Before getting yourself registered on the GST portal, you should know everything about GST registration. GST Act says that if your business is carrying intra-state supply that exceeds the threshold limit of 40 lakhs, 20 lakhs, or 10 lakhs as the case may be depending upon the supply and state, your business needs to get registered. The limit of INR 40 lakhs is for the normal taxpayer, INR 10 lakhs is for businesses located in northeastern states, J& K, Uttrakhand, and Himachal Pradesh and INR 20 Lakhs is for special category persons. Moreover, if your business is carrying out inter-state supply, it is mandatory to get it registered.

GSTIN is issued in the form of a 15-digit number by tax authorities which is unique for every person or business.

If you are a supplier of goods in more than one state, you are required to get yourself registered in all the states you supply goods. No Fees will be charged for registration by the GST department.

Following are the types of businesses that need registration under GST irrespective of their turnover:

• Casual Taxable person or you can say Input Service distributor
• Non Resident taxable person
• TDS/TCS deductor
• Suppliers using e-commerce portal for supplying goods and services
• Inter state suppliers
• Online data retrieval or data access service provider
• Person or business having liability to pay tax under reverse charge mechanism
• Any other service provider

Documentation required for GST registration in normal or composition scheme

1. Sole Proprietor

• PAN and Aadhar of the owner
• Photograph with size 100KB
• Address Proof
• Bank account details

2. Partnership Firm or LLP

• PAN card and address proof of all the partners
• Aadhar card of authorized signatory along with proof of his appointment.
• Copy of Partnership Deed
• Photograph of authorized signatory and all partners.
• Address proof of principal place of business
• Bank account details
• If it is LLP than registration certificate is also required

3. HUF

• PAN card of HUF and Karta
• Aadhar card of Karta
• Address proof of principal place of business
• Photographs and bank account details

4. Company

• PAN card of the company and certificate of incorporation
• Memorandum and Article of association
• PAN and Aadhar card of authorized signatory ( authorized signatory should be Indian even if it is foreign company)
• Address proof, PAN Card and photograph of all the directors
• Proof of appointment of authorized signatory such as board resolution or any other proof.
• Address proof of principal place of business and bank account details

Documents required in other types of GST registration

TDS Registration for deducting TDS

• Drawing and Disbursing officer photograph
• PAN and TAN of registered person
• Authorized Signatory photograph and proof of his appointment
• Address proof of tax deductor

TCS Registration for collecting TCS

• Authorized signatory photograph and proof of his appointment
• Tax collector address proof
• PAN number of registered person

UN Bodies or embassy for getting Unique Identification Number that will help in claiming refund of taxes

• Proof of appointment of authorized signatory and his photograph
• Bank account details

Casual taxation for those non registered domestic persons who are not involved in regular supply of taxable goods and services

• Authorized signatory photograph and his proof of appointment
• Bank account details and address proof
• Proof of constitution

Procedure under GST registration

The process of GST registration is very simple. You just need to visit GST portal and fill the form given for registration GST Reg-01. Click on ‘Registration’ under ‘Services’ tab and further click on ‘New Registration’. The GST application registration form is divided into two parts- Part A & Part B.

Under Part A form fill the details as guided below:

• From the ‘I am a’ drop down list, select the ‘Taxpayer’ option
• From the ‘State/UT and district’ drop down list, select the state or district for which registration needs to be done
• In the ‘Legal Name’ field, enter the Legal name as per the PAN database of the business entity.
• In the ‘PAN’ field, enter the PAN number of the proprietor or business as the case may be
• Fill email address of the primary authorized signatory in ‘Email’ field and mobile number of the primary authorized signatory in ‘Mobile Number’ filed.
• Click on the ‘Proceed’ tab after filling the Captcha
• After successful completion and verification of Part A, a TRN (Temporary Reference Number) will be generated and will be sent to the email address and mobile number provided by you.

For the completion of Part B of the form, you need to do the following steps:

• You need to again click the ‘Registration’ tab given under ‘Services’ menu and then further click on ‘New Registration’.
• Fill the TRN number as generated and click on‘Proceed’ after filling the required captcha
• Enter the OTP as sent by the department on registered email and mobile number and click on the “Proceed” tab.
• You will be moved to ‘My Saved Application’ page where you need to click on the ‘Edit’ button
• 10 tabs will be displayed that you need to fill one by one and at the end click on ‘Save and Continue’
• Once the application is submitted, you will get an ARN (Application Reference Number) that will confirm the registration.

After filling out the form completely, processing will be done from the department side and the final status will be known to you within 15 days. An officer will verify the business details filled in by you and if he is satisfied with the genuineness of the business, he will issue the GSTIN. You can also check the status on the GST portal anytime. After the issuance of GSTIN, you can download the GST certificate for the record from the GST portal. It is proof that you or your business is registered under GST Act.

Consequences and Penalty for not getting registered

If a person has failed to obtain registration under GST, he is bound to pay a penalty of Rs 10000/- or 10% of the tax due from such person whichever is higher.

If you have not registered yourself or your business on time, the department will take the following steps:

• Detain or Confiscate your goods and vehicles
• Person will not be allowed to claim or transfer input tax credit
• Penalty as applicable will be charged

If there is any additional place of business that is not registered under GST, a penalty of Rs 25,000/- will be charged.