Are you doing a business or wants to start a new business?
Confused about GST registration procedure?
Confused that you are liable to get GST registration or not?
This article is for you. Here we will talk about complete registration procedure online.
Here, we will talk about GST registration procedure in detail like time limit, persons eligible, documents required, background process, structure of registration number, GST registration form etc.
Are You Required to Get GST Registration?
If you are doing business and having turnover more than Rs.20 Lakh/10 Lakh (Some States) then you are required to get GST registration.
Documents Required for GST Registration
In order to obtain the GST registration, the below-mentioned documents are necessary as per government regulation:
For PLC (Private Limited Company): COI (Certificate of Incorporation), MoA (Memorandum of Articles), Company’s PAN Card, Director’s List, Board Resolution and AoA (Articles of Association).
For LLP (Limited Liability Partnership): COI (Certificate of Incorporation), LLP Agreement, LLPs’ PAN Card, Partners’ List, Partners’ Identity Proof, Partners’ Address Proof.
For Proprietorship: Proprietor’s PAN and Address Proof.
Complete Registration Procedure: GST
Step 1: You should visit Common GST Portal i.e. gst.gov.in. After Opening gst.gov.in, you have to click on Register Now under Taxpayer (Normal) Column.
As per the requirement of the individual or entity, the required documents (as per the specifications given in the portal) will be scanned & uploaded. Along with this, duly filled application form needs to be uploaded.
Step 2: Once the applicant has successfully submitted the complete application online, a message will come requiring confirmation via SMS and email. This message will be shared with the applicant’s authorized signatory.
Step 3: Once the authorized signatory confirms the receipt of the message, the network will generate an Acknowledgement Number. This number shall be intimated to the authorized applicant.
Step 4: The next step is verification of the documents as well as details shared with the application. This will be carried out online only as the portal will get support from backend integration. This will come from IT system across the States and the Centre.
Step 5: Once approval of the applicant’s application is received, the network generates the GSTIN. This GSTIN is shared with the applicant with a Log-in ID & a temporary password. This unique GSTIN number will contain all business related data of the authorized signatory or the applicant.
Multiple applications can be filed at one go where a taxable person weeks registration in more than one state or for more thane one business.
Online verification of PAN of the business would be mandatory.
Two Authorities Approval
Now, the dealer must have approved by two authorities i.e. Central Authority and State Authority. Both authorities will check the documents and registration form. If any of the authority reject the registration, the rejection should be treated in total.
Background Procedure for GST Registration
As you know, there are two authorities to grant registration. The authorities have 3 common working days to approve to grant the registration certification or raise the query. If there is no query then the registration certificate automatically granted to the applicant.
If there is any query, the applicant should respond within 7 working days. After that the authorities have also 7 common working days to approval or rejection. If there is no query then the registration certificate automatically granted to the applicant.
As you know, the whole system will work online. So the registration number will be allotted a State wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). The following structure is based to provide GST Registration number.