GST Registration Procedure: A Step-by-Step Guide

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Process of GST Registration

The procedures for the process of GST registration for individuals or GST registration step by step are the same for both, regardless of whether you are a regular taxpayer or a composition scheme merchant. The GST portal registration process is described in detail below.

The two parts – A and B – of the Form GST REG-01 must be filled out in order to complete the GST registration process.

PART A:

  • The PAN, mobile number, and email address must be entered into and submitted with the GST REG-01 form. The mobile number and email ID will be confirmed using a one-time password [OTP] provided to the registered mobile number after the PAN verification on the GST portal.
  • The registered email address and cellphone number will receive an application reference number [ARN] after it has been confirmed.

PART B: 

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  • You must include the application reference number and the necessary supporting papers in Part B of GST REG-01.
  • If any additional paperwork or data is needed, a form GST REG-03 describing the specifications will automatically be prepared. Within seven working days of receiving the form GST REG-03, a response may be sent by utilising the GST REG-04 form.
  • A certificate of registration will be granted via form GST REG-06 within three working days of the receipt of the GST REG-01 / GST REG-04 if the information supplied via form GST REG-01 / GST REG-04 is accurate, complete, and true. The registration application will be refused if the given information is unsatisfactory by issuing form GST REG-05. The application will take 21 days to be accepted if the Aadhar authentication is not completed or chosen.

When is GST Registration Required or Mandatory?

Any company that is subject to the following criteria is required to register for GST and should have a GSTIN:

  1. An intra-state company with a yearly revenue of at least INR 20 lakhs [with the exception of Jammu and Kashmir, which falls under the special category of states], the North East, Uttarakhand, and Himachal Pradesh, where the upper barrier is INR 10 lakhs]. Note: If the taxpayer is only involved in the supply of products and complies with the established conditions, the limit is INR 40 lakhs.
  2. Any and all interstate trade, regardless of annual turnover.
  3. Regardless of turnover, any e-commerce company.
  4. Regardless of its yearly sales, a business needs to have a GSTIN in order to claim an input tax credit.
  5. It is necessary to register each business separately if it operates in more than one state.
  6. A Temporary Taxable Person supplying taxed goods.
  7. Those who must pay tax under the reverse charge.
  8. Non-resident tax paying individuals who make taxable supplies.
  9. Whether or not they are separately registered under this Act, individuals who are obligated to deduct tax under Section 51.
  10. Whether or not they are individually registered under this Act, input service distributors.
  11. Person who must pay tax pursuant to Section 9’s subsection (5).

Suggested Read: GST Advantages & Disadvantages

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