With the implementation of the GST Act and its continuous updation, new assessees are getting covered under the purview of GST. Moreover, as soon as they fall under the category, the process of registration starts for them. GST Council has laid down a very easy procedure for registration. In this guide, we are covering the registration process step by step to make it even easier and understandable for a layperson.
The registration process is classified into two parts, i.e., Part A and Part B. To complete the Part A, user has to follow the following steps:
After that the user has to fill the details such as State/ UT of the user, District, Legal Name of business as mentioned in the PAN, PAN, Email address and mobile Number for separate OTP verification.
Now to complete Part B of the Registration Process, the user has to login again in the portal using the TRN received at the end of Part A.
Now let’s discuss the details required under different tabs one by one.
User can select the option of being registered as a Casual Taxpayer, and if Yes then he is required to provide details of the Estimated Supplies and Estimated Net Tax Liability as shown in the image.
After that user is required to click on Generate Challan option to pay the estimated Tax Liability.User can also go for the Composition Scheme in this Form by selecting Yes for composition Scheme. In this form, he is required to select the checkbox of the declaration related to the opting the Composition Scheme.
In this head, the details of Proprietor is to be filled such as
The user is also required to upload the proof of address in a file less than 100 kb. The person who entered here can also be considered as an authorized signatory. Moreover, the information of the same is auto-populated in the Next tab of Authorized Signatory.
The User can also add other authorized signatory and mark any of them as a primary authorized signatory. The user can make up to 10 authorized signatories. The details required as shown below in the image. The proof of details and photographs of the signatories are required to be uploaded.
The user is required to select Yes if the business has an Authorized Representative or if not then he can click on the Save and Continue option. If the user selects Yes for Authorized Representative, then he has to provide the following additional details as shown in the image below.
The next Tab is for filing the details of Principal Place of Business in which the details of the place is required to be filed such as:
The user can fill in the details of additional places of business by clicking on the Add New option as shown below.
After clicking the ADD NEW option, a form as shown below will open and requiring the details of such additional place and after providing such details click on Save & Continue.
Under this Tab the Goods or services in which the business deals are required to be selected by using the HSN Code for Goods and SAC Code for Services as shown in the image.
In this Tab, the user is required to fill the details such as:
In this tab, the user is required to submit the Part B by click on the checkbox for declaration related to the information furnished along with its verification by using DSC, E-signature, EVC.
After successful verification, the success message is displayed on the screen. The acknowledgment for such submission will be sent on the mail in the next 15 minutes after the successful verification and validation by the system.
For checking the status of the application submitted, the user can choose between various available options.
| Status | Description |
|---|---|
| Draft | Application is saved but not yet submitted for registration at the portal |
| Active | After the successful generation of the TRN, the status of TRN becomes Active or when the application has approved the status of GSTIN becomes active |
| Expired | After the expiry of 15 days and also the application is not submitted at the portal the status of TRN becomes expired |
| ARN Generated | After submission of application at the Portal, the status of TRN shows as ARN Generated |
| Inactive | On the rejection of the application/ Post expiry of the validity period of 90 days status of the Provisional GSTIN for the Casual Dealer or Non-Resident Taxable Person |
| Provisional | Status of GSTIN, when the creation of challan is initiated until the registration form is approved (for the casual taxpayer) |
| Pending for Validation | After submission of the application but before Generation of the ARN at the portal |
| Validation Error | When the validation of the application fails until ARN is generated after the submission of the application form |
| Pending for Processing | After successful submission of the Application Form at the GST Portal |
| Pending for Clarification | Department issue a notice for seeking clarification for the details furnished |
| Pending for Order | After submitting the clarifications/ response as required under Notice for clarifications |
| Approved | In case the Registration Application is approved by the department. |
| Rejected | In case, the Registration Application is rejected by the department |
If the user receives notice seeking clarifications for the details furnished while registration, he can respond to the notice by following the below mentioned steps:
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