Step by Step GST Registration Procedure

Filing of GST Registration Application

For GST registration as a Normal Taxpayer/ Composition/ Casual Taxable Person perform the following steps:

1. Access the https://reg.gst.gov.in/registration/ URL. The GST Registration Home page is displayed.
2. Click on "services" option.
3. Click on "New Registration".

The Application form is divided into two parts:

Part A:

1. GST Registration page is displayed. Select "New Registration".
2. Select "Taxpayer" as the type to be registered.
3. Select your state for which GST Registration is required for your business.
4. Legal Name of Business (As mentioned in PAN).
5. Permanent Account Number (PAN) of your business or Proprietor.

{Note: PAN is mandatory for GST Registration}

{Don't have PAN; you can apply for PAN (Click here)}

6. Email Address of Authorized Signatory.
7. Valid mobile number of Authorized Signatory.
8. Enter the captcha text.
9. Click on PROCEED button.
10. OTP Verification box will pop up.
11. Enter OTP you have received on your mobile number & E-mail ID separately.
12. Click on PROCEED button.
13. Temporary Reference Number (TRN) is will be generated.
14. Click on PROCEED button.

Part B:

1. Enter the TRN generated and enter the captcha text.
2. Click on PROCEED button.
3. Enter OTP you have received on your mobile number & E-mail ID separately.
4. Click on PROCEED button.
5. My Saved Application page will be displayed.

{Note: The status of GST registration application is 'Draft' unless the application is submitted. Once the application is submitted, the status will change to 'Pending for Validation'.}

Topmost bar on the page display ten tabs as Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information, and Verification.

Click each tab separately and complete the details.

1. BUSINESS DETAILS:

Information related to the business which is required for GST registration should be filed in this tab.

1. Enter the trade name of your business.

{Note: There is a difference in Trade name and legal name of the business.}

2. Select the type of business formation. This can be validated with CBDT under PAN entered in Part A of form.
3. Choose the district and sector number of your business.
4. In case you want to opt for composition scheme. Click on the checkbox.
5. Date of commencement of should be marked.
6. Select the Date on which liability to register arises.
7. A casual taxable person shall electronically submit an application at least five days prior to the commencement of business.

2. PROMOTER/ PARTNERS

Stakeholder details, which is to be constituted in the details of the business. Details of at most 10 Promoters or Partners can be filed in.

1. Fill in personal details of stakeholder {Name, date of birth, address, mobile number, email address, and gender}
2. Enter official information of stakeholder {Designation of stakeholder, Director Identification Number (DIN)}
3. If you are an India citizen select "Yes", In case of No, Enter your passport number.
4. Mention PAN details.
5. Enter the Aadhar details of the stakeholder.
6. Enter the address of promoters.
7. Upload their recent photograph.

3. AUTHORIZED SIGNATORY

Details of authorized signatory are displayed here.

1. In case of Primary Authorized Signatory, select the appropriate option.
2. Enter the personal details of authorized signatory.
3. Enter official information of stakeholder {Designation of stakeholder, Director Identification Number (DIN)}
4. If you are an India citizen select "Yes", In case of No, Enter your passport number.
5. Mention PAN details.
6. Enter the Aadhaar number of a promoter.

4. AUTHORIZED REPRESENTATIVE

Details of authorized representative should be mentioned here.

In case of GST Registration Practitioner,

• Enter the enrolment ID of GST Registration Practitioner representing you.
• Click the SEARCH button.

In case of other,

• Name of person, designation, mobile number and email address of authorized representative.
• Click the SAVE & CONTINUE button.

5. PRINCIPAL PLACE OF BUSINESS

1. Principal Place of Business is the prime location within the State where the substantial activity of the business is performed.
2. Fill the address details pertaining to the principal place of business.
3. Enter the official contact details
4. Select the nature of possession of premises.
5. Upload the documents which are required to be verified.

6. ADDITIONAL PLACES OF BUSINESS

1. Enter the number of additional places of business and click the ADD NEW button. Similar to the above-mentioned point (5).

7. GOODS AND SERVICES

1. Goods and services supplied by the business are mentioned under this dialogue box.
2. In case you deal with Goods or Commodities, you need to mention the HSN Code in the Goods tab. In case you deal with services, you'll have to mention your Service Classification Code (SCC) in the Services tab.

8. BANK ACCOUNTS

1. Bank accounts details maintained for conducting business area to be mentioned here.
2. Enter the number of bank accounts and click the ADD NEW button.
3. Enter the Bank account number.
4. Select the type of account.
5. Enter the IFSC code.
6. Upload the scanned copy of Bank passbook/ statement.

9. STATE SPECIFIC INFORMATION

1. Details of the state in which your business is located.
2. Specify your professions tax E.C number.
3. Professional Tax Registration Certificate (RC) No. must be mentioned.
4. State Excise License No. must be specified.
5. Specify the name of the person holding the excise license.

10. VERIFICATION

1. Select the Verification checkbox.
2. Name of authorized signatory should be selected.
3. Enter the place where the form is filed.
4. After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.