The process of registering for the Goods and Services Tax (GST) is conducted online through the government’s official GST website- gst.gov.in. Any dealer having an annual turnover above Rs. 20 lakh (or Rs. 40 lakh or Rs. 10 lakh, depending on the state and type of goods) must complete the GST registration. It's important to emphasize that individuals registering for GST must complete the GST REG-01 Form, and this process is entirely free of charge. The GST REG-01 Form consists of two parts: Part A and Part B. It's crucial to accurately fill out both sections, as any errors can hinder the GST registration process.
Here's A Step-by-step Guide on How to Register for GST:
Step 1: Visit the official GST portal at https://www.gst.gov.in
Step 2: Navigate to the 'services' section and click on the 'new registration' link.
Step 3: This initiates Part A of the GST REG-01 application form, where you need to select your status from a dropdown menu, which includes options like taxpayer, tax deductor, tax collector (e-commerce), GST practitioner, and more.
Step 4: Provide necessary information on this page, including State/UT, District, Legal name of the business (as per PAN), Permanent Account Number (PAN), Email Address, and Mobile number.
Step 5: The GST portal will send one-time passwords (OTPs) to the provided email address and mobile number. After receiving the OTPs, click 'Proceed.'
Step 6: A new page will request OTP verification for the email address and mobile number. After verification, click 'Continue.'
Step 7: You will then receive a temporary reference number (TRN) on the webpage. The TRN, a 15-digit unique number, will be sent to your email and cellphone and is valid for 15 days. At this point, you complete the Part A of the GST REG-01 Form.
Step 8: Completion of Part B of the GST REG-01 Form starts from here. Return to the new registration page through the 'services' button. Click on 'Temporary Reference Number (TRN)' and enter the TRN along with the captcha code. Then click 'Proceed.'
Step 9: You'll be requested to enter an OTP sent to your email and mobile number. After entering the OTP, click 'Proceed.'
Step 10: A new webpage will display the status of the GST REG-01 form as "draft". This is because Part A has been done but Part B is still remaining.. Click on the 'Action' button to proceed with Part B.
Part B of the GST REG-01 Form consists of ten sections where you need to provide all necessary details and required documents.