TaxTMI 
TaxTMI 
TaxTMI 
Goods and Services Tax (GST) is an extensive indirect tax that has replaced many indirect taxes in India. It is essential for businesses whose turnover exceeds the threshold limit to register under GST. Even if your business turnover is below the limit, voluntary registration can offer benefits like input tax credit. This article explains the procedure ofGST registration in India in simple language.
Who Needs GST Registration?
Before diving into the process, it’s important to understand who should register for GST.
You must register if:
- Your turnover exceeds ?40 lakhs (?20 lakhs for special category states).
- You are involved in the matter of interstate supply of goods/services.
- You operate an e-commerce business.
- You are a casual or normal taxable person or a non-resident taxable person.
- You are a supplier under the reverse charge mechanism.
Documents Required for GST Registration
To register for GST, you need to keep the following documents ready:
- PAN card of the business or applicant.
- Aadhaar card of the applicant.
- Proof of business registration or incorporation certificate.
- Address proof of business place (like electricity bill, rent agreement).
- Bank account details – cancelled cheque or the details of a bank statement.
- Photographs of the owner or partners.
- Digital Signature Certificate (DSC) for companies and LLPs.
Step-by-Step Procedure for GST Registration Online
Here is the simple step-by-step process for registering under GST through the online GST portal:
Step 1: Visit the GST Portal
Go to the official website – www.gst.gov.in
Step 2: Click on ‘Register Now’
On the home page, under ‘Taxpayers’, click on ‘Register Now’.
Step 3: Fill Part A of the Application
- Choose ‘New Registration’.
- Select your status: Taxpayer, GST Practitioner, etc.
- Fill in your name, PAN, email address, mobile number, and state.
- Enter the one-time password sent to your email and mobile.
- After the final verification, you’ll receive a Temporary Reference Number (TRN).
Step 4: Fill Part B of the Application
- Log in using your TRN and complete the second part of the registration.
- Upload the documents mentioned above.
- Provide business details like business name, trade name, business constitution (proprietorship, partnership, etc.), and address.
- Enter bank details.
- Upload photographs and authorization forms.
Step 5: Verification
- After submitting your application, it is verified through Aadhaar authentication or DSC (Digital Signature Certificate), depending on your type of business.
- If Aadhaar authentication is successful, registration is usually granted in 3 working days.
Step 6: GSTIN Allotment
- Once the application is finally approved, you will receive your GSTIN, also referred to as the Goods and Services Tax Identification Number.
- You can download your GST registration certificate from the portal.
Important Notes
- If your application is not processed within 7 working days and no notice is issued, the registration is deemed approved.
- If the officer finds any issue with your application, they may ask for the required additional documents or clarification. You must respond within 7 days.
- You must display the GSTIN at your business place.
Voluntary GST Registration
Even if your turnover is below the threshold limit, you can register voluntarily. Benefits include:
- Legal recognition as a supplier.
- Input tax credit on purchases.
- Ability to sell across India without restrictions.
Penalty for non-registration
If you are liable to register but fail to do so:
- A penalty of 10% of the tax amount due or ?10,000, whichever is higher, may be imposed.
- If fraud is involved, the penalty may go up to 100% of the tax amount.
Conclusion
Registering for GST is a simple, online and transparent process. It helps businesses become tax-compliant and avail several benefits like input tax credit, better credibility, and expansion opportunities. If you’re running a business in India, understanding and following the proper procedure of GST registration is essential for long-term growth and compliance.