GST Registration

Overview of the GST Registration procedure in India:

GST Registration is the process of obtaining a unique identification number by a supplier from the tax authorities; it is for the identification of the taxpayer. Every supplier/business having turnover of Rs 40 lakhs or more (Rs 10 lakhs for special category states) needs to get registered under GST. The supplier shall be allotted a 15-digit GSTIN (GST identification number) and a certificate of registration by the GST department. SUPER CA helps you to get your GST REGISTRATION done within 4-6 working days at the lowest prices. Let us make it easy for you. REGISTER NOW

GST stands for Goods and Service Tax, and as the name suggests, it is levied on the goods and services, which include both Central taxes (CST, Service Tax and Excise Duty) and State taxes (VAT, Entertainment Tax, Luxury Tax and Octroi). This relieves the end consumer by paying only GST. GST is charged by the last dealer in the chain of trade and supply.

The GST Regime states that all businesses with an annual turnover of more than Rs.40 lakh are required to register as a GST payers. There are different rules for the North East States and States in the Hills regarding GST as they have to register if their yearly turnover is more than 20 lakhs.

It is mandatory for all types of businesses to obtain GST Registration in India if their turnover meets the amounts specified earlier. It is a punishable offence to carry out business activities without GST registration, and the offender can be legally liable and will have to pay penalties.

The penalty for not registering for GST and still carrying out Business Activity is as follows:-

Due To Genuine Errors

• The offender will be liable to pay a penalty of a minimum amount of Rs. 10,000 or 10% of the tax amount, whichever is higher.

If Happened Intentionally

• If the offender is intentionally avoiding tax payments, then he is liable to pay a heavy penalty of about 100% of the tax amount.

Who Should Register Under Gst?

COMPULSORY GST REGISTRATION (SEC 24)

What are the documents required when registering for GST?

The documents needed for the GST Registration are different depending on the business structure. The required documents are as follows:

In the case of Proprietorship:

1. PAN Card or Aadhar Card as Identity Proof
2. 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 Incorporation of the company
2.  Director’s Identity and Address Proof
3.  Digital Signature Certificate
4. Pan Card
5. Article of Association (AOA)
6. Memorandum of Association (MOA)

Step by Step guide to the Registration Process:

Here’s the step-by-step guide for the procedure to complete the GST Registration process online :

• Visit the official GST portal at www.gst.gov.in
• Fill in the mentioned below details:

1. Under the ‘I am a drop-down menu.select the ‘Taxpayer’ option
2. Select the state and district of your business’s location
3. Fill in the name of the business.
4. Enter the PAN number of the business.
5. Fill in the mobile number and email ID; OTP verification will be done later
6. click the button ‘Proceed’.

• Proceed to the next page and enter the received OTP
• Take note of the Temporary Reference Number (TRN) displayed on the screen.
• Visit the official GST portal and go to the ‘Taxpayers’ menu
• Click on ‘Register’
• Choose ‘Temporary Reference Number (TRN)’.
• Fill out the TRN and complete the captcha
• click on ‘Proceed.’
• On the next page, enter the OTP you received on the email and mobile number
• and click on ‘Proceed’.
• On the next page, the status of your application is displayed
• Click on the Edit Icon on the right side of the page.
• Fill in all the required details and submit them along with the required documents

The list of documents required is mentioned below:

1. Photographs
2. Authorization form
3. Business address proof
4. Details of the Bank Account
5. The constitution of the taxpayer

• Next, proceed to the ‘Verification’ page and agree with the declaration
• Submit the application through one of the below-mentioned methods:

1. Through Electronic Verification Code (EVC) method, a code will be generated and sent to the registered mobile number.
2. 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 with the DSC or Digital Signature Certificate.

• On proper completion of 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.

Procedure to Download the GST Registration Online Certificate in India:

Online Certificate:

• Visit https://www.gst.gov.in/
• Go to ‘Log in’ 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.

Frequently Asked Questions