Introduction: Explore the streamlined process of Goods and Services Tax (GST) registration, ensuring a hassle-free experience for businesses. GST, introduced in 2016, aims to simplify taxation, reduce evasion, and create a transparent tax structure. This guide provides a comprehensive walkthrough, from required documents to the step-by-step registration procedure.
GST REGISTRATION
GST stands for Goods and Services Tax. It is a comprehensive indirect tax that came into force in the year 2016 and is levied on the supply of goods and services at each stage of the production and distribution chain. GST has replaced various indirect taxes that were previously applicable like VAT, Service tax and various other taxes. The objective of implementing GST is to create a unified and simplified taxation system, reduce tax evasion, and promote a more efficient and transparent tax structure. Under the GST system, businesses are required to charge and collect GST on their sales, and they can also claim credits for the GST paid on their purchases. It is a destination-based tax, meaning that the end consumer ultimately bears it.
CHECKLIST OF DOCUMENTS FOR GST REGISTRATION
The following is the checklist of documents required for obtaining GST registration:
| Proof of Constitution of Business (Any One) | Certificate of Incorporation/LLP Agreement |
| Identity Proof of promoter/partner | Photo, PAN, Aadhar, Mobile number, Email ID |
| Passport-size photo of the applicant | Passport size photo of Promoter/Partner |
| Photo of the Authorised Signatory | Photo |
| Proof of Appointment of Authorised Signatory (Any One) | Letter of Authorisation/ Copy of Resolution passed by BoD/ Managing Committee/ Acceptance letter |
| Proof of Principal Place of business (Any One) | Electricity Bill/ Legal ownership document/ Municipal Khata Copy/ Property Tax Receipt |
| Proof of Details of Bank Accounts (Any One) | The first page of Pass Book/ Bank Statement/ Cancelled Cheque |
PROCEDURE FOR GST REGISTRATION
In order to get your GST number follow the steps given below:
STEP 1: Go to the GST Portal
Visit GST Portal at www.gst.gov.in > Services > Registration > New Registration
STEP 2: Generate TRN by filling in the necessary details
1. In the drop-down menu, under ‘I am a’ – select Taxpayer.
2. Select State and District from the drop down menu.
3. Enter Name of the Business and PAN of the business.
4. Enter the Email Address and Mobile Number. (You will receive OTPs on the abovementioned email Id and mobile number)
5. Click on Proceed
STEP 3: OTP Verification
After submitting all the above information, the OTP verification page is opened. Enter the OTPs received on both the mobile number and Email ID.
STEP 4: TRN GENERATION
After successful verification of both OTPs, a 15-digit TRN (Temporary Reference Number) will be generated. This TRN will be used to proceed with the application for GST registration.
STEP 5: Login with TRN
After generating TRN, click on Services > Registration > New Registration > TRN again.
Log in with TRN & and click on proceed. (Note: The application shall be submitted within 15 days from the date of generation of TRN).
STEP 6: DRAFTS
You will see that the status of the application has changed to drafts. Click on edit and proceed.
STEP 7: Submit information relating to business, promoters/partners, authorised signatory, bank details, etc.
After step 6 you will see a page displaying 10 sections. Fill in all the details and submit appropriate documents.
1. Business details: It includes information such as the legal name of the business, PAN, type of business entity, jurisdiction, reason for registration, details of existing registration, etc.
2. Promoter/partner: It includes information such as name, address, PAN, designation, etc. Attach a photo of the person under this section.
You may add any number of promoters/partners by clicking on the add new button.
3. Authorised signatory: An authorised signatory is a person nominated as authorised signatory by the promoters/partners of the company/partnership.
4. Authorised representative: An authorised representative can be the same as an authorised signatory.
5. Principal place of business: It includes information such as the complete address of the place of business, nature of possession of premises, nature of business activity, etc.
Attach the following documents:
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- 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.
- 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.
- 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.
6. Additional place of business: It includes information relating to additional places of business. For instance, if the applicant is a seller on Flipkart or any other e-commerce portal and uses the seller’s warehouse, that location can be added as an additional place of business.
7. Goods & services: It includes information such as the HSN code of the goods or SAC of the services provided by the applicant. Only the top 5 goods or services could be selected.
8. State-specific information: It includes information such as the professional tax employee code number, PT registration certificate number and State Excise License number with the name holding the license.
9. Aadhar authentication: If you select ‘No’, you have to upload e-KYC documents of the signatory and one promoter/partner and then proceed.
However, in case you select ‘Yes’, enter the OTP received on the mobile number registered with Aadhar and submit.
An authentication link will be sent to the registered mobile number and email ID mentioned in the application of both the primary authorised signatory and the particular promoter or partner, as the case may be. The link is valid for the next 15 days.
Click on the link. A window opens up where the user must enter the Aadhar number and the OTP received on the mobile number and the email.
10. Verification: After all the information is completely filled in, proceed with the final verification. This can be done before or after Aadhar authentication.
In the Name of Authorized Signatory drop-down list, select the name of the authorised signatory. Enter the place where the form is filled. Finally, digitally sign the application using a Digital Signature Certificate (DSC)/ E-Signature or EVC. Digitally signing using DSC is mandatory in case of LLP and Companies. Submit the final application by validating the OTP received on your mobile number.
STEP 8: ARN Generation
On final submission of the application, a success message is displayed and ARN (Application Reference Number) is generated. An acknowledgement shall be received in the registered e-mail address and mobile number. Using the ARN Number, the applicant may track the status of the application.
Note: Submission of bank account details has been made optional from 27th December 2018. If you do not report these details at the time of GST registration, then after GSTIN is granted, you will get a prompt upon logging in for the first time on the GST portal to submit the bank details. So, you may submit the bank details within 15 days from the date of generation of GSTIN.
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DISCLAIMER:- This Blog is for the purposes of information/knowledge and shall not be treated as solicitation in any manner or for any other purposes whatsoever.
Feel free to contact the author for further clarification at 9953808432 or via mail at cssinghaniaandassociates@gmail.com. The author is the founder of SINGHANIA & ASSOCIATES (Practicing Company Secretaries Firm) based in Delhi.
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