How to Apply and Register for GST: A Step-by-Step Guide
How to Apply and Register for GST: A Step-by-Step Guide
Who Needs to Register for GST?
1. Businesses with a Turnover Above the Threshold Limit:
- In most states, businesses with an annual turnover exceeding ₹20 lakhs (₹10 lakhs for northeastern states) need to register for GST.
2. Interstate Suppliers:
- Any business involved in the supply of goods or services across state boundaries.
3. E-commerce Operators:
- Entities facilitating online sales must register for GST.
4. Casual Taxable Persons:
- Individuals or businesses that occasionally supply goods or services in a state where they do not have a fixed place of business.
5. Agents of a Supplier:
- Agents, brokers, or other representatives who supply goods on behalf of others.
6. Reverse Charge Mechanism:
- Businesses required to pay tax under the reverse charge mechanism.
7. Non-Resident Taxable Persons:
- Foreign entities or individuals supplying goods or services in India.
Step-by-Step Guide to GST Registration
1. Prepare the Required Documents:
- PAN Card of the business or applicant.
- Aadhaar Card of the applicant.
- Proof of business registration or incorporation certificate.
- Identity and address proof of promoters/directors with photographs.
- Address proof of the business premises.
- Bank account statement/canceled cheque.
- Digital Signature (DSC) for companies and LLPs.
- Letter of Authorization or Board Resolution for authorized signatory.
2. Visit the GST Portal:
- Go to the official GST portal:https://www.gst.gov.in.
3. Click on 'Services':
- Under the 'Services' tab, click on 'Registration' and then 'New Registration'.
4. Fill in the Details:
- Select 'Taxpayer' under the 'I am a' dropdown.
- Fill in the details like state, district, legal name of the business (as per PAN), PAN, email address, and mobile number.
- Click 'Proceed'.
5. OTP Verification:
- Enter the OTP sent to your email and mobile number.
6. TRN (Temporary Reference Number):
- After verification, you will receive a TRN. Use this TRN to log in and complete the registration process.
7. Fill in Part B of the Registration Form:
- Log in with the TRN, enter the captcha, and click 'Proceed'.
- You will receive another OTP on the registered mobile number and email.
- Enter the OTP to proceed.
8. Upload Documents:
- Upload the necessary documents as mentioned above.
9. Verification:
- After uploading documents, verify the application using DSC (for companies and LLPs) or E-Signature (for proprietors and others).
10. ARN Generation:
- Once verified, an Application Reference Number (ARN) will be generated. You can use this ARN to track the status of your application.
11. GSTIN Allocation:
- Upon successful verification, you will receive your GSTIN (Goods and Services Tax Identification Number) and the GST registration certificate via email.
Conclusion
Registering for GST is a crucial step for businesses operating in India. Ensure you have all necessary documents and follow the above steps to complete your GST registration smoothly.