Determine Eligibility
- Mandatory Registration: Businesses with an aggregate turnover exceeding ₹40 lakhs (₹20 lakhs for northeastern and hilly states) are required to register for GST.
- Voluntary Registration: Businesses with turnover below these thresholds can also register voluntarily.
Step 2: Gather Required Documents
- For Individuals and Sole Proprietors:
- PAN Card
- Aadhaar Card
- Photograph
- Bank account details
- Address proof of the place of business
- For Companies:
- PAN Card of the company
- Certificate of Incorporation
- Memorandum of Association (MOA) / Articles of Association (AOA)
- PAN and Aadhaar of directors
- Photograph of directors
- Bank account details
- Address proof of the principal place of business
- Board resolution for authorization of a signatory
Step 3: Visit the GST Portal
- Go to the official GST portal https://www.gst.gov.in.
Step 4: Complete Part A of GST Registration
- Click on "Services" > "Registration" > "New Registration".
- Select "Taxpayer" under the ‘I am a’ drop-down menu.
- Fill in details: State, District, Legal Name of the Business, PAN, Email Address, and Mobile Number.
- Enter the Captcha and click "Proceed".
- You will receive an OTP on the email and mobile number provided. Enter the OTPs and click "Proceed".
- You will receive a Temporary Reference Number (TRN) on your registered email and mobile number.
Step 5: Complete Part B of GST Registration
- Return to the GST portal and click on "Services" > "Registration" > "New Registration".
- Select "Temporary Reference Number (TRN)".
- Enter the TRN and the Captcha, then click "Proceed".
- You will receive an OTP on the registered email and mobile number. Enter the OTP and click "Proceed".
- You will be directed to the "My Saved Application" page. Click on the "Edit" icon.
Step 6: Fill in Business Information
- Business Details: Trade name, Constitution of Business, District, Sector/ Circle/ Ward/ Charge/ Unit, Date of Commencement of Business, and Date on which liability to register arises.
- Promoters/ Partners Information: Personal details of promoters or partners.
- Authorized Signatory: Information about the authorized signatory.
- Principal Place of Business: Address proof and contact information.
- Additional Places of Business: If applicable.
- Goods and Services: Details of goods and services supplied by the business.
- Bank Account Details: Bank account number, IFSC code, and supporting document.
- Verification: Verify the application using Digital Signature Certificate (DSC)/ Electronic Verification Code (EVC)/ e-Signature.
Step 7: Submit Application
- After filling all the required details and uploading the necessary documents, submit the application using the appropriate verification method.
Step 8: ARN Generation
- After successful submission, an Application Reference Number (ARN) will be sent to your registered email and mobile number.
Step 9: Verification by GST Officer
- The GST officer will verify your application and the documents submitted.
Step 10: GSTIN Allotment
- Upon successful verification, a GSTIN (Goods and Services Tax Identification Number) will be issued to you.
- You can download the Registration Certificate from the GST portal.
Additional Tips
- Ensure all information is accurate to avoid rejections.
- Keep all original documents ready for verification if required.
- Regularly check your email and mobile for updates from the GST portal.
