How to register for GST? Guidelines for GST registration
The steps to get registered for GST (goods and services tax) are quite simple.
First of all you need to log on to the online portal of GST – gstn.org – and create a log in ID over there. After that you need to fill the form GST-REG-01 or Part 1 of the registration form. Here you would need to fill out details such as PAN (permanent account number), e-mail address, and mobile number. Your PAN is verified online automatically. The portal would then verify rest of the details – mobile number and e-mail address – through a onetime password (OTP) or email. This would start the process of registration.
Once the verification has been successfully done you would be provided an application reference number through e-mail or mobile and asked to fill the form GST-REG-02 by using said number. Now you would need to upload some documents online.
They may be enumerated as below:
- Bank account details
- Constitution of taxpayer – this means your certificate of incorporation (COI), partnership deed, etc
- Authorization form
- Proof of place of business – this includes your electricity bill, no objection certificate, rent agreement etc
Obviously there could be minor variations depending on the kind of business that you are doing. Within three working days the GST officer would start to verify your application and documents and if everything is fine your application would be approved and within seven working days you would receive your GST certificate registration in the shape of the form GST-REG-06. You will be able to download it quite easily from gstn.org with the help of your log in ID and password. In any case, if the concerned officer does not get back to you within three days you can consider your application to have been approved. In case, your business has branches in different states and union territories you would need to apply separately for each of them.
It needs to be stated in this regard that it is in the beginning that the GST registration process is at its most complex. Hence, you would do well to be fully attentive and fill it extremely carefully at this stage.
What happens if things are wrong?
In case there is something wrong with your documents the officer would ask for more documents and details in the shape of the form GST-REG-03. This will be done within three working days of you having sent the application. You would be required to produce the necessary documents along with the form GST-REG-04. At this stage the officer would check everything and either accept the application or reject it. You will be informed of the rejection in the form GST-REG-05, which will state the reasons of rejection as well.
Why is it necessary to register for GST?
If your business is registered for taxes and excise duties such as central excise, service tax, sales tax, and value added tax (VAT) then it is mandatory for you to register for GST as well.
Are fees needed for GST registration?
So far, as per available information, Indian Government is allowing companies to register for GST for free of cost.