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Goods and Services Tax (GST) Registration is a process by which a business or individual registers under the GST law. It is mandatory for businesses whose turnover exceeds the threshold limit specified under the GST Act. GST Registration provides legal recognition as a supplier of goods or services and allows for the collection of GST from customers.
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Process
1. Collecting all the relevant Documents, documents changes with the nature of the entity
2. Completion of the registration form to get the Temporary Reference Number (TRN).
3. Upload required documents (e.g., PAN, proof of business address, bank account details, and authorization form).
4. Verify details using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
5. Submit the application and receive the Application Reference Number (ARN).
6. Track the application status using ARN on the GST portal.
Following are the documents that will be required
1. PAN Card of the business or applicant.
2. Proof of business registration or incorporation certificate.
3. Identity and address proof of promoters/directors with photographs.
4. Address proof of the place of business.
5. Bank account statement/canceled cheque.
6. Digital Signature.
7. Authorization form for authorized signatory.
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Businesses with an annual turnover exceeding the specified threshold limit, and certain businesses like those involved in interstate supply, e-commerce operators, and casual taxable persons.
A person who is liable to be registered but fails to obtain registration shall be liable to a penalty of 10% of the tax due or Rs. 10,000, whichever is higher.
Yes, any person can voluntarily register for GST even if their turnover is below the threshold limit.
Typically, GST registration takes 2-6 working days, provided all the documents and information are accurate.
Yes, GST registration is free of cost on the government portal. However, professional fees may apply if you seek assistance from a consultant.