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April 8, 2020

Step wise Online GST Registration Process and List of Documents required April 2020

by facelesscompliance in Compliance Law, GST, GST Circular Notification

Step wise Online GST Registration Process for Individual, Sole Proprietor, Partnership Firm, Limited Liability Partnership, Company, etc and List of Documents required April 2020

Under the GST regime, if the turnover of a business entity crosses the prescribed limit then it will be compulsory for the entity to register as a normal taxable person. The prescribed limit under GST is as follows:

  1. Where person is making supply of both goods and service then turnover limit of Rs. 20 lakh shall be applicable.
  2. Where person is making supply of only goods then turnover limit of Rs. 40 lakh shall be applicable.
  3. If the business entity is located in special category states like Manipur, Mizoram, Nagaland and Tripura then turnover of Rs. 10 Lakh is applicable irrespective of whether the person is making supply of goods or service or both.

At the time of calculating the total turnover of the business entity the following items shall be included and excluded as per section 2(6):

Items to be included:

  1. Taxable supplies
  2. Exempt supplies
  3. Export
  4. Interstate supplies

Items to be excluded:

  1. CGST, SGST, UTGST, IGST and Cess.
  2. Value of inward supplies on which tax is payable under reverse charge mechanism.

The turnover of persons having same PAN to be computed on all India basis.

Under the GST regime registration for certain businesses is mandatory which are as under.

  1. Persons making any interstate taxable supply.
  2. Casual taxable person who does not have a fixed place of business in the state or union territory from where he wants to supply
  3. Persons who is required to pay tax under reverse charge mechanism i.e. where the recipient of supply is liable to pay tax.
  4. E commerce operator who are required to pay tax on specified services.
  5. Non resident taxable person making taxable supply.
  6. Where a person is liable to deduct tax at source(TDS) under section 51 whether or not separately registered.
  7. Agent or any person who makes taxable supply of goods or service or both on behalf of other taxable persons.
  8. Input service distributor whether or not separately registered under the act.
  9. Every e commerce operator who is required to collect tax at source under section 52.
  10. Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person.
  11. Person who supply goods or services or both, other than supplies specified under section 9(5), through such e commerce operator who is required to collect tax at source under section 52.
  12. Any other person or class of person as may be notified by the government on the recommendations of the council.

Details and documents required for GST registration:

The following are the details required for GST registration:

1) Scanned copy of passport size photo of the proprietor/ partners/ Directors

2) PAN details of Company/ firm etc

3) Aadhaar and Pan card scanned copy of the proprietor/ partners/ Directors

4) Scanned copy of Proof of business-like Electricity bill. Telephone bill , rent agreement(Self attested with stamp of firm)

5) In case the place of business is in name of other person then NOC of owner is required (Download format of NOC from here)

6) Registered Mobile and Mail id for Communication

7) Details of Business

8) Letter of appointment of Authorized signatory (Download format of Letter of authorized from here)

Procedure for GST registration Online from April 2020

The following is the procedure for registration under GST:

Step 1:  Go to: www.gst.gov.in

Step 2: Go to “Tax payer” tab and click on “Register now”:

The tax payer tab is in the bottom left side of the “Homepage

Step 3: Validation of PAN number and Generation of temporary registration number (TRN)

After step 2 you will see following select New registration check box(it will be automatically selected by the system):

The next step is validation of PAN which asks the following details:

  1. Whether the person registering is a:
    • Taxpayer
    • Tax deductor
    • Tax collector
    • GST Practitioner
    • Non residential taxable person
    • United Nation Body
    • Consulate or Embassy of foreign Country
    • Other notified Person
    • Non resident Online Service provider
  2. State of registration
  3. District
  4. Legal name of the person
  5. PAN of the person registering
  6. Email address and Mobile no of the person to be registered

Enter the captcha code and Proceed the registration.

Step 4: Enter the OTP received on Mobile and Email ID:

In the next step the Mobile and email Id will be validated. You will receive an OTP on both mail and mobile no for validation of the details. Enter the OTP click on Proceed

Once the communication details are validated TRN or temporary registration number shall be generated, write down or take the sreenshot of the TRN no as it will be used till the GST Number is generated.

Step 5: Login through TRN:

Now repeat step 1 and step 2 i.e. goto GST home page and click on “register now” under “tax payer tab”. Now select Temporary registration number (TRN) which will ask TRN generated by the GSTIN as below:

Step 6: Enter the TRN and captcha and click on proceed button

The system will ask OTP which be send on the registered mobile no and Email ID. Enter the OTP and click on procced.

Note: Both OTP on mail and mobile number are same if you are not receiving OTP on mobile number you can enter OTP received on email id.

If OTP not generated within 10 minutes then you can click on regenerate new OTP and generate fresh OTP as the OTP will gets expired after 10 minutes.  After OTP verification you will be redirected to the screen which will show the registration form “GST REG- 01”. Click on the blue radio pencil button. It will redirect to GST registration form

Step 7: Filling up of the GST Registration form:

After step 6 below screen will appear which ask the following information:

  1. Business details
  2. Promoter/ Partners details
  3. Authorized signatory details
  4. Authorised representative details
  5. Principal place of business details
  6. Additional place of business
  7. List of Goods and services details
  8. State specific information
  9. Verification

The procedure for filling above details will be explained here under:

  • Business details of the applicant:

The first detail asked by the GSTIN is details of the business which will be as below:

a) Trade Name: if the entity is having any trade name it must be entered here else name as per PAN card can be entered

b) Constitution of business: The applicant must select the constitution of business which is one from the below list:

  1. Foreign Company
    • Foreign limited liabilty Partnership
    • Government department
    • Hindu Divided Family
    • Limited Liability Partnership (LLP)
    • Local Authority
    • Others (please specify)
    • Partnership
    • Private Limited company
    • Proprietorship
    • Public limited company
    • Society/ club/ trust/AOP
    • Statutory Body
    • Unlimited Company
  2. District and State Jurisdiction: the applicant must enter the district where the entity is situated and accordingly select the Sector / Circle / Ward /Charge / Unit for the state jurisdiction
  3. Enter the Center Jurisdiction details from the Link provided here: Know your Jurisdiction
  4. Select check box whether you are you applying for registration as a casual taxable person
  5. Select check box whether you are opting for composition scheme
  6. Select reason for Obtaining registration
  7. Enter date of commencement of business
  8. In case you are having any existing registrations like Incorporation certificate in case of Company or Gumasta Certificate enter the details of the registration and upload the relevant supporting documents for such registration.

After you have entered the above details Click on “Save and Continue” button. It will redirect you to next tab.

  • Enter details of Promoter/ Partner/ Director:

After the details of business are entered below screen will appear which will ask the details of Promoter/ Partner/ Director as below:

  1. Name of the Person
  2. Father Name
  3. Date of Birth
  4. Gender
  5. Mobile and Email ID
  6. Designation of the Person (Like Proprietor, Director, Partner etc)
  7. In case the Person is a director then DIN no of the person must be entered
  8. PAN no of the Person
  9. Passport number if any
  10. Aadhaar details of the Person
  11. Residential address of the person
  12. Scanned passport size photo of the person
  13. In case the above person is the person appointed as authorized signatory on behalf of the entity then select the “Also authorized signatory” button. In case of proprietor the applicant is the authorized signatory, whereas in case of partnership firm Designated partner is appointed as authorized signatory through Letter of authorization and in case of company director or any other person is appointed as authorized signatory through resolution passed by the company.

After you have entered the above details Click on “Save and Continue” button. It will redirect you to next tab.

Note:

In case of Firm or Company enter the details of the all the partners or director of the entity

  • Selection of Authorized signatory

After details of Promoter or Partners are entered select the person who is the authorized signatory. In case of proprietor the applicant is the authorized signatory, whereas in case of partnership firm Designated partner is appointed as authorized signatory through Letter of authorization and in case of company director or any other person is appointed as authorized signatory through resolution passed by the company. Select the “Primary authorized signatory” check box. Click

After you have entered the above details Click on “Save and Continue” button. It will redirect you to next tab.

  •  Details of Authorized Representative:

After filing the details of Authorized signatory the details of authorized representative shall be filled. In case there is any authorized representative who has been authorized to sign or file the GST return on behalf of the company then the details of such person shall be furnished here. Click on check box of the Question “Do you have authorized representative ?”. Authorized representative includes GST practitioner or any other person who is been qualified to file the GST return on behalf of the taxable person.

After you have entered the above details Click on “Save and Continue” button. It will redirect you to next tab.

  • Details of Principal place of business:

After filing the details of authorized representative. Provide details of the principal place of business where the business is actually carried the details include the following:

  1. Address of the principal place of business.
  2. Contact information
  3. Nature of possession: Whether the place of business is on consent, leased, Owned, rented, Shared or Others(please specify)
  4. Attach document proof as per nature of possession as below:
    1. In case of Consent: Consent Letter of the Owner of the property along with electricity bill or legal ownership document or Municipal Khata copy or Property tax receipt.
    1. In case of Leased: Electricity bill or legal ownership document or Municipal Khata copy or Property tax receipt or Rent/ Legal Agreement or Rent receipt with NOC (where the rent agreement is expired)
    1. In case the place is Owned: Electricity bill or legal ownership document or Municipal Khata copy or Property tax receipt
    1. In case the place is rented: Electricity bill or legal ownership document or Municipal Khata copy or Property tax receipt or Rent/ Legal Agreement or Rent receipt with NOC (where the rent agreement is expired)
    1. In case the property is shared: Consent Letter of the Owner of the property along with electricity bill or legal ownership document or Municipal Khata copy or Property tax receipt.
    1. In other case: Legal Ownership document.
  5. Nature of Business activity carried in above mentioned premises:
    1. Bonded Warehouse
  6. Factory / Manufacturing
  7. EOU/STP/EHTP
  8. Export
  9. Import
  10. Supplier of service
  11. Leasing business
  12. Office / Sale office
  13. Recipient of Goods or Service
  14. Retail business
  15. Warehouse/ Depot
  16. Wholesale Business
  17. Works contract
  18. Others(please specify)
  19. If the taxpayer has any additional place of business then select “Have Additional Place of Business” check box.

After you have entered the above details Click on “Save and Continue” button. It will redirect you to next tab.

  • Details of additional place of business:

After filing the details of Principal place of business is provided. Provide details of the additional place of business like Godown or details of branch in the same state etc. Where the taxpayer is having any additional place of business then he can add the details of such business in the “Additional place of business” tab.

  • Details of Goods and Services:

After the details of Additional place of business is provided the taxpayer has to provide the details of goods and service which is being supplied by the tax payer. The taxpayer can provide the details of top 5 services or goods each.

After you have entered the above details Click on “Save and Continue” button. It will redirect you to next tab.

  • Details of state specific information:

Under this tab the taxpayer has to provide details of state specific information like details of Professional tax registration (PTEC and PTRC certificate details). In case of tax payer is having excise license than details of such excise license.

After you have entered the above details Click on “Save and Continue” button. It will redirect you to next tab.

  • Final Verification:

After all the details has been the tax payer has to verify the form through EVC code or Digital signature certificate.

  1. Under Submission by EVC the taxpayer will receive OTP on the registered mobile no or email id.
    1. Under Submission by DSC the taxpayer has to submit the form by attaching the digital signature certificate of the authorized signatory. Submission through is compulsory in case of company or LLP

Once the GST registration is submitted you will receive a confirmation mail and SMS on the registered contact details.

The GST certificate takes approx. 4 to 5 working days time period for generation by the department.

If you need professional help in GST Registration drop email at info@facelesscompliance.com

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