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Home GST GST Payment and Registration GST Registration - Application & Process Guide
GST Registration Online -
Complete Process Guide
Updated on: 14 Oct, 2024 06:00 PM
With the implementation of the GST Act and its continuous updation, new assessees
are getting covered under the purview of GST. Moreover, as soon as they fall under the
category, the process of registration starts for them. GST Council has laid down a very
easy procedure for registration. In this guide, we are covering the registration process
step by step to make it even easier and understandable for a layperson.
Contents
Registration Part A
Part B
Business Details
Promoters/ Partners
Authorized Signatory
Authorized Representative
Principal Place of Business
Additional Place of Business
Goods and Services
State Specific Information
Verification
Application Status
Application for Filing Clarifications
Registration Part A
The registration process is classified into two parts, i.e., Part A and Part B. To complete
the Part A, user has to follow the following steps:
Visit GST Portal
Visit GST Portal or click on the link https://www.gst.gov.in/. The page will be
displayed like the one below.
On the homepage go for Services > Registration > New Registration, or
Under the New Registration tab, the user is required to fill the form as per the
fields of information required as shown in the image.
In the “I am a” tab, the user has to select from the various options for which he
is required to register, such as Taxpayer, Deductor, Collector, and so on.
After that the user has to fill the details such as State/ UT of the user, District, Legal
Name of business as mentioned in the PAN, PAN, Email address and mobile Number
for separate OTP verification.
Now the user is required to fill the six-digit OTP received in mobile and email
separately, and click on Proceed.
After the successful verification of OTP, the user will get Fifteen digit
alphanumeric TRN.
Part B
Now to complete Part B of the Registration Process, the user has to login again in the
portal using the TRN received at the end of Part A.
Enter the TRN along with the CAPTCHA displayed in the image and click
Proceed.
Enter the OTP received on Mobile/ Email, and click on Proceed.
On the Dashboard, Under My Saved Application, click on the Edit Tool under
Action tab as highlighted in the image below.
In this step the user is required to provide the details under the following tabs
in different forms by clicking and saving the details in each form.
Now let’s discuss the details required under different tabs one by one.
Business Details
User is required to fill in the details such as
Trade name,
Constitution of Business
District
State Jurisdiction Circle,
Center Jurisdiction details such as commissionerate, division, Range, and
Casual and composition scheme
.
The reason for obtaining the registration is also stated in the form
The existing registration of the business under different acts as specified in the
drop down list along with the proof of existing registration by uploading the
certificate.
User can select the option of being registered as a Casual Taxpayer, and if Yes then he
is required to provide details of the Estimated Supplies and Estimated Net Tax Liability
as shown in the image.
After that user is required to click on Generate Challan option to pay the estimated Tax
Liability.User can also go for the Composition Scheme in this Form by selecting Yes for
composition Scheme. In this form, he is required to select the checkbox of the
declaration related to the opting the Composition Scheme.
Promoters/ Partners
In this head, the details of Proprietor is to be filled such as
Personal Information, i.e., Name, Father Name, DOB, Mobile Number, Email ID,
Gender.
Identity Information, i.e., Designation, DIN (in case of Company), PAN, Aadhaar
Number.
Residential Address of the Promoter/ Partner.
The user is also required to upload the proof of address in a file less than 100 kb. The
person who entered here can also be considered as an authorized signatory.
Moreover, the information of the same is auto-populated in the Next tab of Authorized
Signatory.
Authorized Signatory
The User can also add other authorized signatory and mark any of them as a primary
authorized signatory. The user can make up to 10 authorized signatories. The details
required as shown below in the image. The proof of details and photographs of the
signatories are required to be uploaded.
Authorized Representative
The user is required to select Yes if the business has an Authorized Representative or
if not then he can click on the Save and Continue option. If the user selects Yes for
Authorized Representative, then he has to provide the following additional details as
shown in the image below.
Principal Place of Business
The next Tab is for filing the details of Principal Place of Business in which the details
of the place is required to be filed such as:
Address
Contact Information
Nature of Possession of Premises such as lease, owned, consented, etc.
Nature of business activities that are carried at such place
Additional Place of Business
The user can fill in the details of additional places of business by clicking on the Add
New option as shown below.
After clicking the ADD NEW option, a form as shown below will open and requiring the
details of such additional place and after providing such details click on Save &
Continue.
Goods and Services
Under this Tab the Goods or services in which the business deals are required to be
selected by using the HSN Code for Goods and SAC Code for Services as shown in
the image.
State Specific Information
In this Tab, the user is required to fill the details such as:
Professional Tax Employee Code
Professional Tax Registration Certificate Number
State Excise License Number
Name of person in whose name Excise Licence is held
After filing this information click Save & Continue.
Verification
In this tab, the user is required to submit the Part B by click on the checkbox for
declaration related to the information furnished along with its verification by using DSC
, E-signature, EVC.
After successful verification, the success message is displayed on the screen. The
acknowledgment for such submission will be sent on the mail in the next 15 minutes
after the successful verification and validation by the system.
Application Status
For checking the status of the application submitted, the user can choose between
various available options.
After logging in using the TRN, the user can see the status of the application on
the dashboard itself.
Under the Services Tab, selecting the option of Track application Status, and
after that use the ARN to search for the application.
The various kinds of status that will be displayed as the current status of the application and their
meaning
Status Description
Draft Application is saved but not yet submitted for
registration at the portal
Active After the successful generation of the TRN, the status
of TRN becomes Active or when the application has
approved the status of GSTIN becomes active
Expired After the expiry of 15 days and also the application is
not submitted at the portal the status of TRN becomes
expired
ARN Generated After submission of application at the Portal, the status
of TRN shows as ARN Generated
Inactive On the rejection of the application/ Post expiry of the
validity period of 90 days status of the Provisional
GSTIN for the Casual Dealer or Non-Resident Taxable
Person
Provisional Status of GSTIN, when the creation of challan is
initiated until the registration form is approved (for the
casual taxpayer)
Pending for After submission of the application but before
Validation Generation of the ARN at the portal
Validation When the validation of the application fails until ARN is
Error generated after the submission of the application form
Pending for After successful submission of the Application Form at
Processing the GST Portal
Pending for Department issue a notice for seeking clarification for
Clarification the details furnished
Pending for After submitting the clarifications/ response as
Order required under Notice for clarifications
Approved In case the Registration Application is approved by the
department.
Rejected In case, the Registration Application is rejected by the
department
Application for Filing Clarifications
If the user receives notice seeking clarifications for the details furnished while
registration, he can respond to the notice by following the below mentioned steps:
Visit the GST portal or click on the link https://www.gst.gov.in/
Then log in using the valid credentials,
After login go for Services > Registration > Application for Filing Clarification,
Search for the Notice using the Reference Number of Notice or Application
Reference Number (ARN) of the user.
Now the user has the option of first Editing or modifying the existing
information entered and second to provide additional information in response
to the queries raised by the department in the notice.
User can submit with the use of DSC or E-sign as eligible for the user
After the successful submission, the success message is displayed on the
screen.
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CA Abhishek Soni
Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-
founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and
authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide
industry experience from telecom, retail to manufacturing to entertainment where he has handled
various national and international assignments.
