The entire GST registration process is online, making it quite convenient. Here’s a simplified breakdown:
Step 1: Visiting the Official GST Portal and Starting Your Application
First, open your web browser and go to the official GST portal: gst.gov.in. On the homepage, look for the "Services" menu, then click on "Registration," and finally select "New Registration." This will take you to the application form.
Step 2: Generating Your TRN (Temporary Reference Number) in Part A
The registration form is divided into two parts. In Part A, you'll provide basic details:
- Select "New Registration" and choose "Taxpayer" as the type.
- Select your "State/UT" and "District."
- Enter the "Legal Name of the Business" exactly as it appears on your PAN card.
- Enter your business's "Permanent Account Number (PAN)."
- Provide your "Email Address" and "Mobile Number" for the primary authorized signatory.
- Enter the "Captcha" and click "PROCEED."
You will then receive separate One-Time Passwords (OTPs) on your mobile number and email. Enter both OTPs to verify. After successful verification, a Temporary Reference Number (TRN) will be generated. Make sure to save this TRN, as you'll need it for Part B.
Step 3: Filling Your Business Details in Part B of the Application
With your TRN, return to the GST portal and select "New Registration" again, but this time, choose the "Temporary Reference Number (TRN)" option to log in. Enter your TRN and the captcha, then verify with another OTP.
Once logged in, you'll see your application with an expiry date. Click on "Action" to proceed to Part B, which has several sections to fill:
- Business Details: Enter your trade name, constitution of business (e.g., sole proprietorship, company), sector, and other relevant information.
- Promoter/Partners: Provide details of the proprietor, partners, or directors, including their names, addresses, PAN, Aadhaar, and photographs.
- Authorized Signatory: Provide details of the person authorized to sign documents on behalf of the business.
- Principal Place of Business: Enter the main address of your business operations.
- Goods and Services: Specify the types of goods or services you will be supplying. You'll need to provide HSN codes for goods and SAC codes for services.
- Bank Accounts: Provide details of your business bank account.
Step 4: Uploading All Your Documents Correctly
In Part B, you will also find sections to upload the required documents. Ensure all documents are clear, legible, and in the specified format (usually JPEG or PDF) and size (typically max 100 KB for images and 1 MB for PDFs). Double-check that all details in the uploaded documents match the information you've entered.
Step 5: Aadhaar Authentication and Application Verification
After filling all details and uploading documents, you will need to complete Aadhaar authentication. This involves verifying your Aadhaar number through an OTP sent to your Aadhaar-linked mobile number. This step is crucial for faster processing.
Finally, review your entire application. Once satisfied, apply using either a Digital Signature Certificate (DSC), e-sign (Aadhaar OTP based), or an Electronic Verification Code (EVC) sent to your registered mobile number.
Step 6: Receiving Your GSTIN and Registration Certificate (Form GST REG-06)
Upon successful submission, you will receive an Application Reference Number (ARN) on your registered mobile number and email ID. You can use this ARN to track the status of your application on the GST portal (gst.gov.in).
The GST department will review your application. If everything is in order, your GST registration will be approved. You will then receive your 15-digit Goods and Services Tax Identification Number (GSTIN) and your registration certificate in Form GST REG-06. This usually happens within 3-10 working days.