GST registration is a fundamental requirement for individuals and businesses looking to comply with tax regulations.
The process is now more accessible than ever, thanks to online registration via the GST REG-01 form, which is not only convenient but also entirely free.
This form consists of two essential segments, Part A and Part B, both of which must be accurately and completely filled to ensure successful GST registration.
Documents Required for GST Registration
Before diving into the registration process, it’s crucial to gather the necessary documents:
- PAN card
- Memorandum and Articles of Association or Partnership Deed, LLP Deed, etc.
- Address of the head office of the business or a No Objection Certificate (NOC) for office use
- List of Proprietors, Partners, Managing Director, Full-Time Directors, and Company Board Members, along with their identity proofs (e.g., Passport, PAN Card, Aadhaar)
- Details of the person authorized to sign on behalf of the company, including residence details, Aadhaar, and PAN card.
The Registration Process
Here’s a step-by-step guide to help you navigate the GST registration process:
Step 1: Start by visiting the GST portal at https://www.gst.gov.in/. Click on the “Registration” button under the ‘Services’ tab. Then, select “New Registration.”
Step 2: This is Part-A of the GST REG-01 form, where you’ll need to provide the following information:
- Choose the appropriate option from the drop-down menu in the box labeled ‘I am a,’ such as Taxpayers, Tax Collectors, or Tax Deductors.
- Fill in the required information for State/Union Territory, District, Legal name of the business (as per PAN), PAN number, email, and mobile number.
- The GST portal will send a one-time password (OTP) to your email ID and mobile number. Once you’ve entered all the information, click “Proceed.”
Step 3: A new page will appear, asking for the OTP sent to your email and mobile number. After verifying the OTP, click “Continue.”
Another page will display your Temporary Reference Number (TRN), a unique 15-digit number sent to your email and mobile number, valid for 15 days.
The TRN page will also specify the deadline to fill Part B of the application form.
Step 4: Part B of the GST REG-01 form starts here. Once again, visit the new registration page under the ‘Service’ button (as mentioned in Step 1).
Click on TRN, enter the number, and fill in the captcha code. Then, click “Continue.”
Step 5: A new page will request an OTP, which will be sent to your mobile number and email address. After entering the OTP, click “Continue.”
Step 6: On another page, you’ll see the status of your GST REG-01 form as ‘Draft.’ This is because only Part A was completed so far. Click on the ‘Action’ button to begin Part B.
Part B of GST REG-01
Part B consists of approximately 27 different points with 10 sub-heads that must be completed accurately.
It’s important to note that information in these sections cannot be revised later, so be meticulous.
After addressing these points, proceed with Aadhaar authentication and document uploads to complete the GST registration process.