How to Register for GST Online – Guide for GST Registration Process
All the indirect taxes which were imposed by the state or central government have been replaced by GST (Goods and Service Tax) from July, 2017. All the business entities involved in buying or selling goods or providing services or both are required to obtain GST registration. Non-registered entities will not be allowed to collect GST from a customer or claim an input tax credit of GST paid.
Every business carrying out a taxable supply of goods and services under GST regime and whose turnover exceeds the limit of Rs. 20 lakh/ 10 lakh as applicable are required to be registered as a normal taxable person. This process of registration is known as GST registration.
Following are the conditions to be fulfilled by an individual or entity to get GST registration:
- Entities in special category states having an annual turnover of Rs. 10 lakhs and above, and all the other entities in rest of India having an annual turnover of Rs. 20 lakhs and above are required to obtain GST registration. There are also several other conditions that could mandate GST registration in addition to the turnover criteria.
- Entities undertaking the inter-state supply of goods and services are also required to obtain GST registration, irrespective of annual turnover.
- Entities which are currently registered under any of the existing indirect tax regimes such as VAT, Excise Laws and Service Tax Laws are required to be registered under GST mandatorily.
- Entities involving the supply of goods and services through e-commerce platforms like Amazon, Flipkart, etc. are mandatorily required to be registered under GST.
- A casual taxation person who occasionally undertakes supply of goods and services and has not fixed place of business such as fireworks shops during Diwali festival time, are required to obtain the GST registration.
- Other entities who are required to obtain GST registration are input service distributor, agents of a supplier, non-resident taxable persons, etc.
GST registration is important as it enables you to avail various benefits that are available under GST regime. Person liable to take registration under this act shall be liable to take registration within 30 days from the date on which he becomes liable to registration.
Here comes the registration process for GST:
- Visit the government GST Portal (www.gst.gov.in) and click on the registration tab.
- Fill in details like PAN, mobile no., email id and state in Part-A of Form GST REG-01.
- After the PAN is verified on the GST portal and mobile no. and email ID is verified with OTP, you will receive a Temporary Reference Number (TRN) on the registered mobile no. and on email ID.
- After that you need to fill Part-B of Form GST REG-01 and specify the Temporary Reference Number (TRN). After uploading the required documents specified according to the type of business, the form can be submitted. On the Submission of your application, it will be verified with EVC generated to your registered mobile no or Email id And there is also the option of Digital Signature Certificate ( DSC) for verification. After verification, Application Reference Number is generated which will be received on Email id & also on mobile no. ARN can be used for future correspondence with GSTN.
- In case the additional information is required, you will be issued Form GST REG-03. Within 7 working days from the date of receipt of Form GST REG-03, you need to respond in Form GST REG-04 with required information.
- The office may reject your application if the details submitted are not satisfactory, which will be informed to you in Form GST REG-05.
- If you have provided all the required information via Form GST REG-01 or Form GST REG-04, a certificate of registration in Form GST REG-06 for the principal place of business as well as for any other place of business will be issued to you within 3 days of receipt of Form GST REG-01 or Form GST REG-04.
- If a person has multiple business verticals within a state, he can file a separate application for the registration in Form GST REG-01 for each business verticals. And if the application is rejected, you will be informed in Form GST REG-05.
There are some other GST registration forms for other stakeholders:
- Form GST REG-07: Application for registration as Tax Deductor or Tax Collector at source.
- Form GST REG-08: Order of Cancellation of application for registration as Tax Deductor or Tax Collector at the source.
- Form GST REG-09: Application for registration for Non-Resident Taxable Person.
- Form GST REG-09A: Application for registration of a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient.
- Form GST REG-10: Application for extension of period of operation by Casual Taxable person and Non-Resident Taxable person.
- Form GST REG-12: Application for allotment of Unique ID to UN organizations or Multilateral Financial Institution or any other class of person as notified by the commissioner.