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Guide on GST Registration & Documents Required

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Overview

GST is a single comprehensive tax on the supply of goods and services across India, except for the state of Jammu and Kashmir. It is applicable right from the manufacturer to the consumer and hence every business with a turnover of 40 lakhs or more needs to get registered. GST registration is a process by which an individual can register to become a GST taxpayer via a government website dedicated to the tax regime by accessing the GST registration portal. By doing so, the taxpayer will receive a 15-digit GSTIN (Good and Service Tax Identification Number) that essentially determines whether or not a business must pay GST.

So who must register for GST? All Individuals under a tax service, non-resident taxable individuals, all eCommerce portals, businesses with a turnover of 40 lakhs, people who sell goods via an eCommerce platform, and all those who live outside the country but provide services to residents of India.

How to Apply for Online GST Registrations?

  • Visit the GST website and click on ‘Register Now’ under the tab ‘Taxpayers’
  • Next, check the button ‘new Registration’ and fill in all the requested information
  • In the next step, enter the OTP shared on your mobile number as well as email address and click on ‘Proceed’
  • Here, make note of the numerical digits displayed on your screen as it represents the TRN (Temporary Reference Number)
  • Now, when you visit the GST portal, enter the TRN and captcha under the tab that says ‘Register’ and click on ‘Proceed’
  • You will once again receive an OTP and on entering it you will receive the GST status on your screen
  • On the right-hand side, click on the ‘Edit’ button and enter all the required GST details in the form and submit documents like the photograph, business address proof, all the information about your bank, authorization form, and information about the taxpayer’s establishment.
  • In the next stage, visit the page that says ‘Verification’, check the declaration, and finally submit the form either through an EVC (Electronic Verification Code), enter a digital signature and the OTP sent on the number registered with UIDAI, or if you are a company, the form must be submitted along with a DSC (Digital Signature Certificate)
  • Next, you will see a ‘Success’ message displayed on the screen and receive an ARN (Application Reference Number) on your registered number and email address
  • Once all this is done, you can check the GST registration status by entering the ARN on the GST portal

How to Check GST Registration Application Status

Once you have registered on the GST portal, you can check the status by following this process:

  • Visit the official GST website and click on ‘Services’ and then select ‘Registration’ followed by ‘Track Application’
  • Here, enter the ARN and click on ‘Search’
  • Next, the status will be displayed on the screen that could say either ‘Provisional’, ‘pending for Verification’, ‘Migrated’, or ‘Cancelled’.

GST Registration Process for New Business

If you have just started out in the business world and need to register your business for GST, here is a step-by-step guide:

  • Go to the GST official website and fill in part 1 of the registration form
  • Once done, you will get an ARN on your registered number
  • Fill in the remaining half of the form and upload the required documents
  • Here, you can get the registration certificate, after which you can submit the documents within 7 working days along with the GST REG-04

Documents Required for GST Registration

The following is the list of documents required for GST Registration

  • Incorporation Certificate of the company/business
  • PAN Card of the company/business
  • 1 cancelled cheque leaflet that has the company name
  • Bank Statement with the name and address of the company
  • PAN Cards and Address Proof of all the Directors and Promoters
  • Photograph of all the Promoters / Directors
  • Authorisation letter
  • DSC Authorised by all the Signatories
  • Business Address Proof – including documents like the Electricity bill or tax receipt with the address and NOC from the owner of the place

GST Registration Fees

GST registration can be done online using the government portal without any fees charged by the government. As you’ve seen in the GST Registration Process mentioned above, you can enter all the necessary details and upload all the documents on the GST portal, after which you will receive an ARN on your registered mobile number and email address. All you have to do is enter them in the right place on the screen, and you are all set.

Conclusion

GST registrations and filing used to be a tedious job but are now simplified by using the online format. With the introduction of GST, there is a steady regulation of the unorganized sector, lesser complications in the tax system, and similar treatment to all businesses, whether offline or online. As we’ve seen, any business in the supply of goods or services with a specific turnover needs to register by following the process and uploading the required documents to avoid any heavy penalties.

 

Paul Petersen

The author Paul Petersen