Simplified Laws Guide to Taxation and Legal Concern Registration under GST is compulsory for all persons having turnover more than the defined limits. Also some persons like e-commerce operator and casual taxable person are also required to register compulsory. Moreover, a person can also register voluntarily.
Process of Registration
The registration under gst can be done only through online mode through portal gst.gov.in.
Prerequisites for applying for GSTIN
- PAN (You can not apply for GSTIN without PAN)
- Mobile Number
- Email Id
- Bank Information (Proprietor’s saving account in case of Individual)
- Address Proof of business place and every additional place of business
Process of registration is as under
Step 1:- Open gst.gov.in and click on Register Now under Taxpayers (Normal)
Step 2:-On the next page, Fill all the details along with PAN, Mobile No. and Email ID. In legal name of business enter the name as exactly shown in PAN card. In case of Individual, the name of person is to be put here and the trade name to be entered in the “Trade Name” tab on the upcoming screen.
Step 3:- On the next page, One Time Password (OTP) for both mobile and email id is to be filed. Also note that at this stage OTPs are sent to confirm that both mobile and email belongs to you, therefore separate OTPs are send to mobile and email.
Step 4:- On next page, the user is shown the Temporary Reference Number (TRN). This number is for the purpose that if your session logged out or internet/computer shut offs unexpectedly then you can restart from where you had leaved. ( The last stage of saving form). For using TRN, go to second step and select Temporary reference number at top radio button. TRN is also send to email and mobile by the portal.
Step 5:- You will now arrived to the main form. You have to fill all the tabs and continue on every tab by clicking Save and continue at bottom. You can not skip a tab and has to go through the sequence defined only. For knowing your sector/circle/ward, click here –
Step 6:- On the last tab i.e verification tab, you have four options to verify the application. The options are
- Digital Signature (DSC)
- Aadhaar based Electronic Verification Code (EVC)
- Electronic verification code generated through net banking login on the common portal
- Electronic verification code generated on the common portal
Step 7:- If application or documents is found deficient or any clarification is sought by the officer then he may so intimate to the applicant electronically in FORM GST REG-03 within 3 common working days from the date of submission of application.
The applicant shall furnish electronically such clarification, information or documents sought, in FORM GST REG-04, within 7 common working days from the date of receipt of such intimation. However, PAN, State, mobile no. and email address given in Step – 1 can not be changed.
After successful verification of the application, you have to wait for 7 days to get your registration certificate.
Casual Taxable Person and Non resident person shall be given a temporary identification number by the Common Portal for making advance deposit of tax and acknowledgment in Form GST REG-02 shall be issued electronically thereafter.
GSTIN is a 15 digit alphanumeric number comprising of
(a) two characters for the State code.
(b) ten characters for the PAN or the Tax Deduction and Collection Account Number.
(c) two characters for the entity code.
(d) one checksum character.
