GST Registration Online: Process, Fees & Documents

The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax levied on every value addition. For businesses operating in India, understanding and complying with GST regulations is crucial. A fundamental step in this compliance is obtaining GST registration. Thankfully, the process for GST registration has largely moved online, making it more convenient for businesses to get started. This article will walk you through the online GST registration process, discuss the associated costs, and outline the necessary documents in an easy-to-understand manner.

Who Needs GST Registration?

Before diving into the "how," it's important to understand "who." Generally, businesses in India are required to obtain GST registration if they meet any of the following criteria:

• Aggregate Turnover: If your aggregate turnover in a financial year exceeds ₹40 lakhs for the supply of goods and ₹20 lakhs for the supply of services (with some exceptions and variations based on state).

• Inter-State Supply: If you are making any inter-state supply of goods or services (i.e., supplying goods or services from one state to another).

• E-commerce Operators and Suppliers: Certain e-commerce operators and those supplying goods or services through them are liable for GST registration.

• Casual Taxable Persons and Non-Resident Taxable Persons: Individuals or entities making taxable supplies occasionally or those who do not have a fixed place of business in India.

• Those Liable Under Reverse Charge Mechanism: In some cases, the recipient of goods or services is liable to pay GST instead of the supplier.

• Input Service Distributors: Businesses that receive common input services and distribute the credit to their branches or units.

The Online GST Registration Process: Step-by-Step

The entire GST registration process is primarily conducted online through the GST portal. Here's a simplified breakdown of the steps involved:  

Step 1: Access the GST Portal: Visit the official GST portal.

Step 2: Begin New Registration: On the homepage, navigate to the "Services" tab, then click on "Registration," and finally select "New Registration."

Step 3: Fill in Basic Details (Part A): You will be directed to a page where you need to fill in basic information, including:

• State/Union Territory

• District

• Name of the Business (as mentioned in your PAN)

• Permanent Account Number (PAN) of the business or applicant

• Email Address

• Mobile Number

After filling in these details, click on "Proceed." You will receive a One-Time Password (OTP) on your provided email ID and mobile number. Enter the OTP to verify the information.

Step 4: Obtain Temporary Reference Number (TRN): Upon successful verification, a Temporary Reference Number (TRN) will be generated and displayed on the screen. Note down this TRN as it will be used to access and complete the next part of the registration process. The TRN will also be sent to your registered email ID and mobile number.

Step 5: Fill in Detailed Information (Part B): Go back to the GST portal, navigate to "Services" -> "Registration," and click on "Proceed with Existing Application." Enter your TRN and the OTP received. This will take you to the detailed application form.

This part of the application requires you to provide comprehensive information across various sections, including:

• Business Details: Type of business entity (Proprietorship, Partnership, Company, etc.), trade name, constitution of business.  

• Promoter/Partners Details: Personal details, PAN, Aadhaar number (for authentication), address, and photograph of the promoters or partners.  

• Principal Place of Business: Complete address, contact details, and proof of address. You will also need to specify the nature of premises (owned, rented, etc.).

• Additional Place of Business (if any): Details similar to the principal place of business for any additional locations.

• Goods and Services: Details of the main goods and services your business deals with (using HSN codes for goods and SAC codes for services).

• Bank Account Details: Bank account number, IFSC code, and bank name.

• State Specific Information (if applicable): Any state-specific details required.

• Aadhaar Authentication: You will have the option to undergo Aadhaar authentication for the primary authorized signatory. This can expedite the registration process.  

Step 6: Upload Necessary Documents: You will need to upload scanned copies of certain documents as part of the application. The specific documents required depend on the type of business entity. However, some common documents include:

• PAN card of the business or applicant.

• Proof of address of the principal place of business (e.g., electricity bill, property tax receipt, rent agreement).

• Proof of identity and address of promoters/partners (e.g., PAN card, Aadhaar card, passport, driving license).

• Photographs of promoters/partners and the authorized signatory.

• Bank account details (e.g., scanned copy of the first page of the passbook or bank statement).

• Certificate of Incorporation (for companies and LLPs).

• Partnership deed (for partnership firms).  

• Digital Signature Certificate (DSC) - mandatory for companies and LLPs. For others, Aadhaar-based e-signature is also an option.

• Authorization letter or board resolution (for authorized signatories).

Step 7: Verification and Submission: Once you have filled in all the required details and uploaded the necessary documents, you need to verify the application. This can be done using either a Digital Signature Certificate (DSC) or through Aadhaar-based e-signature (OTP verification). After successful verification, submit the application.

Step 8: Application Reference Number (ARN): Upon successful submission, an Application Reference Number (ARN) will be generated. Note down this ARN as it can be used to track the status of your GST registration application.

Step 9: Processing by GST Officer: The GST officer will review your application and the submitted documents. They may raise queries or ask for clarifications if any discrepancies are found. You will need to respond to these queries online within the stipulated time.  

Step 10: Grant of GST Registration Certificate: If the GST officer is satisfied with your application and documents, they will approve your registration, and a GSTIN (Goods and Services Tax Identification Number) will be allotted. You can download your GST registration certificate from the GST portal.  

GST Registration Cost

The good news is that there is no direct government fee for GST registration in India. The online process itself is free of charge. However, businesses may incur certain indirect costs, such as:  

• Professional Fees: Many businesses choose to engage tax professionals or consultants to assist them with the GST registration process. These professionals charge a fee for their services, which can vary depending on their expertise and the complexity of the business.  

• Digital Signature Certificate (DSC) Cost: If you are a company or LLP, you will need a DSC, which involves a separate cost. The GST registration cost might include the expense of obtaining a DSC, which can range from a few hundred to a few thousand rupees depending on the validity and the certifying authority.  

• Infrastructure Costs: You might need to invest in basic computer equipment, internet connectivity, and a printer to complete the online process.

Therefore, while the government doesn't charge a direct GST registration cost, businesses should factor in potential professional fees and the cost of obtaining a DSC if required.

Getting Expert Help with Online Legal India

Navigating the intricacies of GST registration can be time-consuming and sometimes confusing. For businesses looking for a hassle-free and accurate process, platforms like Online Legal India offer expert assistance. They can help you with:

• Understanding your GST registration eligibility.

• Preparing and compiling the necessary documents.

• Filling out the online application form correctly.

• Obtaining a Digital Signature Certificate (if required).

• Responding to any queries raised by the GST officer.

• Ensuring a smooth and timely registration process.

By leveraging the expertise of services like Online Legal India, businesses can save time, minimize errors, and ensure compliance with GST regulations right from the start.

Conclusion

The online GST registration process has significantly simplified tax compliance for businesses in India. By understanding the eligibility criteria, following the step-by-step process, and keeping the necessary documents ready, businesses can successfully obtain their GSTIN. While there is no direct government GST registration cost, it's wise to consider potential professional fees and the cost of a DSC. For expert guidance and a seamless experience, services like Online Legal India can be invaluable partners in your GST compliance journey. Getting your business registered for GST is a crucial step towards operating legally and contributing to the Indian economy.