Every business is liable to get registered under GST law, once its Annual Turnover exceeds Rs 20 Lakhs (Rs. 10 Lakhs in case of Special Category states). The registration process comes in an online platform where you have to provide the requisite data and submit the form to get a 15 digit PAN based GST Identification Number (GSTIN).
Since GSTIN is a PAN-based number, PAN is a mandatory pre-requisite. The rest of the procedures are discussed here.
- Go to reg.gst.gov.in
- Select New Registration
- In the drop-down list shown there, ”I am a” >>, select Taxpayer.
- Select your State and District from the next dropdowns.
- Enter the Name of Business and PAN.
- Enter the Email Address and Mobile Number of your business. The registered email id and mobile number will receive the OTPs.
- Click on Proceed
- Enter the OTP received on the email and mobile. Click on Continue. If you have not received the OTP click on Resend OTP.
- You will receive the Temporary Reference Number (TRN) now. This will also be sent to your email and mobile. Note down the TRN.
- Once again go to the GST portal. Click on Register Now.
- Click the Temporary Reference Number (TRN). Enter the TRN, captcha code, and click on Proceed.
- Enter the OTP received in your registered mobile number and click Proceed.
- The application status will be shown as “drafts”. Click on the Edit button (icon).
- Now you can go to Part B which has 10 parts. Fill all the particulars and submit required documents.
- The documents you need to have in relation to the registration process are:
- Constitution of the taxpayer
- Proof for the place of business
- Bank account details
- Authorization form
- Now go to the Verification page. Tick on the declaration and submit the application using any of the following ways –
- Using DSC (For companies, the DSC method is mandatory)
- Using e-Sign – OTP will be sent to Aadhaar registered number
- Using EVC – OTP will be sent to the registered mobile
- A success message is displayed and Application Reference Number(ARN) is sent to registered email and mobile.
- You can track the status of the application for your registration by entering the ARN in GST Portal.
The registration process is made so simple that you can get it done at any time anywhere. Why are you getting registered? Is it mandatory for you to get registered under GST? Are you carrying on a business which is not under the purview of GST or enjoys some kind of exemption from registration? To know more about liability to get registered under GST, exemptions wrt registration requirement, read the article mentioned below (GST Registration).