Please find below the procedure for registration under GST.

Before proceeding towards the procedural steps for registration under GST, let’s go through its applicability:

Conditions Trigger Limit (aggregate turnover)
For Registration For payment of tax
For North Eastern States INR 9 Lakhs INR 10 Lakhs
For Rest of India INR 19 Lakhs INR 20 Lakhs

Documents Required:

Permanent Account Number (PAN) of the Company

– Proof of place of business like rent agreement, electricity bill etc

– Cancelled cheque of the bank, showing:

a. Name of the account holder;

b. IFSC code;

c. MICR code; and

d. Bank Branch details

– List of Authorised Signatory:

Type of Entity Type of Signatories (with their Identity & address proof)
In case of Partnership Firm/ LLP List of Partners
In case of Company List of Directors

– Incorporation document:

Type of Entity Incorporation document
In case of Partnership Firm Partnership Deed
In case of Company – MOA/ AOA

– Certificate of Incorporation

Step wise step process for Registration

 Step wise step process for Registration

Effective date of Registration

Possible cases Effective date of registration
If application for registration made within 30 days from the date the person become liable for registration Date of his liability for registration
If application for registration made after 30 days from the date the person become liable for registration Date of grant of registration
In case of suomoto registration (voluntary registration) Date of order of registration

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at csektamaheshwari14@gmail.com

Disclaimer: The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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3 responses to “Simplest procedure to register under GST for new assessee”

  1. Deepanshu Agarwal says:

    Dear Devinder singh,
    If a company has 2 different units within a state & having same PAN then it will be only one registration. Because GST Registration is as per your Number of tin registration you have on your conpany name. As per my understatnding one company usually use one TIN so u have one Registration for both the units. Now coming to you point having same pan. Same pan can not be of the conpany u going to registered under gst but can be of the person who is authorised person in both the units.

  2. Devinder Singh Rana says:

    Mam, I have one query that if the a company has two different units within a state and having single PAN apply for provisional registration. But they have different VAT registration for such unit and have not option to get registered from Excise. What a company going to next step for provisional registration ?

  3. ameeta says:

    The author has explained the Process in the simplest manner.The linked flow used is very interesting and reader friendly.

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