Registration under GST

GST registration’s process is same for normal taxpayer, composition dealer, CTP, ISD, SEZ developer, SEZ unit

STEP 1

Application for registration

Click on the services tab displayed on the top of homepage of website and in the services tab click on the new registration option.

Retro colour GST alphabet letters

STEP 2

Generation of TRN

  • Select taxpayer as the type of taxpayer to be registered
  • Select state/UT and district from drop down list
  • Enter legal name of the business as mentioned in PAN
  • Enter PAN of business/ proprietor
  • Enter Email address of primary authorized signatory
  • Enter mobile number, a valid Indian number of the primary authorized signatory
  • Different OTP’s will be sent to mobile number and email address
  • Enter captcha and click on proceed
  • On clicking proceed, Portal displays all the GSTINs/Provisional ID’s/UINs/ GSTP IDs mapped to the same PAN across India, Click the proceed button
  • In the OTP verification page enter the OTP received on email and mobile and then click proceed
  • The system will generate TRN which will be received on both email address and mobile number

STEP 3

Submitting business information

  • Login with TRN and enter the captcha and click proceed
  • Enter the OTP received on email/mobile number (OTP is valid for only 10 minutes and you can enter either mobile or email otp)
  • My saved application page is displayed click on the edit option (the application for TRN shall be purged after 15 days if applicant doesn’t submit the application)
  • The registration application form has 10 tabs as mentioned below, click on each tab to enter the details

Business Details: Enter

  • Trade name
  • Constitution of Business from drop down list
  • District from drop down list
  • Whether composition dealer or not, if yes select the category of registered person
  • Whether CTP or not, if yes enter estimated supplies and net tax liability. The CTP may opt to pay the estimated tax liability by clicking on create challan button
  • Reason to obtain registration from drop down list
  • In the indicate existing registration, select the registration type and enter the details.
  • Click on save and continue

Promoter/Partners :

  • Enter personal details of signatory like name, address, date of birth
  • Enter the designation related information like DIN number
  • If you are a citizen select yes or otherwise provide passport number
  • Enter the PAN of authorized signatory
  • Enter Aadhar number of the authorized signatory (if you provide Aadhar here (other than companies or LLP) you can file returns etc. using e-sign based on Aadhar without requirement of DSC)
  • Upload the passport size photograph of stakeholder (max file size 1mb)
  • In case the promoter is authorized signatory select yes and the details will be auto-populated in the authorized signatory tab.
  • Click on save and continue

Note: You can enter up to 10 authorized signatories.

Authorized Signatory:

1. Select the checkbox if you are the primary authorized signatory.

2. Enter the personal details of authorized signatory like name, address, date of birth, mobile number, email address

3. Enter the address of the authorized signatory

4. If you are a citizen select yes or otherwise provide passport number

5. Enter the PAN of authorized signatory

6. Enter Aadhar number of the authorized signatory (if you provide Aadhar here (other than companies or LLP) you can file returns etc. using e-sign based on Aadhar without requirement of DSC)

7. Upload proof of appointment (max 1mb) and photograph of authorized signatory (max 100kb), However proof of appointment is not required where proprietor is the authorized signatory

8. Click save and continue

Authorized Representative:

1. Select using the radio button do you have any authorized representative

2. In case of GST practitioner, enter enrolment id and click search the details will be auto populated

3. In case of other, enter the name, address, mobile and email address of authorized representative.

4. Click on save and continue

Principal place of business:

It the primary location within the state where primary business is performed. It is generally the place where books of accounts are kept and is often where the head of the firm or at least top management is located

1. Enter the address details of principal place of business

2. Enter the official contact details like email address, telephone number, mobile number

3. The nature of possession of premises like owned, rented or other

4. Documents to be uploaded for

Owned premises- Any document in support of ownership like electricity bill

Rented premises- A valid copy of rent/lease agreement with any document in support of ownership of premises documents

Premises not covered above- any document like NOC with any document in support of ownership of premises documents

Proof of SEZ unit/SEZ developer approval for the premises the documents are required only if you have selected SEZ unit/SEZ developer in the reason to obtain registration tab

1. Select the checkbox for nature of business activities being carried out at above mentioned premises

2. In case you have additional place of business select yes

3. Click on save and continue

Additional place of business:

You can enter the additional place of business only if you have selected yes in the above tab

All the documents required for declaration of principal place of business are required for this tab also.

Goods and services:

1. In case you deal with goods mention the HSN code in the goods tab (top 5 needs to be reported if you are dealing in more than 5 goods)

2. In case you deal with services mention the HSN code in the services tab (top 5 needs to be reported if you are dealing in more than 5 services)

3. Click on save and continue

Bank Account:

Details to be entered is this tab has been made optional wef 27th dec 2018. You can now enter bank details by filing an amendment application also post grant of GSTIN.

1. Enter the account number

2. Select the type of account

3. Upload copy of bank statement/passbook (max 1mb)

4. Click on save and continue

State specific information:

1. Enter profession tax E.C number

2. Professional tax registration number

3. State excise license No.

4. Name of the person under whose excise license is held

5. Click on save and continue

Aadhar authentication tab:

This tab displays details of verification for Aadhar authentication submitted in the form. You can opt for yes or no for Aadhar authentication of partners/ promoters, authorized signatories

1. If selected Yes, an authentication link will be shared on mobile number and email (as given in portal)

2. Once Aadhar verification is successfully validated the application shall deemed approved within 7 working days.

3. The registration application submitted will not be marked for mandatory site visit.

4. If selected No, the application will be not be deemed approved within 7 working days and registration will marked mandatory for site visit.

5. Registration application shall be deemed approved after 30 working days if tax official doesn’t take any action.

6. You have to upload documents for primary authorized signatory and atleast one promoter/partner like passport, voter id card

7. From the given list of partners/promoters and authorized signatories at least one person must be selected for Aadhar authentication

8. Click on save and continue

Verification tab:

1. Select the verification checkbox

2. Select the name authorized signatory

3. Enter the place where form is filled

4. You need to digitally sign the application using DSC/EVC (Digitally signing using DSC is mandatory for companies and LLPs)

5. If you submit using DSC button then success message is displayed and you will receive acknowledgement within 15 minutes on your registered email address and mobile phone number.

6. In case of you click E signature , click on the service provider i.e NSDL/C-DAC then select the checkbox you will receive an otp on your email address and mobile number registered with aadhar. Click on continue button and validate otp received.

7. In case you click submit with EVC an otp will be sent on registered email id and mobile number, after validation of otp the success message and acknowledgement will be received in the same manner as discussed above.

Step 4

Do your KYC

  • Click on the authentication link received on GST registered email id and mobile numbers of promoters/partners.
  • Select the consent for authentication and enter Aadhar number
  • Enter the otp received on mobile number and email id of authorized signatory registered at UIDAI and click on validate OTP
  • A success message is displayed when Aadhar is successfully verified and click ok

Note: the authentication link received shall be valid for only 15 days and once assessed cannot be reassessed again.

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Qualification: Student - CA/CS/CMA
Company: N/A
Location: New Delhi, Delhi, India
Member Since: 11 May 2021 | Total Posts: 2
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