What is the Procedure of GST Registration ?

The GST registration procedure is a straightforward process for businesses in India that need to register under the Goods and Services Tax (GST) system. It involves several steps, which are carried out online via the GST portal. Below is a step-by-step guide to the registration process:

Step-by-Step Procedure for GST Registration:

1. Visit the GST Portal:
   • Go to the official GST portal: www.gst.gov.in.
   • Click on the option ‘Services’ and then ‘Registration’. Select ‘New Registration’ from the dropdown menu.
2. Select the Type of Taxpayer:
   • Choose the appropriate type of taxpayer for registration:
     • Normal Taxpayer (for businesses above the threshold limit)
     • Composition Scheme (for small businesses with a turnover below ₹1.5 crore)
     • Casual Taxable Person (for temporary businesses, such as exhibitors at trade fairs)
     • Non-Resident Taxable Person (for businesses located outside India)
3. Fill in the Details:
   • You will be asked to provide details such as:
     • Legal Name of the business
     • PAN (Permanent Account Number) of the business or owner
     • Email Address and Mobile Number (for OTP verification)
     • State of the business’s operation
     • Constitution of the business (proprietorship, partnership, company, etc.)
4. Generate OTP:
   • Once the details are filled in, an OTP (One-Time Password) will be sent to your mobile number and email address for verification.
5. Submit Documents:
   • After verifying the OTP, you need to upload scanned copies of certain documents:
     • PAN Card of the business or proprietor
     • Proof of Business Address (e.g., electricity bill, lease deed, etc.)
     • Identity and Address Proof of the proprietor/partners (e.g., Aadhaar, passport, voter ID)
     • Bank Account Statement or Cancelled Cheque for verifying business bank details
6. ARN (Application Reference Number):
   • After submission, an ARN (Application Reference Number) will be generated. This number can be used to track the status of your application.
7. GST Application Processing:
   • The GST department will verify the details and documents submitted. This process can take up to 3-7 working days.
   • If there are any discrepancies or missing documents, the GST department will notify you, and you will be given an opportunity to rectify the issues.
8. GSTIN (GST Identification Number):
   • Upon successful verification, the GST department will issue a GSTIN (GST Identification Number), which is your unique identification number under the GST system.
   • You will also receive the GST Registration Certificate.

Key Documents Required for GST Registration:

• PAN of the business or proprietor
• Aadhaar Card of the applicant (for individual/proprietor)
• Proof of Business Address (e.g., utility bill, lease agreement)
• Photograph of the proprietor or authorized signatory
• Bank Account Details (bank statement or cancelled cheque)
• Partnership Deed/Certificate of Incorporation (if applicable)

Important Points:

• Threshold Limits: Registration is mandatory if the aggregate turnover exceeds ₹40 lakhs (for goods) or ₹20 lakhs (for services) in a financial year.
• Online Process: The entire process of GST registration can be done online, making it convenient for business owners to complete the registration without visiting a GST office.
• GST Certificate: Once the registration is successful, businesses will receive a GST certificate that needs to be displayed at the business location.

Sources:

• GST Portal – Registration Process
• GST Registration Guide