GST registration procedure in India: A Complete Guide
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GST registration procedure in India: A Complete Guide

  • Highlights

  • When is it required for a business owner to register for GST

  • How to register for GST

  • What are the documents required for GST registration

  • How to track the status of your GST registration

As a goods or service provider, if you fail to register for GST, you can incur heavy fines and penalties that can go up to 100% of your owed tax amount. Registering for GST means you can also collect GST from your customers. Thus, in order to avoid any conflict with the law, it is essential that you register for GST.
Learn all you need to know about GST registration to make this process easier for yourself.

When is it required for a business owner to register for GST

It is mandatory for you register for GST and have a GSTIN if:
- You have an annual turnover limit above Rs.20 lakh for your intrastate business
- Your business located in any of the listed special states (such as Assam, Jammu & Kashmir, Himachal Pradesh, etc.) has an annual turnover of over Rs.10 lakh
- If you own an e-commerce business
- If you own an inter-state business
- If you are required to pay tax under reverse charge
- If you are required to pay tax under Section 9, sub-section (5)
- You are a non-resident liable to pay taxes producing taxable supply

How to register for GST

Here is how you can register for GST:
- Use your PAN, email ID and mobile number to fill out GST REG-01 and submit the same
- Verify your mobile number and email ID with a one-time password after PAN verification
- Store the application reference number [ARN] sent to your mobile number and email ID after verification is complete
- Put in your ARN number and attach supporting documents where required
- Fill out the automatically generated GST REG-03 form in case additional information is required
- After verification of all information submitted, a certificate of registration will be issued to you within 3 working days

What are the documents required for GST registration

- Certificate of Incorporation
- Authorised signatory’s photo
- Stakeholder’s photo (Promoter / Partner)
- Proof of business address which includes electricity bill or property tax receipt or Municipal Khata Copy or legal ownership document
- Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter or letter of Authorisation
- Proof bank accounts details which includes a copy of your bank statement, cancelled cheque, or the first page of your Pass Book

How to track the status of your GST registration

Here is how you can track the status of your application without logging in:
- Log on to http://gst.gov.in
- Click on the ‘Services’ tab
- Select ‘Registration’
- Choose the ‘Track application status’ option
- Enter your ARN in the new window and click on search
- Your application status will be displayed on the screen and sent to your registered mobile number and email ID

Alternatively, you can also check your application status after logging in by following these steps:
- Log in to http://gst.gov.in with the help of your credentials
- Move your mouse over the services tab for a drop-down menu and select ‘Registration’
- Click on ‘Track application status’, enter your ARN and click on search

Important facts about GST registration

- Every business with an annual aggregate of over Rs.20 lakhs is required to register for GST.
- There are 11 special states that require you to register if you have half the turnover, which is Rs.10 lakh. These special states are Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand.
- If you are a supplier in more than one state you will need to register for GST in all the states that you supply goods in.
- In case of multiple branches in multiple states, you can register one particular branch as main and the remaining as additional. This is not applicable if your business has separate business verticals as listed in Section 2 (18) of the CGST Act, 2017
- There are no fees to register for GST
- Failing to register for GST can result in a penalty of a minimum Rs.10,000 or 10% of the amount due. In case of intentional tax evasion, the penalty can be 100% of the owed taxes.

Use the above information to remain informed and register for GST with ease.

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