GST Registration Online
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Overview of GST Registration Online
As per GST jurisdiction, any business operations whose annual turnover exceeds Rs 40 lakhs must register as a separate taxable provision. This procedure is called GST registration. It takes around 2-6 working days to obtain the GST registration. As per GST jurisdiction, if you are doing any business without GST registration, it is considered as an offence.
GST or Goods and Service Tax – One Nation One Tax
Being the biggest tax reform in India, GST levied on the goods and services which includes both the Central taxes (CST, Service Tax, Excise Duty) and State taxes (VAT, Entertainment Tax, Luxury Tax, Octroi). This will help the consumer to bear only GST which is charged by the last dealer in the chain of trade and supply.
As per GST Regime, any business operation whose annual turnover is exceeding more than Rs.40 lakh is needed to register as a normal taxable individual. However, there is an exclusion for hill states and North East, the annual turnover is exceeding more than Rs.20 Lakh for them.
To obtain GST Registration Online is mandatory for all type of businesses whose turnover comes under the above-mentioned criteria. If a business entity carries any business activities without GST registration, it will be conceived as a punishable offence and the business and its owner will be liable to pay heavy penalties and legal issues.
Who is eligible for GST Registration Online?
The person who is registered under Pre-GST law such as Excise, VAT, Service Tax Businesses that hold turnover exceeding more than Rs. 40 Lakh and Rs. 20 Lakh for the North Eastern States, Himachal Pradesh, Jammu and Kashmir, and Uttarakhand. Non-Resident Taxable person and Taxable person Input Service Distributor and Agents of Supplier Individuals who are paying taxes as per the Reverse Charge Mechanism. Individuals who supply via e-commerce aggregator Individual supplying online database and information access from a location which is outside India to an individual in India.
Documents for Online GST Registration Online in India
The documents needed for the GST Registration Online differs depending on the type of business. Below is the list of documents needed:
Proprietorship
- Id Proof that includes PAN Card or Aadhar Card
- Address proof of the proprietor
For Private Limited Company
- Certificate of incorporation
- Pan Card
- Article of Association (AOA)
- Memorandum of Association (MOA)
- Identity and Address proof of the Director of the company
- Digital Signature Certificate
LLP Or Limited Liability Partnership
- PAN Card
- LLP Agreement
- Name and Address Proof of the partner
For Address Proof Of Directorship
- Passport of the applicant
- Voted ID Card and Aadhar Card
- Telephone or electricity Bill
- Ration Card and the Driving license
- Latest Bank Account Statement
GST Registration Online process
- Visit the official GST portal //www.gst.gov.in/).
- Fill the mentioned below details:
- Select ‘Taxpayer’ under the ‘I am a’ drop-down menu.
- Select the state and district in which location your business works
- Fill the name of the business
- Fill the PAN number of the business.
- Fill the active email ID and mobile number as OTPs will be sent to check.
- Upload the image which is shown on the screen and click the button ‘Proceed’.
- Go to the next page, enter the OTP which was sent to the email ID of the applicant and mobile number.
- After filling all the required information, click on the ‘Proceed’ button
- Note the Temporary Reference Number (TRN) which is shown on the screen.
- Visit the official GST portal again and go to the ‘Taxpayers’ menu click on ‘Register’
- Choose ‘Temporary Reference Number (TRN)’.
- Fill the TRN and the captcha details and click on ‘Proceed’
- You will get an OTP both in registered email ID mobile number. Enter the OTP on the next page, then click on ‘Proceed’.
- The status of your application will be shown on the next page. There will be an Edit icon, on the right side, click on it.
- In the next page, there will be 10 sections. Fill all the required details and submit it along with all needed documents. The list of documents required are mentioned below:
- Photographs
- Authorization form
- Business address proof
- Details of the Bank Account.
- The constitution of the taxpayer.
- Go to the ‘Verification’ page and agree with the declaration, and submit the application through one of the below-mentioned methods:
- Through Electronic Verification Code (EVC) method, a code will be generated and sent to the registered mobile number.
- By e-Sign method. An OTP will be generated and sent to the mobile number associated with the Aadhaar card.
- If the companies are registering, the application should be submitted by with the DSC or Digital Signature Certificate.
- After completing all the mentioned steps, a success message will be displayed on the screen. The ARN or Application Reference Number will be sent to the registered email ID and mobile number.
- If you want to check the status of the application on the GST portal.
Procedure to Download the GST Registration Online Certificate
Following is the step-wise method to download the GST Registration Online Certificate:
- Visit https://www.gst.gov.in/
- Go to ‘Login’ page
- Enter the username and password.
- Enter the following page and click on ‘Services’.
- Click on ‘User Services’.
- Choose ‘View/Download Certificates’.
- Click on ‘Download’. The GST registration certificate will be downloaded.
Penalty for not registering under GST
The penalty is imposed if any business entity is not filed.
Due To Genuine Errors
Any business person who does not register under GST will be levied to pay a penalty of a minimum amount of Rs. 10,000 or 10% of the tax amount which is ever is higher.
If Happened Intentionally
If the offender is deliberately evading from making up the tax, the penalty will be implemented on the person and it is about 100% of the tax amount.
Frequently Asked Questions
GSTIN or Goods and Service Tax Identification number is a 15 digit number which is assigned to the applicant or businesses when it is successfully registered under GST.
ARN or Application Reference Number is generated once the submission of the application is successful to the official GST servers.
Yes, in case any business operates in more than one state, then more than one GST Registration is required.
There will be only one GST registration in one particular State for all business activities. But, there is the option to be registered as a separate entity vertical.
Yes, you would be handled as a normal taxable person.
An individual dealing with 100% exempted trade is not applicable to register regardless of turnover.