GST Registration Process

  1. Liability to take the registration under GST arise if :-
  2. Every supplier other than Special category state:- Turnover Exceed of Rs. 20 Lakh
  3. Special category state:- Turnover Exceed  of Rs. 10 Lakh
  • Aggregate Turnover means:-

Included :-

Taxable Supply + Exempt Supply (Including Non-GST Supply) + Zero Rated Supply + Inter-state Supply (Branch transfer having same PAN but different GST number)

Excluding:-

Reverse charge supply + CGST/SGST/IGST/UTGST/Cess

GST council in 32nd meeting doubled that turnover limit (with effect from 01 April 2019):-

  • Every supplier other than Special category state:- Turnover 20 Lakhs to 40 Lakhs
  • Special category state:- Turnover 10 Lakhs to 20 Lakhs
  • Composition dealer:- Turnover 75 Lakhs to 1.5 crore
  • Before registration under GST a taxpayer shall have the following documents:-
  • PAN Card
  • Aadhaar Card
  • Proof of Constitution like Certificate of Incorporation in case of Company, Partnership deed in case of Partnership firm etc.
  • Passport size photo of proprietor, partner in case of partnership firm, directors in case of company etc.
  • Proof of place of business like rent agreement or electricity bill or ownership proof etc.
  • Copy of cancelled cheque or bank passbook front page or bank statement having the name of taxpayer. 
  • A taxpayer can take registration of GST easily by using following steps:-
  • Go to website named as www.gst.gov.in
  • Then go to
  • Services——-Registration——-New Registration
  • Select an appropriate option from the tab

I am a……………Select State and District——Enter legal name of the business which is printed on your PAN card—-Email ID and Mobile number—-Click on Proceed button.

  • A one time password (OTP) sends your Email ID and Mobile number, enter these OTP in respective column and click on continue button.
  • You will receive an Temporary Reference Number (TRN) on your email and mobile number. Noted down this TRN number.
  • Again go to Services——-Registration——-New Registration——-Select Temporary Reference Number——Enter this TRN number and captcha code—-Click on proceed
  • You will receive again OTP on your Email id and mobile number, enter this OTP and click on continue button.
  • Fill the following detail appropriately:-
  • Business Details
  • Promoter/Partners Details
  • Select one Authorised signatory who will be responsible for all GST related activity.
  • Authorised Representative
  • Principal place of Business
  • Detail of Additional place of Business
  • Select the appropriate Goods and Services in which you want to deal.
  • Enter Bank account detail
  • After fill all the detail then go to verification page then click on declaration and submit the application by using the any one following options:-
  • Use DSC
  • E-sign:- In this option OTP sent to Aadhaar Registration number
  • EVC – In this option OTP sent to Email Id and Mobile number  
  • A success massage will display on your screen and Application Reference Number (ARN) is sent to your Email id and mobile number.
  • You can check the status of your application by entering this ARN number on GST portal.

Note:-

  • GST registration certificate will be issued by government authority after 3 working days.
  • GST number is a unique number. It is a fifteen digit unique number.
  • If a business runs from more than one state then it is required to take separate GST registration for each state.
  • Separate GST registration is required to take for two separate vertical business like a taxpayer run automobile business and run communication business  then it is required to take separate GST registration both business because both business not related to each other.

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