Step-by-Step GSTN Registration Process Explained by Taxmann

  • Blog|GST & Customs|
  • 3 Min Read
  • By Taxmann
  • |
  • Last Updated on 14 December, 2022
Once GST got levied, several State as well as Centre levied taxes were put to rest forever. It  not only streamlined the process of Indirect taxation in the country for the businesses, traders and manufactures, it made a do away with the need for multiple registrations with tax bodies for compliances. Now, businesses have to go through a 2-step GSTN registration process only once in order to get the GSTIN.

How To Register AT GSTN?

In order to facilitate a smooth migration to the new tax regime, Government has kept the registration process simple and free of any charges. If one has all the necessary documents ready, this won’t take much long to get oneself registered and get going at the online portal of GSTN.

The registration process is a 2-step process which does not require elaborate procedural requirements from the taxpayers end. However, you would be required to provide your mobile number and e-mail id for authentication code or OTP based verification.

Broadly, the GSTN registration process comprises of the following steps:

1. Visit the GSTN portal and log in.

2. Fill the form by providing the details like PAN, Mobile number and e-mail id in Part A of Form GST REG-01.

3. Mobile Number and email id are verified through OTP. Pan details are automatically verified on the portal. Upon successful verification, you will receive an Application Reference Number and an acknowledgement in the form of FORM GST REG-02 over email.

4. Use this ARN or Application Reference Number to fill the subsequent Part B of the form. You might be required to upload documents as per your business. For instance, document for business constitution like Partnership Deed, Memorandum of Association (MOA), Article of Association (AOA), incorporation document, proof of place of business, cancelled cheque with account holders name and bank details, list of authorized signatories, etc.

5. Submit these details using the OTP and the GST officer would receive the details for verification.

6. If he finds the details furnished by your satisfactory, he would issue Certificate of Registration in the form of GST REG 06. Otherwise he may demand further details in the form of GST REG 03.

7. These details are required to be furnished by the applicant within 7 days of issue in the form of GST REG 04. If the officer finds the details satisfactory then he will issue the Certificate of Registration or he may inform you about the rejection in the form of GST REG 05.

Who Should Apply For GSTIN?

• Businesses who were registered under any previous Indirect Tax regime before GST. • Businesses engaged in inter-state supply of good or services. • E-commerce businesses. • Businesses who offer goods or services through e-commerce operators.

When should a business get multiple GSTIN?

When a business operates through multiple states, then it has to apply for multiple GSTINs, each for the states in which it operates. Even if a business has more than one business vertical in the same state, then also it has to register each vertical separately and acquire multiple GSTINs in the same state.

What is the penalty for non-registration?

If any tax payer is found to be defaulting in terms of making tax payments or making short payments, then it has to pay 10% of the tax amount as penalty or ₹ 10,000, whichever is less.

However, if the taxpayer is found to deliberately evading taxes then it has to pay 100% of the tax amount as penalty.

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