GST Registration, Process, and FAQs
What are the documents required for GST registration?
The Goods and Services Tax, 2017 changed the entire scenario of the indirect tax regime. Apart from streamlining the whole structure, it brought within its ambit those sectors that once were exempt under the erstwhile VAT regime. Due to this, GST registration was now mandatory if the thresholds were crossed or other criteria were fulfilled. Apart from that, many people began to opt for it for the ease of doing business. What exactly is the process?
GST Registration Process – How to Apply for GST Number?
GST registration is an entirely online process. The taxpayer shall file Form GST REG-01 for online GST registration. The government does not charge any fees for GST registration. Here is the step-by-step guide of the process:
- Go to the official website of GST, https://www.gst.gov.in/. Select the 'Services' tab on the home page and click on 'Registration.' Subsequently, select 'New Registration.
- A new page will appear with a default check on the 'New Registration' checkbox. It is PART-A of the GST Registration form. Start filling in all the details. Ensure that the name you enter matches exactly with the CBDT database, i.e., the name you provided for your PAN card application
- After filling in the details, click on the 'Proceed' tab. You will receive separate OTPs on the mobile number and the Email ID you have provided. Fill in the password to generate a Temporary Reference Number (TRN). Save this number for all your future references.
- Again, go to 'Services,' select 'Registration,' and then 'New Registration.' Check the 'Temporary Reference Number (TRN)' checkbox this time. A similar OTP will be sent to your mobile number and Email ID. Enter that OTP and start filling in the requisite details in PART-B of the GST Registration form. If you get logged out of the portal, you can again log in through the TRN number as you did in this step.
- The following documents will be required to be uploaded while filling PART-B of the form:
- Photographs of the taxpayer
- Address proof of Place of Business
- Constitutional document of the business (if applicable)
- Authority Letter (if applicable)
- The portal will ask for the Aadhaar Authentication option. If the mobile number provided to the UIDAI for the Aadhaar card is active, you can select the Aadhaar authentication option.
- Once you have filled in the entire form, submit it by selecting either the DSC option or EVC option. The EVC will be sent to your mobile and Email-ID that you furnished in the form.
- After submitting, if you have selected the Aadhaar authentication option, you will receive a link for verification on your mobile and Email-ID. Open the link, check the consent checkbox, select the Aadhaar number and enter your Aadhaar card number. Then click on the Validate Aadhaar Number tab. An OTP will be sent on your mobile number registered with UIDAI. Enter the OTP and Click on Submit. You will receive an Application Reference Number (ARN) on your mobile and Email-ID.
- If you have not opted for Aadhaar authentication, the GST officer will conduct physical verification of your business premises. In this case, ARN will be directly generated upon submitting the form after Step-7. Save this ARN number to track the application status.
- Upon approval, you will receive your GST Identification Number (GSTIN) along with one time User Id and password on your Email-ID. In case of any query, a show-cause notice will be issued requiring clarification or furnishing of additional documentation. If the GST officer is satisfied, he will approve the application or serve the rejection order.
Frequently Asked Questions
Q: What are the documents required for GST Registration?
A: The documents for GST registration are as follows:
- PAN Card
- Aadhaar Card
- Business constitution documents (if applicable)
- Proof of Place of Business
- Bank account details (canceled cheque/ first page of passbook/ bank statement)
Q: If the GST registration application is rejected, will I be able to apply for GST registration again?
A: Yes. If the GST officer rejects the application, you can again apply for it. However, take care to address the earlier discrepancy.
Q: When should the bank details be submitted for GST registration?
A: Earlier, bank details had to be submitted while filling up PART-B of the registration form. However, as per the current process, bank details will be required after the allotted GST Identification Number.
Q: Are hard copies of any documents required to be submitted for GST registration?
A: GST registration is an entirely online process, and no physical documents must be submitted.
Q: Can I avail myself of multiple GST registrations under the same PAN card?
A: Yes. As per the law, if a person has more than one place of business, then such person can obtain GST registration for each such place of business. Therefore, you can obtain multiple registrations under the same PAN card.
Q: Can I change the PAN card or the State Code after obtaining the GST registration?
A: GST Identification Number is a 15 digit number consisting of a PAN card as well as the state code. Therefore, once the GSTIN is allotted, you cannot change the PAN Number or the state code. You will have to apply for separate registration.
What does WeP offer?
WeP is a total integrated GST software platform encompassing features to ensure all-around GST compliances and make GST filing simpler than ever. The GST software comes with MIS report generation capabilities that can give you a snapshot of all your invoices, and the advanced matching tool allows users to claim 100% accurate GST input tax credit.
Apart from that, the WeP GST software platform supports E-invoicing and E-way bills as well as part of its GST services. Thus, it offers a one-stop solution for all your GST needs and ensures timely compliances to avoid late fees, interest, and penalties under the GST law. With GST becoming an important part of everyday business, the rules and compliances should be followed. Efforts should be made to streamline the compliance and seamlessly integrate with the business processes as the cost of compliance is always lesser than the cost of non-compliance.