How to Register for GST in India

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GST Registration is the process by which taxpayer gets registered under Goods and Service Tax (GST) Act. The 15-digit GSTIN is provided by the Central Government.

It is applicable to following cases:

1. All taxable person required to register under GST Act.
2. Person under composition scheme
3. Person applied for voluntary registration
4. Casual taxable person
5. Non-resident taxable person
6. A person required to Deduct Tax at Source (TDS) under section 51.
7. A person required to Collect Tax at Source (TCS) under section 52.
8. A person supplying online information and database access or retrieval services (OIDAR) from a place outside India to a non-taxable online recipient

The following Documents are required for registration:

1. Sole proprietor / Individual:

1. PAN card of the owner
2. Aadhar card of the owner
3. Photograph of the owner (in JPEG format, maximum size – 100 KB)
4. Bank account details
5. Address proof

2. Partnership firm (including LLP):

1. Partnership Deed
2. PAN cards of the Partners
3. Photographs of the Partners 
4. Address proof of Partners (Passport, driving license, Voters identity card, Aadhar card etc.)
5. Aadhar card of authorised signatory
6. Proof of appointment of authorized signatory
7. In the case of LLP, registration certificate / Board resolution of LLP
8. Bank account details 
9. Address proof of principal place of business

3. HUF:

1. PAN card of HUF
2. PAN card and Aadhar card of Karta
3. Photograph of the Karta (in JPEG format, maximum size – 100 KB)
4. Bank account details
5. Address proof of principal place of business

4. Company:

1. PAN card of Company
2. Incorporation certificate issued by MCA
3. PAN card, Aadhar card and address proof of all directors of the Company
4. Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB)
5. Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)
6. Bank account details
7. Address proof of principal place of business

• Bank account details:

For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB).

The Bank account details are non-mandatory at the time of GST registration since 27th December 2018. The same need to be furnished with 45 Days on GST Portal after receiving GSTIN.

• Address proof:

Upload any one of the following documents:

1. Property tax receipt
2. Municipal Khata copy
3. Electricity bill copy

Apart from above the following may be required as applicable:

1. Ownership deed/document (in the case of owned property)
2. Lease / rent agreement (in case of leased / rented property)
3. Consent letter / NOC from the owner (in case of consent arrangement or shared property)

How to register for GST in India?

Following are the Steps for the GST registration process:

1. Application and Declaration of information should be made in FORM GST REG-01. 
2. The information is to be submitted on GST Portal. 
3. After selecting ‘New Registration option’ from the Services Tab, select Taxpayer and then select State and District. Further the following information to be furnished (PART A)-

1. PAN of the Business
2. Name of the Business
3. Mobile Number
4. Email Address

4. The verification of the above information declared shall be made by the Authorities.
5. On successful verification Temporary Reference Number (TRN) shall be granted.
6. On generation of TRN we need to fill the PART B within the next 15 days. The status of application can be access from the drafts after login from the TRN on the GST Portal. Part B has total 10 Sections as follows:

1. Business Details

Trade Name, Business Constitution and District, Select yes/no to opt in/out of Composition Scheme, Type of Registered Person, Date of Commencement of 

Business, Date from which liability arises, Reason to obtain registration and details of existing registrations, if any.

2. Promoter/Partners Details

Personal details such as name, address, mobile number, date of birth, email address, gender and identity details such as Designation / Status and DIN (if the taxpayer is a company), PAN and Aadhaar numbers.

3. Authorized Signatory

Details of the Authorised signatory similar to the details entered for promoters/partners. In case the promoter is also the primary authorised signatory, then make the necessary selection in the ‘Promoter/Partners’ Details section.

4. Authorized Representative 

If there is any Authorized Representative, enter the Enrollment ID in case of GST Practitioner and in case of Other the basic details as asked.

5. Principal Place of Business

The address, district, sector/circle/ward/charge/unit, commissionerate code, division code and range code. Also, enter the official contact number of taxpayer and nature of possession of premises as rented or owned or shared, etc. 

6. Additional Places of Business

Details of additional places of Business, if any.

7. Goods and Services

Details of goods and services along with the HSN codes or SAC for up to a maximum of 5 goods and 5 services on the top of your list.

8. State Specific Information

Professional tax employee code number, PT registration certificate number and State Excise License number with the name holding the license.

9. Aadhar Authentication

Choose whether or not willing to do Aadhaar authentication. If chose to go for aadhaar authentication, then physical verification of premise or site will not be required to be done by the officer, except in specific cases.

10. Verification

Tick on the declaration and submit the application using any of the following ways:

1. Companies and LLPs must submit application using DSC
2. Using e-Sign – OTP will be sent to Aadhaar registered number
3. Using EVC – OTP will be sent to the registered mobile

7. A message is displayed on successful application and Application Reference Number (ARN) is sent to registered email and mobile.
8. We can check the ARN status for registration status by entering the ARN on GST Portal.