Simple guide to GST registration online

A ready reckoner on the process for getting GST registration online at www.gst.gov.in, the list of documents required and the important dates you need to keep in mind.

At the stroke of midnight On June 30, India rolled out the most talked economic reform GST. Considering the confusion and chaos around, we are trying to simplify the process of registration through online. It is a ready reckoner on the process for getting GST registration online at gst.gov.in, the list of documents required and the important dates you need to keep in mind.

On its part, the government has kept the process of online registration for GST quite simple. The registration for taxpayers and GST practitioners is now open on the GST portal gst.gov.in and one really does not need to do much provided you have the necessary documents ready for the process.

Who is eligible for GST registartion?

It is also important to know whether you are eligible for GST registration and fulfill the requisite criteria. As per the rules, GST applies to everyone from a casual taxable person to a Non-Resident taxable person and businessmen are taxable under GST if their turnover in a financial year exceeds Rs 20 lakh (Rs 10 lakh for special category states).

Those not liable to register for GST include persons engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under the GST Act or under the Integrated Goods and Services Tax Act; an agriculturist, to the extent of supply of produce out of cultivation of land. All that the eligible tax payers need to do is to register for GST and abide by the dates provided by the government to complete the process of filing GSTR

Process for GST registration online at gst.gov.in

• Step 1: Log on to gst.gov.in and click on the tab for registration as taxpayer or GST practitioner depending upon which category you fall in. Clicking on the tab will guide you to by reg.gst.gov.in/registration/ which has Form A seeking basic details.
• Step 2: Fill in details like whether you are a taxpayer, tax deductor, tax collector or GST practitioner. Fill in the state of the person or organisation registering. Enter legal name of your business, PAN, email address and mobile number.
• Step 3: Once you done with filling up the form, you will receive a one-time password on your registered mobile number. Enter the OTP received and you will be guided to the link for the second form, which is Form B.
• Step 4: Fill in the required details in Form B and submit the necessary documents along with it. In Form B, you need to fill in details such as the name of your trade, the constitution of business, jurisdiction, date of commencement of business, turnover, tax liability etc.
• Step 5: Once you have filled both forms along with the necessary documents (find list of documents below), a GST officer will verify the application and approve the request or ask for more documents. You're your application is approved, you will receive the GST registration certificate.

Documents required for GST registration online

It is very important to know beforehand the documents you will need to upload in the process of GST registration online. You will be required to submit these documents at the time of registering and you will only receive your GST registration upon scrutiny of your documents by a GST officer. In case of any shortcomings in the documents submitted, the appropriate office will get in touch with you on the same. You will also receive instructions on it if you have submitted Form B.

Here are the documents you need for smooth online GST registration:

• PAN of the business
• ROC of the company
• Memorandum of Association (MOA) /Articles of Association (AOA)
• Copy of Bank Statement
• Declaration stating you comply with the provisions
• Copy of Board resolution

Oneindia News