GST Registration Procedure

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GST Registration Procedure | LogiTax

Introduction

If a person supplies goods, he is liable to get registered under GST when his aggregate turnover exceeds Rs. 40 Lakhs in a year. If he supplies services, this limit is Rs. 20 Lakhs. For special category states, these limits are reduced to Rs. 20 Lakhs in case of goods and Rs. 10 Lakhs in case of services.

To know more about GST registration applicability, read on.

Let’s understand about the procedure of GST registration!

GST registration process

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Registration > New Registration option.

Alternatively, you can also click REGISTER NOW link.

The Application form is divided into two parts as Part A and Part B.

Part A of Registration Application:

3. The New Registration page is displayed. Select the New Registration option.

4. In the I am a drop-down list, select the Taxpayer as the type of taxpayer to be registered.

5. In the State/UT and District drop-down list, select the state for which registration is required and the district.

6. In the Legal Name of the Business (As mentioned in PAN) field, enter the legal name of your business/ entity as mentioned in the PAN database.

7. In the Permanent Account Number (PAN) field, enter the PAN of your business or the PAN of the Proprietor.

8. In the Email Address and Mobile Number of the Primary Authorized Signatory.

Note: Different Time Password (OTP) will be sent to your email address and mobile number you just mentioned for authentication.

9. Enter the captcha text and click the PROCEED button.

10. On clicking proceed, the GST Portal displays all the GSTINs / Provisional ID’s / UINs / GSTP IDs mapped to the same PAN across India. Click the PROCEED button.

11. The OTP Verification page is displayed. In the OTP field, enter the OTP you received on your mobile number and Email ID. OTP is valid only for 10 minutes. Then click the PROCEED button.

12. The system-generated Temporary Reference Number (TRN) is displayed. Click the PROCEED button.

Note:

• You will receive the TRN acknowledgment information on your e-mail address as well as your mobile number.
• Alternatively, you can also click Services > Registration > New Registration option and select the Temporary Reference Number (TRN) radio button to login using the TRN.

Part B of Registration Application:

13. In the Temporary Reference Number (TRN) field, enter the TRN generated enter the captcha text as shown on the screen, and click the PROCEED button.

14. The Verify OTP page is displayed. You will receive the same Mobile OTP and Email OTP.

Note: These OTPs are different from the OTPs you received in the previous step.

15. In the Mobile / Email OTP field, enter the OTP received on your mobile number and email address. OTP is valid only for 10 minutes.

Note:

• OTP sent to the mobile number and email address are the same.

• In case the OTP is invalid, try again by clicking the Need OTP to be resent> Click here link. You will receive the OTP on your registered mobile number or email ID again. Enter the newly received OTP again.

16. Click the PROCEED button.

17. The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).

Note:

• Notice the expiry date shown below in the screenshot. If the applicant doesn’t submit the application within 15 days, TRN and the entire information filled against that TRN will be purged after 15 days.

• The status of the registration application is ‘Draft’ unless the application is submitted. Once the application is submitted, the status is changed to ‘Pending for Validation’.

18. The Registration Application form with various tabs is displayed. On the top of the page, there are ten tabs as Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, State Specific Information, Aadhaar Authentication and Verification. Click each tab to enter the details

19 (a) Business Details tab:

The Business Details tab is selected by default. This tab displays the information to be filled in for the business details required for registration.

a) In the Trade Name field, enter the trade name of your business. In the field for Additional Trade name, add the additional trade name of your business, if any. You can add up to nine additional trade names.

b) In the Constitution of Business drop-down list, select the type of constitution of your business. This will be validated with the CBDT Database for a match with the PAN entered in Part A of the form.

c) In the District drop-down list, select the district of your business.

d) In the Option for Composition field, select Yes in case you want to opt for the Composition Levy, or else select No.

e) Are you applying for registration as a casual taxable person? field, select Yes in case you are a casual taxpayer, or else select No.

f) In the Reason to Obtain Registration drop-down list, select the reason to obtain registration for your business.

19(b) Promoter/ Partners tab:

This tab page displays the details of the stakeholders chosen in the constitution of the business detail. You can enter details of up to 10 Promoters or Partners.

1. In the Personal Information section, enter the personal details of the stakeholder like name, date of birth, address, mobile number, email address, and gender.
2. In the Identity Information section, enter the official information of the stakeholder.

i. In the Designation / Status field, enter the designation of the stakeholder.

ii. In the Director Identification Number (DIN) field, enter the DIN of the stakeholder issued by the Ministry of Corporate Affairs. This number is not mandatory in the case of proprietorship.

1. In the Residential Address in India section, enter the address details of the stakeholder. You can select the address from the Locate your address field on the map. On typing the address in the Locate your address search bar, you will be given a list of options. Select from the list and click the Confirm button in the pop-up above the pin drop.
2. In the Document Upload section, click the Choose file button. Navigate and upload the photograph of the stakeholder.

Note: You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.

1. In case the promoter or partner is also the authorized signatory, select the Also Authorized Signatory as Yes and details will be auto-populated in the Authorized Signatory tab.

1. Click the SAVE & CONTINUE button.

19(c) Authorized Signatory tab:

This tab page displays the details of the authorized signatory. You can enter details of up to 10 authorized signatories.

Note: In case you are applying for registration as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors, you need to add details in this tab mandatorily along with relevant documents. The appointed IRP/RP will be the Primary Authorized Signatory of the newly registered Company. They need to enter their details as Primary authorized signatory in the Authorized Signatory tab of the registration application mandatorily.

Enter your details in the Authorized Signatory tab. Attach the relevant document also.

In the Document Upload section, click the Choose File button. Navigate and select the Proof of Appointment and photograph of the authorized signatory.

Note:

You can upload PDF or JPEG files with a maximum file size for upload of as 1 MB for Proof of appointment of the Authorized Signatory and 100 KB as a photograph of the authorized signatory.

Click the SAVE & CONTINUE button.

19(d) Authorized Representative tab:

This tab page displays the details of the authorized representative.

19(e) Principal Place of Business tab:

This tab page displays the details of the principal place of the business. Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally the address where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

a) In the Address section, enter the address details of the principal place of business. Based on the State selected, select the district and enter the corresponding pin code. In the District and Sector/ Circle / Ward / Charge/ Unit drop-down list, select the district and sector/circle/ward/charge/unit number of your business. In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate choice.

Note: The State cannot be edited in this tab. It is displayed on the basis of the State selected in Part A of the Registration process.

Note: In case you don’t know the Center Jurisdiction, click the link to know about your Center Jurisdiction.

b) In the Contact Information section, enter the official contact details like Email address, telephone number (with STD Code), mobile number field, and fax number (with STD Code).

c) In the Nature of Possession of Premises drop-down list, select the nature of possession of premises.

Note: In case you need to upload multiple documents, kindly append all the documents to be uploaded as a single file and choose the ‘Others’ value from the ‘Nature of possession of business’ drop-down and select the ‘Legal Ownership document’ value as Proof of Principal Place of Business and upload it.

d) In the Document Upload section, click the Choose File button. Navigate and select the proof of the Principal Place of Business document.

Note:

• You can upload PDF or JPEG files with a maximum file size for upload of as 1 MB.
• You can upload these documents for proof of the Principal Place of Business.
• For Own premises — Any document in support of the ownership of the premises like the Latest Property Tax Receipt or Municipal Khata copy or copy of the Electricity Bill.
• For Rented or Leased premises — A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like the Latest Property Tax Receipt or Municipal Khata copy or copy of the Electricity Bill.
• For premises not covered above — A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like a Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.

e) Select the checkbox for Nature of Business activities being carried out at the above-mentioned premises.

f) In case you have an additional place of business, select Yes for Have Additional Place of Business.

g) Click the SAVE & CONTINUE button.

19 (f) Additional Places of Business tab:

This tab page displays the details of the additional place of the business.

Enter the number of additional places of business and click the ADD NEW button. Enter the details similarly like Principal Place of Business Details provided above.

19 (g) Goods and Services tab:

This tab page displays the details of the goods and services supplied by the business.

Note: In case you deal with Goods or Commodities, you need to mention the HSN Code in the Goods tab. In case you deal with services, you need to mention the Service Classification Code in the Services tab. You can add a maximum of 5 goods and 5 services. In case, you have more than 5 goods or services, you must add the top 5 goods or services you are dealing with.

19 (h) State Specific Information tab:

This tab page displays the details of the state. Enter below details.

19 (i) Aadhaar Authentication tab:

This tab page displays the details of the verification for Aadhaar authentication submitted in the form. You can opt Yes or No for Aadhaar authentication of Promoters/ Partners, Authorized Signatories.

Aadhaar authentication is based on constitution of business (COB). The following table explains and lists the Aadhaar authentication for different constitution of business:

19 (j) Verification tab:

This tab page displays the details of Promoters/ Partners, Authorized Signatories for getting the Aadhaar authentication link.

Note: In case you want to register as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors, you need to submit the registration application electronically on the GST Portal under the DSC of the IRP or RP

a. Select the Verification checkbox.

b. In the Name of Authorized Signatory drop-down list, select the name of the authorized signatory.

c. In the Place field, enter the place where the form is filed.

d. After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

Digitally signing using DSC is mandatory in case of LLP and Companies.

Conclusion

Obtaining GST registration is a crucial step for businesses to comply with tax regulations. The process involves two parts: Part A for initial information and Part B for detailed business specifics.

From legal name verification to documenting additional places of business, each step is vital. Ensuring accurate details and timely submission is key, as the TRN expires after 15 days of inactivity.

By adhering to the outlined procedure on the GST Portal, businesses can successfully navigate the registration process and operate seamlessly within the GST framework.