GST Registration
GST registration process
- Fill Part A of Form GST REG-01 on GSTN Portal.
- The GST portal verifies the submitted details using the One Time Password (OTP).
- You are expected to acknowledge the temporary reference number (TRN) sent to the registered mobile number and e-mail address through the GST REG-02 Form.
- Fill up Part- B of the GST REG-01 form and mention the TRN. You need to attach all the necessary documents in this part. After submitting Part-B, you will receive the Application Reference Number (ARN) through an e-mail or SMS. It can be used later to track status of your application.
- If you miss to fill any information or any other extra information is required, then you will receive GST REG-03. This is to be replied through the GST REG-04 form with all the additional information within seven working days of receiving the GST REG-03.
- After submission of all the details through the above mentioned forms, you will receive GST REG-06, this contains the registration certificate issued for the principal place of business and other additional places of business. If there are several different business verticals within a single state, then, one has to file different and separate applications under GST REG-01 for each individual vertical.
- The authority may also reject your application if they find the details provided to be unsatisfactory. You will be informed about this in Form GST REG-05.
- If you are required to collect TCS or deduct TDS, you are required to submit an application through GST REG-07 for the same.
Documents required in the process of GST registration
- Copy of PAN
- Copy of Aadhaar
- Business address proof (Electricity bill/ Rent agreement / Tax paid receipts / Municipal Khata copy)
- Description of top 5 goods / services to be dealt in
- The proof of constitution such as partnership deed / Memorandum of Association (MOA) / Articles of Association (AOA) / Certificate of Incorporation (COI).
- Details of authorized signatory such as list of partners along with their address and identity proof in case of partnership firm or a list of directors with their address and identity proof in case of a company.
- A cancelled cheque of your bank account showing the name of the account holder, IFSC code, MICR code and bank branch details
- Board resolution or letter of authorization in respective cases of company and partnership firm.
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