Important Update by GST Council

“Presently, anyone making inter-state taxable supplies, except inter-State job worker, is
compulsorily required to register, irrespective of turnover. It has now been decided to
exempt those service providers whose annual aggregate turnover is less than Rs. 20 lacs (Rs. 10
lacs in special category states except J & K) from obtaining registration even if they are making
inter-State taxable supplies of services. This measure is expected to significantly reduce the
compliance cost of small service providers

or in simple words – So far, in other states, registration for goods suppliers was necessary. Even
if its annual turnover is less than 20 lakh Now all the traders with turnover up to Rs 20 lakh will
be exempt from registration.

What is GST Registration?

Any supplier of goods and service Provider of services who makes a taxable supply with an
aggregate turnover of over Rs.20 lakhs in a financial year is required to obtain GST registration.
In special category states, the aggregate turnover criteria is set at Rs.10 lakhs. in simple
words Every business whose taxable supply of goods or services under GST (Goods and Service
Tax) and whose turnover exceeds the threshold limit of Rs. 20 lakh / 10 Lakh as applicable will
be required to register as a normal taxable person. This process of registration is called GST
registration.

GST Registration Number

GST Registration Number or GSTIN is 15 Digit identification number which is allotted to each
applicant who applied for GST Registration. GST Number is completely based on the Pan
Number and State code. First two digit represent the state code and another 10 digit represent the
Pan number of the client , one digit represent the entity code( Like proprietorship or partnership
etc), one digit is blank and last one is represent check digit.

Who Should Register for GST?

 Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)
 Businesses with turnover above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for
North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)
 Casual taxable person / Non-Resident taxable person
 Agents of a supplier & Input service distributor
  Those paying tax under the reverse charge mechanism
 Person who supplies via e-commerce aggregator
 Every e-commerce aggregator
 Person supplying online information and database access or retrieval services from a
place outside India to a person in India, other than a registered taxable person

GST Registration Procedure with screenshot

Latest Update – GST Login Process is Started Now, Please Register or Login at GST Portal
By Using Following links

GST New Registration Procedure – Step by Step guide with Screenshots

GST Registration & Login Links for Taxpayers

Important Links for GST Registration

Register Now (New User) Create Challan

Existing user Login New User login (First Time User)

 GST New Registration Procedure – Step by Step guide with Screenshots New

GST Registration Video Guide

 Applying for GST-Registration – PART A
 Applying for GST-Registration – PART B
 Application for Enrolment of GST Practitioner
 GST Composition Scheme Registration
 GST System Overview, GST Login at www.gst.gov.in
Do you wish to register under GST? Click here to view the list of documents required for
Registration under GST.
 Step by Step Guide for GST Registration
 Step 1 – Taxpayer need to visit on GST Registration Portal By Using Following
link https://www.gst.gov.in/
 Step 2 – Now Please Click on “Click the Services > Registration > New Registration
option.
 Step 3 – The Application form is divided into two parts as Part A and Part B.
 Step 4 – In Part A – The New Registration page is displayed. Select the New
Registration option.
 Step 5 – In the I am a drop down list, select the Taxpayer as the type of taxpayer to
be registered, also selects the state for which registration is required and district.
 Step 6 – Enter your Business Legal Name as per PAN Database
 Step 7 – Enter your Email Address and valid Indian mobile number of the Primary
Authorized Signatory.
 Step 8 – In the Type the characters you see in the image below field, enter the
captcha text and Click on “Proceed Button”
 Step 9 – The OTP Verification page is displayed. In the Mobile OTP field, enter the
OTP you received on your mobile number. OTP is valid only for 10 minutes. In the
Email OTP field, enter the OTP you received on your email address. OTP is valid
only for 10 minutes and Click the PROCEED button.
 Step 10 –The system generated Temporary Reference Number (TRN) is displayed
on your screen…
Part B of GST Registration

 Step 11 – Now login again by using “Temporary Reference Number” and Captcha
Code…
 Step 12 –The My Saved Application page is displayed. Under the Action column, click
the Edit icon (icon in blue square with white pen).
 Step 13 –The Registration Application form with various tabs is displayed.
 Step 14 – 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.
 Step 15 – Fill The Details of Principal place of business
 Step 16 – Enter Commodity Details and Save & Continue
  NOTE : In case you do not know the HSN Code: In the Search HSN Chapter by Name or
Code field, type the matching character and from the displayed HSN Chapter list, scroll
and select the appropriate HSN code.
 Step 17 – Fill the Details of Bank account and upload document
 Step 18 – Verification tab: This tab page displays the details of the verification for
authentication of the details submitted in the form.
 Note : After filling the enrolment application, you need to digitally sign the application
using Digital Signature Certificate (DSC)/ E-Signature or EVC. Digitally signing using
DSC is mandatory in case of LLP and Companies
 Click the SUBMIT button to save the updated information and documents.
 Step 19 – Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/
desktop)
 Step 20 – Click Sign from the Pop-up window
 Step 21 – Note: To view the details of your DSC, click the View Certificate button.
 Step 22 – On successful submission it will show message on screen
NOTE : 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.

GST Registration Procedure for various states like – GST Registration in Rajasthan, Bihar,
Gujarat, MP, UP, Kerala, Jharkhand, Delhi, Maharashtra, Kolkata, Andhra Pradesh,
Goa, Punjab, Tamil Nadu, Uttarakhand, Telangana, West Bengal etc..

Documents Required for GST Registration

we write full article on Documents Required for GST Registration, Please check following
article for more details….In this article you may find full list of all required documents for GST
Registration….

 Sole Proprietorship Firm – Pan Card and Address Proof of the proprietor.
 Partnership Firm – Pan card of the Firm with the deed and Partnership registration
certificate & partners id & address proof.
 Private Limited Company or One Person Company – Pan Card of the Company , COI
, MOA & AOA of Company and Board Resolution with Directors Id & Address Proof.
 In case of LLP (Limited Liability Partnership) – COI & Pan Card of Company and Deed
+ Partners Id & Address Proof
 Click Here to Check Complete List of GST New registration Documents
 When GST Registration is Mandatory or
Required ?
 If anyone selling goods or provide services within state and have expected turnover more
than 20 lakh rupees in a year. ( For Example – Providing the goods and services in Jaipur
and between 01.07.2017 to 31.03.2018 your turnover cross more than 20 lakh rupees then
its required the GST Number.
 If Supplier selling goods and service outside state & even have turnover less than 20 lakh
rupees in a year. ( For example – providing the goods and service in Karnataka, Jaipur,
Delhi, Mumbai, Bangalore and have turnover less than 20 lakh in 16-17 but still you have
to required the GST Registration due to inter state supply.
 If you are doing ecommerce business online or any service based business online then its
required the GST Registration.
 If you are deal as trader or manufacturer and your suppliers are registered under the
GSTIN already then they charge the GST on your purchase & if you need the input credit
or refund then you have to required the GSTIN Number.