How to do GST Registration Online?

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  • By Taxmann
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  • Last Updated on 19 October, 2021

GST Registration:

The registration under the GST can be obtained by a taxable person by following the specified procedures. It must be acknowledged that as there are different types of taxable persons defined under GST, therefore, there are different set of registration procedures applicable to different taxable persons.

GST Book

Who is required to file GST REG-01?

In general, the normal taxpayer can apply for registration by filing Form GST REG-01 while there are other forms of registration for other class of persons. Form GST REG-01 is applicable to normal taxpayer other than: 1.Non-Resident taxable person 2.A person required to deduct TDS under section 51 3.A person required to collect TCS under section 52 4.A person supplying online information and database access or retrieval (OIDAR) services from a place outside India to a non-taxable online recipient Normal taxpayer is residual category where such taxable person shall not fall any of the specified taxpayer category in GST. It is worthwhile to note that E-commerce may require to register as Normal Taxpayer as well as Tax Collector [TCS] if require to collect TCS.

GST Registration Procedure:

In order to apply for a new GST registration, the applicant has to file Form GST REG-01 in two parts – Part A and Part B.

Filing of Part A of GST REG-01:

 

Step 1: Go to www.gst.gov.in  Step 2: Click on Services > Registration > New Registration GST Registration Online Step 3: Select ‘New Registration’ from the Radio Button and fill the basic information GST Registration Process for Part A Filing Step 4: Verify your email id and mobile by validating the OTP sent on your registered email id and mobile number. Part A GST Filing Verification Step 5: After verification of e-mail id and mobile number, a Temporary Reference Number (TRN) shall be generated. It is a unique 15-digit reference number require to proceed further to fill the Part B of GST REG-01. It is valid for 15 days from the date of creation.  GST Registration Part A filing TRN

 

Filing of Part B of GST REG-01:

Step 1: Click on Services > Registration > New Registration Step 2: Select ‘Temporary Reference Number’ from the Radio Button, fill the required information and click ‘Proceed’. Step 3: On next screen, enter the OTP sent on registered mobile number and e-mail id and click proceed to fill details in Part-B of REG-01. GST Registration Part B Filing Step 4: Click on Action Button to begin the process to fill Part-B of GST REG-01. The status of application shall be changed from ‘Draft’ to ‘Pending for Validation’ on submission of Part A. Fill Part B of GST REG-01 Step 5: Furnish the information required in 10 Major Tabs, inter-alia, Business Details, Promoter/ Partners, Place of Business, Goods and Services, Bank Accounts, etc.  Furnish GST Registration Part B Filing Details Step 6: In the last tab, verify the application and Submit with any of the three following options: a)Submit with Digital Signature b)Submit with E-Signature   c)Submit with EVC Step 7: Application Reference Number (ARN) receipt is sent on the e-mail address and mobile phone number. On receipt of an application, an acknowledgement shall be issued electronically to the applicant in Form GST REG-02.   Step 8: Once all the details are verified, the GST registration shall be issued in GST REG-06.  

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