GST Registration Online: A Guide
For GST registration online, the taxpayers shall upload the required documents to the GST portal. The registration applies to individuals required to collect GST or a person required to collect Tax at Source or a person providing online information and database access or retrieval services (OIDAR Service) from a place outside India to a non-taxable online recipient is required to obtain GST registration in India. In this article, we look at a detailed procedure for obtaining GST Registration in India with a list of information and documents required.
How to Apply for GST Registration
The taxpayer shall process the GST Registration application through Form GST REG-01 on the India Filings platform, GST Common Portal, or through a GST Facilitation Centre. To begin the GST Registration process, the applicant must provide his/her PAN, mobile number, email address, and also the state of registration.
After providing the information online, the Common Portal validates the PAN of the applicant from the database maintained by the Central Board of Direct Taxes. Further, an OTP is sent to the mobile number and email address mentioned in the registration form along with a temporary reference number. Using the temporary reference number, the applicant must then complete Part-B of the FORM GST REG-01 along with that is duly signed application and documents. The application form can be submitted electronically through the GST Common Platform or through a GST Facilitation Centre.
Information Required in GST Registration Application
The applicant can submit the following information online through the GST Common Portal or through a GST Facilitation Centre or India Filings.
Documents Required for GST Registration
Photographs of the Promoters
- In case of Proprietary Concern – Proprietor’s Photo
- Partnership Firm / LLP – Managing or Authorized or Designated Partner’s Photo. Photos of up to 10 partners.
- Hindu Undivided Family (HUF) – Karta
- Company – Managing Director or the Authorised Person
- Trust – Managing Trustee
- Association of Persons (AoP) or Body of Individuals (BoI) – Members of the Managing Committee. Photos of up to ten members, including that of Chairman, are to be submitted.
- Local Authority – CEO or his equivalent
- Statutory Body – CEO or his equivalent
- For all Others – Person in Charge
Constitution of Business or Registration Certificate
- Partnership Firm – Partnership Deed
- Society, Trust, Club, Government Department, Association of Persons or Body of Individuals, Local Authority, Statutory Body and Others – Registration Certificate or Proof of Constitution
- LLP – Incorporation Certificate
- Company – Incorporation Certificate
Proof of Principal Place of Business
- In case of own premises – Any document in support of the ownership of the premises like the latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
- Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
- Upon non-availability of Rent or lease agreement for the Rented or leased premises – An affidavit to that effect along with any document in support of the possession of the premises like a copy of Electricity Bill.
- For all other cases including shared properties – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.
- In case the location of the principal place of business established as SEZ or the applicant registered as an SEZ developer – the applicant shall upload the necessary documents or certificates as issued by the Government of India.
Bank Account Related Proof
- Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a canceled cheque containing the name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.
GST Authorisation Form
The following GST Authorisation Form must be executed by the Managing Director or Board of Directors, authorizing the authorized signatory signing the GST registration application.
Declaration for Authorised Signatory
Provide details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)
I/We, (Name) of Partners/Karta/Directors/Trustees/CEO) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of (GST Applicant Name), hereby solemnly affirm and declare that (Name of Authorised Signatory) is hereby authorized, vide resolution no (Board Resolution Number, if applicable) dated (Board Resolution Date, if applicable) (copy submitted herewith), to act as an authorized signatory for the business (Name of the Business / GST Applicant Name) for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us.
Signature of the person(s) competent to sign
(Name of the proprietor/Business Entity)
Digitally Signing the GST Registration Application
Once the above information and documents are provided, the application for GST registration must be digitally signed by the person mentioned in the table below :
- Proprietorship – Proprietor
- Partnership – Managing / Authorized Partners
- Hindu Undivided Family – Karta
- Private Limited Company – Managing / Whole-time Directors
- Public Limited Company – Managing / Whole-time Directors
- Society/ Club/Trust/AOP – Members of Managing Committee
- Government Department – Person In Charge
- Public Sector Undertaking – Managing / Whole-time Director
- Unlimited Company – Managing/ Whole-time Director
- Limited Liability Partnership – Designated Partners
- Local Authority – Chief Executive Officer (CEO) or Equivalent
- Statutory Body – Chief Executive Officer (CEO) or Equivalent
- Foreign Company – Authorized Person in India
- Foreign Limited Liability Partnership – Authorized Person in India
- Others (specify) – Person In-charge
GST Registration Application Receipt
The portal provides the GST Registration Application after submitting the required information and documents :
GST Registration Application Processing by the Government
For the verification process, the concerned Officer receives the information and documents for the GST Registration application from the system. After successful verification, the Officer shall grant the certificate to the applicant within three working days from the date of submission of application.
In case of any deficiencies with the application or information or documents submitted, the Officer shall provide a notice to the applicant electronically in FORM GST REG-03 within three working days from the date of submission of application. On receiving the details of deficiencies, the applicant shall submit the clarification or information or documents to the concerned Officer in FORM GST REG-04, within seven working days from the date of receipt of such notice.
Non-Submission of Clarification
If the applicant fails to respond to the deficiencies in application noted by the Officer within seven days or the clarification provided by the applicant fails to meet the requirement, the Officer will reject the application with a reason for registration in writing.
Automatic GST Registration
The individual shall consider the registration process as approved if the Officer fails to take any actions within the stipulated period. The approval process applies upon failure of action within three working days from the date of submission of application, or within seven working days from the date of receipt of clarification, information or documents furnished by the applicant.
After successful verification by the Officer for the GST registration application furnished by the applicant, he/she may approve the grant of registration to the applicant within seven working days from the date of receipt of such clarification or information or documents. The following model describes the GST Registration Certificate :
The GST Registration Certificate would show the name of the business and the principal place of business. In addition, it also shows the type of entity, validity period, and a Goods and Services Tax Identification Number (GSTIN). The 15 digit GSTIN is provided in the following format :
Two characters for the State code, ten characters for the PAN or;
The Tax Deduction and Collection Account Number, two characters for the entity code, and one checksum character.
Know more about GST Return Filing post obtaining GST Registration on India Filings GST Portal.