Process for online GST registration

The Parliament passed the Goods and Service Tax (GST) Act on 29 March 2017, and it came into effect from 1 July 2017. GST is an indirect tax imposed on the supply of goods and services that has replaced various indirect tax laws that were in place before.

At each point of sale, tax is imposed as per the GST rule. Central GST and State GST are levied for intra-state sales, while Integrated GST is levied for inter-state sales.

What are the advantages of GST?

Some of the main benefits of GST are mentioned below:
  • The GST registration process can be done online, and it is very simple. He/she will not have to go to different departments for registrations of service tax, VAT, and excise.
  • The main aim of GST is to get all indirect taxation under one banner. Hence, GST gets rid of the cascading effect of tax which was present earlier.
  • Introduction of GST has made it very simple for e-commerce operators. Due to the presence of various VAT laws earlier, it was very difficult for online websites to deliver goods. If proper documents were not submitted, authorities would seize the goods. GST has removed all such treatments, and since it one indirect tax throughout India, all these complications do not exist.
  • Since GST limit is up to Rs.20 lakh (Rs.10 lakh for Northeast states and hill states), small traders and service providers with turnovers below the set limit are exempt from paying GST.
  • By using the Composition Scheme, taxes can be brought down for small businesses with turnovers between Rs.20 lakh and Rs.75 lakh.
  • Many unorganised and unregulated sectors such as textile and construction have been regulated by the introduction of GST.

What is GST registration?

  • It is an online process by which a business is given a distinctive number by the concerned tax department.
  • Businesses that have a turnover of more than Rs.20 lakh are required to register for GST. For Northeast states and hill states, GST registration is mandatory if turnover is more than Rs.10 lakh.
  • GST is a state-specific and PAN-based registration.
  • GST portal allows voluntary registration.
  • A unique 15-digit GST Identification Number (GSTIN) and certificate of registration are provided for applicants. It is available on the portal.

Who is GST registration mandatory for?

  • The registration of GST is mandatory for the below-mentioned entities:
  • Inter-state suppliers
  • People for whom Input Tax Credit is mandatory
  • Casual Taxable Person
  • For e-commerce operators who are supplying goods or service
  • For businesses that have branches in different states
  • For businesses that have a turnover of more than Rs.20 lakh (Rs.10 lakh for NE and hilly states), paying GST is mandatory
  • For non-resident taxable individuals
  • For agents of an input service distributor and supplier
  • For individuals who were registered under the laws before GST

What are the documents required for GST registration?

  • The documents required when doing the registration for GST is listed below:
  • Aadhaar Card
  • The applicant’s PAN Card
  • Proof that business is registered
  • Business address proof
  • Digital signature
  • Letter of Authorisation
  • Bank account statement and cancelled cheque
  • Address and identity proof of Director/Promoters (photographs must be present on the documents)

GST registration process

  • Registration of GST usually takes 2 to 6 working days.
  • Below is the detailed process for GST registration on the GST website:
  • You must visit the GST portal (
  • Under ‘Taxpayers (Normal/TDS/TCS)’, click on ‘Register Now’.
  • Clicking on ‘Register Now’ will lead you to the next page which is 
  • Here, select ‘New Registration’. The next step will be to choose ‘Taxpayer’ under the ‘I am a’ tab.
  • The state, district, the Permanent Account Number (PAN), and the legal name of the business must be entered. The name of the business should match the name mentioned on the PAN.
  • You must now enter your email ID and the mobile number. Please ensure that both are active as you will receive separate One Time Passwords (OTPs).
  • The next step would be to click on ‘Proceed’.
  • This will lead you to the next page where you will need to enter the OTPs that have been sent to the email address and mobile number. Click on ‘Continue’ once completed.
  • The Temporary Reference Number (TRN) shall be visible now. Make a note of this number. You will receive the TRN on your mobile number and email ID as well.
  • You will need to visit the GST portal again then click on ‘Register Now’ under ‘Taxpayers (Normal/TDS/TCS)’.
  • Here, choose ‘Temporary Reference Number (TRN)’. Input the TRN number and captcha. Then, click on ‘Proceed’.
  • An OTP will be emailed to your email ID and registered mobile number. Type in the OTP and hit ‘Proceed’.
  • Under the ‘Dashboard’, your application status will be visible. The status will be mentioned as ‘Draft’. Click on the ‘EDIT’ icon.
  • The next page will have 10 sections. You will need to input all the required details and upload the necessary documents.
  • Some of the documents that will be required are photographs, proof for the place of business, constitution of the taxpayer, details of your bank account, and authorisation form.
  • Upon completion of submission of the above details, you must visit the ‘Verification’ page.
  • Check the declaration box, and the application can be submitted using EVC, e-Sign, or DSC. When using e-sign or EVC, an OTP shall be sent to the registered mobile number.
  • Upon submission you will see a ‘success message’ and an Application Reference Number (ARN) will be sent to your email address and mobile number.
  • The status of your application can be checked in the GSN portal by typing in the ARN.

Is there a penalty for not registering under GST?

  • Under Section 122, it is an offence not to register under GST if eligible.
  • A 10% penalty of the tax amount (minimum of Rs.10,000) is levied on an offender who does not pay tax or the amount of tax paid is lesser than it should be. This penalty is for offenders with genuine errors.
  • If the offender does not pay tax deliberately, he/she will have to pay a 100% penalty of the tax amount.

Registration of GST is a mandatory process for certain businesses. Registration of GST online is a simple process. Also, by doing the registration, he/she will be able to avoid penalties. Visit to know more on online GST registration.

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