Tag Archives: GSTIN

e-Way Bill Portal : Register As Taxpayer

Posted on by Maharshi Shah

Taxpayers who send or receive goods have to register themselves on the e-Way Bill (EWB) Portal in order to generate an e-Way Bill. The e-Way Bill is generated for the movement of goods in certain cases where the value of the goods is more than INR 50,000, or if there is an inter-state movement of goods, etc. The taxpayer needs to have their GST Number – GSTIN issued in order to register on the EWB portal.

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Steps to Register as a Taxpayer on the EWB Portal

  1. Visit the e-Way bill portal

    Visit the e-Way Bill Portal. Click on the “Registration” option on the dashboard and select the “e-Way Bill Registration” option from the drop-down list.

  2. Enter the required details

    Enter the GST Number – GSTIN in the respective field. Furthermore, enter the captcha code and click on the “Go” option.

  3. Validate GST number

    Validate your GST number by entering the OTP sent to your mobile number.

  4. Log in to the EWB portal

    Additionally, enter your choice of username and password which you shall use to Log into the EWB Portal. In case of any error, the system displays a pop-up message on the screen.

Hence, after the completion of the above process, the new user ID and password to your account will be created.

FAQs

Do I need to register myself on the e-Way Bill Portal if I have previously registered myself on to the GST Portal?

Yes. All the registered persons under GST need to register on the e-Way Bill Portal. After registering on the EWB Portal, the taxpayer may proceed to make entries to generate an e-Way Bill.

I am trying to register myself on the EWB Portal but the system responds by saying that I have already registered on this portal. What do I do?

This indicates that your GSTIN is already registered on this portal. Therefore, you have a username and password generated under this GSTIN. If you have forgotten your username or password, then click on the “Forgot Username” or “Forgot Password” option provided on the login page of the EWB portal.

The system says there are no contact details available under my GST Number when I try to register myself on the EWB portal. What do I do?

In such a case, you need to contact the GST Helpdesk. You can also log into Your GST Account and verify the contact details under your User Profile Section.

GST Challan Payment : Process to pay GST online

Posted on by Sakshi Shah

The online GST payment system involves filing GST return, creating challan and finally payment of GST by the taxpayer. A taxpayer under GST can make payment of tax, interest, penalty, fees and other payments by creating a challan on the GST Portal i.e. gst.gov.in

Steps to make online payment of GST challan:

  1. Go to GST Portal

    Click on Services > Payments > Create Challan

  2. Enter GSTIN or other applicable ID, enter captcha code and click on Proceed

    Note: Other applicable ID
    i. UIN i.e. Unique Identification Number – in case of UN bodies, embassies, government offices or other notified persons
    ii. TRPID i.e. Tax Return Preparer Identification Number – in case of Tax Return Preparers
    iii. TMPID i.e. Temporary Identification Number – in case of an unregistered dealer having a temporary ID 

  3. The Challan view is displayed

    Enter the amount of tax, interest, penalty, fees and other payments under the respective heads i.e. CGST, IGST, SGST and Cess. Also, we can view the total amount at the bottom of the challan.

  4. Select the Payment Mode

    Select from E-Payment, Over the Counter or NEFT/RTGS

A. E-Payment

  • Select E-Payment and then click on Generate Challan
  • OTP Authentication – Enter the OTP sent on the registered mobile number and then click on Proceed
  • The challan is ready. Click on Download to save the challan
  • Select Net Banking, select the name of your bank and then click on Make Payment. It will redirect you to the payment page of the bank where you can complete the payment process.
  • On successful payment, it will redirect you to the GST portal. Further, the payment summary with the transaction status and payment receipt can be seen.

B. Over the Counter (OTC)

  • Select the name of your bank, select the type of instrument i.e. cash, cheque or demand draft and then click on Generate Challan
  • OTP Authentication – Enter the OTP sent on the registered mobile number and then click on Proceed
  • The challan is now ready. To save the challan, click on Download
  • Make the payment using cash, cheque or demand draft before the challan expires
  • Once the bank confirms, the payment status would be updated on the GST Portal

C. NEFT / RTGS

  • Select the name of bank then click on Generate Challan
  • OTP Authentication – Enter the OTP sent on the registered mobile number and click on Proceed
  • The challan is now ready. Click on Download to save the challan
  • Make the payment through cheque or account debit facility
  • Once the bank processes the payment, you will receive a UTR number on your registered mobile and email
  • Go to challan history, click on CPIN and enter the UTR to link it with the RTGS
  • Once the bank confirms, the payment status would be updated on the GST Portal. Also, the E-Cash Ledger is updated with the payment amount

FAQs

What is ARN number in GST?

Application Reference Number (ARN) is an acknowledgement issued by GSTN system portal to the taxpayers who have successfully submitted their application after completing the full process.

Can I make a GST payment through a physical challan?

No, physicals challans will not be accepted for the payment of GST. Payments can be made only through the challans generated in gst.gov.in

Can GST Challan be cancelled?

Yes, you can cancel a OTC Challan which is not paid from the Challan History. Navigate to Services > Payments > Challan History to cancel such OTC Challan.

Can excess GST paid by mistake be refunded?

Yes. Excess GST paid by mistake will be refunded. Log in to the GST website, go to services and submit your refund application.

What is GSTIN or GST Number?

Posted on by Sakshi Shah

GSTIN i.e. GST Identification Number is a unique number issued to a business registered under GST. It is a 15 digit number allotted on the basis of the PAN of the business. GST Number can be verified on the GST Portal. It is important to verify the GSTIN of a taxpayer to ensure that the GSTIN quoted by them on the documents actually belongs to them. Further, it is important to ensure that the GSTIN on the invoice is valid since many sellers enter a fake GST number to fraudulently charge GST from the buyers. To obtain a GSTIN, you should apply for a GST Registration.

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GSTIN Structure

Character Meaning
First two digits State Code
Next 10 digits PAN of the business
13th digit Number of registrations in a state
14th digit Default character ‘Z’
Last digit Checksum digit or number
  • The 13th digit denotes the number of registrations in the state. It is an alpha-numeric number under which first 1 to 9 are assigned and then A to Z.
  • The 14th digit is a default character based on the nature of the business. Eg: Z is used in case of a regular taxpayer.
Search GST Number By PAN
Search GST number or GSTIN (GST Identification Number) details online using the PAN Number. GST Number or GSTIN is a unqiue 15 digit PAN based number allotted after GST Registration.
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Search GST Number By PAN
Search GST number or GSTIN (GST Identification Number) details online using the PAN Number. GST Number or GSTIN is a unqiue 15 digit PAN based number allotted after GST Registration.
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  • In the case of a Non-Resident Taxpayer i.e. NRTP, the GST department issues GST Number in the absence of PAN. Thus, the next 10 digits in GSTIN would be tax identification number by which the foreign government identifies such person.
GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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How to get GSTIN number?

  • The business needs to make an application for registration on the GST Portal
  • Submit the required documents and information while making an application for GST registration
  • The tax officer would process the application and ask for clarification if required
  • Once the tax officer approves the application, he would issue a GST Number for the business
  • The process of applying for registration and obtaining GSTIN is free of cost

FAQs

What is the fee to apply for a GSTIN?

To issue GST Number there is no fee charged by the government. However, a professional fee may be charged if services of a GST Practitioner or a Chartered Accountant are used.

2. How is GSTIN different from GSTN?

Both terms are completely different.
-GSTIN i.e. Goods and Services Tax Identification Number is a unique number allotted to a business registered under GST.
-GSTN i.e. Goods and Services Tax Network is the organization that provides the IT infrastructure to run the GST Portal.

3. Where do I need to report GSTIN?

A business registered under GST should report GST Number at the following places:
1. Issue of GST Invoice – Tax Invoice, Bill of Supply, Credit Note, Debit Note, etc
2. Generating E-Way Bill – Single E-Way Bill, Consolidated E-Way Bill
3. Filing GST Return – GSTR-1, GSTR-3B, GSTR-4, GSTR-9
4. Filing Forms and Applications with the GST Department

GST Registration Types

Posted on by Sakshi Shah

GST Registration means applying for a unique GST Number or GSTIN i.e. GST Identification Number on the GST Portal. The taxpayer requires GSTIN to collect and pay GST on the outward supplies i.e. sales and claim GST input tax credit on the inward supplies i.e. purchases. Types of GST Registration depends on the nature of the business.

Types of GST Registration

  1. Compulsory Registration
    Under certain situations, the dealer must take Compulsory Registration under GST irrespective of the turnover. For eg: inter-state sales of taxable goods, e-commerce operator, e-commerce seller, etc
  2. Voluntary Registration
    A business that does not need to apply for compulsory registration can apply for registration on a voluntary basis. It is called Voluntary Registration under GST.
  3. Registration under Composition Scheme
    If the aggregate turnover exceeds the prescribed threshold limit of Rs.40 lacs (Rs.20 lacs for special category states) for goods or Rs.20 lacs (Rs.10 lacs for special category states) but is less than Rs.1.5 Cr (Rs.75 lacs for special category states), the dealer can register under Composition Scheme. In case of services, if the aggregate turnover exceeds Rs.20 lacs (Rs.10 lacs for special category states) but it is less than Rs.50 lacs, the dealer can register under the Composition Scheme. Under this scheme, the taxpayer should pay GST at a fixed rate on turnover and the compliance is lesser than in case of normal registration.
  4. No Registration
    The following category of persons do not require GST Registration:
    • The business for which aggregate turnover during the financial year does not exceed Rs.40 lacs for goods (Rs.20 lacs for special category states) or Rs.20 lacs for services (Rs.10 lacs for special category states).
    • The business that does not fall under the provisions of compulsory registration.
    • Persons selling goods or services that are exempt under GST or not covered under GST.
    • Agriculturists for the supply of crops produced from the cultivation of land.
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FAQs

What are the special category states under GST?

The following are the special category states under GST to which the threshold limit for registration is lesser.
1. Arunachal Pradesh
2. Assam
3. Jammu & Kashmir
4. Manipur
5. Meghalaya
6. Mizoram
7. Nagaland
8. Sikkim
9. Tripura
10. Himachal Pradesh
11. Uttarakhand

What is Aggregate Turnover under GST?

Aggregate Turnover means the total value of sales made by a business registered under the same PAN. Sales include the aggregate of the following:
1. Taxable sales
2. Exempt sales
3. Exports
Aggregate turnover excludes:
1. Value of tax on sales
2. Value of purchases on which tax is paid under RCM (reverse charge mechanism)

Can I have more than one GST registration on a single PAN?

Yes. It is possible in the case of multiple business verticals within the same state. A person having different categories of business may obtain multiple registrations with the same PAN within a single State. Further, these will be treated as separate taxable persons for all purposes of GST.

What is the fee for a GST Registration?

There is no fee charged by the government for GST registration. However, a professional fee may be charged if services of a GST Practitioner or a Chartered Accountant are used.

Cancellation of GST Registration – who can apply and process

Posted on by Sakshi Shah

Cancellation of GST Registration means the GST Number or GSTIN of a registered taxpayer becomes inactive. The taxpayer will not have to pay or collect GST or file returns, after the cancellation of Registration.

Index

GST Registration Cancellation
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GST Registration Cancellation
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Who can apply for Cancellation of GST Registration?

Tax Officer– Suo Moto Cancellation

A tax officer may initiate cancellation of registration in the following cases.

  • Taxpayer is not doing business from his registered place of business.
  • The taxpayer issues tax invoices without selling goods or services.
  • The taxpayer violates the provisions of the act or rules issued by the GST Council.
  • GST Registration was obtained either by fraud or misstatement of facts.
  • A taxpayer under the regular scheme has not filed returns for a continuous period of 6 months.
  • Taxpayer under Composition Scheme has not filed returns for three consecutive tax periods.

Taxpayer – Voluntary Cancellation

A registered taxpayer may initiate the cancellation of registration on the GST Portal in the following cases.

  • The taxpayer has either closed or discontinued his business.
  • The taxpayer has transferred his business due to amalgamation, merger, de-merger, sale, lease, etc.
  • There is a change in the constitution of business leading to change in PAN. For example, proprietorship converted to a private limited company.
  • The taxpayer has taken Voluntary Registration but did not commence any business within a specified time.
  • If a taxable person is no longer liable for registration under the GST Act.
  • The taxpayer is no longer liable to pay tax.
  • Application for cancellation, in case of voluntary registration, can be done only on after expiry of one year from the registration date.

Legal Heirs

The legal heirs can file for cancellation of registration of the proprietorship firm in case of death of a sole proprietor. The taxpayer or legal heir can cancel GST Registration by filing Form REG-16 on the GST Portal.

Process for Cancellation of GST Registration on GST Portal

  1. Login to GST Portal

    Go to the GST Portal and login using a valid username and password.

  2. Go to Services > Registration > Application for Cancellation of Registration

    Navigate to the option ‘Application for Cancellation of Registration’ under the tab Services.

  3. Basic Details, Cancellation Details, Verification

    The cancellation form comprises of 3 tabs – Basic Details, Cancellation Details and Verification.

  4. Enter details in tab – Basic Details

    Under the first tab of Basic Details, enter the following:
    a. Address of future correspondence,
    b. Mobile Number,
    c. Email Address.

  5. Enter details in tab – Cancellation Details

    Under the second tab of Cancellation Details, select the reason for cancellation from the drop-down. For each reason selected, enter additional details as mentioned in the table under next topic.

  6. Verification

    Under the last tab of Verification, select the name of authorised signatory from the drop-down and enter the place of declaration. Submit the application using DSC or EVC.

  7. Success Message

    A success message is displayed on the successful submission of the application.

  8. Track status of application

    To track the status of the ARN, go to Services > Registration > Track Application Status.

Cancellation of GST Registration – Reason & Additional details

Reason for cancellation

Additional details required

Change in constitution of business leading to change in PAN
  • Date from which registration is to be canceled
  • GSTIN of the new entity

Transfer of business on account of amalgamation, merger, demerger, sale, leased or otherwise

Ceased to be liable to pay tax
  • Date from which registration is to be canceled
  • Value of stock
  • Tax liable to be paid on the stock
  • Amount to be used from cash ledger and credit ledger to pay the tax

Discontinuance of business / Closure of business

Others

FAQs

What are the consequences of cancelling registration under GST?

1. The taxpayer will not have to pay GST anymore
2. For certain businesses, registration is mandatory. If the registration is canceled and business still continues, it will be considered as an offense and heavy penalties will apply.

When can I cancel Voluntary Registration under GST?

In the case of a voluntary registration, the taxpayer can apply for cancellation only after the expiry of one year from the date of registration.

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.

GST Registration Process online on GST Portal: Guide

Posted on by Sakshi Shah

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’

  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.

  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’.

  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.

  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’.

  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’.

  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’.

  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’.

  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.

What is Voluntary Registration under GST?

Posted on by Sakshi Shah

Voluntary Registration means applying for registration under GST (Goods and Service Tax) on a voluntary basis. The taxpayers who are not required to register as per the GST Act can apply for voluntary registration under GST.

GST Registration is allotment of a unique GST Number or GSTIN i.e. GST Identification Number to a business by the GST Department. The business registered under GST should:

  • Collect GST on the outward supplies i.e. sales
  • Claim the GST Input Tax Credit on the inward supplies i.e. purchases
  • Pay GST to the government by making payment of challan on the GST Portal

A business will be required to register under GST if:

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Thus, a dealer whose aggregate turnover is less than the prescribed threshold limit does not need to register under GST. Such dealers can apply for voluntary registration under GST. The taxpayer may apply for voluntary registration under GST to avail of the benefits available to GST registered dealers.

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Who should opt for Voluntary Registration under GST?

Whether a dealer should apply for a GST registration or not depends on various factors. Check when should you apply for registration.

Apply for voluntary registration under GST for following reasons

  1. Claim ITC on purchases – If you are registered under GST, you can claim the input tax credit of the GST paid on your purchases. You can claim GST input tax credit if you are registered under GST.
  2. Status of the registered dealer – If you are a GST registered dealer, you will receive a certificate of registration that will act as a valid proof of the legal status of the business.
  3. Competitive Advantage – Larger organizations and MNCs prefer to work with the GST registered dealers. A GST registered dealer can work with such companies to gain a competitive advantage.
  4. Inter-state sales – If you plan to sell goods or services outside your state in the future, you can apply for voluntary registration. By voluntary registration, you can avoid compulsory GST registration in the future.
  5. E-Commerce sales – If you plan to sell goods or services on an e-commerce platform, you can apply for voluntary GST registration to avoid compulsory registration under GST in the future.
  6. Unutilised ITC of earlier taxes – Dealer who has unutilised input tax credit under service tax, VAT, etc can carry forward this credit. This credit can be used for payment of taxes after registering under GST.

Do not apply for voluntary registration under GST for following reasons

  1. Sales to unregistered dealers – If your customers are not registered under GST, they cannot claim the credit of GST paid on the purchase. Thus, it would be beneficial to not charge GST from them. In that case, do not apply for registration.
  2. Purchases from unregistered dealers – If you purchase goods and services from unregistered dealers, you do not pay GST on purchases. Thus, you do not have any input tax credit to claim and registration may not be taken.
  3. GST Compliances – Once you’re registered under GST, it is compulsory to follow the provisions of the GST Act. To avoid complicated compliances like filing returns, payment of tax, maintenance of accounts, etc, registration should not be taken.
I am registered under service tax but my turnover is below 20 lacs. Should I register under GST?
You should register under GST if you wish to claim the credit of taxes paid on purchases or plan to sell your product online on an e-commerce platform
Read Answer
I am registered under service tax but my turnover is below 20 lacs. Should I register under GST?
You should register under GST if you wish to claim the credit of taxes paid on purchases or plan to sell your product online on an e-commerce platform
Read Answer

FAQs

What is Voluntary Registration?

Voluntary Registration means applying for registration under GST (Goods and Service Tax) on a voluntary basis. The dealers who are not required to register as per the GST Act can apply for voluntary registration on GST Portal.

Why should you apply for Voluntary GST registration?

The following can be the reasons for a business to apply for Voluntary GST:
1. Claim ITC on purchases
2. Status of the registered dealer
3. Competitive Advantage
4. Inter-state sales
5. E-Commerce sales
6. Unutilized ITC of earlier taxes

What is the GST Registration process?

Mentioned below is a brief process for GST Registration on the GST Portal:

1. Under New Registration on GST Portal, enter the basic details
2. You will see a GSTIN/ UIN / Provisional ID
3. Verify using OTP (One-time Password)
4. You will receive a TRN (Temporary Registration Number)
5. Verify the TRN by OTP Verification
6. Enter the relevant details and Upload the documents
7. Verify your application
8. Submit