GST is an indirect tax that was introduced in 2006 to abolish several other indirect taxes in India, create a single taxation system for ease of collection, and enhance the process's efficiency. As per the GST Regimes, businesses whose turnover gets over INR 40 lakhs (INR 10 lakhs for North Eastern – All hilly states) must acquire the GST Registration as a "Normal taxable person."
However, for certain businesses, GST registration is mandatory. If the organization or an individual carries on business without GST Registration, it will be treated as an offence under GST, and heavy penalties will apply. It takes 4-8 working days to get the GST registration done.
Modes of GST
What Documents are required for GST Registration?
The GST Registration process is online, and the documents required for the Online GST Registration varies with the business type.
The Following Documents are necessary for A Sole Proprietorship-
Identity proof and Address Proof
Passport Size Photograph
The Following Documents Are Required for A Partnership Firm: -
Identity proof and Address Proof of all partners and authorized signatory
Copy of the partnership deed
Passport Size Photograph
Address Proof of working place
Registration Certificate/ Board resolution in case of LLPs.
The Following Documents are necessary for A Public or Private Limited Company:
Certificate of incorporation and PAN Card of the Company
MOA and AOA of the company.
Id and Address Proof of authorized signatory.
Note-The authorized signatory should be an Indian citizen even in the case of foreign companies or branch registration.
Id and address proof of all directors of the Company.
Photograph of authorized signatory and directors.
Bank account details.
Board resolution appointing authorized signatory.
Address proof of the working premise.
The Following Documents are necessary for A HUF:
PAN Card of HUF
Photograph of the owner
Id and Address Proof of Karta
Address proof for the place of business
GST Registration Procedure
Step - 1:
The first step for GST Registration is to fill the online application, and for the same, the taxpayer has to visit the GST portal www.gst.gov.in. Also, the taxpayer has to create a username and password on the official portal.
Step - 2:
The Applicant needs to click the link on the GST portal and click on the 'New User Login.' By clicking on 'New User Login,' accept the window on the displayed declaration form and press 'Continue' to register for GST Registration.
Step - 3:
The applicant has to select 'New Registration' and log in to start the GST registration procedure.
Step - 4:
The applicant shall fill in the necessary details asked on the GST portal:
Now select 'Taxpayer' under the drop-down menu.
Then select the respective state and district.
Now, the applicant has to enter the details of the business (Name and PAN card).
The applicant has to provide the mobile no. and email ID (OTPs will be sent on the provided details).
Now the applicant will enter the Captcha shown on the screen and click on 'Proceed.'
Step - 5:
After filling in the required details, the next step is to enter the OTP sent to the email ID and mobile number of the applicant.
Step - 6:
The applicant will click on the 'Proceed' button once he/she has entered the details.
Step - 7:
The applicant will receive TRN on the screen. Save the TRN for further process.
Step - 8:
After receiving the TRN, the applicant has to open the GST portal and click on 'Register' under the 'Taxpayers' menu.
Step - 9:
Select the Temporary Reference Number.
Step - 10:
Enter the TRN and the captcha details.
Step - 11:
After the applicant has entered the captcha, he/she has to click on the 'Proceed' button.
Step - 12:
The applicant will receive an OTP on the email ID and registered mobile number. Click on the 'Proceed' Button by entering the received OTP.
Step - 13:
The status of the registration application will be displayed on the next page. The applicant has to click on the Edit icon mentioned on the right side of the page.
Step - 14:
There will be various sections where all necessary details are required to be filed along with the necessary documents on the next page. The applicant has to upload the below-mentioned for GST Registration-
Details and Principal place of the business
Photographs of the Applicant
Business address proof
Authorization form
HSN Code of the business
Bank details of the GST Applicant
The constitution of the taxpayer.
Step - 15:
Before submitting the application, the applicant has to click on the 'Verification' page and check the declaration. The below-mentioned methods can be used for submitting the application:
Electronic Verification Code.
By e-Sign method.
In the case of a company, the application must be submitted by using DSC.
Step - 16:
After the process is completed, a successful completion message will appear on the screen. The ARN will be sent on the registered mobile number and email ID of the applicant.
Step - 17:
The applicant has to check the status of the ARN on the GST portal.
How will the applicant obtain the GST Registration Certificate Online?
After the ARN is generated, the applicant has to visit the GST portal.
Consequently, the applicant must log in to his/her respective GST account by providing the username and password created by the applicant. Along with that, the applicant has to fill the right captcha mentioned in the box and select the login button.
The applicant has to select "User services" in the "Services" option from the drop-box, where the applicant has to select the "View/Download Certificates" in the options.
The registration certificate of GST will automatically start downloading when the applicant will select the download option.
For downloading the GST Certificate, the applicant has to visit the GST portal "https://Www.Gst.Gov.In/."
After that, the applicant has to Log in to his/her GST account utilizing the username and password created by the applicant while registering his/her name for GST Registration in the GST Portal. Along with, the applicant needs to enter the captcha correctly and select the login button afterwards.
After the login is successful, a new page will open. After that, the applicant will click on the "Services" option and select "User services" from the drop-box. Now, the applicant has to choose the "View/Download Certificates" in the options.
The Registration certificate will automatically start downloading when the download option is selected during proceedings.
The Registration Certificate will be downloaded to the applicant's device and can be accessible to view the same when required. The applicant has to take a printout of this downloaded certificate and accordingly must display prominently in the place of business.
Conclusion
GST is an indirect tax that was introduced in 2006 to abolish several other indirect taxes in India, create a single taxation system for ease of collection, and enhance the process's efficiency. As per the GST Regimes, businesses whose turnover gets over INR 40 lakhs (INR 10 lakhs for North Eastern – All hilly states) must acquire the GST Registration as a "Normal taxable person."