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GST Registration – Procedure, Rules, Forms, Documents Required

GST Registration – Procedure, Rules, Forms, Documents Required, Online Registration Steps. Find Complete procedure for Online GST Registration in India. Summary of Procedures and Documents required for registration on GST Portal by the State VAT Dealers. Check Registration Procedure Under GST. Registration of Existing Tax Payers at New GST Portal with Screenshots. GST Registration at New Portal. GSTN Portal India. gstindia registration. Check All GST Updates and GST Latest News from below. Now Scroll down below n Check all details for “GST Registration – Procedure, Rules, Forms, Documents Required”

In this article you may find complete details for GST Registration Procedure for Various States like – GST Registration in Rajasthan, Bihar, Gujarat, MP, UP, Kerala, Jharkhand, Delhi, Maharashtra, Kolkata, Andhra Pradesh, Goa, Punjab, Tamil Nadu, Uttarakhand, Telangana, West Bengal etc.. We Provide complete information regarding GST Registration for New Tax Payers and Existing VAT or Sales Tax Delaers. Now check more details for GST Registratio In India from below…GST Registration is Compulsory for All Old VAT, Exise, CST, Sales Tax dealers…

GST Registration – Procedure, Rules, Forms, Documents Required

GST Registration of Existing Tax Payers at New GST Portal

Hi Friends We Provide Complete Registration Procedure for Existing Tax Payers in Separate Article with all Screenshots, Please Check Full Registration Procedure for registration on GST Portal by the State VAT Dealers I following article….

https://gst.caknowledge.in/registration-of-existing-tax-payers-at-new-gst-portal/

Latest Update 31st March 2017 – Hi Friends Currently around 60% to 70% existing tax payers are registered on GST Portal, and lot of existing taxpayers are pending for GST Registration, So Last Date for GST Registration is extended till 30th April 2017, Please Register on GST Portal as soon Possible)

Last Date for GST Registration in all States is 30th April 2017

In future If any Last Date is Available we update this article, Keep visit to our site for more updates

State Wise GST Registration Procedure

Please click on Below State link and Find your Complete Procedure for GST Registration in your State…we also try to Provide Video guide for GST Registration in India…we also try to Provide GST Registration of Other States as soon Possible

Very Imp – GST Migration for Existing Central Excise, Service Tax Assessees

TripuraJharkhand
West Bengal Maharashtra 
KarnatakaKerala 
Tamil Nadu (TNVAT)Andhra Pradesh (APVAT)
Telangana VATHimachal Pradesh (HPVAT)
Uttarakhand (UKVAT)Rajasthan (rajtax)
Delhi Vat (DVAT)Madhya Pradesh (MPVAT)
Haryana (HVAT)Punjab VAT
Gujarat VATBihar VAT
SikkimOdisha
MeghalayaManipur
GoaAssam

Must Download – 

How to Register on New GST Portal

  • Step 1 – Every Existing Taxpayer require to Visit on GST Registration Portal By Using Following link https://www.gst.gov.in/
  • Step 2 – Now Please Click on “New User Login” and then Select the check box to confirm the Terms and press continue
  • Step 3 – Enter Provisional ID, Temporary Password & Captcha Received from your VAT Department and then press “LOGIN”
  • Step 4 – Enter Email ID , Mobile number and click Continue
  • Step 5 – OTP’s will be sent to your Email ID & Mobile no. Please Enter the OTP’s to the correspondent fields and Click Continue 
  • Step 6 – Enter Username and password for the next time login
  • Step 7 – Enter Security Answers which will help you to reset the password incase if you forget your current password
  • Step 8 – GST Login credentials created successfully, Now visit again on GST Portal and then click on “Exiting User Login” and Re-enter with your login credentials
  • Step 9 – Please Follow Below Procedure for Further Instruction
  • Step 10 – Fill all Require Details, upload Require Documents and Click Save & Continue
  • Step 11 – Fill the Details of Proprietors/Partners of your Firm
  • Step 12 – Fill the all other require Details, Upload the related documents and Click Save & Continue
  • Step 13 – Fill the Complete Details of Authorized Signatory
  • Step 14 – Enter Details, upload documents and Click Save & Continue
  • Step 15 – Fill The Details of Principal place of business
  • Step 16 – Enter Commodity Details and Save & Continue
  • NOTE : In case you do not know the HSN Code: In the Search HSN Chapter by Name or Code field, type the matching character and from the displayed HSN Chapter list, scroll and select the appropriate HSN code.
  • Step 17 – Fill the Details of Bank account and upload document
  • Step 18 – Click Verification checkbox and submit with DSC
  • Note : Digitally signing using DSC is mandatory in case of LLP and Companies
  • Click the SUBMIT button to save the updated information and documents.
  • Step 19 – Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/ desktop)
  • Step 20 – Click Sign from the Pop-up window
  • Step 21 – Note: To view the details of your DSC, click the View Certificate button.
  • Step 22 – On successful submission it will show message on screen

NOTE : The success message is displayed after the validation of the DSC PIN. You will receive the acknowledgement in next 15 minutes on your registered email address and mobile number. Application Reference Number (ARN) receipt will be sent on your e-mail address and mobile number.

Steps to be followed for GST Registration in India

GST Registration Steps

Who can be the primary Authorized Signatory in GST?

A primary Authorized Signatory is the person who is primarily responsible to perform action at the GST Common Portal on behalf of the taxpayer. All communication from the GST Common Portal relating to taxpayer will be sent to the primary Authorized Signatory.

Type of BusinessWho can be the Authorized Signatory?
ProprietorThe proprietor or any person authorized by the proprietor
PartnershipAny authorized partner or any person authorized by the partners
Company, LLP, Society or TrustThe person authorized by Board or Governing Body. can act as Primary Authorized Signator

In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will be assumed to be the primary Authorized Signatory.

In case there are multiple Authorized Signatories for a single business entity, one Authorized Signatory need to be designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrolment.

Note: The Authorized Signatory or Primary Authorized cannot be Minor in age….

Click here to Download GST Authorization Letter Format

Signing Authority for GST Registration

All applications, including any reply, to the notices, required to be submitted for the purpose of registration shall be filed electronically at the common portal with digital signature certificate or through e-signatures or through any other mode of signature as may be specified in this regard. The documents shall be signed by the following:

PersonSigning Authority
IndividualIndividual himself or some other person duly authorised by him
Individual is mentally incapacitated from attending his affairsHis guardian or by any other person competent to act on his behalf
HUFKarta
HUF – where Karta is absent from India or Mentally incapacitated from attending his affairsAny other adult member of HUF or authorised signatory of Karta
CompanyAuthorised Signatory
Government or Government Agency or local authorityOfficer authorised in this behalf
FirmPartner of firm not being minor or authorised signatory
AOPAny member of the association or authorised signatory
TrustTrustee or authorised signatory
Any other personSome person competent to act on his behalf

Solutions for Problems Faced By Taxpayers During GST Registration

Problem FacedProbable Cause Suggested action by the tax authoritie
Taxpayer has not got Provisional ID and PasswordTaxpayer’s PAN has not been validated and hence Prov ID was not created by GSTN.The circle in charge should check the list from Nodal officer of the department and confirm this fact to the taxpayer. VAT Department should take steps to validate the PAN and share the VAT-TIN and PAN with GSTN so that Prov ID can be issued.
Taxpayer has multiple VAT-TINs against one PAN in the State.Such cases are kept on hold by GSTN awaiting decision of GST Council Secretariat. Such cases will be taken up in January 2017 when their Prov ID and password will be communicated. The taxpayers should be advised to wait till then.
Prov ID and password is not workingTaxpayer has changed his PAN after December 2015. The Prov ID was issued on using old PAN as new PAN was not communicated by VAT department to GSTN.If any amendment application is pending with VAT Department in this regard, the same should be cleared on priority. The new PAN along with VAT-TIN be communicated to GSTN after validating the new PAN. New Provisional ID and password will be issued by GSTN and communicated to State Tax Authority
Taxpayer is not able to access GST portal after creating User ID  Taxpayer has forgotten the passwordHe should answer the security questions on GST portal under forgot password option to retrieve the password.
Taxpayer has forgotten the password as well as the answers to security questionsThe mechanism is being developed to enable such taxpayers to retrieve the password. The new mechanism has to ensure that password goes to the genuine taxpayer and not to an imposter. The taxpayers who have called up the Helpdesk and got Tickets issued, will be contacted by Helpdesk soon.

GST Registration under GST Law 

Schedule V of the Revised Model GST Law provides cases, where persons are required to obtain registration for the purpose of this Act. Definition of person is given in Section 2(73) of the Act which includes an individual, HUF, company, firm, LLP, AOP or BOI whether incorporated or not, corporation or Government company, body corporate incorporated outside India, cooperative society, local authority, government, societies, trusts, and every artificial juridical persons. The definition of person is therefore enough to cover every legal form of person. The levy is however on a taxable person. As per Section 10, taxable person means a person who is registered or is liable to be registered under Schedule V of the Act.

GST New Registration or GST Fresh Registration

Please Note – New GST Registration is Not Started at this time, currently government migrate only existing taxpayers at new gst portal. Keep visit to our site, we will update you when GST Registration is started for NEW Taxpayers. Thanks…

Application for Registration > FORM : GST REG-01

Above form has two parts A and B

  • Part A for Verification (before applying Registration)
  • Part B for application

Verification Procedure (PART A)

  • Before applying for registration one has to declare his PAN, Mobile number and e-Mail address in Part A of above form which are validated by department in following manner
    • PAN : Through CBDT Database
    • Mobile No. and E-Mail Address : Through OTP
  • After Successful verification an application reference number shall be generated and communicated to applicant on mobile number and E-Mail Address provided by him

Submission of application (PART B)

  • Using generated reference number application to be submitted in PART B duly signed along with all required documents
  • After receipt of application Acknowledgement shall be issued electronically in FORM : GST REG-02

Important –

Verification of application (RULE 2)

  • After submission application goes to proper officer who shall examine the application, if found correct approve grant of registration within three days of submission of application.
  • If application submitted found to be deficient or proper officer needs more clarification, he may intimate electronically in FORM : GST REG-03 within three working days from date of application.
  • Then applicant shall furnish electronically such information, clarification sounght in FORM : GST REG-04 within seven working days from receipt of such intimation
  • Where proper officer is satisfied with the clarification, document furnished, he may approve grant of registration within seven working days from receipt of such information or clarification
  • Where proper officer is not satisfied with the information or clarification furnished, he shall for reasons to be recorded in writing reject the application and inform applicant in FORM : GST REG-05
  • In following cases application for grant of registration is deemed to have been approved
  • if proper officer fails to take any action
    • within three working days from date of submission of application or;
    • within seven working days from date of receipt of clarification or information/document furnished by applicant.

Issue of Registration Certificate (Rule 3)

Where application for grant of registration is approved as per RULE 2, a certificate of registration is issued in FORM : GST REG-06

Effective date of registration is as under :

  • From date on which person becomes liable to registration, if application has been submitted within thirty days from that date.
  • Effective date shall be date of grant of registration as per RULE 2,. If application submitted after thirty days.

Documents Required for GST Registration

Hi Friends we write full article on Documents Required for GST Registration, Please check following article for more details….In this article you may find full list of all required documents for GST Registration….

Click Here to Check Complete List of Required Documents

GST Registration Flow Chart

Thanks to CA Pradeep Sharma for this Awesome Chart

GST Registration Flow Chart

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16 comments

  1. Hello,
    Can anybody share the consent letter format for principal place of business. This mention in Point No. 11 Details of Principal Place of Business 4 point.

  2. Sir/Madam,

    please tell last date of Service tax holder for GST Registration

  3. Hi, I want to apply for a GST registration in Kolkata , West Bengal. I dont have a sales tax Registration bcoz. I have recently started a trading business . Plz help.

  4. you want to GST Registration please contact me this number:9160550120

  5. GST Registration will be done for Karnataka, Tamilnadu, Maharasthra, Andhra Pradesh, telangana & Kerala States with in 1 day @ 1500 /- only !!

  6. document requite list for GST Registration

  7. Very Useful and Knowledgeable site. All spheres of information has been provided.

  8. I’m starting an online business of handicrafts by this month. What will be the procedure of registering as a sole proprietor. Do i need to apply for vat/tin or only gst ?
    Please anybody help.

  9. GST Registration

  10. Hi
    I Just wanted to know Voluntary Registration Process for New Vendor. How can they register? They are not registered under S.Tax/Sales Tax.

  11. Please any one suggest me if one business in two state with same name and same PAN But Excise and service Tax No change. so GST Reg. only one or state wise separately.

  12. WE HAVE NOT RECEIVED PROVISIONAL ID AND PASSWORD BUT LAST DATE IS 30-04-2017 FOR REGISTRATION. WE CONTACTED KARNATAKA VAT OFFICES BUT THEY ARE TELLING PROVISIONAL ID ONLY CREATING FROM DELHI, NOTHING IN THERE HAND. KINDLY HELP ME OUT HOW TO GET THE PROVISIONAL ID & PASSWORD.

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