What is the procedure of online GST registration in India?

Registering for GST (Goods and Services Tax) online in India involves several steps. Here is a comprehensive guide to help you through the process:

Step 1: Prepare the Required Documents

Before starting the registration process, ensure you have the necessary documents ready:

• • PAN Card of the business or applicant.
  • Aadhaar Card of the applicant.
  • Proof of business registration or incorporation certificate.
  • Identity and address proof of promoters/directors with photographs.
  • Address proof of the business place (electricity bill, rent agreement, etc.).
  • Bank account statement/cancelled cheque.
  • Digital Signature Certificate (DSC) for companies and LLPs.
  • Letter of Authorization/Board Resolution for authorized signatory.

Step 2: Visit the GST Portal

• • Go to the official GST portal: GST Portal.

Step 3: Generate a Temporary Reference Number (TRN)

Click on ‘Services’ -> ‘Registration’ -> ‘New Registration’.

Select ‘New Registration’ and fill in the required details, including:

• • Legal Name of the Business (as per PAN)
  • PAN
  • Email Address
  • Mobile Number

Enter the Captcha code and click ‘Proceed’.

Verify Email and Mobile Number using the OTPs sent to your email and phone.

After verification, you will receive a Temporary Reference Number (TRN). Make a note of this TRN.

Step 4: Complete the Part-B of the Registration Form

Go back to the GST Portal.

Click on ‘Services’ -> ‘Registration’ -> ‘New Registration’.

Select ‘Temporary Reference Number (TRN)’, enter the TRN and Captcha, then click ‘Proceed’.

Enter the OTP sent to your email and mobile to proceed.

Fill in the Part-B of the GST REG-01 form with the required details:

• • Business Details
  • Promoter/Partners
  • Authorized Signatory
  • Principal Place of Business
  • Additional Places of Business
  • Goods and Services (HSN/SAC Codes)
  • State-specific Information

Step 5: Upload Required Documents

Upload the necessary documents as per the instructions provided on the portal.

Ensure all documents are in the specified formats and sizes.

Step 6: Verification and Submission

Use DSC/E-Signature or EVC (Electronic Verification Code) to verify the application. Note that DSC is mandatory for companies and LLPs.

Submit the Application. Upon successful submission, you will receive an Application Reference Number (ARN) via email and SMS.

Step 7: Application Processing

The GST officer will review your application. If additional information or clarification is needed, you will be notified via email.

If everything is in order, you will receive the GSTIN (Goods and Services Tax Identification Number) and GST registration certificate within 7 working days.

Step 8: Post-Registration

• • Download the GST Registration Certificate from the GST portal.
  • Display the GSTIN prominently at your business premises.
  • Start issuing GST-compliant invoices and file GST returns as required.

Tips for Smooth Registration

• • Ensure all information is accurate and matches the documents provided.
  • Double-check the HSN/SAC codes relevant to your goods/services.
  • Keep track of your ARN and check the status on the GST portal regularly.

By following these steps carefully, you can complete the GST registration process online in India efficiently.