In the GST Regime, a business whose turnover exceeds Rs. 20 lakhs (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration.
For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it will be an offence under GST and heavy penalties will apply.
GST registration usually takes between 2-6 working days.
Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
Step 1 – Go to GST portal. Click on Register Now under Taxpayers (Normal)
Step 2 – Enter the following details in Part A –
Step 3 – Enter the OTP received on the email and mobile. Click on Continue. If you have not received the OTP click on Resend OTP.
Step 4 – You will receive the Temporary Reference Number (TRN) now. This will also be sent to your email and mobile. Note down the TRN.
Step 5 – Once again go to GST portal. Click on register now.
Step 6 – Select Temporary Reference Number (TRN). Enter the TRN and the captcha code and click on Proceed.
Step 7 – You will receive an OTP on the registered mobile and email. Enter the OTP and click on Proceed
Step 8 -You will see that the status of the application is shown as drafts. Click on edit Icon.
Step 9 – Part B has 10 sections. Fill in all the details and submit appropriate documents.
Here is the list of documents you need to keep handy while applying for GST registration–
Step 10 – Once all the details are filled in go to the Verification page. Tick on the declaration and submit the application using any of the following ways –
Step 11 – A success message is displayed and Application Reference Number (ARN) is sent to registered email and mobile.
You can check the ARN status for your registration by entering the ARN in GST Portal.
Penalty for not registering under GST
An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.
The penalty will at 100% of the tax amount due when the offender has deliberately evaded paying taxes
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