Registration Application > Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit

I am a Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD) / SEZ Developer/ SEZ Unit. How can I register with GST?

The Registration Application for Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit is same.

For registering yourself as a Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit, perform the following steps:

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.

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

Part A:

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 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 PAN of your business or PAN of the Proprietor.

Note:

  • PAN is mandatory for registration with GST.
  • In case you don’t have PAN, you can apply for PAN. To do so, click the here link.

8. In the Email Address field, enter the email address of the Primary Authorized Signatory.

9. In the Mobile Number field, enter the valid Indian mobile number of the Primary Authorized Signatory.

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

10. In the Type the characters you see in the image below field, enter the captcha text.

11. Click the PROCEED button.

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The OTP Verification page is displayed.

12. In the Mobile OTP field, enter the OTP you received on your mobile number. OTP is valid only for 10 minutes.

13. In the Email OTP field, enter the OTP you received on your email address. OTP is valid only for 10 minutes.

Note:

  • OTP sent to mobile number and email address are separate.
  • In case OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or email ID again. Enter both the newly received OTPs again.

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The system generated Temporary Reference Number (TRN) is displayed.

Note: You will receive the TRN acknowledgment information on your e-mail address as well as your mobile number.

15. Click the PROCEED button.

Alternatively, you can also click Services > Registration > New Registration option and select the Temporary Reference Number (TRN) radio button to login using the TRN.

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Part B:

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

17. Click the PROCEED button. The Verify OTP page is displayed. You will receive same Mobile OTP and Email OTP. These OTPs are different from the OTPs you received in previous step.

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

Note:

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

19 . Click the PROCEED button.

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20. 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’

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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, Bank Accounts, State Specific Information and Verification. Click each tab to enter the details.

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Business Details tab:

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

a) In the Trade Name field, enter the trade name of your business. Note: Trade name of the business is different from the legal name of the business.

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 and Sector/ Circle / Ward / Charge/ Unit drop-down list, select the district and sector/circle/ward/charge/unit number of your business.

d) In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate choice. Note: In case you don’t know the Center Jurisdiction, click the link to know about your Center Jurisdiction.

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

In case of Yes, a. Select the checkbox for accepting the declaration for opting for Composition Levy.

Note:

A regular taxpayer can opt under the Composition Levy if the Taxpayer expects likely aggregate turnover will remain below the threshold limit specified for availing the Composition Levy.

f) Select the Date of commencement of Business using the calendar.

g) Select the Date on which liability to register arises using the calendar.

Note:

  • The registration for a normal taxpayer shall be effective from the date on which the person becomes liable for registration if he files the application for new registration within 30 days from the date on which the liability to register arises. however, in case of delay in filing of application of New Registration, the date of liability to register remains same but effective date of registration shall be the date of grant of registration.
  • A casual taxable person shall electronically submit an application at least five days prior to the commencement of business.
  • In case of Casual Taxpayer, date on which liability to register arises is auto filled.
  • In case of Reason to obtain Registration selected as Voluntary Basis, this field is disabled and visible.

h) In the Are you applying for registration as a casual taxable person? field, select Yes in case you are a casual dealer, or else select No

In case of Yes

a. In the Estimated supplies and Estimated Net Tax Liability field, enter the estimated turnover and Net Tax Liability.

b. The casual taxpayer may opt to pay the estimated tax liability by clicking the CREATE CHALLAN button.

Note:

  • Casual taxable person means a person who occasionally undertakes transactions involving supply of goods and/ or services in a taxable territory where he has no fixed place of business.
  • A person applying for registration as a casual taxable person while submitting the Application form creates a Challan and a Provisional GSTIN is generated by the GST Portal for making advance deposit of tax and the acknowledgement is issued electronically only after the deposit is made in the electronic cash ledger.

i) In the Reason to obtain registration drop-down list, select the reason of liability to obtain registration for your business.

Note: In case you want to register as Input Service Distributor (ISD), all you need to do is select Input Service Distributor only under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.

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Note: In case you want to register as SEZ Unit, all you need to do is select SEZ Unit under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.

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Note: In case you want to register as SEZ Developer, all you need to do is select SEZ Developer under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.

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j) In the Indicate Existing Registrations section, select the existing registration type, Registration No. and Date of Registration. Click the Add button.

Note:

You can include registration type as Central Sales Tax Registration Number, Central Excise Registration Number, Service Tax Registration Number etc.

l) Click the SAVE & CONTINUE button.

You will notice a blue tick on the Business Details section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.

 

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Promoter/ Partners tab:

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

a) In the Personal Information section, enter the personal details of the stakeholder like name, date of birth, address, mobile number, email address and gender.

b) 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 Ministry of Corporate Affairs. This number is not mandatory in case of proprietorship.

Note:

DIN number is mandatory in case of:

  • Private Limited Company
  • Public Limited Company
  • Public Sector Undertaking
  • Unlimited Company
  • Foreign Company registered in India iii. In case you are a citizen of India, select Yes or else select No. In case of NO, In the Passport Number field, enter the passport number. iv. In the Permanent Account Number (PAN) field, enter the PAN of the stakeholder. v. In the Aadhaar Number field, enter the Aadhar number of the stakeholder.

Note:

If you provide your Aadhaar here, (other than companies / LLP) you can sign your returns etc. using e-Sign based on Aadhaar without requirement of Digital Signature if you are also the authorized signatory.

c) In the Residential Address in India section, enter the address details of the stakeholder. Based on the State selected, select the district and enter the corresponding pin code.

d) 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.

e) 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. f) Click the SAVE & CONTINUE button.

Note: To add more details of promoter or partner, click the ADD NEW button and repeat the steps each time after adding the details of the stakeholder

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