Steps for applying for GST
- Every person, other than a non-resident taxable person who wants to register under GST must provide his Permanent Account Number (PAN), mobile number and e-mail address in Part A of FORM GST REG-01.
- The PAN shall be validated online via the Common Portal from the database maintained by the Central Board of Direct Taxes
- The mobile number is verified through a one-time password sent to the said mobile number.
- The e-mail address is verified through a separate one-time password sent to the said e-mail address.
- On successful verification of the PAN, mobile number and e-mail address, an application reference number (ARN) is generated and sent on the mobile number and e-mail address provided.
- Using the application reference number or ARN generated Part B of FORM GST REG-01 has to be submitted. It must be signed and documents specified in the Form must be submitted at the Common Portal either directly or through a Facilitation Centre, notified by the Board.