GST Registration Process - Step by Steps

Steps for GST Registration - Steps by Steps

For obtaining GST Registration a Company has to file an application a Form GST REG-01 at the GST common portal with required Details and documents for GST Registration. GST Registration is a 100% online process and there is no requirement of submission of physical documents to GST Department.

GST Registration Steps

STEP-1: Application at GST Common Portal

The applicant declare his Permanent Account Number, mobile number, e-mail address and place of registration in Part A of Form GST REG-01 at the GST common portal.

• The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.
• The mobile number shall be verified through a one-time password sent to the said mobile number; an
• The e-mail address declared shall be verified through a separate one-time password sent to the said e-mail address.

On successful verification of PAN, Mobile Number and E-mail address, a Temporary Reference Number (TRN) shall be generated and communicated to the applicant on mobile number and e-mail address.

STEP-2: Submission of Documents at GST Common Portal

Using the Temporary Reference Number (TRN), the applicant has to submit an application in Part B of Form GST REG-01 with required documents at the common portal duly signed and verified with Digital Signature

STEP-3: Acknowledgement of Application

On receipt of an application an acknowledgement shall be issued electronically to the applicant in Form GST REG-02.

STEP-4: Verification of the application and approval

The proper officer shall examine the application and the submitted documents within three days application and if the same are found to be in order, shall approve the grant of registration to the applicant.

The timeline may vary from time to time. However the result of processing will be generally available in 7-10 working days of application.

If there is any deficiency in the application or if the officer requires any clarification on any information provided in the application or documents furnished, he may issue a notice to the applicant electronically in FORM GST REG-03

The Applicant has to file required details and clarification documents electronically, in FORM GST REG-04 within a period of 7 working days from the date of receipt of such notice.

If there no reply is furnished by the applicant within the stipulated time or where the proper officer is not satisfied with the clarification, the application shall be rejected by the officer and the same will be communicated to the applicant electronically in Form GST REG-05.

STEP-5: Issue of GST Registration certificate

After verification of the application by the officer and if the application has been approved, a certificate of registration in Form GST REG-06 shall be issued to the applicant on the common portal and a Goods and Services Tax Identification Number (GSTIN) shall be assigned to the applicant.

Certificate of GST Registration shall be duly signed or verified through electronic verification code by the officer under the Act. There will not be any physical certificate issued by the GST Department.

Certificate of GST Registration shall be duly signed or verified through electronic verification code by the officer under the Act.  There will not be any physical certificate issued by the GST Department.

Components of GSTIN

GSTIN is a 15 digit alphanumerical number. The Components of GSTIN is as follows:

• First two characters for the State code
• Next Ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number of Applicant
• Next two characters for the entity code;
• Last one a checksum character.