How to do Online GST Registration?

What is Online GST Registration?

The Goods and Services Tax (GST) came to effect from 1st July, 2017. It implies on all the business entities dealing in goods and services. It is an all-in-one indirect tax that includes all the applicable state taxes and central taxes. It regulates all over India. The process of registration of GST is online for ease of the taxpayers. And once a taxpayer has registration under the GST a unique 15-digit identification number based on the state code is provided to them known as Goods and Services Tax Identification Number (GSTIN).

Additional Read: History of GST

Who Needs an Online GST Registration?

If a business entity has a turnover of twenty lakhs and above (ten lakhs in case of north- eastern states) then it has register itself with the Goods and Services Tax Network (GSTN).  Taxpayer with a turnover less than one crore and 50 lakhs can also opt for composition scheme under the GST for paying fixed rate on turnover. Also, the composition scheme gets rid of the long process of GST formalities and simplifies the process of payment for the taxpayer. If a business dealing in supply of services has a turnover above twenty lakhs and business dealing in supply of goods has a turnover above forty lakhs are to be registered under the GST. Also, businesses having outward supply in goods at an interstate level have to be registered under GST too. Any e-commerce business that a turnover less than twenty lakhs are not required to register themselves under the new GST laws.

Documents Required for Online GST Registration:

Taxpayers can register themselves online through GST portal provided by the Goods and Services Tax Council of India. For a GST registration the following procedure must be followed-

  • Applicant’s PAN card
  • Applicant’s AADHAAR card
  • Address proof of proprietor/all the partners /all the directors
  • Address proof the business entity (valid bills not older than two months)
  • Bank account statement of the owner/company/partners with a cancelled cheque
  • Certificate of incorporation and partnership deed
  • Memorandum of Association
  • Articles of Association
  • Digital signature
  • Resolution signed by all the members/directors/partners

Process of Online GST Registration:

  • Go to the GST Portal.
  • Under the SERVICES tab click REGISTRATION and then click NEW REGISTRATION to register yourself as new user.
  • From drop-down menu of I AM A select TAXPAYER.
  • Fill form GST REG-O1 and add all the personal details like your legal name, address etc.
  • Verify the information that you have entered and proceed further.
  • Part-1 of the registration is complete and you will receive a Temporary Reference Number or TRN.
  • Login with the TRN and go to the GST Registration page.
  • Submit all the details regarding the business.
  • Submit details of the proprietor/promoters/partners.
  • Submit the details of the person authorized to file GST Returns on your behalf.
  • Enter the address of the business entity and all the information related to it.
  • Upload the required documents.
  • Click on SAVE and CONTINUE. Sign digitally.
  • Submit to save the provided details.
  • You will receive an Application Reference Number or ARN.
  • Once the application is verified you will receive your GSTIN.
Author: Anil Agrawal
EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or