The GST Registration Process is entirely online through the official GST portal. Here is a detailed walkthrough:
Step 1: Visit the GST Portal
Go to the official GST website at www.gst.gov.in. Click on ‘Services’ and then select ‘Registration’ followed by ‘New Registration’.
Step 2: Fill Part A of Form GST REG-01
Enter your PAN number, mobile number, and email ID. An OTP will be sent to your registered mobile and email for verification. Once verified, you will receive a Temporary Reference Number (TRN).
Step 3: Fill Part B of Form GST REG-01
Log in using your TRN and complete Part B of the application. This involves entering detailed business information, uploading documents, and selecting your business type. You will also need to specify the HSN codes for your goods or SAC codes for your services.
Step 4: Verify with Digital Signature or EVC
Once the form is filled, verify and submit it using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). Companies and LLPs must use DSC, while proprietors and individuals can use EVC.
Step 5: Application Review by GST Officer
After submission, the application is reviewed by a GST officer. If everything is in order, you will receive your GSTIN and the GST Registration Certificate in Form GST REG-06 within 7 working days. If the officer requires additional documents or clarifications, they will raise a query, which you must respond to within 7 working days.
Step 6: Receive Your GSTIN
Once approved, your unique 15-digit GSTIN is issued and you are officially registered under GST. You can now start issuing GST-compliant invoices, collecting tax, and filing returns.