How to register for GST- A Complete Guide 

You must complete your GST registration if you are a provider of goods and services in India. It is mandatory for any individual or entity that assists with a value above Rs. 20 lakhs per annum to complete their GST Registration. However, there are some unique category states where the threshold for GST registration is Rs. 10 lakhs per annum.

A list of documents required for a GST registration is mentioned below 

• Owner’s pan card 

• Owner’s Aadhaar card 

• Owner’s photograph 

• Proof of address 

• Bank account details

 

Steps to complete Part A of the GST process online

Step-1 

 

Visit the GST portal. After clicking on services, choose the ‘Registration’ option and select ‘New registration.’

 

 

Step-2

The following details are to be entered in part A

• Select new registration 

• In the next option of ‘I am a-’ select taxpayer 

• Add state and district 

• Mention the name and PAN of the business 

• Enter your email and mobile number to receive OTPs 

• Click on proceed

 

      

Step-3

Key in both the OTPs received and if not then click on the resend OTP option 

 

Step-4 

After receiving the fifteen-digit Temporary Reference Number (TRN), take note of it and finish the part B details within the next fifteen days. 

 

 

Step-5 

Revisit the GST portal

 

Step-6 

Now, select the Temporary reference number (TRN). Mention the TRN and captcha before clicking on the proceed button.

 

 

Step-7 

Enter the received OTP and click on proceed. 

 

 

Step-8 

Once confirming the status of the application as drafts, click on edit. 

 

 

Steps to complete the Part B of the GST process online

            

 

Step-9

Part B has ten sections. All the fields are to be completed, and the necessary paperwork is to be attached. In 2020 the bank account component was made optional, and the Aadhaar authentication portion was added.

 

Step-10 

The business details portion mentions the details regarding the trade name (which is different from the legal standing of the business), business constitution and district. 

Next, check the box next to "Option for Composition" to opt-in or out of the composition system. Choose the registered person type, such as a manufacturer, a service provider for a work contract, or any other person qualified for the composition scheme.

 

The date of the liability arising and the business's commencement are to be entered. Yes/no is to be chosen for the type of registration under casual taxable person. Once yes is selected, entering all details relevant to advanced tax payment generates the challan per the GST laws for casual taxable persons. 

 

 

Select ‘input service distributor’ under the ‘reason to obtain registration’ if that is the case. Based on your suggestion, choose the option that applies to you. In the indicated existing registrations section, select the option that applies to you, such as excise or service tax, registration number and date. Then, click on the add option. 

 

 

Fill out the fields that display based on your decision. For example, if you choose 'SEZ unit,' you must provide the name of the SEZ, the authorizing authority's designation, the approval order number, and any supporting papers.

 

In the Indicate Existing Registrations section, choose the kind of existing registration, such as Central Sales Tax, Excise Tax, or Service Tax, as well as the registration number and date of registration. After that, click the 'Add' button.

 

 

Once you are done, the tile turns blue indicating fruition of the section. 

 

 

Step-11

 

In the partners/promoters tab, you can mention up to ten individuals. Name, date of birth, gender, phone number, and email address require personal information. Other information on identities, such as designation/ status and director identification number if the taxpayer is a company. Among other identifiers, it is mandatory to include Aadhar and PAN numbers along with information about whether or not an individual is an Indian citizen or not. 

 

A photo of the stakeholder is to be uploaded in PDF or JPEG form, the size of which should be at most 1MB. If the promoter is a primary authorized signatory, choose the option that suits you before clicking on ‘Save and proceed.’

 

Step-12

The details of the primary signatory authorities should be filled in accordance with step 10. 

 

If the individual is a GST practitioner, you are required to provide an enrollment ID, and if the individual is an authorized representative, you are to present basic details. 

 

 

Step-13 

Provide Principal place of business details

 

The central location within the state where the taxpayer conducts business is the taxpayer's principal place of business. It is also where the company's records are kept, and it is typically the headquarters for the top management and the president.

Include the address, district, sector, circle, ward, charge, and unit, as well as the commissioner, division, and range codes. Enter the taxpayer's official phone number as well. Indicate if the property is owned, rented, or shared.

Next, submit any necessary supporting papers, such as a letter of authorization (NOC) or consent for the business to operate on a rented property, as well as, if appropriate, documentation of the SEZ Unit or SEZ Developer's approval for the property. Additionally, mark the box that says "Nature of Business Activities in Premises" and add any new commercial locations. Then move on by clicking 'SAVE AND CONTINUE.'

 

Step-14

Put the specifics of the products and services, along with the HSN codes or SAC, in the following tab for up to five products and five services that are at the top of your list.

 

 

Step-15

Then, for up to 10 bank accounts, enter the taxpayer's bank information. Beginning on December 27, 2018, bank account information is no longer required. Suppose you fail to provide these details at the time of GST registration. In that case, you will be prompted to submit the bank information in a non-core modification application when you first log in to the GST portal after your GSTIN has been issued.

 

Include supporting papers in the upload along with the information. 

 

 

Step-16

Enter the professional tax employee code number, PT registration certificate number, and State Excise License number under the State Specific Information tab along with the license holder's name. Select ‘SAVE & CONTINUE.’

 

 

Step-17

Decide your willingness to submit to Aadhaar authentication next.

If the authorized signatory chooses to employ aadhaar authentication, the officer will not be needed to check the premises or site unless indicated. In such cases, the ARN will be generated as soon as it is completed.

 

Step-18 

Go to the Verification page after filling out all the details. Mark the declaration, then submit the application in one of the ways listed below:

 

-Companies and LLPs must use DSC to submit applications.

-OTP will be delivered to the Aadhaar registered number using e-Sign.

-OTP will be sent to the registered mobile device using EVC

 

Step-19

When an application is accepted, a notice is displayed, and the Application Reference Number (ARN) is issued to the registered email and mobile.

 

GST registration is not only done for regular businesses. There are other tax paying entities that require the registration. They are listed below along with the documents to be presented for the same.

 

1. GST Registration Documents for Partnerships and LLPs

• Partnership deed

• PAN cards of partners involved 

• Address proof of the partners involved 

• Aadhar card of any of the authorized signatory 

• Signatory’s proof of appointment 

• LLP proof of registration 

• Bank details 

• Business’ principal address proof 

 

2. GST Registration Documents for Hindu Undivided families (HUFs)

• HUF’s PAN card 

• Karta’s (patriarch of the family) PAN card 

• Owner’s photograph 

• Bank details 

• Business’ principal address proof 

 

3. GST Registration Documents for Companies 

• Company PAN card 

• The Ministry of Corporate Affairs incorporation certificate 

• Memorandum/ Articles of Association 

• Signatory’s appointment proof 

• Signatory’s PAN card 

• Signatory’s Aadhaar card 

• PAN card of all directors 

• Bank details 

• Business’ principal address proof

 

4. GST Registration Documents for Society or Club 

 

• A duplicate of the registration certificate for the group or society

• A duplicate of the PAN card of the club or organization, as well as the PAN cards of any linked partners or promoters

• Photograph of partners or promoters 

• A copy of the bank account statement/crossed cheque/passbook's first page. 

• Proof of registered office address, including utility bills and a copy of the society's or club's municipal khata for premises held by the society or club. A rent agreement and NOC from the premises's owner are required in the event of rented premises.

• Letter of authorization signed by authorized signatory/signatories. 

 

Steps to take after GST registration

There are certain steps that one is to undertake after the GST registration, they are listed below-

 

1. Display registration detail in place of business 

2. Identify the place of supply to decide whether to charge CGST and SGST or IGST. 

3. Start issuing the GST compliant invoices. 

4. Charge and collect GST on taxable sales made. 

5. File ITC-01 to claim the input tax credit on the stock of goods lying 

6. Begin to avail input tax credit on purchases. 

7. Maintain proper accounts and records in accordance to the GST laws

8. File GST returns: GSTR-1, GSTR-3B, GSTR-4.

9. Understand that you may be subject to reverse charge.

 

The list above can seem exhausting and tiring but you can always seek external help, which is where Busy can help you out. It is a GST compliant accounting software which assists in many GST related queries and functions which are essential for a smooth running business such as generating e-way bills and e-invoices, reconciling your GSTR-2B automatically, etc.