Documents Required for Online GST Registration

The documents required to be submitted for online GST Registration depend on the category of business for which the application is being made. The category of businesses and the documents required for them are listed below:

Private Ltd Company

• PAN Card
• Memorandum of Association (MoA)
• Article of Association (AoA)
• Certificate of Company Incorporation
• Documents furnishing the Identity and Address Proofs of the Company’s Director
• A Certificate of Digital Signature

For Address Proof of Directorship

• Applicant’s Passport
• Aadhar and Voter ID
• Latest Bank Account Statement
• Ration Card and Driving License
• Electricity or Telephone Bill

Proprietorship

• Documents furnishing the ID and Address Proofs of the Proprietor (includes documents such as PAN and Aadhar)

For Limited Liability Partnership (LLP)

• The LLP Agreement
• PAN
• Partner’s ID and Address Proofs

To Register for GST Online, Follow the Below Steps

• Visit the portal www.gst.gov.in
• In the Services drop-down, navigate to Registration, and from the subsequent dropdown, click New Registration
• On the next page, choose Taxpayer from the I am a drop-down menu
• Select the State/UT and District where your business is located
• Input the business name and its PAN
• Provide the email address and mobile number for OTP-based verification
• Enter the captcha code and click PROCEED
• On the next page, enter the OTP received on the email ID and mobile number
• After entering the required information, click PROCEED
• Make a note of the temporary reference number shown on the screen
• Go back to the New Registration page of the Registration section from under the Services tab
• On the New Registration page, select Temporary Reference Number (TRN)
• You will receive an OTP on your registered email ID and mobile number. Enter the OTP in the relevant field on the subsequent page and click PROCEED
• The next page will show the status of your application. Click the edit icon on the right, fill in the required details, and submit the documents asked such as:
  i) Authorization form
  ii) Address Proof of the Business
  iii) Details of Bank Account
  iv) Constitution of the taxpayer
  v) Photographs
• TOn the verification page, agree with the declaration and submit the application via one of the following methods:
  i)Via Electronic Verification Code (EVC) which can be received on the registered mobile number
  ii) Through e-signature; in this mode, an OTP is generated and sent to the registered mobile number linked with Aadhar
  iii) If it is private limited companies that are enrolling for GST, it is recommended that their applications are made with a Digital Signature Certificate (DSC)
• Upon completing the registration steps, you will be notified with a success message on the screen. You will also receive the Application Reference Number (ARN) on the registered email ID and mobile number
• You may track the progress of your application using the Track Application Status option in the Registration section under the Services tab. To do this, click Track Application Status and on the subsequent page, enter the ARN and click SEARCH. The status of your application will be displayed on the screen.

To Download the GST Registration Certificate

• Visit the GST portal previously mentioned
• Navigate to the Login page
• If you have already created your username and password for the portal, enter them right away and log in to your account, else, if you are logging in for the first time, use the link provided in the First time login option, and log in by entering the Provisional ID/GSTIN/UIN, Password.
• Upon logging in, click the Services tab, and from the User Services section, choose the option View/Download Certificates. Subsequently, click Download, and your GST registration certificate will be downloaded.

Failure to Enrol for GST Attracts Penalty

If businesses generate the relevant annual turnovers specified under the GST law and still do not register for GST, they will violate the law and be liable for a penalty.

• An offender found not to be remitting taxes or underpaying taxes on account of genuine errors will be levied a penalty of a minimum of Rs. 10,000 or 10% of the tax due whichever is higher
• If an offender is found to be deliberately evading taxes, they will be penalized 100% of the tax dues

FAQs

1) Are businesses mandated to apply for multiple GST registrations if they operate in multiple states?

A) Yes, businesses operating in multiple states require multiple GST registrations. In simple words, if a business is operating in more than one state, it should acquire a dedicated GST registration for each respective state that it is operating from.

2) Is it mandatory for businesses trading in exempt items/supplies to register under GST if their annual turnover exceeds Rs. 20 Lakh?

A) Businesses/persons trading in 100% exempt items/supplies are not mandatorily required to register under GST irrespective of their annual turnover.

3) What is GSTIN?

A) Goods and Services Tax Identification Number (GSTIN) is a unique 15-digit identification number allotted to a business/person when they register under GST.

4) Can a business voluntarily register under GST although its turnover is lower than Rs. 20 Lakh? And does such business need to remit taxes from the first supply of their goods/services post-registration?

A) Yes, a business may still register under GST although its annual turnover is less than Rs. 20 Lakh. In this case, the entity would be taxed as a normal taxable business.

5) Is it mandatory for a business to have separate GST registrations if it has diversified verticals under its name in a state?

A) In one state, it is sufficient for a business to have one GST registration for all its business activities/verticals no matter how diverse they are. For instance, one GST Registration is enough for a business that simultaneously engages in multiple verticals such as manufacturing, supply chain management, real estate, retail, etc. However, under the GST law and registration system, the business still has the option to go for separate GST registrations for each of its diverse verticals.

6) Is PAN mandatory to register for GST?

A) Yes, PAN is mandatory to register for GST. If a business/entity does not have PAN, it is mandatory to acquire one before enrolling for GST.

7) What if an application for GST registration is rejected?

A) If an application for GST registration is rejected, the applicant will have an option to reply to the rejection letter. They can also submit a fresh application for registration, for which they will first have to await a final rejection, which may take 10 days.

8) What benefits do businesses get after successfully registering for GST?

A) Upon successful registration for GST,

Normal registered businesses can:

• Avail Input Tax Credit
• Carry out interstate business with ease

Composition business dealers can:

• Take care of limited compliance requirements
• Enjoy lower tax liabilities
• Efficiently manage working capital

Businesses with lower than specified annual turnover thresholds voluntarily registering for GST can:

• Receive input tax credit
• Engage in unrestricted interstate business
• Register on e-commerce websites
• Enjoy a competitive edge over other businesses