Introduction

Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services in India. It has replaced multiple taxes previously levied by the central and state governments. GST registration is mandatory for businesses with a turnover exceeding the prescribed threshold limit, as well as for certain other categories of businesses. This document outlines the step-by-step process of GST registration.

Steps for GST Registration

1. Determine Eligibility for Registration

• Evaluate if your business needs to register for GST. Mandatory registration applies to:
  • Businesses with aggregate turnover exceeding ₹20 lakhs (₹10 lakhs for special category states).
  • E-commerce operators.
  • Casual taxable persons.
  • Non-resident taxable persons.
  • Businesses making inter-state supplies.

2. Gather Required Documents

• Collect the necessary documents required for GST registration. These include:
  • PAN Card of the business or applicant.
  • Proof of Business Registration (like Certificate of Incorporation, Partnership Deed, etc.).
  • Identity and Address Proof of the promoters/directors (Aadhar card, passport, voter ID).
  • Address Proof of the business place (utility bill, rental agreement).
  • Bank Account Statement or cancelled cheque.
  • Digital Signature of the authorized signatory (if applicable).

3. Access the GST Portal

• Visit the official GST portal at www.gst.gov.in. Click on “Services” and select “Registration” to begin the registration process.

4. Complete the Application Form

• Click on “New Registration” and fill in the required details, including:
  • Type of taxpayer (e.g., individual, partnership, company).
  • Name of the business.
  • PAN of the business.
  • State and district.
  • Email address and mobile number.
• After filling in these details, click “Proceed.”

5. Receive OTP for Verification

• An OTP will be sent to the registered mobile number and email address. Enter the OTP to verify the details.

6. Fill Part B of the Application

• After verification, complete Part B of the application form, which includes details such as:
  • Business address.
  • Additional places of business (if any).
  • Bank account details.
  • Goods and services provided.
• Upload the required documents as specified.

7. Submit the Application

• Review the application form for any errors. Once confirmed, submit the application.

8. ARN Generation

• Upon successful submission, an Application Reference Number (ARN) will be generated. This ARN will be sent to your registered email and can be used to track the status of your application.

9. GST Officer Verification

• The GST officer will verify the application and the submitted documents. If everything is in order, they will approve the registration.

10. GST Registration Certificate

• After verification, you will receive the GST registration certificate in your registered email. This certificate contains your GSTIN (Goods and Services Tax Identification Number), which you must display on your invoices.

Required Documents for GST Registration

The following documents are required for GST registration:

1. PAN Card: Of the applicant or business entity.
2. Proof of Business Registration: Like Partnership Deed or Certificate of Incorporation.
3. Identity and Address Proof: For promoters/directors (Aadhar card, voter ID, etc.).
4. Business Place Address Proof: Utility bill or rental agreement.
5. Bank Account Details: Cancelled cheque or bank statement.
6. Digital Signature: For the authorized signatory (if applicable).

Conclusion

GST registration is a crucial step for businesses operating in India to ensure compliance with tax regulations. At Jitva Foundation, we provide comprehensive assistance throughout the GST registration process, helping you navigate the requirements smoothly.

For more information or assistance with your GST registration, feel free to contact us at [email protected] or visit our website at www.jitva.in.