GST Registration Process

1. Liability to take the registration under GST arise if :-
2. Every supplier other than Special category state:- Turnover Exceed of Rs. 20 Lakh
3. Special category state:- Turnover Exceed  of Rs. 10 Lakh

• Aggregate Turnover means:-

Included :-

Taxable Supply + Exempt Supply (Including Non-GST Supply) + Zero Rated Supply + Inter-state Supply (Branch transfer having same PAN but different GST number)

Excluding:-

Reverse charge supply + CGST/SGST/IGST/UTGST/Cess

GST council in 32^nd meeting doubled that turnover limit (with effect from 01 April 2019):-

• Every supplier other than Special category state:- Turnover 20 Lakhs to 40 Lakhs
• Special category state:- Turnover 10 Lakhs to 20 Lakhs
• Composition dealer:- Turnover 75 Lakhs to 1.5 crore

• Before registration under GST a taxpayer shall have the following documents:-
• PAN Card
• Aadhaar Card
• Proof of Constitution like Certificate of Incorporation in case of Company, Partnership deed in case of Partnership firm etc.
• Passport size photo of proprietor, partner in case of partnership firm, directors in case of company etc.
• Proof of place of business like rent agreement or electricity bill or ownership proof etc.
• Copy of cancelled cheque or bank passbook front page or bank statement having the name of taxpayer.

• A taxpayer can take registration of GST easily by using following steps:-
• Go to website named as www.gst.gov.in
• Then go to

• ServicesRegistration——-New Registration

• Select an appropriate option from the tab

I am a……………Select State and District——Enter legal name of the business which is printed on your PAN card—-Email ID and Mobile number—-Click on Proceed button.

• A one time password (OTP) sends your Email ID and Mobile number, enter these OTP in respective column and click on continue button.

• You will receive an Temporary Reference Number (TRN) on your email and mobile number. Noted down this TRN number.

• Again go to Services——-Registration——-New Registration——-Select Temporary Reference Number——Enter this TRN number and captcha code—-Click on proceed

• You will receive again OTP on your Email id and mobile number, enter this OTP and click on continue button.

• Fill the following detail appropriately:-
• Business Details
• Promoter/Partners Details
• Select one Authorised signatory who will be responsible for all GST related activity.
• Authorised Representative
• Principal place of Business
• Detail of Additional place of Business
• Select the appropriate Goods and Services in which you want to deal.
• Enter Bank account detail
• After fill all the detail then go to verification page then click on declaration and submit the application by using the any one following options:-
• Use DSC
• E-sign:- In this option OTP sent to Aadhaar Registration number
• EVC – In this option OTP sent to Email Id and Mobile number

• A success massage will display on your screen and Application Reference Number (ARN) is sent to your Email id and mobile number.

• You can check the status of your application by entering this ARN number on GST portal.

Note:-

• GST registration certificate will be issued by government authority after 3 working days.
• GST number is a unique number. It is a fifteen digit unique number.
• If a business runs from more than one state then it is required to take separate GST registration for each state.
• Separate GST registration is required to take for two separate vertical business like a taxpayer run automobile business and run communication business  then it is required to take separate GST registration both business because both business not related to each other.