methods:
By Electronic Verification Code (EVC). The code will be sent to the registered mobile number.
By e-Sign method. An OTP will be sent to the mobile number linked to the Aadhaar card.
In case companies are registering, the application must be submitted by using the Digital Signature Certificate (DSC).
Step 16: Once completed, a success message will be shown on the screen. The Application Reference Number (ARN) will be sent to the registered mobile number and email ID.
Step 17: You can check the status of the ARN on the GST portal.
Documents Required for GST Registration
Here are the documents required to complete GST Registration:
PAN card
Aadhaar card
Business address proof
Bank account statement and cancelled cheque
Incorporation Certificate or the business registration proof
Digital Signature
Director's or Promoter's ID proof, address proof, and photograph
Letter of Authorisation or Board Resolution from Authorised Signatory
Credit score
GST Registration Via Authentication of Aadhaar
New businesses can secure their GST registration with the help of the Aadhaar. The process is simple and quick. The new process came into effect from 21 August 2020. The procedure to opt for Aadhaar authentication is mentioned below:
When you apply for GST registration, you will be provided with an option to choose Aadhaar authentication.
Select 'YES'. The authentication link will be sent to the registered email ID and mobile number.
Click on the authentication link.
Enter the Aadhaar number and select 'Validate'.
Once the details have been matched, an OTP will be sent to the registered mobile number and email ID.
Enter the OTP to complete the process. You will get the new GST registration within three working days.
Online GST Registration Fees
In case you complete the GST Registration procedure online, no fee will be levied. Once the relevant documents have been uploaded, an Application Reference Number (ARN) will be sent via SMS and email to confirm the registration.
Penalty for Not Registering or Late Registering Under GST
If you do not pay tax or pay a lesser amount than what is due, the penalty that is levied is 10% of the due amount (in case of genuine errors). However, the minimum penalty is Rs.10,000.
If you have not registered for GST and are deliberately trying to evade tax, the penalty levied is 100% of the due tax amount.
Download the GST Registration Certificate
The procedure to download the GST Registration Certificate is mentioned below:
Step - 1: Visit https://www.gst.gov.in/
Step - 2: Click on 'Login'.
Step - 3: On the next page, enter the username and password.
Step - 4: Click on 'Login'.
Step - 5: Next, click on 'Services'.
Step - 6: Click on 'User Services'.
Step - 7: Select 'View/Download Certificates'.
Step - 8: On the next page, click on 'Download'. The certificate will have details of the tax transactions.
Check GST Registration Status
Visit GST official portal at https://www.gst.gov.in/.
Click to 'Services' > 'Registration' > 'Track Application Status'.
Enter your ARN number and Captcha code. Next click on SEARCH button.
Finally, you will receive any of the following GST registration status on your screen:
Provisional status
Pending for verification status
Validation against error status
Migrated status
Cancelled status
Advantages of GST Registration
The main benefits of GST registration are mentioned below:
Big projects can be accepted from Multinational Corporations (MNCs).
Goods can be sold online.
Goods can be sold across the country.
GST registration acts as valid proof as it is a legal entity registration.
Input tax credit can be availed when any goods or services are being purchased.
With the help of a GSTIN, a current bank account can be opened.
The GSTIN helps in increasing the brand value of the business.
GST Registration Exemption
The below-mentioned individuals and entities are exempt from GST registration:
Businesses that manufacture supplies that come under reverse charge.
Activities that do not come under the supply of goods or services. Examples of such activities are the sale of a building or land, funeral services, and services provided by an employee.
Businesses that make non-GST/ non-taxable supplies. Examples are aviation turbine fuel, electricity, natural gas, high-speed diesel, and petrol.
Businesses that make exempt/ nil-rated supplies.
Businesses that fall under the threshold exemption limit.
Agriculturists.
GST Other Pages
Tax Top Pages
Tax Other Pages
FAQs on GST Registration Process
Is gst registration free?
Yes, gst registration can be done online at Nil charges.
Is bank account mandatory for GST registration?
No, The bank account not mandatory at the time of GST registration.
How can I get the GST registration number?
In order to get the GST number, you need to apply for GST registration by visiting the GST portal i.e., www.gst.gov.in. To start the process, you will need to have a valid email address, mobile number and a PAN for the business.
How much does a GST number cost?
The government does not charge you any fees when it comes to registration for GST. However, if you approach a chartered accountant or consultant, they may charge you a professional fee as the entire registration process is a tedious one.
Can I surrender my GST number?
Yes, you can surrender the GST number. However, you can do so only after one year from the date of registration.
News About GST Registration
Madras High Court orders changes in the architecture of the GST Web Portal
Changes in the architecture of the GST Web Portal will be introduced by the GST Department as directed by the Madras High Court. The GST Network in New Delhi has been ordered to make suitable changes to help petitioners file their returns and pay tax or penalties without any hassle, thereby avoiding the cancellation of GST registrations.
26 September 2022
Doing WFH due to Covid no reason to cancel of GST registration
The High Court in Calcutta high has set aside the order by GST authority to cancel the registration of a company on the ground that the organization did not have an operating office at the time of investigation due to Covid-19.
The court ordered the tax authorities to grant a hearing opportunity to the petitioner, International Value Retail Pvt Ltd, and submit all relevant documents and evidence in support of its submissions and pass a reasoned order within a month.
A petition had been filed by the company following rejection of its application for revocation of GST registration.
The company's application was rejected by ignoring the materials which proved that at the time of inspection, they were following a work-from-home (WFH) model due to the outbreak of Covid-19 and hence, their office was temporary closed at its registered place of business.
Rajat Mohan, senior partner AMRG & Associates, said it is important that in the digital age, businesses are permitted to function on 'WFH' basis. The cancellation of GST registration on such grounds is not the way forward as it will stagnate the growth of the Indian industry.
12 October 2021
Registration of taxpayers to be suspended immediately by GST officers in case of 'significant anomalies' in sales returns
As per the new regulations, GST officers will be suspending the registration of taxpayers immediately in case of "significant anomalies or differences" noted in the sales returns which are filed through GSTR-1. This move has been welcome to make sure that tax evasion can be curbed and the revenue can be protected.
The Central Bank of Indirect Taxes and Customs (CBIC) has issued a Standard Operating Procedure (SOP) for the suspension of registration of a person on observance of such anomalies which indicate the violation of the GST Act. As per the SOP, registration of the specified taxpayers will be suspended and a system generated intimation for the suspension and a notice for the cancellation of the same will be issued to the taxpayer through GST REG-31. This will consist of all the reasons for the suspension and will be sent to the email ID which is registered with the CBIC.
26 February 2021
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