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GST New Registration Procedure – Step by Step guide with Screenshots. GST New Taxpayer Registration is started from 25-06-2017 (25th June 2017), Here we provide GST New Registration Step by Step Guide at below,

For registering yourself as a normal taxpayer, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Registration > New Registration option.

Alternatively, you can also click REGISTER NOW link.

The Application form is divided into two parts as Part A and Part B.

Part A:

3. The New Registration page is displayed. Select the New Registration option.

4. In the I am a drop down list, select the Taxpayer as the type of taxpayer to be registered.

5. In the State/UT and District drop down list, select the state for which registration is required and district.

6. In the Legal Name of the Business (As mentioned in PAN) field, enter the legal name of your business/ entity as mentioned in the PAN database.

7. In the Permanent Account Number (PAN) field, enter PAN of your business or PAN of the Proprietor.

Note:

8. In the Email Address field, enter the email address of the Primary Authorized Signatory.

9. In the Mobile Number field, enter the valid Indian mobile number of the Primary Authorized Signatory.

Note: Different One Time Password (OTP) will be sent on your email address and mobile number you just mentioned for authentication.

10. In the Type the characters you see in the image below field, enter the captcha text.

11. Click the PROCEED button.

GST New Registration Procedure

The OTP Verification page is displayed.

11. In the Mobile OTP field, enter the OTP you received on your mobile number. OTP is valid only for 10 minutes.

12. In the Email OTP field, enter the OTP you received on your email address. OTP is valid only for 10 minutes.

Note:

13. Click the PROCEED button.

The system generated Temporary Reference Number (TRN) is displayed.

Note: You will receive the TRN acknowledgment information on your e-mail address as well as your mobile number.

14. Click the PROCEED button.

Alternatively, you can also click Services > Registration > New Registration option and select the Temporary Reference Number (TRN) radio button to login using the TRN.

Part B:

15. In the Temporary Reference Number (TRN) field, enter the TRN generated and enter the captcha text as shown on the screen.

16. Click the PROCEED button. The Verify OTP page is displayed. You will receive same Mobile OTP and Email OTP. These OTPs are different from the OTPs you received in previous step.

17. In the Mobile / Email OTP field, enter the OTP you received on your mobile number and email address. OTP is valid only for 10 minutes.

Note:

Enter the newly received OTP again.

18. Click the PROCEED button.

19. The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).

Note:

The Registration Application form with various tabs is displayed.

On the top of the page, there are ten tabs as Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information and Verification. Click each tab to enter the details.

Business Details tab:

The Business Details tab is selected by default. This tab displays the information to be filled for the business details required for registration.

Note: In case you don’t know the Center Jurisdiction, click the link to know about your Center Jurisdiction.

In case of Yes

a. Select the checkbox for accepting the declaration for opting for Composition scheme.

Note:

A regular taxpayer can opt under the Composition Scheme if the

Taxpayer expects likely aggregate turnover will remain below the threshold limit specified for availing the composition scheme.

f) Select the Date of commencement of Business using the calendar.

g) Select the Date on which liability to register arises using the calendar.

Note:

h) In the Are you applying for registration as a casual taxable person? field, select Yes in case you are a casual dealer, or else select No

In case of Yes

a. In the Estimated supplies and Estimated Net Tax Liability field, enter the estimated turnover and Net Tax Liability.

b. The casual taxpayer may opt to pay the estimated tax liability by clicking the CREATE CHALLAN button.

Note:

i) In the Reason to obtain registration drop-down list, select the reason of liability to obtain registration for your business.

j) In the Indicate Existing Registrations section, select the existing registration type, Registration No. and Date of Registration. Click the Add button.

Note:

You can include registration type as Central Sales Tax Registration Number, Central Excise Registration Number, Service Tax Registration Number etc.

l) Click the SAVE & CONTINUE button. You will notice a blue tick on the Business Details section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.

 

Promoter/ Partners tab:

This tab page displays the details of the stakeholders chosen in the constitution of business detail. You can enter details of upto 10 Promoters or Partners.

a) In the Personal Information section, enter the personal details of the stakeholder like name, date of birth, address, mobile number, email address and gender.

b) In the Identity Information section, enter the official information of the stakeholder.

i. In the Designation / Status field, enter the designation of the stakeholder.

ii. In the Director Identification Number (DIN) field, enter the DIN of the stakeholder issued by Ministry of Corporate Affairs. This number is not mandatory in case of proprietorship.

Note:

DIN number is mandatory in case of:

iii. In case you are a citizen of India, select Yes or else select No. In case of NO, In the Passport Number field, enter the passport number.

iv. In the Permanent Account Number (PAN) field, enter the PAN of the stakeholder.

v. In the Aadhaar Number field, enter the Aadhar number of the stakeholder.

Note:

If you provide your Aadhaar here, (other than companies / LLP) you can sign your returns etc. using e-Sign based on Aadhaar without requirement of Digital Signature if you are also the authorized signatory.

 

c) In the Residential Address in India section, enter the address details of the stakeholder. Based on the State selected, select the district and enter the corresponding pin code.

d) In the Document Upload section, click the Choose file button. Navigate and upload the photograph of the stakeholder.

Note: You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.

e) In case the promoter or partner is also the authorized signatory, select the Also Authorized Signatory as Yes and details will be auto-populated in the Authorized Signatory tab.

f) Click the SAVE & CONTINUE button.

Note: To add more details of promoter or partner, click the ADD NEW button and repeat the steps each time after adding the details of the stakeholder

Authorized Signatory tab:

This tab page displays the details of the authorized signatory. You can enter details of upto 10 authorized signatories.

a) In case you are the Primary Authorized Signatory, select the checkbox for Primary Authorized Signatory.

b) In the Personal Information section, enter the personal details of the authorized signatory like name, date of birth, mobile number, email address and gender.

c) In the Identity Information section, enter the official information of the stakeholder.

i. In the Designation / Status field, enter the designation of the authorized signatory.

ii. In the Director Identification Number (DIN) field, enter the DIN of the authorized signatory issued by Ministry of Corporate Affairs. This number is not mandatory in case of proprietorship.

Note:

DIN number is mandatory in case of:

iii. In case you are a citizen of India, select Yes or else select No.

a. In case of NO

b. In the Passport Number field, enter the passport number.

iv. In the Permanent Account Number (PAN) field, enter the PAN of the authorized signatory.

v. In the Aadhaar Number field, enter the Aadhar number of the authorized signatory.

Note:

If you provide your Aadhaar here, (other than companies / LLP) you can sign your returns etc. using e-Sign based on Aadhaar without requirement of Digital Signature.

d) In the Residential Address in India section, enter the address details of the authorized signatory. Based on the State selected, select the district and enter the corresponding pin code

e) In the Document Upload section, click the Choose file button. Navigate and select the Proof of Appointment and photograph of the authorized signatory.

Note:

You can upload PDF or JPEG files with maximum file size for upload of as 1 MB for Proof of appointment of Authorized Signatory and 100 KB as photograph of the authorized signatory.

f) Click the SAVE & CONTINUE button.

Note:

To add more details of authorized signatory, click the ADD NEW button.

Authorized Representative tab:

This tab page displays the details of the authorized representative.

a) Select Do you have any Authorized Representative using the radio button.

In case of GST Practitioner

Note: All details of the authorized representative will be auto-populated from the GST Portal.

In case of Other

Principal Place of Business tab:

This tab page displays the details of the principal place of the business. Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally the address where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

a) In the Address section, enter the address details of the principal place of business. Based on the State selected, select the district and enter the corresponding pin code.

b) In the Contact Information section, enter the official contact details like Email address, telephone number (with STD Code), mobile number field and fax number (with STD Code).

c) In the Nature of Possession of Premises drop-down list, select the nature of possession of premises.

d) In the Document Upload section, click the Choose file button. Navigate and select the proof of Principal Place of Business document.

Note:

e) Select the checkbox for Nature of Business activities being carried out at above mentioned premises.

f) In case you have additional place of business, select Yes for Have Additional Place of Business.

g) Click the SAVE & CONTINUE button.

Additional Places of Business tab:

This tab page displays the details of the additional place of the business.

Enter the number of additional places of business and click the ADD NEW button. Enter the details similarly like Principal Place of Business Details provided above.

Note: You cannot enter additional places of business here if you have selected No for Have Additional Place of Business in Principal Place of Business Tab.

Goods and Services tab:

This tab page displays the details of the goods and services supplied by the business.

In case you deal with Goods or Commodities, you need to mention the HSN Code in the Goods tab. In case you deal with services, you need to mention the SAC Code in the Services tab. You can add maximum 5 goods and 5 services. In case, you have more than 5 goods or services, you must add the top 5 goods or services you are dealing with.

Goods Tab:

In some cases you may know the HSN Code, and in some cases you might not know the HSN Code. Follow the steps given below to fill the HSN Code.

In case you know the HSN Code:

Let us take an example that you need to add the HSN Code 6105. To add the HSN Code, perform the following steps:

a. In the Search HSN Chapter by Name or Code field, enter the first four digit 6105 from the HSN Code.

HSN Code is successfully added.

In case you do not know the HSN Code:

Let us take an example where the dealer deals with cotton textile.

a. In the Search HSN Chapter by Name or Code field, type cotton; related HSN Chapter list is displayed. From the displayed list, scroll and select the appropriate option (in this case 5208). HSN Code is successfully added.

Services Tab:

a) In the Search by Name or Code field, type the name or the SAC Code of the services supplied by the business. SAC is successfully added.

b) Click the SAVE & CONTINUE button.

Bank Accounts tab:

This tab page displays the details of the bank accounts maintained for conducting business. You can enter details of upto 10 Bank Accounts.

Enter the number of bank accounts and click the ADD NEW button.

a) In the Account Number field, enter the account number of the Bank.

b) In the Type of Account drop-down list, select the type of account.

c) In the Enter Bank IFSC field, enter the IFSC code of the Bank.

Note:

In case you don’t know the IFSC code, click the here Link to know the IFSC code.

Alternatively, you can also find the IFSC code in the cheque book or the cheque leaflet of your Bank.

d) In the Document Upload section, click the Choose file button. Navigate and select the scanned copy of Bank passbook/ statement.

Note:

You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.

e) Click the SAVE & CONTINUE button.

Note:

In case you want to add details of more Bank accounts, click the ADD NEW button.

State Specific Information tab:

This tab page displays the details of the state.

a) In the Professional Tax Employee Code (EC) No. field, enter professions tax E.C number.

b) In the Professional Tax Registration Certificate (RC) No. field, enter professions tax R.C number.

c) In the State Excise License No. field, enter state excise license number.

d) In the Name of the person in whose name Excise License is held field, enter the name of the person in whose name excise license is held.

e) Click the SAVE & CONTINUE button.

Verification tab:

This tab page displays the details of the verification for authentication of the details submitted in the form.

Digitally signing using DSC is mandatory in case of LLP and Companies.

The Enrolment Application can be electronically signed using E-Signature only if the authorized signatory has an Aadhar number and same is mentioned in the Authorized signatory tab page of the Enrolment Application. This is because E-Signature is an Aadhar based electronic verification service.

In Case of DSC:

e. Click the SUBMIT WITH DSC button.

Note: In case, your DSC is not registered, you will need to register DSC.

Note:

To check if the emSigner is running on you laptop/ desktop, perform the following steps:

Note:

To view the details of your DSC, click the View Certificate button.

f. Click the PROCEED button.

g. Select the certificate and click the SIGN button.

The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

You can track the status of your application using the Services > Registration > Track Application Status command.

In Case of E-Signature:

e. Click the SUBMIT WITH E-SIGNATURE button.

f. In the Please select Service Provider option, select the appropriate Service Provider.

Note: C-DAC and NSDL are e-sign Service Providers (Both are free of cost).

f. Select the checkbox for declaration.

Note: OTP will be sent to your e-mail address and mobile phone number registered with Aadhaar.

h. Click the CONTINUE button.

i. Verify Aadhaar OTP screen is displayed. Enter the OTP received on your e-mail address and mobile phone number registered with Aadhaar. Click the SUBMIT button.

 

 

The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

In Case of EVC:

e. Click the SUBMIT WITH EVC button.

f. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.