What is GST?
GST is stand for Goods and Service Tax. Goods and Service Tax is a indirect tax which will replace all existing indirect taxes levied by State and Center Government in India. It will be applicable from 1st of July 2017. It is much awaited tax reform that will help in One India, One Tax vision.
In short time, currently applicable Sale Tax Identification Number (Central Sales Tax/Tax Identification Number/Value Added Tax) will be replaced by new Tax structure i.e. Goods and Service Tax Identification Number (GST). Presently provision registration for GSTIN is carried out for firms and companies already having sale tax number. Enrolments are doing state wise and government has issued a schedule for enrolling your firm or company in Goods and Service Tax Network. You can find that schedule at GST website: https://www.gst.gov.in/enrolplan .
Before any for GSTIN, first make sure, you have received Provisional ID and Password from your state Sales Tax Department at your firm’s authorized E-mail ID or you can collect it from your tax officer. This provision ID and password will be used as login id at first step. You can change it afterward.
For applying for GST, you can follow following Steps.
- Go to www.gst.gov.in
- There will be the two options: New User and Existing User
- Click at New User if you didn’t apply yet.
- A new page will be open asking for agree to provide details as per provisions of Proposed Model Goods and Service Tax Act (GST Act).
- Check it and click at continue button
- It will ask about Provisional Id and Password for Log in which you have received through e-mail or tax officer.
- Login into your GST account
- Enter you mobile number and Email Address of the authorized signatory of the business entity. This number and e-mail will be used for all future communication from the GST portal
- You will receive a OTP at mobile number and e-mail id you entered in previous step
- Enter this OTP.
- After that follow all steps and enter information and scanned images as mentioned in Provisional registration form
Documents required for applying for GSTIN:
- Digital Signature Certificate (Class II)
- Sales Tax Identification Number Copy
- Address Proof of Business Entity
- Proprietor/Partners/Directors Address Proof
- Aadhaar Card, PAN and Image etc
- Ownership Proof or Rent agreement
- Partnership deed or memorandum of association/certificate of incorporation
- Back Statement and Bank Detail