GST registration is mandatory for companies with an annual turnover exceeding ₹40 lakh for goods and ₹20 lakh for services (₹10 lakh for special category states). It is also required for businesses involved in interstate sales, e-commerce, or taxable supplies. Registration allows companies to collect GST, claim Input Tax Credit (ITC), and comply with tax laws.
Documents required for Registration:
PAN
card of the company
Incorporation
Certificate from MCA
MOA
(Memorandum of Association) & AOA (Articles of Association)
Photo
of all the Directors
PAN
& Aadhaar of Directors
Email
ID and Phone numbers of all the Directors
Board
Resolution or Authorization Letter (for the authorized signatory)
Address
proof of the company (Electricity bill, Rent Agreement, NOC, etc.)
Bank
Account details (Cancelled cheque or Bank Statement)
Here are the steps to register for GST (Goods and Services Tax) for a company in India:
Step
1: Go to the GST Portal
🔹 Visit GST Portal
🔹 Click on "Register Now"
under "Services" → "Registration" → "New
Registration"
Step
2: Fill Part A of the Application
🔹 Select Taxpayer as the type of
applicant
🔹 Enter Company’s PAN, Mobile
Number, and Email ID
🔹 Verify OTP received on your phone and
email
🔹 After verification, you’ll receive a Temporary
Reference Number (TRN)
Step
3: Fill Part B of the Application
Ø Business Details
Section
🔹Enter Trade Name, Business Constitution (Private Limited), and
District.
🔹Select Reason for Registration (e.g., Input Service Distributor,
Voluntary Basis or other applicable options).
🔹Provide Existing Registrations, if any (Excise, Service Tax, CIN) with registration number & date.
🔹Click ‘Add’ to save details before proceeding.
Ø Promoter/Partners Information
🔹 Enter details for up to 10 Promoters/Partners, including:
a. Name,
Address, Mobile Number, Date of Birth, Email, Gender
b. Designation/Status &
Director Identification Number
c. PAN & Aadhaar details (mandatory
for Indian citizens)
🔹Provide
Residential Address and Upload Photograph (PDF/JPEG, max 1 MB).
🔹If
the Promoter is also the Primary Authorized Signatory, select the
appropriate option.
🔹To
add more Promotes/Partners, click on “Add New” and enter their details.
🔹Click
‘SAVE & CONTINUE’ to proceed.
Ø Authorized Signatory
🔹Enter details similar to Promoters/Partners.
🔹Tick the checkbox to select the Primary Authorized Signatory.
🔹Upload the required document as proof of authorization. (Board
Resolution/Letter of Authorisation)
🔹Click ‘SAVE & CONTINUE’ to to proceed.
Ø Principle Place of
Business
🔹Enter
the address of the principal place of business (registered office for
companies/LLPs).
🔹Provide
official contact details – Email, Telephone (with STD Code), Mobile, and Fax
(if applicable).
🔹Select
nature of possession
🔹Upload
required documents – Latest Electricity Bill (within 2 months)/ Rental
Agreement/ NOC/ Consent letter.
🔹Specify the nature of business activity (e.g.,
Manufacturing, Trading, Service, Warehouse, etc.)
🔹Click
‘SAVE & CONTINUE’ to proceed.
Ø Submit the details of
Goods and Services
Enter HSN codes for goods and SAC codes for services, up to 5 each, based on your
business activities. These codes help classify products and services for GST filing and tax rates. HSN codes are
mandatory for businesses with turnover above ₹1.5 crore.
Ø Bank Account Details
🔹Enter
bank details, including account number, IFSC, and bank name.
🔹Submission
of bank details is optional from 27th December 2018. If not provided during
registration, you must update it later through a non-core amendment after
receiving GSTIN.
🔹Uploading
supporting documents is required, such as:
a.
Bank
Statement
b.
Cancelled
Cheque
c. First Page of Passbook
These details help in GST compliance and refund processing.
Ø State Specific Information
In this section, enter the Professional Tax Employee Code Number and PT Registration Certificate Number, if applicable. If your business deals with excisable goods like alcohol or petroleum, provide the State Excise License Number along with the license holder's name. Once entered, click ‘SAVE & CONTINUE’ to proceed.
Ø Aadhar Authentication
Aadhaar authentication is required for faster GST registration approval. The Primary Authorized Signatory and Promoters/Partners will receive a link on their registered mobile number and email for authentication. They must complete the process using an OTP-based verification. If Aadhaar authentication is skipped, the GST officer may conduct physical verification of the business premises, which can delay approval.
After filling in all details, go to the Verification
page. Tick the declaration checkbox and submit the application using one of the
following methods:
🔹Use
DSC (Digital Signature Certificate) for submission.
🔹EVC (Electronic Verification Code) – Verify with OTP sent to
the registered mobile number.
Once verified, the application is submitted for processing.
Ø ARN Generation and
Application Processing
After successful submission, the
system generates an Application Reference Number (ARN), which is sent to
the registered email and mobile number. You can track the application
status on the GST portal using this ARN.
The GST officer will review the
application and may approve it or request additional documents. If no queries
arise, GSTIN (GST Identification Number) is issued within 7 working days.
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