Step By Step Guide: GST Registration Online for New User on GST Portal

Online GST registration application is an essential step under GST regime for every taxpayer or business owner whose annual turnover is above 20 lakh. Only after GST registration online processing, the business owner gets a GSTIN number which is a unique number. A taxpayer needs the GSTIN number at every stage of return filing, bill generation and invoice processing so it becomes the prominent part of GST filing. For all this process one must go to the GST registration online India official website.

• Check GSTINs Associated with PAN
• Submission of Representative Details
• Withdrawal of Validation Unique Combo
• procedure for GST registration
• General Queries on GST Registration

Latest Updates in the GST Registration

• Delhi government has introduced the Virtual Grievance Redressal platform for the new GST registration. Through this platform, Meetings related to specific issues will be held via Google Meeting from Monday to Friday at two timing slots: 11:00 AM to 01:00 PM and 03:00 PM to 05:00 PM. Book a Slot
• Taxpayers in Jammu & Kashmir and West Bengal must now undergo biometric-based Aadhaar authentication and document verification for GST registration. View More
• Minister of State for Finance, Shri Pankaj Chaudhary, said the tax administration takes an average of 12.82 days to approve GST registration.
• The GST department has increased the maximum file size for document uploads in the new GST registration and amendment process. View more
• As per the Gujarat State Tax Department, GST registration applications dropped 55% in November 2023-24 compared to the previous year because of Biometric authentication.
• The physical verification of new registration applications has been enabled on the ‘Track Application Status’ at the official GST portal. View more
• The Federation of Telangana Chambers of Commerce and Industry (FTCCI) held a conclave on ‘GST and Globalization’ in the city. During the event, the industry body requested the Chief Minister and the State Finance Minister to increase the annual threshold limit for GST registration to INR. 40 lakhs.
• The CBIC dept has shared the advisory for taxpayers who want to register as One Person Company. click for more
• The High Court of Calcutta directs tax authorities regarding revoking registration due to non-filing of GST returns. Also, the court has directed to restore enrollment in 7 days.
• The Rajasthan high court has issued the judgement for Dhirendra Sankhla S/o Late Shri Ml Sankhla related to the registration of the Avon Udhyog. Read More
• The minister of Commercial Taxes and Registration P. Moorthy said the department to simplify GST registration rules for the businesses.
• GSTIN has released new GST registration functionality on the government portal for the month of Oct-Dec 2020. Read PDF

As per the recent update, GST Registration of around 8602 merchants has been revoked recently but SGST Department said that traders whose GST Registration has been canceled don’t have to worry about. They will get the chance to restore the revoked registration of Goods and Services Tax (GST). The function for traders or merchants will remain open till 30 September on the GST portal. Registrations were canceled/ revoked under Section 29 of the GST Act.

Aadhar Authentication in GST Registration Provisions

Recently the GSTN portal has introduced the Aadhar authentication process for all the individuals applying for the GST registration including Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc.

It would require authorized signatory and if in case the Aadhar authentication gets failed, the tax department may do a site verification. The Aadhar authentication will apply to all the Promoters/ Partners/ Authorized Signatories/ Karta etc. IT is to be noted that all the registered person may not require Aadhar registrations and also those who are not the resident of India. Read more

50th GST Council Meeting Update

GST Registrations for Professionals Working from Residential Premises

During a conversation on whether architects, consultants, and other industry professionals working from homes are not permitted to a GST number, the minister informed that consultants, architects, and other industry professionals operating from residential properties are not restricted from registering for GST if they operate from their homes due to the COVID-19 pandemic or otherwise.

In the case of businesses with annual revenues exceeding the threshold limit of INR. 10 lakh, INR. 20 lakh, or INR. 40 lakh, as applicable, they must register as regular taxable persons under the GST. In this case, it is called GST registration.

What to Do After Application Revocation of GST Registration Rejected?

One has to perform the steps if the application for GST registration has been rejected and the application of revocation has also been cancelled. On the official twitter, the instructions have been given that the Goods and Services tax network (GSTN) for the people whose application got rejected.

One can file the application for revocation if the reason for rejection is these as mentioned below:

• The registration for the revocation application is rejected by the tax officers before or till 12th June 2020
• If you have filed a revocation application for 30 days of cancellation for GST registration
• One has appealed in the online/offline platform for the revocation of GST but yet the order has not passed

for filing the new application, one needs to login to GST portal – www.gst.gov.in

For revocating, one has to log in to the portal and post-login go to services registration application.

• One can visit the website https://reg.gst.gov.in/registration/. for new enrollment
• Fill the data as per the demands on the landing page
• One has to give the information regarding fields like ‘I am a’, ‘State/UT’, ‘District’, judicial name of the business mentioned in PAN card, mobile number and email address
• Post information proceeds with instructions

It is important for every company which is involved in the business will have to register under Goods and services GST. if the company’s turnover is 20 lakh (in all Indian states, other than north-eastern states) then they have to register with GSTN.

For helping the taxpayers in India for preparing the file returns to execute payments of indirect tax liabilities and do additional agreements. For the implementation of GST in India the IT infrastructure and services to the Central and State Governments, taxpayers, and other stakeholders have been provided by them.

In the 32nd GST council meeting, the members increased the GST threshold limit from 20 lakh to 40 lakh as per suggested by GoM. The single condition is eligible for Kerala & Chattisgarh that which limits to remain either 20 lakh or 40 lakh.

New Functionalities While GST Registration on Portal

The GSTIN has enabled three new functionalities for the taxpayers while registration on the GST portal. The new GST functionalities have described below:

Check GSTINs Associated with the Same PAN

Now, the taxpayers will be able to check all the GSTINs connected to one same Permanent Account Number (PAN) throughout India. A taxpayer can do so while filing the Part A of the GST registration application form on the same PAN. The registration application form is the application form to apply for new registration.

Submission of Representative’s Details

Taxpayers filing registration applications using Online Information and Database Access or Retrieval (OIDAR) Services will now be able to furnish details of their representatives who are authorized and appointed in India. Authorized representative’s name, PAN, email address & mobile number are to be filled in Part A of the registration form GST REG 10.

Withdrawal of Validation of Unique Combo Having the Same PAN

The authentication of the unique combination of the same PAN, Mobile Number and Email has been withdrawn at the time of registration application submission when the application is filed by already registered taxpayers. Now an already registered taxpayer can avail another registration by submitting the same unique combination of PAN, Mobile number and Email address. This facility is available for all already registered normal taxpayers, taxpayers registered under composition scheme, taxpayer registered as a casual taxpayer, TDS, GSTP and TCS.

Here is the simplified step-by-step procedure for GST registration:

We have divided the whole procedure of GST registration online into four sub-parts in order to make easy understanding of the complex procedure of GST registration online process.

Part 1 in GST Registration Process

Step 1: Enter the GST official website link in URL. Click here https://reg.gst.gov.in/registration/.

Step 2: Click on ‘Services’ tab provided in the main menu. Three options will open in drop-down list such as “Registration”, “Payments”, and “User Services”.

Step 3: By hovering the mouse on “Registration” will open more options.

Step 4: Click on the first option which is “New Registration”. It will open the new form in the same window.

Step 5: Now enter the details regarding whether you are a Taxpayer/GST Practitioner/Tax Deductor, the State/UT and District you belong, Name of the taxpayer or tax practitioner as mentioned in the PAN card, PAN number, Email ID, and Mobile Number. At the end of form, enter characters as displayed in the CAPTCHA image and click on “PROCEED”.

Step 6: An OTP will be sent to the provided mobile number and email ID in step 5. Enter the OTP received and click on “Continue” button.

Step 7: A TRN (Temporary Reference Number) will be shown on your screen and the same TRN number will also be sent to your provided email ID and Mobile Number. Save the TRN number for future requirements.

Part 2 for Finding Tracking Temporary Reference Number

Step 1: Go back to GST official website.

Step 2: Again select “Services” tab.

Step 3: Select “Registration” from the drop-down menu under “Services” tab and click on “New Registration”.

Step 4: Choose the option “Temporary Reference Number (TRN)” and after selection it the dot will be filled by green colour and new page will open.

Step 5: Enter the TRN number provided in Part 1 and given Captcha characters.

Step 6: Click on “PROCEED” button.

Step 7: You will get an OTP on the registered mobile number and email ID. Enter the OTP in prescribed field and again click on “PROCEED”.

Step 8: The draft format of the application will be shown on your screen. Now click on the Edit icon.

Part 3 for ARN Status Verification

Step 9: The new page will be displayed on your screen. There are 10 sections to fill the required details and upload the requested documents for this particular section.

You will need following GST registration documents to keep handy with you in the scanned format:

• Photographs
• Constitution of the business owner
• Identity proof of the place of business
• Bank account details
• Authorization form

Step 10: After uploading all the details, go to Verification page

Step 11: Select the Declaration stated and mark the tick

Step 12: Submit the application using DSC, e-Sign (OTP will be sent to Aadhaar linked mobile number) and EVC (OTP will be sent to registered mobile number)

The message of successful completion of registration will be shown on the screen and an ARN (Application Reference Number) will be sent to the registered mobile number and email ID.

Part 4 for Checking The Status online of GST Registration by ARN

The applicant can check the status of an application for registration by entering the ARN, for this:

Go on GST Portal> Click on Services tab> Select “Track Application Status” under Registration option

Now Enter the ARN number >Click on “Search” button

The status will be displayed along with department remarks

The Government is working in the direction of making the GST a more comprehensive and efficient system of taxation. It is very important to understand that India is having a taxation system as VAT/ Sales Tax, which was highly faultyand very misleading. The Modi Government introduced a system of taxation that was uniform in its content and practices. The has been built with the aim of promoting transparency, avoiding corruption in the taxation system which was eating up the revenue growth and Government treasury. Keeping in view this end, there have been changes improvised bybetter and more transparent. As and when there is a missing link found, the Government plugs it with the reforms aimed at improving the scheme of things.

But making changes every now and then has created much confusion among taxpayers and businesses alike. To resolve these confusions some of the issues are addressed as under:

General Queries on GST Registration