Finance

An A-Z Guide To Walk You Through Online Registration For GST

The GST bill seeks to unify the various Indirect taxes levied at various stages of the goods and services supply chain in the country, under a single centralised tax. There are many gst benefits; some of them being a simplified taxation process, lowered tax burden on the customer and increased transparency in the system.

Under the GST bill, every goods and services provider in the country with an annual turnover of more than rupees 40 lakhs (except for those based in north-eastern states and hill states), must register with the government. Only certain specific businesses are exempt from this. Others who do not register will be considered violators and are liable to be heavily fined.

So how does one go about it? Let us guide you through the process.

Step 1: Register and Obtain Temporary Reference Number (TRN)

  1. The process for the registration is entirely digital and starts with the first generating and application form. To do this, you must visit the government gst registration portal. Before you start; however, ensure that you have a valid Indian mobile number, a PAN card and an email ID for the business that you are registering.
  2. Once there, look for the Services tab. Click on Services>Registration>New Registration.
  3. Fill in the form with the necessary details.
  4. Click on ‘Proceed’ once finished. Two OTPs will be generated; one will be sent to your mobile number and one to your email address.
  5. Enter them in on the site as required. Once this is done, your Temporary Reference Number (TRN) will be generated.

Step 2: Generate Your Application 

  1. Once you have your TRN in hand, you can either continue by clicking on ‘Proceed’ or go back to the Services tab and click on Services>Registration>New Registration. You will find an option saying ‘Temporary Registration Number’. Click on it.
  2. Enter in your TRN in the space provided. Fill in the captcha as required.
  3. A new OTP will be generated which you will have to enter in. Please note this is separate from the ones sent to you in the previous step.
  4. You will be redirected to a page that says ‘My Saved Application’.

Step 3: Complete Your Application

  1. The application, along with the necessary documents needs to be submitted within 15 days time. Before you proceed, check with your Tax Consultant or CA regarding documentation. Ensure that you have the following documents in hand:
  • Bank account details (including account number and IFSC code)
  • Photographs (of Authorised signatory/director/partner/promoter/karta of HUF or Hindu Undivided Family)
  • Proof of constitution of taxpayer
  • Proof of place of business
  • Deed of partnership/registration proof of business
  • Proof of appointment of Authorised signatory
  1. Click on the ‘Edit’ button to proceed.
  2. There are ten sections in the form. Click on each, fill the details as required and submit the appropriate documents. Make sure to ‘Save and Continue’ so that everything is properly stored.
  3. Once all the details are filled in, move to the ‘Verification’ section.

Step 4: Verification and Submission 

First, check the box next to the declaration. There are a few different ways to sign the form and finalise the submission.

Using a Digital Signature Certificate (DSC) 

  1. It is mandatory for companies and LLPs to verify via DSC.
  2. You will require the necessary program in order to do this. Please ensure you have it on your system before proceeding.
  3. The DSC used must be same as the one associated with the ‘Authorised signatory’ entered in the form. In case your company does not have a DSC, it must first be obtained from the appropriate certifying authorities.

Using e-Sign or EVC

  1. If verification is completed using e-Sign or EVC, an OTP will be sent to the mobile number or email address associated with the ‘Authorised signatory’ information that has been entered.

Step 5: Generation of Application Reference Number

  1. Once your form is successfully submitted, you will be sent a message of acknowledgement and an Application Reference Number (ARN).
  2. It may take up to a week for your application to get approved. In the meantime, you can track it by going to Services>Registration>Track Application.
  3. Once approved, you will be sent a message and email informing you of the same. You will also be given a temporary username and password with which you can login to the site. Once logged in, you will have to change your username and password for future use.
  4. The login details are to be used to download your GST Registration Certificate from www.gst.gov.in once you have received confirmation of approval of the application.

The website and process for registration are both user-friendly. With the certificate in hand, you will be able to file your taxes with ease, and the necessary details about your business will be stored on a centralised platform that is easy to access. We hope this guide helps you fulfil the same.