New GST Registration Process – Easy 5 step Guide

Under Section 25 of the CGST Act, 2017, the GST registration process has been laid out for every person liable to be registered under Section 22 or Section 24 of the CGST Act, 2017. The businesses fulfilling the conditions should get registered failing which they may attract heavy penalties.

To know more whether you are liable to be registered in GST, check your eligibility from Goods and services tax registration.

GST Registration Process – Step-by-step Guide

Step 1 :- GST Registration Process – Application

Go to www.gst.gov.in and select New registration under the Registration tab.

Application for registration in Form GST REG – 01 is to be made within 30 days in every state/UT in which such person is liable for registration. All provisions of registration shall apply to any person seeking voluntary registration.

Step 2 :- Documents required for GST registration process

The following details and documents have to be uploaded in Part A of the form :-

• PAN
• TAN (In case of tax deductor/collector)
• Mobile Number
• E-mail ID
• State/UT

A few other documents are required to be uploaded depending on the constitution of the entity for which you are seeking registration.

PAN is mandatory in the GST registration process except for TDS registration which is possible through TAN. PAN is validated online automatically by the portal from the database maintained with CBDT and the mobile number and e-mail ID is verified by OTP sent to it.

After the OTP verification, Transaction Reference Number (TRN) is generated and sent to the applicant on their registered number and email address.

Step 3 :- Details of business

The next step in the GST registration process is that the applicant has to enter the details such as name of the business, constitution of business, jurisdiction, nature of business, details of promoters/partners/authorized signatory, date of commencement of business, reason for obtaining registration, bank account details in Part B of the form.

Step 4 :- Aadhar authentication

The applicant can opt for Aadhar authentication and submit the application. The department will conduct online verification by sending a link on the registered number and email address. Once the aadhar is verified successfully, Application Reference Number (ARN) will be generated in Form GST REG – 02. In cases where aadhar is not verified, then the proper officer will carry out site verification.

If the applicant does not opt for Aadhar authentication, offline site verification is conducted i.e. Mandatory physical verification will be undertaken by the proper officer. Post verification, ARN will be generated.

Step 5 :- Verification of documents

After generation of ARN, the proper officer will examine the application submitted by the applicant and seek clarification by issuing a notice in Form GST REG-03 on any query or deficiency within 7 working days from the application submission date or within 30 days in case the applicant does not undergo aadhar authentication. The applicant must respond to the queries raised in Form GST REG-04 within 7 working days otherwise the application will be rejected. 

Step 6 :- Final Stage of the GST Registration Process – Grant of Registration Certificate

Where the Proper Officer has not raised any queries, the applicant will be granted the registration certificate (RC) in Form GST REG – 06 within 7 working days from the date of submission of the application or within 30 days in case the applicant does not undergo aadhar authentication. However, where queries have been raised by the department and have been resolved by the applicant to the satisfaction of the proper officer, the applicant will be granted the registration certificate (RC) within 7 working days from the date of receipt of clarification or within 30 days in case the applicant does not undergo aadhar authentication.

The RC will be effective from the date on which the applicant is liable for registration (if application made within time) otherwise it will be effective from the date of grant of registration.

The GST certificate shall be duly signed or verified through electronic verification code (EVC) by the officer. No physical certificates are issued by the GST department.

Deemed Approval of Application

If the proper officer fails to take any action within 7 days from the date of submission of application or within 30 days from the date of submission of application where the applicant fails to undergo the aadhar authentication or within 7 working days from the date of receipt of clarification, the application for grant of registration shall be deemed to have been approved.

Tracking the status of your GST registration application

You can track the status of your GST registration application on the common portal.

Go to www.gst.gov.in, select Services > Registration > Track application status and enter your ARN. The status of your application will be displayed.

FAQs for the GST registration process

Q1 :- What if my application for registration gets rejected ?

If the GST registration application submitted on the portal is rejected, the person will receive a rejection letter. The applicant has the option to respond to the rejection letter.

Q2 :- What is the penalty for not obtaining a GST registration ?

This will make the person come under the radar of tax evasion. Under Section 122 of the CGST Act, any person who fails to get GST registration despite being liable to get registered under Section 22 or Section 24 will have to pay a penalty of Rs. 10,000 or the amount of tax evaded or any short tax due, whichever is higher.