Registration Process of GST: A Step-by-Step Guide

Steps for Registration Process of GST

When registering for GST, please provide the needed information on the GST portal as follows:

  • In the “I am a" drop-down menu, choose “Taxpayer."
  • Choose the state and district that corresponds to you.
  • You are required to provide the name of your company.
  • In addition, please provide the PAN for your company.
  • Provide a valid e-mail address and a mobile phone number.
  • After entering the captcha, click “Proceed."
  • After that, you must input the OTP issued to your e-mail ID and your cellphone number. After that, choose ‘Proceed’ from the menu.
  • The next step will display a Temporary Reference Number (TRN) on the screen. Take a mental note of the same information.
  • Under the Taxpayers menu, choose “Register" once again to continue the registration process.
  • Select the option labeled “Temporary Reference Number (TRN)" from the drop-down menu. Please provide your TRN and input the captcha before clicking the “Proceed" button.
  • After receiving an OTP on your e-mail address and phone number, you will need to enter it before clicking the “Proceed" button.
  • The following page will show the status of your application. Please continue to the next page. Additionally, there will be an icon labeled “Edit" on the right side; click on that item. There will be ten portions presented to you.

Documents to be Uploaded for the Registration Process of GST

  • Photos in the format of a passport.
  • Proof of address for a commercial establishment.
  • In addition, the particulars of the bank, such as the account number, the bank’s name, the bank branch, and the IFSC code.
  • Form for granting permission,
  • The fundamental principles that govern the taxpayer.
  • Approve the declaration by going to the “verification" page and clicking the button.

After that, you will need to send in your application by using one of the following methods:
– Through the use of an electronic verification code (EVC).
– By E-Sign technique.

After completing the processes outlined above, an “Application Reference Number" (ARN) will be sent to your registered mobile phone number and the e-mail address you used to create your account. In addition, by entering this number into the GST website, you will be able to verify the current status of your registration.

Procedure for GST Registration

  • In Section A of Form GST REG–01, located on the GSTN website, the applicant must provide their Permanent Account Number (PAN), cell phone number, and e-mail address.
  • On the GST Portal, the PAN is checked for authenticity. A one-time password(OTP) is used to verify the user’s mobile number and e-mail address.
    An application reference number will be sent to the applicant through e-mail and the cellphone number associated with their application after completing the verification process. Electronically delivering an acknowledgment to the applicant through GST REG-02 should be standard practice.
  • Simply clicking on this link will allow you to get the whole collection of registration forms for the goods and services tax.
  • The applicant is responsible for filling out Section B of Form GST REG-01 and indicating the application reference number. Once all necessary papers have been uploaded, the form may finally be sent in.
  • Form GST REG-03 will be sent if it is determined that extra information is necessary.
    Within seven working days of the day they received Form GST REG-03, applicants are expected to submit a response in Form GST REG-04 that includes all of the necessary information.
  • Suppose you gave all the essential information through Form GST REG-01 or Form GST REG-04. In that case, the applicant will be awarded the registration certificate in Form GST REG –06 for the primary as well as for every other place of business.
    Suppose the individual has more than one business vertical within a state. In that case, they can submit a separate application for registration in Form GST REG-01 for each company verticals.
  • If it is determined that the information provided is not credible, then the application for registration will be turned down using Form GST REG-05.
    The applicant obliged to deduct or collect tax deduction contributions (TDS or TCS) must complete Form GST REG -07.
    Additionally, he can withdraw the registration if he is no longer required to deduct or collect tax at the source. The officer may cancel and indicate that the registration has been canceled.

GST Registration Procedure using Aadhar Card

The 39th GST Council Meeting, which took place in August 2020, made it possible for Aadhar authentication to be used in the GST registration procedure. A more robust and speedier method of taxpayer verification is introduced with the implementation of GST registration using Aadhar, which significantly improves the ease with which business may be conducted. This service of authenticating using Aadhar is available to all individuals who are citizens of India. The following is a detailed walkthrough of the procedure for registering for GST using Aadhar as the authentication method:

  • When a taxpayer submits an online application for GST registration, they are allowed to verify themselves using Aadhar; if they want to do so, they must pick the Yes vote.
  • When the user selects “Yes," an authentication link will be sent to the e-mail and cellphone number associated with their GST account.
  • After selecting the authentication link, the applicant will be sent to a page where they may input their Aadhar number. Once the number has been entered, the applicant must click the “Validate" button.
  • If the information provided in the registration form and the UIDAI are identical, an OTP will be sent to the cellphone number and e-mail address provided during registration.
  • Please validate your account by entering the OTP in the space given. A message indicating that the e-KYC authentication was completed successfully will be shown.


Which firms and individuals are required to register for GST?

Regardless of the registration criteria, the following firms and people are obliged to register:

1. Any firm that provides taxable products or services across state lines.

2. E-commerce merchants.

3. Non-residents who make taxable supplies.

4. Taxpayers seldom make taxable supplies.

5. Individuals who are subject to reverse charge tax obligations.

6. Persons obligated to deduct tax under Section 51, whether or whether they have registered under this Act.

7. Businesses that provide taxable goods and services or both on behalf of other taxable persons.

How will the GST tax imports?

Goods and services brought into the country will be treated as interstate sales, and IGST will be charged. Taxes will be applied based on the “destination principle," and SGST tax revenue will go to the state where the imported goods and services are used. The GST paid on imported goods and services will be able to be set off in full.

What exactly is the point of having a compliance rating system in place?

According to Section 149 of the CGST/SGST Act, every registered person will be given a compliance rating based on the compliance record concerning specific criteria. This rating will determine whether or not the person conforms to the law. These ratings are also to be made available to the general public. A potential customer will be able to see the compliance ratings of suppliers, at which point the customer may choose whether or not to do business with a particular vendor. This will provide taxable individuals an incentive to compete with one another positively.

Is there a possibility that GST applies to actionable claims?

Following the provisions of subsection 52 of section 2 of the CGST/SGST Act, actionable claims are to be regarded as goods. The CGST/SGST Act includes a list of activities and transactions that should not be classified as the provision of goods or the supply of services. This list can be found in Schedule III and should be read in conjunction with Section 7. The Schedule includes “actionable claims" as one of these transactions but excludes explicitly “lottery, betting, and gaming." Therefore, the Goods and Services Tax (GST) system will only apply to the lottery, betting, and gaming industries. None of the other legally enforceable claims may be considered supplies.

When it comes to the goods and services tax (GST), are transactions involving securities taxable?

A deliberate decision has been made to exclude securities from both the definition of goods and services. As a result, the purchase or sale of protection will not be subject to the GST.