Overview of GST Registration Online in India
As per GST jurisdiction, if you are doing any business
without GST registration, it is considered as an offence.
GST Registration Online in India 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 in India
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 in India?
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 GST Registration Online in India
The
documents needed for the GST Registration Online in India 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
LLP
or Limited Liability Partnership
1. PAN
Card
2. LLP
Agreement
3. Name
and Address Proof of the partner
For
Private Limited Company
1.
Certificate of company Incorporation
2. Pan
Card
3.
Article of Association (AOA)
4.
Memorandum of Association (MOA)
5.
Identity and Address proof of the Director of the company
6.
Digital Signature Certificate
For
Address Proof of Directorship:
1.
Passport of the applicant
2. Voted
ID Card and Aadhar Card
3.
Telephone or electricity Bill
4.
Ration Card and the Driving license
5. Latest Bank Account Statement
The stepwise procedure to complete the GST Registration Online in India
The step-by-step official procedure that an applicant has
to follow to complete the 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 in India
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.
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
What is GSTIN?
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.
What is ARN in GST Registration Online?
ARN or Application Reference Number is generated once the submission of the application is successful to the official GST servers.
Is there any requirement for Business to apply for multiple GST Registration Online?
Yes, in case any business operates in more than one state, then more than one GST Registration is required.
Is separate GST registration required for trading and manufacturing by the same company in one state?
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.
If I register voluntarily though the turnover is less than 20 Lakhs, am I need to pay tax from 1st supply after post-registration?
Yes, you would be handled as a normal taxable person.
In case if an individual trades only 0% GST items such as grains, pulses, etc. then is it mandatory to register for GST, if the turnover more than Rs.20 lacs?
An individual dealing with 100% exempted trade is not applicable to register regardless of turnover.
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