How to Get GST Registration Online?

The process of GST registration online provides a simpler taxation process for taxpayers. The GST shall reduce the complicated and multi-layered previous taxation process. The much anticipated GST shall roll out next year. It shall also tremendously improve the ease of doing business for all the SMEs in India. By abolishing or subsuming multiple taxes into a single system, tax compliance complexities shall decrease, and the number of taxpayers shall increase substantially. This article provides the procedure for obtaining GST registration online in India.

GST Registration Eligibility

Entities who buy or sell goods, provide services, or both are required to obtain GST registration. An entity without GST registration cannot collect GST from customers or claim an input tax credit of GST paid. Further, GST registration shall become mandatory once a dealer crosses the minimum threshold. It also applies when the entity starts a new business having plans to exceed the prescribed threshold.

GST Turnover Criteria

The Goods & Services Tax (GST) Council has announced that businesses in the Northeastern and hill states with annual turnover below Rs.20 lakh would not require GST registration, while the threshold for GST registration exemption in rest of India would be an annual turnover of Rs.40 lakh. Eligible entities must file the GST registration application within 30 days from the date of the dealer's liability for obtaining GST registration. Note: Any person or entity not liable to obtain GST registration can also voluntarily obtain GST registration for taking input credit.

Documents Required for GST Registration

As per the GST rules, all entities applying for GST registration must have a valid PAN card. In addition to the PAN of the entity, the following information and documents would be required:

Promoter Information

In the case of Proprietorship: Details of Owner/Proprietor
Partnership: Details of all Managing/ Authorized Partners (personal details of all partners but photos of only ten partners including that of Managing Partner is to be submitted)
Companies registered under Companies Act: Managing Director and whole-time directors
Hindu Undivided Family (HUF): Details of Karta of HUF
For Trust: Details of Managing Trustee
In case of Association of Persons: Details of Members of Managing Committee(personal details of all members but photos of only ten members including that of Chairman is to be submitted)
Local Authority: Details of CEO or equivalent
Statutory Body: Details of CEO or equivalent
For others: Details of the person responsible for the day to day affairs of the business

Business Registration Documents

Companies or LLPs, the GST network, would strive for online verification of Company Identification Number (CIN) from the MCA21 portal.
Partnership Deed should be submitted in case of Partnership Firm.
Registration Certificate in case of other entities like Society, Trust, and other similar entities that have not captured in PAN.
PAN in the name of the Promoter case of Proprietorship firms.

Business Address Proof

Own premises: Any document in support of the ownership of the premises like Latest Tax Paid Receipt or Municipal Khata copy or electricity Bill copy
Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Tax Paid Receipt or Municipal Khata copy or electricity Bill copy
Premises obtained from others, other than by way of Lease or Rent: A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or electricity Bill copy
Customer ID or account ID of the owner of the property in the record of electricity providing company, wherever available should be sought for address verification

Bank Account Details

Opening page of the Bank Passbook held in the name of the Proprietor/Business Concern. The details shall contain Account Number, Name of the Account Holder, MICR, and IFS Codes and Branch details.

Authorization Letter

Letter of Authorization or copy of Resolution of the Managing Committee or Board of Directors to that effect empowering the person to apply for GST registration.

Photograph

Proprietary Concern – Proprietor
Partnership Firm / LLP: Managing/Authorized Partners (Personal details of all partners. However, the applicant shall submit the photos of only ten partners including that of Managing Partner) submitted)
HUF – Karta
Company – Managing Director or the Authorised Person
Trust – Managing Trustee
Association of Person or Body of Individual: Members of Managing Committee (Personal details of all partners. However, the applicant shall submit the photos of only ten partners including that of Chairman)
Local Body – CEO or his equivalent
Statutory Body – CEO or his equivalent
Others – Person in Charge

Online GST Registration Application Procedure

The GST portal during the GST registration application process would complete preliminary verification or validation of PAN information with the CBDT portal, Aadhaar validation with UIDAI, and CIN verification with the MCA portal. On completion of the application form, the taxpayer would need to digitally sign the GST registration application using a class II digital signature or print and send a signed copy of the summary extract to the GST central processing center. After receiving the digitally signed document or signed copy document, the GST registration application form is sent to the concerned State authorities (based on the location of the applicant) for processing. On receipt of application in their respective system, the Centre / State authorities would forward the application to jurisdictional officers who examine the uploaded application documents and respond to the common portal within three common working days. If the information and the uploaded documents are found in order, the State and the Central authorities would approve the application and communicate the approval to the common portal within three common working days. The portal will then automatically generate the Registration Certificate for the GST registration applicant. To know more about obtaining a GST registration in India, contact an India Filings Business Advisor.