Introduction
Application for GST registration is a quite simple and completely online process. You are required to take GST registration if the total turnover in the year crosses 40 Lakhs in case of goods and 20 lakhs in the case of services. Apart from the turnover criteria, there are some other instances also on occurrence of which you must apply for new GST registration.
GST registration is compulsorily required on occurrence of following instances:
- if the total turnover in the year crosses 40 Lakhs in case of goods (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)and 20 lakhs in case of services.
- If you are making inter-state supply
- If you are selling your goods or service on E-commerce platform
- If you are exporting your goods or services
- Casual taxable person
- Non-resident taxable person
- E commerce Aggregator
- If you are required to pay GST on a Reverse Charge basis.
Documents Required for GST registration
- In case of proprietorship business:
Applicant’s PAN card, Aadhar card, passport-sized photograph, Email id, Mobile Number
Trade Name of business
List of goods/services
Address proof for the principal place of business- The latest light bill or rent deed if the property is rented
Details of additional place of business if any
- In case of partnership firm
Partnership Firm’s PAN card, Partnership deed
All partners’ PAN, Aadhar card, passport-sized photograph, Email id, Mobile Number
Authority letter in favour of anyone partner who is authorized to sign the application on behalf of the firm
Trade Name of business
List of goods/services
Address proof for the principal place of business- The latest light bill or rent deed if the property is rented
Details of additional place of business if any
- In case of LLP
PAN card of LLP, Incorporation Certificate of LLP
All partners’ PAN, Aadhar card, passport-sized photograph, Email id, Mobile Number
Authority letter in favour of anyone partner who is authorized to sign the application on behalf of LLP
Trade Name of business
List of goods/services
Address proof for the principal place of business- The latest light bill or rent deed if the property is rented
Details of additional place of business if any
- In case of company
PAN Card of the company, Incorporation certificate of the company
All directors’ PAN, Aadhar card, passport-sized photograph, Email id, Mobile Number
Board resolution or Authority letter in favour of anyone director who is authorized to sign the application on behalf of the company
Digital Signature of authorized director
Trade name of the business
List of goods/services
Address proof for the principal place of business- The latest light bill or rent deed if the property is rented
Details of additional place of business if any
Process of New GST application
- All you need to do first is to make sure that all the above-mentioned documents are with you in a PDF or JPEG format in a particular size.
- Go to the government portal https://gst.gov.in. Click on Services – Registration- New Registration
- Following the step mentioned in the above point, you will be required to verify the Email id and mobile number of the applicant by filing Part-A of the application. On successful verification of Email id and Mobile Number, you will be allotted TRN (Temporary Reference Number). This TRN can be used to fill and submit Part-B of the application.
- Now, let us come to Part-B of the application: You are required to give basic details of your business such as the trade name of the business and reason for application of new GST. Apart from that, you need to fill in basic details such as Name, Address, Email Id, Mobile Number, DIN( If any) of the proprietor in case of proprietorship business/Partners in case of Firm or LLP/Directors in case of company and attach a photograph of proprietor/partners/directors.
- Now, the most prominent part of the application arrives. Here, you are supposed to add the address of the place of business and attach the address proofs. Make sure to attach the latest light bill and Rent deed if the property is rented.
- After adding the address for the place of business you are required to give details of additional place of business if any.
- Next step is to add the HSN code/SAC code that you are dealing with.
- And the final step is to submit the application and wait for the validation checks. After successful validation, you will receive mail for Aadhar authentication.
- Now perform Aadhar KYC by clicking on the hyperlink for Aadhar authentication sent on the Email id of the applicant.
- You will be issued an ARN (Application Reference Number) on successful verification of the Aadhar Number.
- This ARN can be used to track the status of the application.
Some Important tips
Make sure to write the name of proprietor/partners/directors the same as mentioned on the PAN card so that it can be matched with the CBDT database.
Proofs attached regarding the place of business must be visible and latest.
The address mentioned in the application must be the same as that on the Light bill.
Make sure to add personal mobile number and email id of proprietor/partners/directors.
Conclusion
Now a day it has become much tough for genuine taxpayers to avail GST registration number even after giving all the complete details and valid documents. Thus, the process of approval of new GST registration is taking more time than usual. Taxpayers are being asked for more documents than usual to double-check the genuinely of the applicant. so it becomes of utmost importance for taxpayers to provide up to date documents to your consultants to get GST registration numbers without getting any queries from departmental authorities.
