If you are a normal taxpayer in India, there’s a simple, online GST registration process you will have to follow to register your business on the GST portal. GST is applicable for all businesses with annual turnover over the GST registration threshold limit (i.e., ₹40 lakhs for goods and ₹20 lakhs for services). Over the years, the GST registration process online has been simplified to ensure that businesses can seamlessly register and stay compliant. Here’s we’ll take a comprehensive look at the registration process in GST, with details on eligibility, documents required, timelines, fees and other specifics you should know when registering on the GST portal.

How to register for GST online?

The GST registration procedure for a normal or regular taxpayer begins by visiting the GST portal: //www.gst.gov.in/

There are two parts to the process:

• Part A: Which deals with creating a profile on the GST portal
• Part B: Which includes filling in details across all 10 fields for GST registration

Step 1: Creating user credentials (Part A)

The first step of the GST registration process involves creating your user credentials for the portal.

Option 1:

• Click on ‘Register’ on the top right: //reg.gst.gov.in/registration/
• Page opens to ‘New Registration’ for creating user credentials
• Fill in the details (ensure all mandatory fields are filled in) and click on ‘Proceed’

Option 2:

• Click on ‘Services’ tab on the main menu
• Follow the path: Registration > New Registration
• Fill in the details for New Registration (this is the same page as Option 1)
• Click on ‘Proceed’

Step 2: Verifying your profile

Once you have entered your details in the new user registration form, you will have to verify your profile details. Follow the steps below to complete the form and the GST registration verification process.

Part 1:

• Select details from the dropdown options in the GST registration form: E.g., I am a > Taxpayer, the State/UT and the District (optional)
• Enter the Business Legal Name and Business PAN (note: Legal name should be as per PAN card, and for companies, ensure it’s the business PAN details you are entering)
• Enter email address and mobile number (separate OTPs will be shared here for verification)
• Enter the captcha
• Click on ‘Proceed’

Part 2:

View all the GSTINs/ UINs / GSTP IDs that are mapped to the PAN you have provided. There are three colour codes:

• Green: Approved
• Red: Rejected
• Orange: Pending

Click on ‘Proceed’ to continue with the registration process.

Part 3:

In the next page you will be prompted to fill in the OTPs received on your mobile and email address. You will have to fill in both separate OTPs.

This page is timed and valid for only 10 minutes. Enter the details to validate your GST registration.

Step 3: Generating Temporary Reference Number

A 15 digit Temporary Reference Number or TRN is now generated for your use. You can use the TRN to complete the GST application process.

Click ‘Proceed’ to continue.

This completes Part A of the GST application process.

The TRN is valid for 15 days only and Part B of the GST registration procedure must be completed within the due date.

Step 4: Logging in

Once you have the TRN with you, you can commence Part B of the GST registration process.

You can:

• Visit the Registration page and select the TRN option: You will have to enter captcha and mobile and email OTP again (this is different from the OTPs received previously). Click on ‘Proceed’.
• Visit the My Saved Applications section on the GST portal: In the Dashboard, you will find details pertaining to the GST registration form, also known as GST REG-01.Click on the ‘Action’ item and commence the registration process.

Step 5: Updating business details (Part B)

There are 10 fields on GST REG-01 requiring businesses to furnish specific business details. While the process is straightforward, it requires businesses to patiently and diligently updating details accurately to ensure that there are no errors.

At this point, it is recommended that you keep the documents required for GST registration handy to ensure you enter all details accurately. Documents include PAN, Aadhaar, address proof, photographs, among others.

The fields for GST registration procedure includes:

• Business details: Business registered name, application as a casual taxpayer (Y/N), option for Composition scheme, reason to obtain registration, etc.
• Promoter/Partner: Name, address, mobile numbers, DoB, email address, designation, DIN, PAN and Aadhaar, photographs (up to 1 MB), check for primary signatory, etc.
• Authorized Signatory: Name, DoB, mobile number, email address, designation, DIN, PAN, Aadhaar, residential address, proof of detail of authorised signatory (up to 1 MB file size), etc.
• Authorized Representative: Type of authorised representative, Enrolment ID, etc.
• Principal Place of Business: Business address with pin code, nature of possession of premise, document upload (single file of up to 1 MB), nature of business activity, etc.
• Additional Places of Business: Number of additional places of business, etc.
• Goods and Services: Details of up to 5 goods or services with HSN codes or SAC codes
• State Specific Information: Professional tax employee code (EC) no., Professional tax registration certificate (RC), state excise licence number, etc.
• Aadhaar Authentication: Y/N prompt if you want to opt for Aadhaar authentication (ensure email and mobile numbers are added correctly)
• Verification: Declaration, signing (DSC, EVC, e-Sign)

Things to keep in mind:

• Ensure you click on ‘Save & Continue’ after each section so that the details you have entered are saved.
• You will require a Digital Signature Certificate for signing (mandatory for LLPs and Companies). However, Aadhaar based authentication is also accepted.
• For Aadhaar authentication, if physical verification of the premise is undertaken, ARN will be generated after that.

Note: Bank Account details has been made optional since December, 2018. You can do so by filing non-core amendment after you login for the first time.

Must Read: How to change mobile number in GST Profile?

Step 6: Getting the acknowledgement number

The last step in the GST registration process involves generating the Application Reference Number or ARN. This will be emailed to your registered email address.

You can use the ARN to track the status of your GST application.

In general, the GST registration certificate is generated within 3-15 working days after all details are checked and verified.

Also read: How to download GST registration certificate

What is the eligibility of GST registration?

Before you commence the GST registration process, it’s important to understand who is eligible for GST registration.

• All businesses with over ₹40 lakhs in annual turnover for goods and ₹20 lakhs in annual turnover for services are eligible (i.e., businesses that meet the GST registration requirements limit)*
• All businesses that supply goods or services to other states, i.e., inter-state supply of goods or services. However, for service providers, GST registration is required only if services amount exceed ₹20 lakhs annually*
• All e-Commerce sellers, i.e., all businesses selling goods online via e-Commerce platforms (irrespective of aggregate turnover)
• Any casual taxable person, i.e., doing business seasonally
• Sole proprietorship firms

*Note: The limit varies for north-eastern and special category states

If you have ecommerce business, please read this guide on GST registration for ecommerce businesses.

How much does GST registration cost?

The government does not take any fees or charges while registering online. It’s an online process and all eligible taxpayers can register their business at zero cost or charges.

However, if you are availing the services of a GST practitioner or consultant or a CA for the online GST registration procedure, you may have to pay a modest service fee.

Based on the turnover of the business, this can range from ₹1,500 to ₹15,000 based on the experience and skills of the GST practitioner.

How many days does it take for GST registration?

The online process usually takes 3 to 7 working days. It can take up to 10-15 days in some cases. This is a standard timeline to get approval on your GST registration application. And, you get your GSTIN and GST certificate which you can download from the portal instantly after approval.

What are the three types of GST registration?

The three types of GST registration for taxpayers are:

• Regular or Normal taxpayers: These are taxpayers who have businesses that exceed the GST registration limit and should register their businesses on the GST portal to stay compliant. (Also read: GSTR-1 filing – All you need to know)
• GST Composition scheme taxpayers: These are taxpayers who have an annual aggregate turnover of below ₹1.5 crore and pay GST at a fixed rate (i.e., 1% GST for traders, 2% GST for manufacturers).
• Casual taxpayers: These are taxpayers who are running a shop or store for a short period, i.e., seasonal shops. The registration is valid for 90 days only and charges GST as per acceptable GST rates/slabs.

It is important to read about deemed registration under GST as it applies to such businesses which are not registered but they should because of certain circumstances. One of of the main purpose is to file the return timely. Avoiding this can lead to cancellation which is not good for any business. It is highly advisable to keep a regular track of your GST return filing.

At Tata nexarc we have built a digital platform that enables MSMEs in India to grow their business. You can buy steel at the best prices from across brands, get logistics services to ship your goods, and more. Register now and take a step towards your business growth.

*This is for information only. All are requested to visit the official GST portal or consult with a GST practitioner, CA or relevant professional for more details on the GST registration process and more.  

Author: Sohini Banerjee

Sohini is a seasoned content writer with 12 years’ experience in developing marketing and business content across multiple formats. At Tata nexarc, she leverages her skills in crafting curated content on the Indian MSME sector, steel procurement, and logistics. In her personal time, she enjoys reading fiction and being up-to-date on trends in digital marketing and the Indian business ecosystem.