How to Register for GST India Online – Guide for GST Registration process Online

GST Registration process is online based and must be carried out on the government website gst.gov.in. Every dealer whose annual turnover exceeds Rs.20 lakh (Rs.40 lakh or Rs.10 lakh, as may vary depending upon state and kind of supplies) has to register for GST.

Latest updates on GST registration

28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.

1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.

5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.

31st January 2021
1. Persons applying for Registration in Form GST REG-01 as SEZ unit and SEZ developer would now be required to provide the validity period, as per Letter of Approval (LOA)/Letter of Permission (LOP).
2. A functionality has been provided to registrants to upload the copy of Notification issued by MEA /State while applying for Registration on GST Portal in Form GST REG-13.
3. Aadhaar Authentication for one Promoter and Primary authorized signatory has been implemented on the portal for existing taxpayers.

31st December 2020
1. For Taxpayers applying for new registration and opting for Aadhaar Authentication, the authentication would now be required to be done only for one Primary Authorized Signatory and one Promoter/Partner, instead of all.
2. A person registered as a GST Practitioner can now file an application for cancellation of their Registration, in Form GST PCT-06
3. While applying for a new Registration application, the taxpayers will now be shown some additional details related to the same PAN, in a table.
4. Immediately after initiation of GSTIN cancellation, the status of GSTIN for which cancellation is initiated will be shown as “Suspended” on the GST Portal.
5. Taxpayers can select the jurisdiction of CBIC and states/UTs on the basis of PIN code

20th August 2020
An option is given for Aadhaar authentication while obtaining the GST registration. The rules are amended with effect from 21st August 2020 as follows:
1. In case the aadhaar authentication is opted for, it must be completed while submitting the application. The date of application is earlier of the date of aadhaar authentication or fifteen days from the submission of the application in Part B of Form GST REG-01.
2. For the rest of the applicants, physical verification of place of business will be carried out, including document verification, as the case may be, with permission.
3. Cases of deemed approval have also been listed.

Click here to know more about aadhaar authentication.

27th June 2020
The time limit for completion or compliance has been further extended to 31st August 2020, where the time limit falls between the period from 20th March 2020 to 30th August 2020. But it does not include cases where a person needs to obtain GST registration under section 25 (Normal registration) and 27 (Registration as a casual taxable person/ non-resident taxable person) of the CGST Act.

3rd April 2020
The time limit for completion or compliance has been extended to 30th June 2020, where the time limit falls between the period from 20th March 2020 to 29th June 2020. It does not include cases where a person needs to obtain GST registration under section 25 (Normal registration) and 27 (Registration as a casual taxable person/ non-resident taxable person) of the CGST Act.

Here is a step-by-step guide on how to complete registration process online on the GST Portal–

Steps to fill up Part-A of GST Registration Application

Step 1 – Go to GST portal. Click on Services. Then, click on the ‘Registration’ tab and thereafter, select ‘New Registration’.

Step 2 – Enter the following details in Part A –

• Select New Registration radio button
• In the drop-down under ‘I am a’ – select Taxpayer
• Select State and District from the drop down
• Enter the Name of Business and PAN of the business
• Key in the Email Address and Mobile Number. The registered email id and mobile number will receive the OTPs.
• Click on Proceed

Step 3 – Enter the two OTPs received on the email and mobile. Click on Continue. If you have not received the OTP click on Resend OTP.

Step 4 – You will receive the 15-digit Temporary Reference Number (TRN) now. This will also be sent to your email and mobile. Note down the TRN. You need to complete filling the part-B details within the next 15 days.

Step 5 – Once again go to the GST portal. Select the ‘New Registration’ tab.

Step 6 – Select Temporary Reference Number (TRN). Enter the TRN and the captcha code and click on Proceed.

Step 7 – You will receive an OTP on the registered mobile and email. Enter the OTP and click on Proceed

Step 8 –You will see that the status of the application is shown as drafts. Click on Edit Icon.

Steps to fill Part-B of GST registration application

Step 9 – Part B has 10 sections. Fill in all the details and submit appropriate documents. The Aadhaar authentication section was added and the bank account section was made non-mandatory in 2020.

Here is the list of documents you need to keep handy while applying for GST registration-

• Photographs
• Constitution of the taxpayer
• Proof for the place of business
• Bank account details*
• Verification and aadhaar authentication, if chosen

* Bank account details are non-mandatory at the time of GST registration since 27th December 2018.

For more information about documents required for GST registration, watch our video:

Step 10 – Under the Business Details section, enter the trade name, business constitution and district.

Note: Trade name is completely different from the legal name of the business. 

Moving on, select ‘Yes/No’ to opt-in or out of the composition scheme, against the field- “Option for Composition”. Further, choose the type of registered person as manufacturers or service providers of work contract or any other person eligible for composition scheme.

Next up, enter the date of commencement of business and date from which liability arises. Also, select ‘Yes/No’ for type of registration as a casual taxable person and if ‘Yes’ is chosen, then generate the challan by entering the details for advance tax payment as per the GST law for casual taxable persons.

Further, under the ‘Reason to obtain registration, select the reason as ‘Input service distributor’ if that is the case, at this stage. Alternatively, many other options are available to choose from.

Based on the selection made, enter details in the fields that appear. For example, if you select ‘SEZ unit’, then enter the name of the SEZ, designation of approving authority, approval order number, etc. and upload the supporting documents.

In the Indicate Existing Registrations section, choose the type of existing registration such as Central Sales Tax, Excise or Service Tax, registration number and date of registration. Thereafter, click the ‘Add’ button.

Below screenshot shows the fields discussed above.

Once the details are entered, you notice that the tile turns blue in color indicating the completion of filling up details in that section.

Step 11 – Under the Promoters/Partners tab, you may enter the details of up to 10 Promoters or Partners. 

Personal details such as name, address, mobile number, date of birth, email address and gender and identity details such as Designation / Status and Director Identification Number if the taxpayer is a company, whether or not an Indian citizen, PAN and Aadhaar numbers must all be entered. 

Fill in the residential address and upload a photograph of the stakeholder. You are allowed to upload PDF or JPEG files with maximum file size for upload of 1 MB.

If the promoter is also the primary authorised signatory, then make the necessary selection. Click on the ‘SAVE & CONTINUE’ button to proceed.

Step 12 – Enter details of the Authorised signatory similar to the details entered for promoters/partners, in step 10.

In case of GST practitioner, enter the enrollment ID and in case of authorised representative, enter basic details as asked.

Step 13 – Enter Principal Place of Business details. 

The taxpayer’s principal place of business is the primary location within the state where he or she conducts business. The principal place of business is usually the address where the company’s books of accounts and documents are stored, as well as where the company’s president or top management is based.

Report 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. 

Next up, upload supporting documents, including consent letter or NOC for business on premises rented out and upload the proof of SEZ Unit/SEZ Developer approval for the premises, if applicable. Also, checkmark the Nature of business activities in the premises and add any additional places of businesses. Click on the ‘SAVE & CONTINUE’ button.

Notes: 

1. To know jurisdiction, click on the hyperlink available in that section. To know the steps to check jurisdiction, refer to our page: Steps to find GST jurisdiction.
2. If you are applying for registration as the IRP for undertaking CIRP of the taxpayer company, then provide details of original registration of that taxpayer (known as the corporate debtor).
3. For multiple document upload, append all documents as a single file and upload it. The maximum file size is 1 MB and format allowed in either PDF or JPEG and maximum of two files can be submitted.

Step 14 – Submit details of goods and services in the next tab along with the HSN codes or SAC for up to a maximum of 5 goods and 5 services on the top of your list.

The following screen appears for a composition scheme taxpayer.

Step 15 – Next, enter the Bank details of the taxpayer for up to 10 bank accounts. Submission of bank accounts details has been made optional from 27th December 2018. If you do not report these details at the time of GST registration, then after GSTIN is granted, you will get a prompt upon logging in for the first time on the GST portal to file a non-core amendment application to submit the bank details.

Also, upload supporting documents together with the details.

Step 16 – Under the State Specific Information tab, enter the professional tax employee code number, PT registration certificate number and State Excise License number with the name holding the license. Click on ‘SAVE & CONTINUE’.

Step 17 – Next, choose whether or not you are willing to do Aadhaar authentication. Learn more about the process and options available from our page, “All you need to know about Aadhaar authentication and steps”.

Note that if the authorised signatory 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. In such cases, the ARN will be generated right after that is complete.

Step 18 – Once all the details are filled in go to the Verification page. Tick on the declaration and submit the application using any of the following ways:

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

Step 19 – A message is displayed on successful application and Application Reference Number(ARN) is sent to registered email and mobile.

You can check the ARN status for your registration by entering the ARN in GST Portal.

Check now if GST registration applies to your business.

For easier and hassle free GST Registration opt for Clear Tax GST Registration services.

For more information on amendments to GST registration, read a host of articles by ClearTax:

• How to change authorised signatory
• Steps to reset mobile number or email address
• How to amend core fields of GST registration
• Steps to amend non-core fields of GST registration