GST Registration Process online on GST Portal: Guide

Author
By Sakshi Shah on March 26, 2019

GST Registration is an application for allotment of GST Number or GSTIN. The Process of GST registration is the same for the following types of Taxpayers.

  1. Normal Taxpayer – dealer registered under normal scheme
  2. Composite Dealer – dealer registered under composition scheme
  3. Casual Taxable Person
  4. Input Service Distributor
  5. SEZ Developer
  6. SEZ Unit

Step-by-Step Guide to apply for GST registration:

Step 1: Go to the GST Portal

Step 2: Click on ‘Register Now’ on the Home page
OR
Go to Services > Registration > New Registration

Part A:

Step 3: Click on ‘New Registration’ on the next page that appears and select the relevant options.

  • ‘I am a’ – select the relevant option
  • State/UT and District – Select the state in which you want the registration
  • Legal name of the business – Enter the name as per PAN
  • PAN: Enter PAN of the business
  • Add e-mail and mobile number of the primary authorised signatory
  • Enter the characters seen in Captcha Image
  • Select ‘Proceed’
GST Registration Process- GST Portal | Select-Taxpayer

Step 4: The screen displays GSTIN / UIN / Provisional ID for the same PAN in the same state. Click on ‘Proceed’.

Step 5: The screen displays an OTP Verification page. Enter the OTP (One-Time Password) received on the mobile number and e-mail entered in Step 3 above. OTP is valid for 10 minutes.

If OTP is not received or is invalid, click on the option ‘Click here to resend the OTP’ to receive a new OTP.

Step 6: You will receive a 15 digit TRN (Temporary Reference Number) on the registered e-mail and mobile. The screen will also show the validity of the TRN.

GST Registration Process | GST Portal | Register GST Practitioner-TRN

Part B:

Step 7: Go to Services > Registration > New Registration and click on ‘Temporary Reference Number (TRN)’. Enter TRN, characters seen in the Captcha Image and click on ‘Proceed’

Step 8: The screen displays an OTP Verification page. Enter the OTP (One-Time Password) received on the mobile number and e-mail. The same OTP would be sent on e-mail and mobile number. OTP is valid for 10 minutes.

If OTP is not received or is invalid, click on the option ‘Click here to resend the OTP’ to receive a new OTP.

Step 9: My Saved Application’ page would be displayed. Click the Edit Icon under the column ‘Action’.

GST Registration Process | GST Portal | My-Saved-Application

Part B of the form has various tabs. Enter the details by selecting relevant options. Upload documents in .pdf and .jpeg format.

What are the documents required for GST Registration?
GST Registration Process | GST Portal | Tabs

Step 10: The first tab is ‘Business Details’. Enter the necessary details and upload the relevant documents. If you want to apply for Composition Scheme, select ‘Yes’ in the option for Composition field. Once all the details are entered, click on ‘Save & Continue’.

GST Registration Process | GST Portal | Business_Details_tab

Step 11: The second tab is ‘Promoter / Partners’. Enter personal information, identity information and address details of each promoter/partner. Upload the relevant documents and click on ‘Save & Continue’.

GST Registration Process | GST Portal | Promoters_or_Partners_tab


Step 12: The third tab is ‘Authorised Signatory’. The details are auto-filled if the tab for authorised signatory was selected while entering details of promoter or partner in the earlier tab. Select the primary authorised signatory. Review details and click on ‘Save & Continue’.

Step 13: The fourth tab is ‘Authorised Representative’. If you have any authorised representative, enter details of such person and click on ‘Save & Continue’. In most cases, details in this tab are not required.


Step 14: The fifth tab is ‘Principal Place of Business’. Principal place of business is the place where books of accounts are maintained and the top management is located. Enter address, contact details, nature of possession and nature of business activity. Upload a legal ownership document and click on ‘Save & Continue’.

GST Registration Process | GST Portal | Place-of-business

Step 15: The fifth tab is ‘Additional Place of Business’. If you have any other office other than the principal place of business, enter details of that place under this tab. Enter the number of additional place of business, add details similar to the principal place of business and click on ‘Save & Continue’.

Step 16: The sixth tab is ‘Goods and Services’. Enter details of goods or services supplied by the business. You can enter details of maximum 5 goods and 5 services. Enter HSN/SAC and description. After entering details, click on ‘Save & Continue’.

Step 17: The seventh tab is ‘Bank Accounts’. You can enter details of maximum 10 bank accounts. Enter the account number, type and IFSC code. Also, upload the document proof and click on ‘Save & Continue’.

GST Registration Process | GST Portal | Bank_Accounts_tab2

In certain cases, the ‘Bank Accounts’ tab is not displayed during the GST Registration. After GST Registration is successful bank account details can be entered by Amendment of Registration Non-Core Fields.

Login with the GST Credentials emailed to you by the GST Department. You will be displayed with the following message. Now add bank account details and upload the proof.

GST Registration - Add bank details
GST Registration - Add bank details

You will be required to verify the proof either through e-verification or DSC (Digital Signature Certificate) and a success message will be displayed.

GST Registration - Successful Amendment of Bank Details

Step 18: The eighth tab is ‘State Specific Information’. Enter details of state registrations if any and click on ‘Save & Continue’.

Step 19: The last tab is ‘Verification’. There are two options to Submit the Application at the bottom of the page.

  • Submit with DSC – DSC means Digital Signature. Sign the application using DSC token. However, you must register the DSC on the GST Portal.
How to register or update a DSC on the GST Portal?
  • Submit with EVC or Submit with E-Signature – Under this option, you would receive an OTP on registered mobile and registered email. Enter the OTP and submit the application.

Step 20: After you submit the application, a success message is displayed. You would receive an Acknowledgement Reference Number i.e. ARN on your registered email and mobile in the next 15 minutes.