Goods and Services Tax is an indirect tax used in India on the supply of goods and services. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes. In This blog I will Tell you How to Apply for GST.
Who Are Required To Apply For GST?
Any businesses whose turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration.
Documents Required for GST Registration
- PAN of the Applicant
- Aadhaar card
- Proof of business registration or Incorporation certificate
- Identity and Address proof of Promoters/Director with Photographs
- Address proof of the place of business
- Bank Account statement/Cancelled cheque
- Digital Signature
- Letter of Authorization/Board Resolution for Authorized Signatory
How to Apply?
Step 1 – Go to GST portal. Click on Register Now under Services – Select as New Registration
Step 2 – Enter the following details –
- Select the Taxpayer under the drop-down menu (I am)
- Select State and District from the drop-down.
- Enter the Name of Business and PAN of the business.
- Enter the Email Address and Mobile Number. The registered email id and mobile number will receive the OTPs.
- Click on Proceed.
Step 3 – Enter the OTP received on the email and mobile. Click on Continue. If you have not received the OTP click on Resend OTP.
Step 4 – You will receive the Temporary Reference Number (TRN) now. This will also be sent to your email and mobile. Note down the TRN.
Step 5 – You will have to login again through TRN Number.
Step 6 – Select Temporary Reference Number (TRN). Enter the TRN and the captcha code and click on Proceed.
Step 7 – You will receive an OTP on the registered mobile and email. Enter the OTP and click on Proceed.
Step 8 -You will see that the status of the application is shown as drafts. Click on Edit Icon.
Step 9 – Fill in all the details and submit appropriate documents.
Here is the list of documents, The Documents are:-
- Constitution of the taxpayer
- Proof for the place of business
- Bank account details
- Authorization form
Step 10 – Once all the details are filled in go to the Verification page. Tick on the declaration and submit the application using any of the following ways
Step 11 – A success message is displayed and Application Reference Number(ARN) is sent to registered email and mobile.
You can check the ARN status for your registration by entering the ARN in GST Portal.
This How you apply for GST online in India.