How to Complete the GST Registration Process Online?
According to GST rules, it is mandatory for a business that has a turnover of above Rs.40 lakh to register as a normal taxable entity. This is referred to as the Goods and Service Tax (GST) registration process. The turnover is Rs.10 lakh for businesses that are present in hill states and North-Eastern states. The GST registration process can be completed within 6 working days.
GST registration can be easily done on the online GST portal. Business owners can fill a form on the GST portal and submit the necessary documents for registration. Businesses must complete the GST registration process. It is a criminal offense to carry out operations without registering for GST and heavy penalties are levied for non-registration.
What is GST Registration?
GST registration, in the context of India, refers to the mandatory process where businesses and individuals involved in the supply of goods or services need to register under the Goods and Services Tax (GST) Act. GST is a unified taxation system that was introduced in India in July 2017, replacing various indirect taxes such as VAT, service tax, and excise duty. This registration is essential for businesses to operate legally within the country and involves obtaining a unique GST identification number. Once registered, businesses are required to collect GST from their customers and can also claim Input Tax Credit (ITC) on the GST paid on their purchases. It is a crucial step for businesses operating in India to ensure compliance with the tax regulations and enjoy the benefits of the GST system.
Types of GST Registration
1. Normal Taxpayer
Businesses that have an annual turnover of more than Rs. 40 lakh (Rs. 20 lakh for businesses in the North-Eastern states and Himachal Pradesh) are required to register for GST under this type of registration, which is the most popular. In addition to being obligated to charge and collect GST on their sales, normal taxpayers are also entitled to receive input tax credits (ITCs) for their purchases.
2. Casual Taxable Person
A casual taxable person is a person who supplies goods or services occasionally or temporarily in a state in which they are not ordinarily resident or have a fixed place of business. For example, a person who sets up a stall at a trade fair in another state would be considered a casual taxable person. Casual taxable persons are required to register for GST if their aggregate turnover from such supplies exceeds Rs. 20 lakh in a financial year.
3. Composition Taxpayer
The composition scheme is a simplified GST compliance scheme for small businesses. To be eligible for the composition scheme, a business’s annual turnover must be less than Rs. 1.5 crore (Rs. 75 lakh for businesses in the North-Eastern states and Himachal Pradesh). Composition taxpayers are required to pay a fixed rate of GST on their turnover, and they are not eligible to claim ITC.
4. Non-Resident Taxable Person
A non-resident taxable person is a person who supplies goods or services to a person located in India, but does not have a fixed place of business in India. For example, a foreign company that sells software to an Indian customer would be considered a non-resident taxable person. Non-resident taxable persons are required to register for GST if they make taxable supplies to India exceeding Rs. 20 lakh in a financial year.
Online GST Registration Process
The step-by-step procedure that individuals must follow to complete GST Registration is mentioned below:
Step 1: Visit the GST portal at https://www.gst.gov.in and Click on the ‘Register Now’ link which can be found under the ‘Services’ tab
Step 2: Select ‘New Registration’ and Fill the below-mentioned details
Part – A
- Under the ‘I am a’ drop-down menu, select ‘Taxpayer’.
- Select the respective state and district.
- Enter the name of the Taxpayer.
- Enter the PAN of the taxpayer.
- Enter the email ID and mobile number in the respective boxes. The entered email ID and mobile number must be active as OTPs will be sent to them.
- Enter the image that is shown on the screen and click on ‘Proceed’.
- On the next page, enter the OTP that was sent to the email ID and mobile number in the respective boxes and Click on ‘Proceed’.
- You will be shown the Temporary Reference Number (TRN) on the screen. Make a note of the TRN (Which helps in further Steps).
Part – B
Step 1: Now, Visit the GST portal again and click on ‘Register’ under the ‘Services’ menu.
Step 2: Select TRN Number. Now, Enter TRN number and the captcha details. Click on ‘Proceed’ button.
Step 3: You will receive an OTP on your email ID and registered mobile number. Enter the OTP and click on ‘Proceed’.
Step 4: The status of your application will be available on the next page. On the right side, there will be an Edit icon, click on it.
Step 5: In the Next Step, There will be 10 sections which must be filled and has to submit the required documents. The list of documents that must be uploaded are:
- Business address proof
- Authorisation form
- The constitution of the taxpayer.
Upload the documents and move to Next Step.
Step 6: Visit the ‘Verification’ page and check the declaration, Then submit the application by using one of the below mentioned methods:
- By Electronic Verification Code (EVC). The code will be sent to the registered mobile number.
- In case companies are registering, the application must be submitted by using the Digital Signature Certificate (DSC).
Step 7: Upon Successful validation you will received mail and message for Adhaar Authentication. Once You will complete adhaar authentication. Application Reference Number (ARN) will be sent to the registered mobile number and email ID.
Note: You can check the status of the ARN on the GST portal.
How to Apply for GST Number?
Observe these easy steps to obtain a GST number:
Step 1: Go to www.gst.gov.in to access the official GST Portal.
Step 2: Click on ‘Registration’ after choosing ‘Services’ from the Services page.
Step 3: Next, select “New Registration” and complete the form by providing all necessary information, including a PAN for the firm and a valid email address and mobile number.
Step 4: After providing your information, click Proceed to obtain your GST Registration Number.
How to Check GST Registration Status Online?
To check your GST registration status online, you can follow these steps:
- Visit the GST portal at https://www.gst.gov.in/.
- Click on the Services tab.
- Under the Registration section, click on Track Application Status.
- On the next page, select Registration from the Module drop-down list.
- Enter your Application Reference Number (ARN) or Submission Reference Number (SRN) in the Application Reference No. field.
- Enter the captcha code and click on Search.
- Your GST registration status will be displayed on the next page.
How to Download the GST Registration Certificate?
The procedure to download the GST Registration Certificate is mentioned below:
- Step – 1: Visit https://www.gst.gov.in/
- Step – 2: Click on ‘Login’.
- Step – 3: On the next page, enter the username and password.
- Step – 4: Click on ‘Login’.
- Step – 5: Next, click on ‘Services’.
- Step – 6: Click on ‘User Services’.
- Step – 7: Select ‘View/Download Certificates’.
- Step – 8: On the next page, click on ‘Download’. The certificate will have details of the tax transactions.
GST Registration Exemption
The below-mentioned individuals and entities are exempt from GST registration:
- Businesses that manufacture supplies that come under reverse charge.
- Activities that do not come under the supply of goods or services. Examples of such activities are the sale of a building or land, funeral services, and services provided by an employee.
- Businesses that make non-GST/ non-taxable supplies. Examples are aviation turbine fuel, electricity, natural gas, high-speed diesel, and petrol.
- Businesses that make exempt/ nil-rated supplies.
- Businesses that fall under the threshold exemption limit.
Features of GST Registration
Following are a few characteristics of GST registration:
- State-specific and PAN-based GST registration is available.
- In another state, a person who is registered in one is known as a “unregistered person.”
- In each state or union territory where they provide services, suppliers are required to register.
- If a person owns a unit in a domestic tariff area (outside the SEZ) within the same state and is either a SEZ developer or a unit owner in a Special Economic Zone (SEZ), they must register the SEZ unit separately.
- At their primary place of business as well as at each additional business site, all registered individuals are required to display their registration certificates and GSTIN.
- A particular PAN-based legal organisation will have one GSTIN per State, which implies that a business company with branches in many states would have to register separately in each state. However, a person with several business locations in a State or Union territory may be given a separate registration for each location.
- GST registration is not tax-specific, which implies that there is just one registration for all taxes, including IGST, CGST, SGST/UTGST, and cesses.