GST Registration Process online on GST Portal: Guide

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Sakshi Shah

GST
GST Portal
GST Registration
GSTIN
Last updated on April 26th, 2021

GST Registration is an application for allotment of GST Number or GSTIN. The Process of GST registration on the GST Portal 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

Process to apply for GST Registration on GST Portal

Read about the detailed process to apply for GST Registration on the GST Portal for an individual, HUF, Company, Partnership Firm or LLP.

  1. Visit GST Portal

    Go to the GST Portal i.e. gst.gov.in.

  2. Navigate to New Registration

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

  3. Part A : New Registration

    Click on ‘New Registration’ on the next page that appears and select the relevant options.
    a. ‘I am a’ – select the relevant option
    b. State/UT and District – Select the state in which you want the registration
    c. The legal name of the business – Enter the name as per PAN
    d. PAN – Enter PAN of the business
    e. Add e-mail and mobile number of the primary authorized signatory
    f. Enter the characters seen in Captcha Image
    Select ‘Proceed’GST Portal - Select Taxpayer Option

  4. GSTIN List

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

  5. OTP Verification

    The screen displays an OTP Verification page. Enter the OTP (One-Time Password) that you receive 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.

  6. TRN (Temporary Reference Number)

    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 Portal - TRN number

  7. Part B – Enter TRN

    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’.

  8. OTP Verification

    The screen displays an OTP Verification page. Enter the OTP (One-Time Password) that you receive 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.

  9. My Saved Application

    ‘My Saved Application’ page will appear on screen. Click the Edit Icon under the column ‘Action’.GST Registration Process | GST Portal | My Saved Application

  10. Tab wise Details

    Part B of the form has various tabs. Enter the details by selecting relevant options. Upload documents in .pdf and .jpeg format.GST Registration Process | GST Portal | Tabs

  11. Business Details

    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 the Composition field. Once all the details are entered, click on ‘Save & Continue’.GST Registration Process | GST Portal | Business_Details_tab

  12. Promoters / Partners Details

    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

  13. Authorised Signatory

    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’

  14. Authorised Representative

    The fourth tab is ‘Authorised Representative’. If you have any authorised representative, enter details of such person and click on ‘Save & Continue’.

  15. Principal Place of Business

    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 the business activity. Further, upload a legal ownership document and click on ‘Save & Continue’.GST Registration Process | GST Portal | Place-of-business

  16. Additional Place of Business

    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’.

  17. Goods and Services

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

  18. Bank Accounts

    The ‘Bank Accounts’ tab will not appear on the screen during the GST Registration. Once the GSTIN is issued, when the taxpayer logins to the GST Portal for the first time, Bank Account details are required to be added. You can enter details of maximum of 10 bank accounts. Enter the account number, type, and IFSC code. Further, upload the document proof and click on ‘Save & Continue’.GST Registration Process | GST Portal | Bank_Accounts

  19. State Specific Information

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

  20. Verification

    The last tab is ‘Verification’. There are two options to Submit the Application at the bottom of the page.
    A. Submit with DSC – Sign the application using the DSC i.e. Digital Signature Certificate token. However, you must register the DSC on the GST Portal.
    B. 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.

  21. Success message

    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.

GST Application Status: Track GST Number Status using ARN
GST Application Reference Number or ARN is generated after GST Registration Application. Track GST Application Status for GST Number or GSTIN using ARN.
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GST Application Status: Track GST Number Status using ARN
GST Application Reference Number or ARN is generated after GST Registration Application. Track GST Application Status for GST Number or GSTIN using ARN.
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FAQs

Can I save the application for change of details in GST Registration?

Yes. You can save the application to change or update details in GST Registration. However, you must submit the application within 15 days from the date of starting the application. On the expiry of 15 days, the system automatically cancels the application.

Can PAN be changed after GST Registration?

No, after registration PAN (Permanent Account Number) cannot be changed. This is because GST Number or GSTIN is based on the PAN of the entity.

How to download GST registration certificate?

You can download the GST registration certificate from the GST official portal after completing the registration process. Go to Services > User Services > View/Download Certificates. Click on download. Your GST registration certificate will be downloaded.

How to change GST registration details?

In order to change the details of your registration, you need to visit the GST official portal. Go to Services > Registration > Amendment of Registration Non-Core Fields. Select the desired tab and make the necessary changes.

Got Questions? Ask Away!

  1. Hey @HarshitShah

    GST Registration is the application for GST Number or GSTIN(GST Identification Number). Under the GST(Goods and Service Tax) Regime, it is mandatory for to have GSTIN to collect, pay GST and claim the Input Tax credit.

    For GST registration, the dealer has the following options:

    • Compulsory Registration: Under certain scenarios, the businesses have to get registration under GST

    When is Compulsory GST Registration needed?

    • Voluntary Registration: The business does not have the liability to register under GST, however, can apply for GST Registration. This usually is when the businesses are willing to take advantage of the Input Tax Credit facility

    • Registration under Composition Scheme: Composition scheme is a voluntary and optional scheme for registering under GST. Under the composition scheme, the compliance is simpler and lesser returns are to be filed. The tax is to be filed at a fixed rate. If the business turnover is in between INR 40 Lakhs and 1.5 Crores, they can opt for GST Registration under Composition Scheme

    • No Registration: In the case, when your business does not fall under the conditions for compulsory registration you do not require GST Registration

    Read more on GST Registration Types.

    Hope this helps!

  2. What documents do I need for a new GST number?

  3. Hey @SonalYadav

    To get a GST Number or GSTIN in India, you will be required to Register under GST(Goods and Service Tax)

    Usually, you receive the GST Number within 4–7 days of GST Registration application is submitted.

    Follow these steps to register under GST on GST Portal:[1]

    PART A of the GST Registration Application

    • Go to GST portal
    • Navigate to Services > Registration > New Registration
    • Click on ‘New Registration’ and enter the details

    • You will be displayed with a Provisional ID/GSTIN / UIN for the same PAN. Click on Proceed
    • An OTP (One Time Password) is generated and sent on registered the Mobile number and Email ID. The OTP is valid for 10 mins. You can generate the OTP again in case the time exceeds 10 mins, or the OTP you entered is invalid.
      • You are required to enter both the OTPs received on the mobile number and email id.
    • A TRN (Temporary Reference Number) will be displayed. The same TRN will be sent on your email id and mobile number.
      • You now have a 15 days window to complete and submit your GST Application using the TRN.

    Now let’s start with the PART B of the GST Application

    • Navigate to Services > Registration > New Registration
    • Log in using the TRN
      • Interpret and Enter the CAPTCHA code
      • Verify using OTP. The same OTP is sent on email id and mobile number.
    • Go to ‘My saved application’ page. Click on ‘edit icon’ under actions to continue filling in the application.

    The PART B of GST Application has various tabs. You will be required to enter the relevant details and upload relevant documents.

    • The First Tab is ‘Business Details’. If you want to apply for composition scheme under GST- select ‘Yes’ in the option for composition field. Click on save and continue after you fill in the details and upload the relevant documents.

    Read More: Should I register under Composition Scheme?

    • The second tab is ‘Promoters / Partners’. Here enter personal information, identity & address details, also upload relevant proofs for the same.
    • For ‘Authorized Signatory’ will be auto-filled if the authorized signatory in the earlier tab was selected.
    • Next, add ‘Authorized Representative’ if you have a different authorized person for GST. In most cases, details in this tab are not required.
    • The fifth tab is ‘Principal Place of Business’. Principal place of business is where the headquarters are located and books of accounts are maintained. Apart from the details, you will be required to upload the legal ownership document.
      • Add additional place of business (if any).
    • The sixth tab is for ‘Goods and Service’. Add the details of goods and services supplied by the business. You can enter up to a maximum of 5 goods and 5 services.
    • Next enter ‘Bank Account Details’. Sometimes bank account details are not asked during the GST Registration.
      • In such cases, bank account details should be added after GST registration is successful. The following message will be displayed when you log in into your GST account.
      • Now, you can add bank account details after ‘Amendment of Registration Non-Core fields’.

    • The Authorized Signatory can add bank details and upload the relevant proof. They will be required to verify the proof by e-verification or DSC.

    • In the eighth tab enter ‘State Specific Information’
    • Finally, the last tab is for ‘Verification’. It can be done by
      • Submitting with DSC: DSC is for Digital Signature. You will be required to register the DSC on GST Portal. Sign the application using DSC token.
      • Submitting with EVC or e-Signature: For this option, you will receive an OTP, enter this OTP and submit the application.
    • After the successful submission of GST Registration application, you will receive an ARN (Acknowledgment Reference Number). Use this ARN to track your GST Application.

    Use Track GST Application by ARN tool

    Usually, GST Number or GSTIN is allocated within 4–7 days from submitting the GST registration application.

    Get GST Registration using Quicko.

    Hope this helps!

    Footnotes

    [1] GST Registration Process online on GST Portal: Guide | Help Center | Quicko

  4. Hey @Shweta_Saini

    You can opt out of Composition Scheme from your account on GST Portal. Once the taxpayer type is updated to Regular in your profile, you can start filing GST Returns under the regular scheme. If you are facing any issues while making the withdrawal application, you can create a grievance on the GST Portal.

    Do let us know if you have any further queries.

  5. I want to be able to claim input tax credit for GST paid. Should I opt for the GST composition scheme or regular scheme?

  6. Hey @Joe_Fernandes

    If you wish you claim Input tax credit, you should opt for GST Regular Scheme.

    Read more about the difference here.

  7. 1.composite scheme dealer inward supplies detailes(purchases invoices ) uploaded manadatory show in gstr4 annual return.
    2.composite dealer late fees and interest calculate procedure.

  8. Hi @Sundaraiah_Kollipara,

    As per Rule 62(3)(a) of CSGT Rules, 2017 (Part A_Rules) A composition taxpayer has to furnish

    • Invoice-wise details of inward supplies relating to both intra-state & interstate from registered and unregistered persons separately.

    As per the instructions given below FORM GSTR-4 of CGST Rules, 2017 (Part B_Forms), the following information relating to inward supplies (rate-wise) needs to be provided

    • Table 4A – Information will auto-populate relating to inward supplies from a registered supplier other than supplies where the reverse charge is applicable from the returns furnished by the suppliers in GSTR-1 and GSTR-5.
    • Table 4B – Information will auto-populate relating to supplies from a registered supplier where the reverse charge is attracted from the returns furnished by the suppliers in GSTR-1.
    • Table 4C – Information will auto-populate relating to inward supplies from an unregistered supplier.
    • Table 4D – Information relating to the import of services.

    But as per clarification by GST department, when the auto-population feature for inward supplies which was available on the GST portal was not working. Reporting in table 4A of GSTR-4 is not mandatory.

    Further, late fee of Rs. 200 per day is levied if the GSTR-4 is not filed within the due date. The maximum late fee that can be charged cannot exceed Rs. 5,000. Interest is also calculated at rate of 18% p.a on tax liability.

    You can read our below articles for more insights:

  9. A retail pharmacy store dealer composite scheme registered in gst act recently.dealer purchase of medicines different tax rates(1 ,12,18 percent)and sale to counter sales through on Google pay and phone pay online mode and cash mode sales two types amounts received.my doubt: dealer how to accounting entry passed procedure in books

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