GST REGISTRATION

How to Register on New GST Portal

• Step 1 – Every Existing Taxpayer require to Visit on GST Registration Portal By Using Following link https://www.gst.gov.in/
• Step 2 – Now Please Click on “New User Login” and then Select the check box to confirm the Terms and press continue
• Step 3 – Enter Provisional ID, Temporary Password & Captcha Received from your VAT Department and then press “LOGIN”
• Step 4 – Enter Email ID , Mobile number and click Continue
• Step 5 – OTP’s will be sent to your Email ID & Mobile no. Please Enter the OTP’s to the correspondent fields and Click Continue 
• Step 6 – Enter Username and password for the next time login
• Step 7 – Enter Security Answers which will help you to reset the password incase if you forget your current password
• Step 8 – GST Login credentials created successfully, Now visit again on GST Portal and then click on “Exiting User Login” and Re-enter with your login credentials
• Step 9 – Please Follow Below Procedure for Further Instruction
• Step 10 – Fill all Require Details, upload Require Documents and Click Save & Continue
• Step 11 – Fill the Details of Proprietors/Partners of your Firm
• Step 12 – Fill the all other require Details, Upload the related documents and Click Save & Continue
• Step 13 – Fill the Complete Details of Authorized Signatory
• Step 14 – Enter Details, upload documents and Click Save & Continue
• Step 15 – Fill The Details of Principal place of business
• Step 16 – Enter Commodity Details and Save & Continue
• NOTE : In case you do not know the HSN Code: In the Search HSN Chapter by Name or Code field, type the matching character and from the displayed HSN Chapter list, scroll and select the appropriate HSN code.
• Step 17 – Fill the Details of Bank account and upload document
• Step 18 – Click Verification checkbox and submit with DSC
• Note : Digitally signing using DSC is mandatory in case of LLP and Companies
• Click the SUBMIT button to save the updated information and documents.
• Step 19 – Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/ desktop)
• Step 20 – Click Sign from the Pop-up window
• Step 21 – Note: To view the details of your DSC, click the View Certificate button.
• Step 22 – On successful submission it will show message on screen
NOTE : The success message is displayed after the validation of the DSC PIN. You will receive the acknowledgement in next 15 minutes on your registered email address and mobile number. Application Reference Number (ARN) receipt will be sent on your e-mail address and mobile number.

Steps to be followed for GST Registration in India



Signing Authority for GST Registration

All applications, including any reply, to the notices, required to be submitted for the purpose of registration shall be filed electronically at the common portal with digital signature certificate or through e-signatures or through any other mode of signature as may be specified in this regard. The documents shall be signed by the following:

Person	Signing Authority
Individual	Individual himself or some other person duly authorised by him
Individual is mentally incapacitated from attending his affairs	His guardian or by any other person competent to act on his behalf
HUF	Karta
HUF – where Karta is absent from India or Mentally incapacitated from attending his affairs	Any other adult member of HUF or authorised signatory of Karta
Company	Authorised Signatory
Government or Government Agency or local authority	Officer authorised in this behalf
Firm	Partner of firm not being minor or authorised signatory
AOP	Any member of the association or authorised signatory
Trust	Trustee or authorised signatory
Any other person	Some person competent to act on his behalf

GST Registration under GST Law 

Schedule V of the Revised Model GST Law provides cases, where persons are required to obtain registration for the purpose of this Act. Definition of person is given in Section 2(73) of the Act which includes an individual, HUF, company, firm, LLP, AOP or BOI whether incorporated or not, corporation or Government company, body corporate incorporated outside India, cooperative society, local authority, government, societies, trusts, and every artificial juridical persons. The definition of person is therefore enough to cover every legal form of person. The levy is however on a taxable person. As per Section 10, taxable person means a person who is registered or is liable to be registered under Schedule V of the Act.

GST New Registration or GST Fresh Registration

Please Note – New GST Registration is Not Started at this time, currently government migrate only existing taxpayers at new gst portal. Keep visit to our site, we will update you when GST Registration is started for NEW Taxpayers. Thanks…
Application for Registration > FORM : GST REG-01
Above form has two parts A and B
• Part A for Verification (before applying Registration)
• Part B for application
Verification Procedure (PART A)
• Before applying for registration one has to declare his PAN, Mobile number and e-Mail address in Part A of above form which are validated by department in following manner
  • PAN : Through CBDT Database
  • Mobile No. and E-Mail Address : Through OTP
• After Successful verification an application reference number shall be generated and communicated to applicant on mobile number and E-Mail Address provided by him
Submission of application (PART B)
• Using generated reference number application to be submitted in PART B duly signed along with all required documents
• After receipt of application Acknowledgement shall be issued electronically in FORM : GST REG-02
Important –
• Download GST All Registration Formats
• Registration Under GST – Registration Requirement, Liability

Verification of application (RULE 2)

• After submission application goes to proper officer who shall examine the application, if found correct approve grant of registration within three days of submission of application.
• If application submitted found to be deficient or proper officer needs more clarification, he may intimate electronically in FORM : GST REG-03 within three working days from date of application.
• Then applicant shall furnish electronically such information, clarification sounght in FORM : GST REG-04 within seven working days from receipt of such intimation
• Where proper officer is satisfied with the clarification, document furnished, he may approve grant of registration within seven working days from receipt of such information or clarification
• Where proper officer is not satisfied with the information or clarification furnished, he shall for reasons to be recorded in writing reject the application and inform applicant in FORM : GST REG-05
• In following cases application for grant of registration is deemed to have been approved
• if proper officer fails to take any action
  • within three working days from date of submission of application or;
  • within seven working days from date of receipt of clarification or information/document furnished by applicant.

Issue of Registration Certificate (Rule 3)

Where application for grant of registration is approved as per RULE 2, a certificate of registration is issued in FORM : GST REG-06
Effective date of registration is as under :
• From date on which person becomes liable to registration, if application has been submitted within thirty days from that date.
• Effective date shall be date of grant of registration as per RULE 2,. If application submitted after thirty days.

Documents Required for GST Registration

Hi Friends we write full article on Documents Required for GST Registration, Please check following article for more details….In this article you may find full list of all required documents for GST Registration….