How to Register for GST Online: A Guide for Businesses

Businesses in India had to pay various types of indirect taxes, like VAT, service tax, excise tax, etc., across the supply chain. However, after implementing the Goods and Services Tax (GST), a single indirect tax was levied. Now, every business that supplies goods and services is required to register for GST. In this article, let us understand the GST registration process for your business.

The following are businesses that are required to register for GST:

• Exclusive supply of goods: Businesses with an all-India aggregate turnover below ₹40 lakh are generally exempt from registration. The threshold is ₹20 lakh for businesses operating in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand.

• Supply of services or mixed supplies: Businesses with an aggregate annual turnover below ₹20 lakh are generally not required to register. The threshold is ₹10 lakh for businesses operating in Manipur, Mizoram, Nagaland and Tripura.

The following is a stepwise guide to help you apply for GST online:

Part A:

1. Visit the GST portal and select the 'Services' tab. Click on 'Registration' and select 'New Registration'.

2. In the dropdown menu of 'I am', select 'Taxpayer'.

3. Select your state/union territory and district.

4. Enter your business's legal name as per the Permanent Account Number (PAN) and enter your PAN.

5. Verify your details by providing the one-time password received on your registered mobile number and email ID.

6. You will receive a temporary reference number (TRN) required to log in to Part B of the GST registration process.

Part B:

1. Go to the GST portal once again, and under the 'Services' tab, select 'New Registration' and click on 'Temporary Reference Number (TRN)'.

2. Enter your TRN and the captcha code. Enter the OTP sent to your mobile number and email. Proceed to fill out the GST REG-01 form online.

3. You can view your application status as 'Draft'. Click on 'Action'.

4. Enter your trade name and constitution of business. From the dropdown menu, select the appropriate Commissionerate Code, Division Code and Range Code.

5. Provide the reason for obtaining registration, your business's commencement date and the date on which liability to register arises.

6. The next GST registration step involves providing details of up to 10 promoters or partners. Provide each promoter's personal and contact information, designation, Director Identification Number (DIN), citizenship, PAN and Aadhaar. You need to upload the promotor's photograph as well.

7. Input the details of your principal place of business, i.e., the address and nature of possession of premises. Upload proof of principal business place (rent agreement, latest property tax, electricity bill, etc.)

8. Select the nature of the business activity carried out on the premises (bonded warehouse, factory/manufacturing, leasing business, supplier, etc.)

9. If you have additional places of business, you need to disclose that information.

10. Enter the Harmonised System of Nomenclature (HSN) code of the top five commodities your business supplies.

11. Enter your bank account details, including your account number, account type and the bank's Indian Financial System Code (IFSC). You need to upload proof of your bank account details like your bank account statement or passbook.

12. Next, you need to verify all the information before submitting the application. Provide your Digital Signature Certificate (DSC) or e-signature.

13. After submitting the application, you receive an Application Reference Number (ARN) in your email address and registered mobile number. You can use the ARN to track your GST registration application.

Ensure you keep the digital copies of the following documents handy:

• Photographs of the authorised signatory and promoters 

• Proof of authorised signatory

1. Letter of authorisation 

2. Copy of resolution passed by Board of Directors or Managing Committee 
 

• Proof of principal place of business

1. Electricity bill 

2. Legal ownership documents  

3. Property tax receipt

4. Municipal Khata copy

5. Rent/lease agreement

6. Rent receipt 
 

• Proof of constitution of business

1. Certificate of incorporation

2. Registration certificate 

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​​​​​​​*Disclaimer: Terms and conditions apply. The information provided in this article is generic in nature and for informational purposes only. It is not a substitute for specific advice in your own circumstances. HDFC Bank recognises the challenges entrepreneurs face while acquiring capital. Thus, HDFC Bank has created MyBusiness, a one-stop solution that gives you easy access to loans, digital solutions and provides you with the essential knowledge you need to run your business. With HDFC Bank MyBusiness, you can scale up, expand your operations, and nurture your business.