GST Registration Online in India

An Overview of New GST Registration

GST stands for Goods and Services Tax — an indirect tax levied on the supply of goods and services in India. Introduced in 2017, GST replaced the multiple taxes and cesses previously imposed by the Central and State Governments. It aims to simplify the tax system, eliminate the cascading effect of taxes, widen the tax base, and improve compliance.

GST is based on the principle of destination-based taxation, meaning tax is collected by the state where goods or services are consumed rather than where they are produced. GST is also a value-added tax — levied only on the value added at each stage of the supply chain, not on the entire transaction value.

GST registration is also required for certain persons liable to pay tax under the reverse charge mechanism, such as importers, recipients of services from unregistered suppliers, or agents of suppliers.

What Is GST Registration?

GST registration is the process of obtaining a unique identification number from the government for any business entity liable to pay Goods and Services Tax on its supply of goods or services. It is mandatory for certain categories of businesses — such as those with annual turnover exceeding Rs. 40 lakhs, those engaged in inter-state trade, e-commerce operators, non-resident taxable persons, and others. GST registration enables a business to avail benefits such as input tax credit, seamless flow of credit, and a compliance rating. It also helps prevent tax evasion and ensures a transparent and accountable tax system.

What Is GSTIN?

GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit alphanumeric code assigned to every registered taxpayer under GST in India. It contains information such as the state code, the PAN of the taxpayer, the registration number, the entity code, and the checksum digit. GSTIN is used to track tax liability and compliance, and to facilitate online return filing and tax payments.

Mandatory Documents for GST Registration

The documents required vary depending on the type and nature of the business entity. Common documents required for all entity types include:

• PAN card of the business entity or applicant (proprietor, partner, director, etc.)
• Aadhaar card of the applicant
• Proof of business address (electricity bill, rent agreement, property tax receipt, etc.)
• Bank account details (cancelled cheque, bank statement, or passbook)
• Digital signature or e-signature of the applicant
• Valid email address and mobile number for verification and communication

Depending on the type of entity, additional documents may be required:

• Partnership deed or LLP agreement (for partnership firms or LLPs)
• Certificate of Incorporation, Memorandum of Association, and Articles of Association (for companies)
• Letter of authorisation or board resolution for authorised signatory
• GSTIN or provisional ID of existing taxpayers under the previous tax regime
• Proof of principal place of business and any additional locations
• Details and proof of constitution of business (trust deed, society bye-laws, etc.)

All documents must be scanned and uploaded in PDF or JPEG format and must not exceed 1 MB in file size. All information provided in the application must be accurate and complete — any discrepancy may lead to rejection or delay. The application status can be tracked on the GST portal using the acknowledgement number generated after submission.

Who Should Apply for New GST Registration Online?

GST registration is mandatory for the following categories of taxpayers:

• Businesses or individuals supplying goods or services with annual turnover exceeding Rs. 40 lakhs (Rs. 10 lakhs for special category states)
• Businesses or individuals involved in inter-state trade or commerce of goods or services
• Businesses or individuals required to pay tax under the reverse charge mechanism
• Businesses or individuals acting as agents or intermediaries of suppliers or recipients
• E-commerce operators or aggregators
• Businesses or individuals liable to deduct tax at source (TDS) or collect tax at source (TCS)
• Businesses or individuals supplying online information and database access or retrieval (OIDAR) services to non-taxable online recipients
• Non-resident taxable persons or casual taxable persons

New GST Registration Process in India

The following steps must be followed for new GST registration:

• Determine the type of GST registration applicable to your business.
• Collect the required documents and information.
• Visit the GST portal and fill out the online application form.
• Verify your details using Aadhaar authentication or EVC.
• Submit the application and receive the acknowledgement number.
• Wait for approval of your GST registration and issuance of your GSTIN.

Step-by-Step Online GST Registration Process for a New Business

1. Visit the official GST portal and click on Services > Registration > New Registration.
2. Select the taxpayer category (Regular, Composition, Casual Taxable Person, etc.) and fill in details such as legal name, PAN, email, and mobile number.
3. Verify the email and mobile number using OTPs and receive the Temporary Reference Number (TRN).
4. Log in with the TRN and complete the application form by providing business address, bank account, and authorised signatory details.
5. Upload required documents such as proof of identity, proof of address, and photographs as applicable.
6. Submit the application using a Digital Signature Certificate (DSC) or Aadhaar-based Electronic Verification Code (EVC).
7. Receive the Application Reference Number (ARN) on the registered email and mobile number and track the application status on the GST portal.
8. Once approved, download the GST registration certificate from the portal.

Types of GST Registration Online

1. Regular GST Registration

Most businesses mandated to register under GST are subject to regular GST registration. This is appropriate for firms supplying goods or services within a state or across multiple states. The key steps are:

1. Navigate to the GST portal: Visit the official GST portal designated by the government.
2. Complete the application form: Provide details such as the legal name of the company, address, PAN, bank account information, and contact details. Documents including the PAN card, identity proof, address proof, and business registration may also be required.
3. Submit the application and receive an ARN: An Application Reference Number is generated after submission, which can be used to track the application's progress.
4. Verification and processing: GST authorities verify the information and documents. If everything is in order, GST registration is approved and the business receives a GSTIN.

2. Composition Scheme GST Registration

The Composition Scheme is an alternate, simplified method of GST tax payment for small businesses with low turnover. Businesses registered under this scheme pay a lower rate of tax and have fewer compliance obligations. The steps are:

1. Log in to the GST portal: Access the official GST portal as with regular registration.
2. Complete the Composition Scheme application: Provide legal name, address, PAN, bank account details, and contact information. Identity and address proof may also be required.
3. Submit the application and receive an ARN: An ARN is generated to allow tracking of the application.
4. Verification and processing: Once verified and approved, the business is issued a GSTIN and becomes eligible for Composition Scheme benefits.

Benefits of Online GST Registration

1. Convenience: Apply from anywhere at any time with an internet connection — no need to visit a physical office or wait in queues.
2. Time-saving: The online process is faster than the traditional offline method, with electronic submission of documents and forms.
3. Paperwork reduction: Documents are uploaded digitally, making it easier to organise and maintain records.
4. Real-time status updates: Track the progress of your application at every stage — submission, verification, and approval.
5. Transparency: All information and documents are supplied electronically, reducing the likelihood of errors or inconsistencies.
6. Access to information: Online registration systems provide access to FAQs, user manuals, and educational materials on GST rules and compliance.
7. Integration with other systems: Online GST registration can be integrated with other government platforms such as tax filing portals, reducing manual data entry and errors.
8. Simple amendments and updates: Business profile, address, contact information, and other details can be updated quickly through the web portal.
9. Accessibility for remote areas: Online registration ensures businesses in remote or rural areas have the same access to GST registration as those in cities.
10. Cost-effective: Eliminating physical travel and paperwork makes online GST registration more economical than the traditional offline process.

FAQs

Q1. What is GST registration?

GST registration online is the process of obtaining a unique identification number from the government that allows a business to collect and pay Goods and Services Tax on its transactions. It is mandatory for certain categories of businesses and voluntary for others.

Q2. What is a non-resident or casual taxpayer?

A non-resident or casual taxpayer is someone who does business in a state or union territory where they do not have a permanent place of business or domicile. Such persons are required to obtain a temporary GST registration for the period of their business activity.

Q3. How much does GST registration cost?

Online GST registration is free of charge for all eligible taxpayers. However, expenses may be incurred for obtaining required documents such as PAN card, Aadhaar card, and bank account details. A professional fee may also apply if a consultant or agent is engaged to assist with the registration.

Q4. How do I register for new GST registration online?

You can register through the GST portal (www.gst.gov.in) by filling in the application form and submitting required documents. You will receive an acknowledgement number after submission and a provisional GSTIN within three days. After verifying your email and mobile number and signing the application electronically using an EVC or DSC, your final GSTIN and registration certificate will be issued within seven days of verification.

Q5. What is the validity of a GST registration number?

The GST registration number is valid for as long as you continue to conduct business and file GST returns regularly. You may need to cancel your registration if you cease business, transfer your business, amalgamate or merge your business, or fall below the threshold turnover limit for registration.

Q6. How do I cancel GST registration?

Log in to the GST portal and fill in Form GST REG-16 (application for cancellation of registration). Provide the reason for cancellation, the effective date, and details of any pending tax liability or refund. The tax officer will verify the application and issue a cancellation order (Form GST REG-19) within 30 days.

Q7. What documents are required for GST registration?

• PAN card of the applicant
• Aadhaar card of the applicant
• Proof of business address (lease agreement, electricity bill, etc.)
• Bank account details and cancelled cheque
• Digital signature or EVC (electronic verification code)
• Photographs of the applicant and authorised signatories
• Constitution of business (partnership deed, memorandum of association, etc.)
• Letter of authority or board resolution for authorised signatories

Q8. Who needs to register for GST?

Any business or individual engaged in supplying goods or services in India may need to register for GST. The requirement depends on annual turnover, the nature of the business, location, and whether the business is involved in inter-state or intra-state transactions.

Q9. What is the GST tax rate?

GST rates vary by category of goods or services. The four main rates are 5%, 12%, 18%, and 28%. Some goods and services are exempt (e.g., fresh fruits and vegetables, milk, eggs, salt, newspapers). Some attract a lower rate of 0.25% or 3% (e.g., diamonds, gold, silver). Some attract 28% plus a cess (e.g., luxury cars, tobacco, aerated drinks).

Q10. How do I get a GST certificate?

A GST certificate serves as proof of registration under GST, containing your GSTIN, legal name, trade name, address, and date of registration. To download it from the GST portal, log in with your username and password, navigate to Services > User Services > View/Download Certificate, and click Download to receive the certificate in PDF format.

Q11. What is the turnover limit for GST registration?

• Rs. 20 lakhs for normal category states (except Jammu and Kashmir)
• Rs. 10 lakhs for hill states and special category states (Arunachal Pradesh, Assam, Himachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand)
• Rs. 40 lakhs for exclusive suppliers of goods (except those required to register under other provisions of GST law)