As per the GST rules of India, a business with a turnover of more than Rs 40 lakh has to be mandatorily registered as a normal taxable entity. For businesses set up in the hill and North-Eastern states, the limit is over Rs 10 lakh. GST registration is a comparatively easy and quick process that takes about 6 days to complete. You can register for GST through the GST portal by filling the form and submitting the documents online. After the registration process is complete you will receive the unique 15 digit Goods and Service Tax Identification Number (GSTIN).
Eligibility for GST Registration
The below-mentioned businesses and individuals have to register for GST.
- Individuals already registered under the tax services before GST was implemented.
- Casual taxable individuals and Non-Resident taxable individuals.
- Persons who pay tax under the reverse charge mechanism.
- All e-commerce entities.
- Businesses with a turnover above Rs 40 lakh. For businesses in the hill states of Uttarakhand, Himachal Pradesh, Jammu & Kashmir, and North-Eastern state the eligibility is turnover above Rs 10 lakh.
- Supplier agents and input service distributors.
- Persons who supply products through an e-commerce platform.
- Persons providing access to databases and other online information from outside the country to the consumers residing in the country other than persons who are already registered for tax purposes.
How to Register for GST-Different Types
GST Registration is different for different persons or business entities. Given below are the various categories of GST registration.
1. Normal Taxpayer
This is the most common type. No deposit is needed to become a normal taxpayer. There is no expiry date for registered persons who come under this category.
2. Casual Taxable Person
This is for those businesses or individuals who set up a business for a short time. For example, a beach wear shop during summers. If you fall under this category then you have to deposit in advance the expected GST liability you will incur during the course of business. The GST registration duration is 3 months with the option of extension and renewal.
3. Composition Taxpayer
Under GST Composition Scheme you have to submit a flat fee. You cannot obtain Input tax credit under this category.
4. Non-Resident Taxable Person
If you do not reside in India but provide goods & services to those residing in India, then you need to register under this category. You have to deposit in advance the expected GST liability you will incur during the GST registration period. The GST registration duration is 3 months with the option of extension and renewal.
How to Register for GST Number-Key Facts
Let us look at some important points about the GST registration process.
- There are no charges on the GST registration process.
- The penalty of Rs 10,000 or 10% of the due GST amount will be charged for those businesses who do not register under GST. If found guilty of tax evasion, then 100% of the amount will be charged as a penalty.
- Registration for GST is mandatory for businesses with an annual turnover of Rs.20 lakh and above.
- Whichever state you provide goods or services, you have to complete GST registration there too.
How to Register for GST Online
Given below is the step-by-step process for completing for GST processes online.
- Visit the GST portal at https://www.gst.gov.in
- Click the ‘Register Now’ link under the ‘Taxpayers’ tab.
- Click ‘New Registration’.
- Fill in the details mentioned below.
- Under the ‘I am a’ drop-down option, select ‘Taxpayer’.
- Now select the state and district.
- Enter the business name.
- Enter the PAN number of your business.
- Now enter the email address and mobile phone number. These must be active so to receive the OTPs.
- Enter the image displayed and click on ‘Proceed’.
- On the next page, fill in the OTP sent to your email address and mobile number.
- After that, click on ‘Proceed’.
- A Temporary Reference Number (TRN) will get displayed. Jot it down.
- Visit the GST portal again. Click on ‘Register’ under the ‘Taxpayers’ menu.
- Click the ‘Temporary Reference Number (TRN)’.
- Enter the TRN and the captcha provided.
- Now Click on ‘Proceed’.
- An OTP will be sent to your email address and the registered mobile number.
- On the next page, enter the OTP and click on ‘Proceed’.
- The next page will have the status of your application. An edit icon will be visible on the right side of the page. Click on it.
- The next page has 10 sections. Fill in all the relevant details and submit the required documents which are given below.
- Proof of business address
- Bank details (account number, name of the bank, name of the bank branch, and IFSC code of the bank.)
- Authorization form
- The constitution of the taxpayer
- Incorporation Certificate or the business registration proof
- Digital Signature
- Promoter’s or Director’s ID proof, photograph, and address proof
- Letter of Authorization or Board Resolution from an Authorized Signatory
- After submitting the documents visit the ‘Verification’ page and check the declaration.
- Now submit the application through the below-mentioned methods:
- Through Electronic Verification Code (EVC) that will be sent to your registered mobile number.
- Through the e-Sign method where you will receive the OTP on your registered mobile number linked to Aadhar.
- If you are registering under companies then submit the application through Digital Signature Certificate (DSC).
- On successful completion, a success message will be displayed on the screen. You will receive the Application Reference Number (ARN) on your registered mobile number and email address.
- You can also check the status of the ARN on the GST portal.
How to Register for GST Number Through Aadhar Authentication
New businesses can complete their GST registration easily and quickly through Aadhaar. Given below are the steps.
- After applying for GST registration, you will receive an option to choose Aadhaar authentication.
- Select ‘YES’. You will receive the authentication link on your registered mobile number and email address.
- Now click on the authentication link.
- Enter your Aadhaar number and then select ‘Validate’.
- If all the details are correct, then you will receive the OTP on your registered mobile number and email address.
- Enter the OTP provided and get the new GST registration number within a period of 3 working days.
Procedure to Download the GST Registration Certificate
- Visit https://www.gst.gov.in/
- Click on ‘Login’.
- Enter the username and password on the next page.
- Click on ‘Login’ again.
- Now click on ‘Services’.
- After that click on ‘User Services’.
- Now select ‘View/Download Certificates’.
- Click on download on the next page, click on ‘Download’. The certificate will have details of the tax transactions.
- Check GST Registration Status.
- Now visit the GST official portal at https://www.gst.gov.in/.
- Now Click to ‘Services’ > ‘Registration’ > ‘Track Application Status.
- Now fill in your ARN number and Captcha code.
- After that, click on the SEARCH button.
- Now you can view the registration status. It will be one of the following.
- Provisional status
- Pending for verification status
- Validation against error status
- Migrated status
- Canceled status
So, this is the process for how to register for the GST number. Registering for GT has several benefits. You are contributing to the economy and operating an ethical business. You can sell goods and services online and across the country and get valid proof of a legal entity. Other than these, there are several other benefits. So, if you have still not completed your GST registration, get it done today.