There are so many dealers and taxpayers for their businesses are applying for GST registration number online but all are not getting GSTIN due to various reasons. Here we are going to discuss the online GST Registration Process and replies to all the questions like:
What are the documents required for GST registration?
How to check the ARN status? and
How to do Aadhaar Authentication? etc.
First of all, Note Down the following Information in a Separate sheet of paper:
1.Trade Name of the business from the Trade License or PAN card of the firm.
2.Complete Business address along with PIN as per the documents like Trade License, Registered deed or Rent Agreement, Property Tax Receipt and Electricity Bill etc.
3.Business Type, whether it is proprietorship or partnership or LLP or Private limited or limited company etc.
4.Email-address and Phone number of the firm or company.
5.Date of Commencement of Business as per the Trade License, Partnership Deed, ROC as the case may be.
6.Profession Tax Enrolment number required for West Bengal or other applicable States.
7.PAN no, complete residence address, Email address & phone numbers of the proprietor or of all the partners or of all the directors as the case may be.
8.Email address, Aadhaar number and Aadhar linked phone number of the person who will be the PRIMARY AUTHORIZED SIGNATORY in the application.
9.Note down the Import and Export license number in case of Importer and / or Exporter.
10.Note down the DIN numbers of all the directors in case of Private limited or limited Company.
11.Note down the HSN code in case of Goods and / or SAC codes in case of Service involved as per the trade license.
Secondly, Prepare Scanned Files in form of PDF or JPEG of the ORIGINAL documents as follows:
1.TRADE LICENSE in the form of PDF or /JPEG max up to 100KB.
2.Registered DEED or LEASED or RENT Agreement or CONSENT LETTER containing the name of the Legal Owner and complete address of the proposed business in form of PDF max up to 1MB.
3.CURRENT TAX RECEIPT containing the exact name of the legal owner for the same business address in the form of PDF or /JPEG max up to 100KB.
4.CURRENT ELECTRIC BILL containing the exact name of the legal owner for the same business address in the form of PDF or /JPEG max up to 100KB.
5.PASSPORT SIZE COLOUR PHOTO of the Proprietor or all the Partners or all the Directors in the form of PDF or /JPEG max up to 100KB.
7.AUTHORISATION LETTER in favor of Primary Authorized Signatory from other Partners/Directors other than Proprietorship in the form of PDF or /JPEG max up to 100KB.
Third, Check for VALIDATION ERROR prior to online submission of GST Application:
Sometimes after successful submission of GST registration application system continues to show VALIDATION ERROR. Therefore, check and match carefully the information such as First Name, Middle Name, Surname, DOB and Father’s Name for each PAN involved in this application must be accurately similar with the CBDT or Income Tax portal. If all are similar everywhere then proceed to next.
Now, Let’s Understand the Process of GST Registration in Brief:
1st Submission of Application.
2nd Getting Temporary Reference Number (TRN) and Application Reference Number (ARN).
3rd Checking the application status either as Approved OR Show Cause Notice (SCN) issued seeking clarification and required further documents.
4th Submission of clarification along with uploading of further required documents.
5th Checking the application status after filing the clarification either as Approve OR Rejected.
At last, If the application APPROVED then find an Email received containing the USER-ID & PASSWORD in your registered Email-ID. Change the User-ID and Password through the option – “First time login – Click here” in the Login of the GST portal.
Otherwise, if REJECTED then check the actual reason and submit a fresh application correcting the reasons of previous rejection.
Next, we will discuss the ONLINE PROCESS of submitting application for GST Registration:
First of all, open the GST portal - https://www.gst.gov.in/ and follow the options- Services –> Registration –> New Registration. Here, enter the type of Taxpayer, State, District, Legal Name, PAN number, email address and mobile number of the Authorized Signatory in this first page of the Application.
Next, GST portal will display all the APPLICATIONS REJECTED or GSTINs or UINs or GSTP IDs mapped to the same PAN across India in different colors as follows:
1.Green color reflects the Approved Registration Application.2.Red color reflects the Rejected Registration Application.
3.Orange color reflects the Pending for Processing/Pending for order Registration Application.
So, do not worry and click the Proceed button to verify both the OTP for Email address and Mobile Number. After that the system will provide TEMPORARY REFERENCE NUMBER (TRN) for Login.
After that, the information to be provided in different tabs as follows:-
Tab- 1 : Business Detail
Tab- 2 : Promoter Partners
Tab- 3 : Authorized Signatory
Tab- 4 : Authorized Representative
Tab- 5 : Principal Place of Business
Tab- 6 : Additional Place of Business
Tab- 7 : State Specific Information
Tab- 8 : Goods and Services
Tab- 9 : Aadhar Authentication
Tab-10 : Verification
While entering Address Information of the proprietor or all the partners or all the directors and primary authorized signatory, first enter the PIN number in the box over the google map and click on Confirm. System will fetch the information related to the entered PIN. Edit the locality, road name, premises number, flat number & landmark etc. And proceed next.
System may sometimes pop-up a warning message as the address entered is not matching with the PIN but don’t worry proceed to next.
Finally, submit the application selecting the Name from the drop-down list in the left side of the screen and Location in the right side of the screen.
After online submission of the application, an Email will appear in registered email-id for successful submission of the new GST registration application.
Next to that, after system validation of the submitted application, an Aadhaar authentication link will appear under the inbox of the Email-id of the Primary Authorized Signatory only if the Aadhar Authentication option is selected as Yes in the application.
Further on successful completion of the Aadhar authentication process by the Primary Authorized Signatory/Applicant, the system will send an Email containing APPLICATION REFERENCE NUMBER (ARN).
Keep note of the TRN Number & ARN Number of the application, Email address & Phone Number of the primary authorized signatory till the status of the application is either approved or rejected.
After the successful submission of the GST registration application, normally after 7 working days the applicant can check online status of the application, Jurisdictional Office and the assigning authority as STATE or CENTER with the help of the ARN.
Finally, Let’s understand the sequence of related DOCUMENTS and the ADDRESS PROOF required:
The term Principal Place of Business (PPB) is the address of your main office or dealing premises as mentioned accurately in all the related documents like Trade License, Electric Bill and ROC/Rent Agreement/Land deed etc.
The term Additional Place of Business (APB) is the address of your additional business places or warehouse or stores etc.
The term Legal Absolute Owner is the actual Owner of the premises having his single name accurately mentioned in the property tax receipt and electricity bill.
The term Document of possession or possession documents is the Rent Agreement / Leased / Own registered deed etc. containing the NAME of the legal absolute owner and the ADDRESS of the business premises.
The term Property Tax Receipt is the document containing the NAME of the legal absolute owner and the same address of the business premises.
The Electricity Bill is the document containing the NAME of the legal absolute owner and the same address of the business premises.
PAN Card of the legal absolute owner of the premises to authenticate the owner signature if asked in show cause notice (SCN).
That's all and we hope this will help you to get a GST registration.
You can watch our You Tube Video:
How to apply GST registration
Team Tech-Guide-Tax
REF-A1001-24-GUIDE-001-GST-001-AP
