GST Registration

GST registration is the formal enrolment of a business into the tax system. On registration, businesses obtain a unique Goods and Services Tax Identification Number (GSTIN) from the government. GSTIN is a 15-digit, PAN-based number used for legal identification and for collecting tax from customers for the government and for claiming input tax credit.

The following is a list of individuals and businesses/organisations who should apply for GST registration:

The 32nd GST Council Meeting increased the threshold limit for GST registration. These limits have been applicable since 1st April, 2019.

Note: The special category states under GST include Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand and Jammu & Kashmir (now a Union Territory).

Some of the key documents required for GST Registration include:

In addition to the above GST registration documents, different entities are required to submit some specific documents. You can find the list of the entity-specific documents here.

Steps to follow

Step 1: Visit the official GST website

Step 2: Click Services > Registration > New Registration option

Step 3: The following application form for registration under GST will be displayed. In the “New Registration” section, fill out the details in Part A of the form and click on “Proceed.

Step 4: On the subsequent OTP Verification page, enter the OTP you received on your mobile number and that on your email address. Please note that this OTP is valid for only 10 minutes.

Step 5: Once you verify the application, Part A of the GST registration form is completed. The system automatically generates and displays a Temporary Reference Number (TRN). This TRN, which is required for completion of registration under GST, is valid for only 15 days.

Note: You will receive the TRN acknowledgement information in your email as well as on your mobile number.

Step 6: Fill out Part B of the form. You can open Part B of the GST registration form by clicking on the “My Saved Applications” tab. Enter the TRN generated and the captcha text as shown on the screen below.

Step 7: Once you click “Proceed”, the following verification page will be displayed. Enter the OTP received on your registered mobile number and e-mail id.

Step 8: In the My Saved Applications page, click the Edit icon as shown below under the Action column.

Note: The status of the application for registering under GST is ‘Draft’ by default unless the application is submitted. Once the application is submitted, the status is changed to ‘Pending for Validation’.

Step 9: Now the GST registration application form with the following tabs will be displayed. Enter the relevant details in the following key tabs in the application form for GST registration:

Step 1: Visit the GST Login portal.

Step 2: Click Services & Registration & Track Application Status link

Step 3: Provide the ARN received on your email address after you submitted the registration application under GST. Type the captcha and click on “Search” to view the GST registration application status.

Subsequently, one of the following GST registration statuses will be displayed:

GST-registered taxpayers can download their GST Registration Certificate by following the steps discussed below. As no physical certificate is issued by the government, the applicant needs to download the GST Certificate from the online GST Portal.

Step 1: Login to the GST portal.

Step 2: Click on Services>User Services>View/Download Certificates.

Step 3: You will see Form REG-06 for GST Registration Certificate.Download the certificate by clicking on the download sign.

The GST Registration Certificate includes the GST Number (GSTIN) and key details of the registered business name, address, and date of registration of the business are displayed.

The second page shows the details of any additional places of business that you have mentioned.

The third page shows details of the person in charge of the business.

Paisabazaar has opened offline centres in multiple cities to help customers navigate the GST registration process smoothly. These offline centres provide expert assistance and step-by-step guidance for GST registration, GST filing and generating the GST certificate. Additionally, those willing to scale up their business can also apply for a business loan once their GST is set up.