accounts First Page of Account Passbook
Photograph Business owner`s Photograph
Other Documents Other documents as required or asked
Registration process for existing tax payers
An existing tax payer gets a temporary username and password from the tax authority under whom he/she is registered. The provisional user name and password can also be directly received from the tax department.
Then, one needs to log into the GST portal using these credentials (user name and password) and submit the required documents to obtain the GST registration.
Step Wise Guide to Registration Process
Go to www.gst.gov.in
Click New user login
Login using the provisional user name and password
You will land at a page where you will be required to provide your email address and mobile number.
One Time password (OTP) will be generated and sent to the email address and mobile number provided by you in order to verify your email address and the phone number. You do not get the same OPT in your email and on phone. Both OTPs differ from each other. Hence, you need to provide both the OTPs as asked to complete the verification process.
Now, you will land at a page where you will be requested to create and submit a new username and password for your GST portal.
You will be confirmed for your username and password via message.
Now you are redirected to the login screen
Login with your new username and password
Register for GST and obtain a provisional GST number
Now you would be able to see the dashboard of the GST portal
Click on the Provisional enrolment option on the top left corner of the GST Portal dashboard
Below Provisional Enrolment you will see seven sections that are required to fill before you submit your application.
Sections that are required to fill under Provisional Enrolment Section are as below:
- Business details
- Details about proprietor and partner
- Authorized signatory
- Principal place of business
- Additional place of business
- Goods and services
- Bank accounts
After filling up all the sections under Provisional Enrolment, you need to verify the details and documents shared by you using E-signature or DSC.
Once you will provide your e-signature, you will receive an acknowledgement email on the email address shared and verified by you during this process.
Your Application will be processed within next 3 business days given that the documents and details provided by you are correct.
You will receive a provisional registration certificate which will have a validity period of 6 months.
You can use this provisional registration certificate until you receive your GSTIN.
Registration process for new applicants
Government is in the process of migrating all existing tax payers to GST, so the regiteration process for the new applicants is not open as of now.
It is a 15 digit identification number assigned by the tax department for the applicants upon the successful processing of GST Registration Application.
Decoding the GSTIN
The first 2 digits signify the state code.
The next 10 digits signify the PAN number of Applicant.
The 13th digit is the entity number of the PAN holder in the state.
The 14th is a character which is “Z”.
The 15th digit is the checksum digit.
How to check the status of your Application for GSTIN
Follow the steps given below:
Log on to www.gst.gov.in
Scroll down the page to the bottom
Under the Important Links Section, you will see different links
Click on the Check Registration Status
Enter your provisional ID, registration number or PAN number to check the status of your application