To do any business registration under GST must needed. Even if you do not fall under the mandatory criteria of GST registration, there are multiple benefits of registering business under GST regime. One of the foremost benefit is that you can claim ITC on purchases made for the businesses.
You can either handover the work of GST registration to us i.e. Taxofile or you can do it by your own as well.
Before enrolling for registration, it is necessary to know the applicability of GST Registration and types of taxpayers.
Applicability of GST Registration:
To know the applicability of GST and incidental information just click on the link given below;
Types of Taxpayers or Types of GST Registration:
1. Normal Taxpayer
Basically, the normal taxpayer is the one who does not fall under any other specified category. Taxpayers registering for normal taxpayer does not require a deposit and there is any expiry date for their registration unless they are contravening any provisions.
2. Composition Taxpayer
Composition scheme is an alternative method of levy of tax designed for those taxpayers whose aggregate turnover is below 1.5 Crore and this limit is Rs. 75 Lakhs in case of all north eastern states (except assam) and Uttarakhand. The taxpayer cannot avail the ITC (Input Tax Credit) as a Composition Dealer.
3. Casual Taxpayer
Casual Taxpayer is the person who provides goods or services occasionally. The person who desires to setup shop or stall on seasonal basis can opt registration under this category. The duration of GST registration under this category is 3 months which can renewed. The casual taxpayer has to obtain registration before conducting business.
4. Non-Resident Taxable Person (NRTP)
NRTP means any person who occasionally undertakes transaction involving supply of goods or services but has no fixed place of business or residence in India.
GST Registration Documents
Without the following documents you cannot proceed further with the GST registration;
GST Registration Process Online
The entire GST registration process you must do online with the help of documents as prescribed. Just follow the below steps for GST Registration;
Step 1: Go to the official website of GST
· Click on the link:- https://www.gst.gov.in
· Select services from drop down menu
· Click on new registration
Step 2: Generate TRN (Temporary Reference Number)
The new registration place will be displayed, then fill the below mentioned details;
Under drop down menu of “I am” select respective type of taxpayer.
· Select the respective state and district.
· Enter the name of the business.
· Enter the PAN of the business;
- In case of Proprietor: PAN of the Proprietor
- In case of Partnership or LLP: PAN of the Company or LLP
· Enter the active email ID and mobile number in the respective boxes.
· Enter the given captcha.
· Then Click on the tab “Proceed” further
Step 3: OTP Verification & TRN Generation
On submission of above information below image will display for authentication. Then enter the respective details in boxes.
- In the Mobile OTP field, enter the OTP.
- In the Email OTP field, enter the OTP.
Step 4: TRN (Temporary Reference Number) Generated
After submitting valid OTP’s below image will appear. Once TRN is generated you can complete the rest GST registration process in 15 days.
Step 5: Log in with TRN (Temporary Reference Number)
To begin the GST registration process log in with your TRN and enter the respective captcha unlike shown in below image.
Step 6: Action
After logged in, below image will be appear. Click on the mark given under Action column.
Step 7: Submit Business Information
On the next page you must fill entire details regarding your business such as;
- In the place of Trade Name, enter the trade name of the business.
- Input the Constitution of the Business from the drop-down list.
- Enter the District and Sector/ Circle / Ward / Charge/ Unit from the drop-down list.
- opt for the Composition Scheme, if necessary
- Enter the date of commencement of business.
- Select the Date on which liability to register arises. This is the day when business crossed the aggregate turnover threshold or if he falls under the category of mandatory registration under GST.
- Taxpayers are required to file the application for new GST registration within 30 days from the date on which the liability to register arises.
Step 8: Submit Promoter Information
In the next step fill entire details of Promoter. In case of proprietorship enter the details of Proprietor. In case of company, enter the details of directors. The details are;
- Personal details of the promoter like name, date of birth, address, mobile number, email address and gender.
- Designation of the promoter.
- DIN of the Promoter, only for the following types of applicants:
-Private Limited Company
-Public Limited Company
-Public Sector Undertaking
-Foreign Company registered in India
- Details of citizenship
- PAN & Aadhaar
- Residential address
- Click on the Save & Continue
Step 9. Submit Authorised Signatory Information
After filling promoter’s information, fill the respective details of Authorised Signatory. Authorised Signatory is the person who is nominated by promoters to take the responsibility of filing GST returns or who will maintain the necessary compliance. Authorised signatory has the access of GST Portal of taxpayer and take care of wide range of transactions made by taxpayer.
Step 10. Principal Place of Business:
The Principal place of business is a place where taxpayer conduct its business.
It is basically a primary location where taxpayer operates its business.
Following documents are necessary as an evidence of principal place of business;
1. Electricity bill/ Property Tax receipt (In case of owned premises)
2. Rental agreement and any utility bill of the owner (in case of rented premises)
In the drop-down menu of Commissionerate Code, Division Code and Range Code select the appropriate choice.
Note: with the help of below link you can get the respective codes
Note: In case of additional place of business, requires to mention address of that as well
Step 11. Details of Goods & Services:
In this section, the taxpayer must provide the details of top 5 goods & services supplied by him. In case of goods must mention HSN code and in case of services must provide SCN code.
12. State Specific Information
At this statge applicant may mention,
-Professiional Tax Employee Code (EC) No.
-Professional Tax Registration Certificate (RC) No.
-State Excise Licence No.
-Name of the person in whose name Excise License is held
14. Aadhar Authentication
Aadhar authentication is optional but it is advisable. Check out the below image to know how it works.
Step 14. Verification:
In this step, check out the details filled by you before submission. After that select verification checkbox. Then, select the Name of Authorized Signatory from drop-down list. Enter the location where the form is filled. Finally, digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.
Note: Digitally signing using DSC is mandatory in case of LLP and Companies.
GST Registration Status
After completing all the steps, the Income Tax Department will give you an intimation within 7 days regarding whether your application has been approved or not. In case your application is not approved you can resubmit the same. You will receive an intimation on your contact details which you have given at the time of registration.
Follow the below steps to know the GST Registration Status;
Step 1: Click on the link given; https://www.gst.gov.in/
Step 2: Click to 'Services’ > ‘Registration’ > ‘Track Application Status’.
Step 3: Enter your ARN (Application Reference Number) number and Captcha code. Then, click on “SEARCH” button.
After following the above steps, you will receive any of the following GST registration status of yours:
· Provisional status
· Pending for verification status
· Validation against error status
· Migrated status
· Cancelled status
GST Registration Certificate Download
Checkout the below steps to download The GST Registration Certificate;
Step 1: Click on the given link https://www.gst.gov.in/
Step 2: Click on ‘Login’.
Step 3: Enter the username and password.
Step 4: Click on ‘Login’.
Step 5: Click on ‘Services’.
Step 6: Click on ‘User Services’.
Step 7: Select ‘View/Download Certificates’.
Step 8: Click on ‘Download’.
Easily you can download the GST registration certificate with the help of above steps.
With the help of above steps you can easily register under GST Portal. There are multiple benefits of GST registration, so if you are conducting a business make sure that you are registering under GST portal.