Indirect taxation has seen its biggest reform with the introduction of Goods and Service Tax Act. India is heading towards digitization and introduction of Goods and Service Tax is the biggest example of the same. Various procedure like registration, return filing, preparation of payment challan, refund etc. has been made online under Goods and Service Tax.

Current article highlights the steps to be followed, online, in order to apply for GST registration.

1. Visit site

2. Navigate path Services > Registration > New Registration.

3. After selecting a new registration, a new dialog box will appear and the same contains part A of FORM GST REG – 01.

4. Following details are to be filled in part A of FORM GST REG – 01 –

  • Type of applicant need to be selected from the drop-down list;
  • State/UT is to be selected from the drop-down list for which GST registration is to be obtained.
  • A district is also to be selected from the drop-down list.
  • Legal name of business needs to be entered. The legal name has to be as per the PAN.
  • Permanent Account Number (PAN) needs to be entered.
  • E-mail address should be entered.
  • Mobile number should be entered.
  • Click on the proceed button

5. On clicking the proceed button, One Time Password (OTP) would be generated and sent to both an e-mail address and mobile number, as mentioned above, for verification of the same.

6. On completing the verification, Application Reference Number (ARN) would be generated and received through e-mail and the mobile number provided.

7. By using Application Reference Number, part B of FORM REG-01 needs to be filled up.

8. Part B of FORM REG-01 contains business details like –

  • Trade name of business;
  • Constitution of business;
  • Name of the state, district and state jurisdiction;
  • Sector/circle/ward/charge/unit;
  • Commissionerate code, Division code and Range code;
  • Whether applying for registration as a casual taxable person?
  • Option for composition?
  • Reason for obtaining registration;
  • Date of commencement of business;
  • Date on which liability to register arises;
  • Details of existing registration like the type of registration, registration number and date of registration.

After providing all the above information, click on SAVE & CONTINUE option.

9. Next screen would be of details of promoter / partners. Following details need to be provided of a proprietor, partners, designator partners or directors, as the case may be –

  • Name of person;
  • Name of Father;
  • Date of Birth;
  • Mobile Number;
  • Email address;
  • Gender;
  • Identity information like Designation, Director Identification Number, Whether citizen of India or not, PAN, Passport number, Aadhaar Number.
  • Residential address.

Relevant identity proof and photograph need to be uploaded and it needs to be mentioned whether the said person is an authorized signatory or not.

10. Next step would be providing details of principal place of business.

  • Address of the premises;
  • Nature of possession of premises;
  • Relevant address proof like rent agreement, municipal khata copy, etc. needs to be uploaded;
  • Nature of business activity being carried out at the premises needs to be selected from the given option;
  • Information regarding the additional place of business needs to be provided.

11. Under the next screen, details of top 5 goods / commodities supplied by the business along with HSN code needs to be provided.

12. Next comes bank account details –

  • Account number;
  • Type of account;
  • IFSC;
  • Relevant proof of bank account like cancelled cheque, the first page of pass book or bank statement needs to be uploaded.

13. Once all the details are furnished and documents attached, the applicant needs to select the name of authorized signatory from the drop-down list and enter the name of the place from where the form is being filed.

14. Lastly, the form needs to be duly signed using Digital Signature Certificate or needs to be verified through electronic verification code (EVC).

It must be noted that application needs to be mandatory signed using a digital signature in case of LLP and companies.

Author Bio

Qualification: CA in Job / Business
Company: Taxguru Consultancy / Taxguru Edu
Location: Mumbai, Maharashtra, India
Member Since: 27 Feb 2017 | Total Posts: 896
A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

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June 2021