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How to Get GST Number: A Detailed Guide for GST Registration

Updated: May 24


How to Get GST Number: A Detailed Guide for GST Registration

Since the implementation of the GST regime, all eligible individuals and business entities that supply goods or services must choose to register for GST. It is now essential to understand the main components of the new GST system, which replaced the previous VAT and service tax regime. These include the GST taxation slab, the registration process, the documentation needed to register, the way to check the status of your GST registration, and more. Applying for a GST Registration Number is the first and most important step for any business. PAN-based and state-specific GST registration is dependent on the supplier's or business's location. In this guide, we will explain the process in detail.

 

Table of Contents

 

What is the GST Number?

Every taxpayer registered under the GST regime is given a 15-digit alphanumeric code called their GSTIN (Goods and Services Tax Identification Number). The GSTIN is a special number that aids in the tracking of tax transactions by various firms around the country by the tax authorities. It comprises five parts:

  • The first two digits of a GSTIN are the state code

  • The next ten are the taxpayer's PAN

  • The entity code number of registrations on that PAN in that state is the thirteenth digit

  • The default letter Z is the fourteenth digit

  • The fifteenth digit is an alphanumeric cheque code

Before the implementation of GST, many indirect tax regulations used tax identification numbers such as TINs and Service Tax Nos., which were replaced by GSTINs. For every state or union territory in which it conducts business, a business that is required to register under the GST Act must acquire a GSTIN. Businesses need this number to file GST returns, obtain input tax credits, issue GST invoices, and adhere to all applicable GST laws and regulations.


What is GST Registration?

When a business's revenue is above the threshold of either Rs. 40 lakhs, Rs. 20 lakhs, or Rs. 10 lakh, the owner of the business is required to register under the Goods and Services Tax (GST) as a regular taxable person. This process is referred to as GST registration. It is illegal for a company to conduct business without a GST registration, and certain businesses are required to register for GST. There are several types of GST registration under the GST Act. Before choosing the right kind of GST registration, you need to be informed of the many kinds. The many forms of GST Registration include: 

  • Normal Taxpayer: In India, the majority of enterprises fit under this group. To become an ordinary taxpayer, you do not have to make any deposits. For taxpayers in this category, there is likewise no expiration date. 

  • Casual Taxable Person: This category is for people who want to open a temporary store or booth. When the stall or seasonal shop is open, you have to pay a deposit in advance equal to the anticipated GST liability. Under this category, the GST Registration has a three-month validity that can be renewed or extended. 

  • Composition Taxpayer: Submit an application to be eligible for the GST Composition Scheme. This category requires a one-time flat deposit. The Input Tax Credit is not applicable to this category.

  • Non-Resident Taxable Person: If you are based outside of India yet sell goods to residents, select this type of GST registration. Similar to the Casual Taxable Person type, you must pay a deposit equivalent to the estimated GST liability while the GST registration is active.


Who Must Get a GST Number?

The following individuals and companies need to finish their GST registration: 

  • Persons registered with the tax services before the GST law was implemented

  • Taxable individuals who are also not residents and casual taxpayers 

  • People who pay taxes through the reverse charge method 

  • Every online retailer aggregator 

  • Companies whose annual revenue surpasses Rs. 40 lakhs. For Uttarakhand, Himachal Pradesh, Jammu & Kashmir, and the Northeast, the turnover of the business must exceed Rs. 10 lakhs.

  • Distributors and agents of an input service provider. 

  • Persons who supply things via an aggregator for online commerce.

  • Individuals supplying online data and database access to Indian residents who are not registered taxable individuals from outside of India. 

  • For enterprises having an annual revenue exceeding Rs. 20 lakhs, GST registration is required.


GST Registration Procedure

Now, we'll walk you through the exact steps of getting a GSTIN number in India. The first step is to go to the official GST portal at "https://www.gst.gov.in" and select the "Services" option, then click the "Register Now" link.


Steps for Registration under GST: Part A

Step 1: Enter the following details:

  • Click the radio button for fresh registration

  • Choose Taxpayer from the drop-down menu under "I am a"

  • Choose the State and District from the drop-down menu

  • Write the business's name and PAN here

  • Enter the mobile number and email address (If your contact information is connected to your PAN, you do not need to enter your email address or mobile number)

  • OTPs will be delivered to the registered mobile number, email address, or PAN-linked contact details

  • Press the Proceed button


Step 2: Enter the two OTPs that you received via email, mobile device, or PAN-linked contact information. Press the "Continue" button. Click Resend OTP if you haven't received the OTP. 


Step 3: The 15-digit Temporary Reference Number (TRN) will now be issued to you. Your email address, mobile number, and PAN-linked contact data will also get this number. Make a note of the TRN. You only have fifteen days to finish entering the part-B details.


Step 4: Visit the GST portal once more. Choose the tab labelled "New Registration." 


Step 5: Choose the Temporary Reference Number (TRN) in Step 6. Click Proceed after entering the captcha code and TRN.


Step 6: An OTP will be sent to the registered email address, mobile number, and PAN-linked contact information. After entering the OTP, select Proceed. 

Step 7: The application's status will be displayed as drafts. Select the Edit Icon option.


Steps for Registration under GST: Part B

Step 8: There are ten parts in Part B. Fill out all the fields and include the required files. 2020 saw the addition of the Aadhaar authentication feature and the optionality of the bank account component.


Step 9: Enter the trade name, business constitution, and district in the "Business Details" box. 

  • Next, select "Option for Composition" by checking the box to indicate whether you wish to use the composition system or not

  • Additionally, select the registered person category, such as manufacturers, service providers for labour contracts, or any other individual qualified for the composition scheme. 

  • Enter information in the fields that display based on the choices that were made. If you choose "SEZ unit”. In the Indicate Existing Registrations area, select the type of existing registration (Central Sales Tax/Excise/or Service Tax), and the registration number and date. 

  • Next, press the "Add" button.


Step 10: You can enter the information for up to ten Promoters or Partners under the Promoters/Partners page. 

  • Along with personal data like name, address, phone number, date of birth, email address, and gender, PAN and Aadhaar numbers must be provided. 

  • Identity information such as the Director Identification Number, Designation / Status, and PAN must also be entered if the taxpayer is a firm. A photo attachment and the stakeholder's residential address must be entered.

  • JPG and PDF file uploads are allowed, with a 1 MB upload limit.

  • If the promoter is also the principal authorised signature, select the relevant option. 

  • To continue, click the "SAVE & CONTINUE" option.


Step 11: As per step 9, input the Authorised Signatory's details in a manner akin to that of the Promoters/Partners. 


Step 12: Enter the Principal Place of Business information. The primary place of business for a taxpayer is the main location where they conduct business in the state. The books of accounts and other documents, as well as the address of the company's president or higher management, are usually marked as the principal place of business. 

  • Report the address, division code, range code, commissionerate code, Sector/circle/ward/charge/unit, and district. 

  • Add the official taxpayer phone number and indicate if the space is owned, rented, shared, etc. 

  • Next, upload any supporting documentation, such as a letter of consent or an NOC for a business operating on rented space, as well as any documentation proving the SEZ developer's approval or the SEZ unit's approval, if any.

  • Additionally, note any additional business locations and highlight the type of commercial operations conducted on the property. Select "SAVE & CONTINUE" from the menu. 


Step 13: Enter the products and services information in the next tab, including the SAC or HSN codes, for a maximum of five products and five services at the top of your list.


Step 14: After that, enter the taxpayer's bank information for up to ten bank accounts. Bank account information is no longer mandatorily required as of December 27, 2018.

  • When you log in to the GST site for the first time, you will be prompted to file a non-core modification application in order to submit the bank details if you missed out on reporting these details at the time of GST registration and after the GST number is granted. 

  • Upload any supporting papers along with the information. 


Step 15: Enter the professional tax employee code number, PT registration certificate number, and state excise licence number with the licence holder's name under the State Specific Information tab. Select "SAVE & CONTINUE." 


Step 16: After that, decide if you want to complete the Aadhaar authentication process. It should be noted that, with rare exceptions, the officer will not be needed to physically verify the premises or site if the authorised signatory opted for Aadhaar authentication. In those circumstances, the ARN will be created immediately upon completion.


Step 17: Proceed to the Verification page after filling out all the information. Mark the statement and send the application in either of the following methods:

  • Businesses and LLPs need to use DSC to submit applications

  • e-Sign: An OTP will be given to the registered Aadhaar number

  • By using EVC, an OTP will be delivered to the registered cellphone 


Step 18: If the application is accepted, a notice is shown, and the application reference number (ARN) is emailed to the registered email address and mobile number.


How to Check GST Registration Status

  • Go to the official GST website at https://www.gst.gov.in.

  • Choose 'Services' > 'Registration' > 'Track Application Status'. 

  • Enter the Captcha code and your ARN number. Next, select SEARCH from the menu. 

  • Ultimately, your screen will display one of the following GST registration statuses: Provisional/Pending for verification/ Validation against error/ Migrated/ Cancelled status


Document List for GST Registration

The following documents are required to get a GST number after completing the registration process: 

  • Aadhaar card

  • PAN card

  • Proof of address

  • Bank account information

  • Photograph (maximum size – 100 KB and in a JPEG format)

  • Digital Signature

  • Certificate of incorporation received from the Ministry of Corporate Affairs

  • Articles of Association/Memorandum of Association

  • Proof of appointment of authorised signatory

  • Registration certificate/LLP Board resolution for LLPs


GST Registration Fees

Any eligible taxpayer wishing to register for GST is able to obtain a GSTIN number at no cost. The official GST portal does not impose any fees or charges for online applications. Nonetheless, there are several situations in which failing to abide by the GST laws and regulations may result in a penalty for the taxpayer. Among these situations are: 

  • Not registering for GST when obligated by law

  • Submitting erroneous or incomplete GST filings, or not filing returns on time

  • Not paying GST taxes or paying less than what is owed

  • Not sending out GST bills or sending out incorrect or fraudulent invoices

  • Not keeping accurate accounts and records of GST transactions

  • Refusing to participate in audits or inspections conducted by the GST authorities


Conclusion

The GSTIN is an essential component of the tax system since it allows the authorities to monitor corporate compliance and tax transactions. You can take advantage of GSTIN's benefits and streamline your tax compliance by obtaining your number through application. Visit the official GST portal or get in touch with the GST helpline for assistance if you have any questions or doubts regarding the application procedure. The most crucial step is to get the required paperwork ready in advance because it will decide whether or not your application is accepted. A well-prepared set of documents will speed up the application and approval process and make it easier for you to obtain your GSTIN number.


FAQ

Q1. How many days are required to get a GST number? 

Upon completion of the online application, a GST number will be issued within three to six business days. However, the length of the processing period could change based on how quickly the tax authorities verify the information and documentation.


Q2. Who is not eligible for GST registration? 

The following people are not qualified to register for GST: 

  • Individuals who only make exempt supplies are not subject to GST.

  • Those who exclusively offer products or services that are subject to the reverse charge mechanism, in which the recipient bears the GST liability. 

  • Farmers who till the land and create agricultural goods.


Q3. How do I find my GST number? 

By going to the GST portal and entering your login information, you may find your GST number. As an alternative, you can utilise the portal to enter the name, PAN, or state of another registered taxpayer to find their GST number. 


Q4. Can I sell different products using the same GST number? 

Yes, if they are in the same category as other goods or services, you are able to offer different products under the same GST number. Each product or service's HSN or SAC code needs to be included in your invoices and GST returns. 


Q5. Can I take two GST numbers in one state? 

No, you are not allowed to use two GST numbers for the same PAN in the same state. Nonetheless, if certain requirements are met and the tax authorities provide their consent, you might have distinct GST numbers for various business verticals operating in the same state.


Q6. Is GST registration mandatory?

Yes, if a business's turnover surpasses the threshold, the taxpayer must obtain GST registration, which is necessary. Companies that sell goods and generate more than Rs. 40 lakhs in revenue (Rs. 20 lakhs in hill and northeastern states) are required to register as ordinary taxable persons. For service providers, the threshold is Rs. 20 lakhs (Rs. 10 lakhs for hill and northeastern states). 


Q7. Who is eligible to register for the GST composition scheme?

Small taxpayers who desire lower GST tax rates and less compliance can choose the Composition plan. A firm may apply for a composition plan under the GST if its total revenue is less than Rs. 1.5 crore, or Rs. 75 lakhs for the states in the Northeast and Himachal Pradesh. 


Q8. Is GST registration free of cost?

Yes, GST registration can be completed online at no charge.


Q9. How long is a GST registration valid?

A GST registration has no set expiration date. It is therefore binding unless renounced, suspended, or otherwise altered. There are only two categories of individuals for whom the authorities set a validity period for the GST registration certificate: non-resident taxable individuals and casual taxable individuals.


Q10. What is the deadline for registering under GST?

A business that needs to register for GST must do so within 30 days of fulfilling the conditions. Before creating a firm, non-resident taxpayers and casual taxpayers must register for GST.


Q11. What happens when the GST registration is completed?

After the GST registration process is finished, you will receive a GST registration certificate along with a valid GSTIN. As of right now, you can submit GST returns and get the input tax credit.


Q12. What if the GST application is rejected?

You will have the chance to reply to the rejection letter if your GST application is denied. But before you can reapply, you have to wait for a definitive refusal, which might take up to ten days.


Q13. Can I surrender my GST number?

You can give up the GST number. But you can only do that a year from the registration date.




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