How to apply for GST (Goods and Service Tax Identification Number) Registration?

What is GST?
GST is stand for Goods and Service Tax. Goods and Service Tax is a indirect tax which have replaced all previously applied indirect taxes levied by State and Center Government in India. It was implemented from 1st of July 2017. It was much awaited tax reform in India, One Nation, One Tax vision.

Previously applicable Sale Tax Identification Number (Central Sales Tax/Tax Identification Number/Value Added Tax) was replaced by new Tax structure i.e. Goods and Service Tax Identification Number (GST). Firstly Registration for GSTIN was carried out for firms and companies already having sale tax number. Enrolments was doing state wise and government had issued a schedule for enrolling your firm or company in Goods and Service Tax Network. You could find that schedule at GST website: https://www.gst.gov.in/enrolplan .

GST can be applied online through website: gst.gov.in

Scroll Down to Taxpayer Option and Click at Register Now Option at Taxpayers (Normal/TDS/TCS) as Shown in Screen Shot Below:

After clicking at Register Now option, you will be redirected to New Registration Form as shown in Screen Shot Below:

  • The New Registration page is displayed. Select the New Registration option.
  • In the I am a drop down list, select the Taxpayer as the type of taxpayer to be registered.
  • In the State/UT and District drop down list, select the state for which registration is required and district.
  • In the Legal Name of the Business (As mentioned in PAN) field, enter the legal name of your business/ entity as mentioned in the PAN database.
  • In the Permanent Account Number (PAN) field, enter PAN of your business or PAN of the Proprietor.
  • Note:• PAN is mandatory for registration with GST. • In case you don’t have PAN, you can apply for PAN. To do so, click the here link.
  • In the Email Address field, enter the email address of the Primary Authorized Signatory.
  • In the Mobile Number field, enter the valid Indian mobile number of the Primary Authorized Signatory. (Note: Different One Time Password (OTP) will be sent on your email address and mobile number you just mentioned for authentication.)
  • In the Type the characters you see in the image below field, enter the captcha text.
  • Click the PROCEED button.

  • The OTP Verification page is displayed.
  • In the Mobile OTP field, enter the OTP you received on your mobile number. OTP is valid only for 10 minutes.
  • In the Email OTP field, enter the OTP you received on your email address. OTP is valid only for 10 minutes.
  • Note: • OTP sent to mobile number and email address are separate. • In case OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or email ID again. Enter both the newly received OTPs again.
  • Click the PROCEED button.

  • The system generated Temporary Reference Number (TRN) is displayed.
  • Note: You will receive the TRN acknowledgment information on your e-mail address as well as your mobile number.
  • Click the PROCEED button.
  • Alternatively, you can also click Services > Registration > New Registration option and select the Temporary Reference Number (TRN) radio button to login using the TRN.

  • In the Temporary Reference Number (TRN) field, enter the TRN generated and enter the captcha text as shown on the screen.
  • Click the PROCEED button. The Verify OTP page is displayed. You will receive same Mobile OTP and Email OTP. These OTPs are different from the OTPs you received in previous step.

  • In the Mobile / Email OTP field, enter the OTP you received on your mobile number and email address. OTP is valid only for 10 minutes.
  • Note: • OTP sent to mobile number and email address are same. • In case OTP is invalid, try again by clicking the Need OTP to be resent> Click here link. You will receive the OTP on your registered mobile number or email ID again.
  • Enter the newly received OTP again.
  • Click the PROCEED button.

  • The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).
  • Note: • Notice the expiry date shown below in the screenshot. If the applicant doesn’t submit the application within 15 days, TRN and the entire information filled against that TRN will be purged after 15 days. • The status of the registration application is ‘Draft’ unless the application is submitted. Once the application is submitted, the status is changed to ‘Pending for Validation’.

The Registration Application form with various tabs is displayed.

On the top of the page, there are ten tabs as Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information and Verification. Click each tab to enter the details.

Complete all details as mentioned above. Click at particulars to fill complete detail. Like Click at Business detail to fill-up detail about business. Click at Partner/promoter to fill proprietor/partner detail. Like wise fill all sector including bank account detail.

After completing all detail, there is last process of verification.

This tab page displays the details of the verification for authentication of the details submitted in the form.

  • Select the Verification checkbox.
  • In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
  • In the Place field, enter the place where the form is filed.
  • After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC. Digitally signing using DSC is mandatory in case of LLP and Companies.
  • Click the submit button as shown in above screen shot.

 

  • Select the Digital Signature Certificate (DSC)/ E-Signature or EVC and click the SIGN button.

The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

You will get reply from GST department within 7 days. If application is approved then GST number will be issued otherwise objection with reason will be shown in your account.

Related Post: How to File Goods and Service Tax (GST) Return?
GST rates for Pharmaceutical Products
How to generate e-way bill under GST?

Documents required for applying for GSTIN:

  • 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
  • Bank Statement and Bank Detail (Proprietor/Partner/Direction/Company/Firm)

2 Replies to “How to apply for GST (Goods and Service Tax Identification Number) Registration?”

  1. Pingback: How to calculate Maximum Retail Price (MRP), price to retailer (PTR) and price to stockist (PTS) under GST? - Pharma Franchise Help

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