Header Ads Widget

Ticker

6/recent/ticker-posts

Normal GST Registration


when it come's to gst registration always come in our mind that now we will have to pay some amount to any professional or any agent for registering our gst.

But that not true we don't require anyone to register not any speciality in any of the thing, 

Just you hav to follow the below mention step by step to register you gst by our own.

you can file the application for application Composition / Input Service.

For registering yourself as a traditional Taxpayer or any of this things. 
(Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit)

 Please follow the subsequent steps as mentioned below:

1. Go to the gst website click here. it will open at GST home page that is displayed.

2. Please go to Service  and later to Registration and choose New registration.

then click on option Register

2. Click on service and follow the step accordingly/ Registration / New Registration option.
Alternatively, you'll also click REGISTER NOW link.

  

The Application form is split into two parts as Part A and Part B.

Part A:

3. The New Registration page is displayed. Select the New Registration option.
4. within the i'm a sink list, select the Taxpayer because the sort of taxpayer to be registered.
5. within the State/UT and District sink list, select the state that registration is required and district.
6. within the Legal Name of the Business (As mentioned in PAN) field, enter the legal name of your business/ entity as mentioned within the PAN database.
7. within the Permanent Account Number (PAN) field, enter PAN of your business or PAN of the Proprietor.

Note:
• PAN is mandatory for registration with GST.
• just in case you don’t have PAN, you'll apply for PAN. To do so, click the here link.

8. within the Email Address field, enter the e-mail address of the first Authorized Signatory.
9. within the Mobile Number field, enter the valid Indian mobile number of the first Authorized Signatory.

Note: Different just one occasion Password (OTP) are going to be sent on your email address and mobile number you only mentioned for authentication.

10. within the Type the characters you see within the image below field, enter the captcha text.
11. Click the PROCEED button.



Note: On clicking proceed, GST Portal displays all the GSTINs / Provisional ID’s / UINs / GSTP IDs mapped to an equivalent PAN across India. Click the PROCEED button.









The OTP Verification page is displayed.
11. within the Mobile OTP field, enter the OTP you received on your mobile number. OTP is valid just for 10 minutes.
12. within the Email OTP field, enter the OTP you received on your email address. OTP is valid just for 10 minutes.

Note:
• OTP sent to email address and Mobile number are separate.
• just in case OTP is invalid, try again by clicking the press here to resend the OTP link. you'll receive the OTP on your registered mobile number or email ID again. Enter both the newly received OTPs again.

13. Click the PROCEED button.




The system generated  TRN is displayed.

Note: you'll receive the TRN acknowledgment information on your e-mail address also as your mobile number.

14. Click the PROCEED button.
Alternatively, you'll also click Services / Registration / New Registration option and select the TRN radio button to login using the TRN.



Part B:

15. within the Temporary Reference Number (TRN) field, enter the TRN generated and enter the captcha text as shown on the screen.
16. Click the PROCEED button. The Verify OTP page is displayed. you'll receive same Mobile OTP and Email OTP. These OTP are differ from  OTP you received in last step.



17. within the Mobile / Email OTP field, enter the OTP you received on your mobile number and email address. OTP is valid just for 10 minutes.
Note:
• OTP sent to mail address and mobile number are same.
• just in case OTP is invalid, try again by clicking the necessity OTP to be resent> Click here link. you'll receive the OTP on your registered mobile number or email ID again.

Enter the newly received OTP again.
18. Click the PROCEED button.





19. The My Saved Application page to be displayed. click the Edit icon in blue square with white pen.

Note:

• Notice the expiry date shown below within the screenshot. If the applicant doesn’t submit the appliance within 15 days, TRN and therefore the entire information filled against that TRN are going to be purged after 15 days.
• The status of the registration application is ‘Draft’ unless the appliance is submitted. Once the appliance is submitted, the status is modified to ‘Pending for Validation’.



The Registration form with various tabs is displayed.
On the highest 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 small print .
Note: Details to be entered in Bank Accounts tab has been made optional and non-mandatory w.e.f. 27th Dec 2018. you'll now enter the Bank Accounts details by filing an Amendment application only. Post grant with GST, once you login for the first time on the GST site, it will prompted to non-core amendment application for entering Bank Accounts details.



Business Details tab:

The Business Details tab is chosen by default. This tab displays the knowledge to be filled for the business details required for registration.
a) within the brand name field, enter the brand name of your business.
Note:
Trade name of  entity is differ from legal name of business.
b) within the Constitution of Business drop-down list, select the sort of constitution of your business. this may be validated with the CBDT Database for a match with the PAN entered partially A of the shape .
c) within the District and Sector/ Circle / Ward / Charge/ Unit drop-down list, select the district and sector/circle/ward/charge/unit number of your business.
d) within the Commisionerate Code, Division Code and Range Code drop-down list, select the acceptable choice.


Note:
In case you don’t know the middle Jurisdiction, click the link to understand about your Center Jurisdiction.

e) within the Option for Composition field, select Yes just in case you would like to choose the Composition Levy, alternatively select No.

In case of Yes

 a. Select the checkbox for category of registered person.

 b. Select the checkbox for accepting the declaration for choosing Composition Levy.




Note:
A regular taxpayer can opt under the Composition

Taxpayer expects likely aggregate turnover will remain below the edge limit specified for availing the Composition Levy.

f) Select the Date of commencement of Business using  calendar.

g) Select on the Date on which liability to register arises using calendar.

Note:
• The registration for a traditional taxpayer shall be effective from the date on which the person becomes responsible for registration if he files the appliance for brand spanking new registration within 30 days from the date of  liability to register arises. however, just in case of delay in filing of application of latest Registration, the date of liability to register remains same but effective date of registration shall be the date of grant of registration.

• an off-the-cuff taxable person shall electronically submit an application a minimum of five days before the commencement of business.

• just in case of Casual Taxpayer, date on which liability to register arises is auto filled.

• just in case of Reason to get Registration selected as Voluntary Basis, this field is disabled and visual .

h) within the Are you applying for registration as an off-the-cuff taxable person? field, select Yes just in case you're an off-the-cuff dealer, alternatively select No.

In case of Yes

a. within the Estimated supplies and Estimated Net liabilities field, enter the estimated turnover and Net liabilities .

b. The casual taxpayer may prefer to pay the income tax liability by clicking the CREATE CHALLAN button.

Note:
• Casual taxable person means an individual who occasionally undertakes transactions involving supply of products and/ or services during a taxable territory where he has no fixed place of business.

• an individual applying for registration as an off-the-cuff taxable person while submitting the appliance form creates a Challan and a Provisional GSTIN is generated by the GST Portal for creating advance deposit of tax and therefore the acknowledgement is issued electronically only after the deposit is formed within the electronic cash ledger.

• you'll also create multiple challans if the payment is failed for the previous challan.



i) within the Reason to get registration drop-down list, select the rationale of liability to get registration for your business.

Note: just in case you would like to register as Input Service Distributor (ISD), all you would like to try to to is select Input Service Distributor only under Reason to get registration within  Business Details section (PART B) of  New Registration Application.




 Note:
a. just in case you would like to register as SEZ Unit, all you would like to try to to is select SEZ Unit under Reason to get registration within  Business Details section  (PART B) of New Registration Application.




b. Select the Name of SEZ from the drop-down list.

c. Enter the Approval Order Number.

d. Select the Approval date of Order using the calendar.

e. Enter the Designation of Approving Authority.




Note:
a. just in case you would like to register as SEZ Developer, all you would like to try to to is select SEZ Developer under Reason to get registration within  Business Details section (PART B) of  New Registration Application.
  


b. Select the Name of SEZ from the drop-down list.

c. Enter the Approval Order Number.

d. Select the Approval date of Order using the calendar.

e. Enter the Designation of Approving Authority.




j) within the Indicate Existing Registrations section, select the prevailing registration type, Registration No. and Date of Registration. Click the Add button.

Note:
You can include registration type as Central nuisance tax license number , Central Excise license number , Service Tax license number etc.


l) Click the SAVE & CONTINUE button. you'll notice a blue tick on the Business Details section indicating the completion of the tab information and see the Profile indicating the share completion of the appliance form.







Promoter/ Partners tab:

This tab page displays the small print of the stakeholders chosen within the constitution of business detail. you'll enter details of upto 10 Promoters or Partners.

a) with the Personal Information section, enter the private details of the stakeholder like name, date of birth, address, mobile number, gender and email address.

b) within the Identity Information section, enter the official information of the stakeholder.

i. within the Designation / Status field, enter the designation of the stakeholder.

ii. within the Director number (DIN) field, enter the DIN of the stakeholder issued by Ministry of Corporate Affairs. This number isn't mandatory just in case of proprietorship.

Note:

DIN number is mandatory just in case of:

• Private Ltd. 

• Public Ltd. 

• Public Sector Undertaking

• Unlimited Company

• Foreign Company registered in India

iii. just in case you're a citizen of India, select Yes alternatively select No. just in case of NO, within the Passport Number field, enter the passport number.

iv. within the Permanent Account Number (PAN) field, enter the PAN of the stakeholder.

v. within the Aadhaar Number field, enter the Aadhar number of the stakeholder.

Note:

If you provide your Aadhaar here, (other than companies / LLP) you'll sign your returns etc. using e-Sign supported Aadhaar without requirement of Digital Signature if you're also the authorized signatory.

c) within the Residential Address in India section, enter the address details of the stakeholder. supported the State selected, select the district and enter the corresponding pin code.

d) within the Document Upload section, click the Choose file button. Navigate and upload the photograph of the stakeholder.

Note: you'll upload PDF or JPEG files with maximum file size for upload of as 1 MB.

e) just in case the promoter or partner is additionally the authorized signatory, select the Also Authorized Signatory as Yes and details are going to be auto-populated within the Authorized Signatory tab.

f) Click the SAVE & CONTINUE button.

Note: to feature more details of promoter or partner, click the ADD NEW button and repeat the steps whenever after adding the small print of the stakeholder



Authorized Signatory tab:

This tab page displays the small print of the authorized signatory. you'll enter details of upto 10 authorized signatories.

a) just in case you're the first Authorized Signatory, select the checkbox for Primary Authorized Signatory.

b) within the Personal Information section, enter the private details of the authorized signatory like name, date of birth, mobile number, email address and gender.

c) within the Identity Information section, enter the official information of the stakeholder.

i. within the Designation / Status field, enter the designation of the authorized signatory.

ii. within the Director number (DIN) field, enter the DIN of the authorized signatory issued by Ministry of Corporate Affairs. This number isn't mandatory just in case of proprietorship.

Note:

DIN number is mandatory just in case of:

• Private Ltd. 

• Public Ltd. 

• Public Sector Undertaking

• Unlimited Company

• Foreign Company registered in India

iii. just in case you're a citizen of India, select Yes alternatively select No.

a. just in case of NO

b. within the Passport Number field, enter the passport number.

iv. within the Permanent Account Number (PAN) field, enter the PAN of the authorized signatory.

v. within the Aadhaar Number field, enter the Aadhar number of the authorized signatory.

Note:

If you provide your Aadhaar here, (other than companies / LLP) you'll sign your returns etc. using e-Sign supported Aadhaar without requirement of Digital Signature.

d) within the Residential Address in India section, enter the address details of the authorized signatory. supported the State selected, select the district and enter the corresponding pin code

e) within the Document Upload section, click the Choose file button. Navigate and choose the Proof of Appointment and photograph of the authorized signatory.

Note:

You can upload JPEG or PDF files with maximum file size for upload of as 1 MB for Proof of appointment of Authorized Signatory and 100 KB as photograph of  authorized signatory.


f) Click the SAVE & CONTINUE button.


Note:

To add more details of authorized signatory, click on the ADD NEW button.



Authorized Representative tab:


This tab page displays the small print of the authorized representative.

a) Select does one have any Authorized Representative using the radio button.


In case of GST Practitioner

a. within the Enrolment ID field, enter the enrolment ID of the authorized representative.

b. Click the SEARCH button.

Note: All details of the authorized representative are going to be auto-populated from the GST Portal.


In case of Other


a. within the Name of Person section, enter the name, designation, mobile number and email address of the authorized representative.

b) Click the SAVE & CONTINUE button.





Principal Place of Business tab:

This tab page displays the small print of the principal place of the business. Principal Place of Business is that the primary location within the State where a taxpayer's business is performed. The principal place of business is usually the address where the business's books of accounts and records are kept and is usually where the top of the firm or a minimum of top management is found .

a) within the Address section, enter the address details of the principal place of business. supported the State selected, select the district and enter the corresponding pin code.

b) within the Contact Information section, enter the official contact details like Email address, phone number (with STD Code), mobile number field and fax number (with STD Code).

c) within the Nature of Possession of Premises drop-down list, select the character of possession of premises.

Note: just in case you would like to upload multiple documents, kindly append all the documents to be uploaded as file and choose ‘Others’ value from ‘Nature of possession of business’ drop-down and choose ‘Legal Ownership document’ value as Proof of Principal Place of Business and upload it.

d) within the Document Upload section, click the Choose file button. Navigate and choose the proof of Principal Place of Business document.

Note:

You can upload  JPEG or PDF files with maximum file size for upload of as 1 MB.

You can upload these documents for the proof of Principal Place of  the Business.

For Own premises – Any document in support of the ownership of the premises like Latest land tax Receipt, copy Municipal Khata or copy of Electricity Bill. 

For Rented or Leased premises – a replica of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest land tax Receipt copy Municipal Khata  or copy of Electricity Bill.

For premises not covered  above – a replica of the Consent Letter with a any document in support of the ownership premises of Consenter like Copy Municipal Khata  or Copy Electricity Bill  For shared properties also, an equivalent documents could also be uploaded.


e) within the Proof of SEZ Unit/SEZ Developer approval for the premises section, click the Choose File button to upload the proof of SEZ unit or SEZ developer approval for the premises.

Note:

You can upload  JPEG or PDF files with maximum file size for upload of as 1 MB.

This attachment section is mandatory as long as you've got selected SEZ unit / Developer in ‘Reason to get Registration’ in Business Details tab.

Please read the instructions specified on the shape for uploading any documents.


f) Select the checkbox for Nature of Business activities being administered at above mentioned premises.

g) just in case you've got additional place of business, select Yes for Have Additional Place of Business.

h) Click the SAVE & CONTINUE button.

Additional Places of Business tab:

This tab page displays the small print of the extra place of the business.

Enter the amount of additional places of business and click on the ADD NEW button. Enter the small print similarly like Principal Place of Business Details provided above.

Note: you can't enter additional places of business here if you've got selected No for Have Additional Place of Business in Principal Place of Business Tab.
 

Goods and Services tab:

This tab page displays the small print of the products and services supplied by the business.

In case you affect Goods or Commodities, you would like to say the HSN Code within the Goods tab. just in case you affect services, you would like to say the Service Classification Code within the Services tab. you'll add maximum 5 goods and 5 services. In case, you've got quite 5 goods or services, you want to add the highest 5 goods or services you're handling .

Goods Tab:

In some cases, you'll know the HSN Code, and in some cases you would possibly not know the HSN Code. Follow the steps given below to fill HSN Code.

In case you recognize the HSN Code:

Let us take an example that you simply got to add the HSN Code 6105. to feature the HSN Code, perform the subsequent steps:

a. within the Search HSN Chapter by Name or Code field, enter the primary four digits 6105 from the HSN Code.

HSN Code is successfully added.

In case you are doing not know the HSN Code:
Let us take an example where the dealer deals with the  cotton textile.

a. within the Search HSN Chapter by Name or Code field, type cotton; related HSN Chapter list is displayed. From the displayed list, scroll and choose the acceptable option (in this case 5208). HSN Code is successfully added.


Services Tab:

In some cases, you'll know the Service Classification Code, and in some cases you would possibly not know the Service Classification Code. Follow the steps given below to fill  Service Classification Code.
In case you recognize the Service Classification Code:

Let us take an example that you simply got to add the Service Classification Code 995478. to feature the Service Classification Code, perform the subsequent steps:

a) within the Search Service Classification Code field, enter the primary four digits 9954 from the Service Classification Code.

Service Classification Code is successfully added.

In case you are doing not know the Service Classification Code:

Let us take an example where the dealer deals with the other building completion and finishing services.

a) within the Search HSN Chapter by Name or Code field, type other building; related Service Classification Code list is displayed. From the displayed list, scroll and choose the acceptable option (in this case 995478). Service Classification Code is successfully added.


b) Click the SAVE & CONTINUE button.

Bank Accounts tab:

Note: Details to be entered in Bank Accounts tab has been made optional and non-mandatory w.e.f. 27th Dec 2018. you'll now enter the Bank Accounts details by filing an Amendment application only. Post grant of  GSTIN, once you login for the primary time on the GST Portal, you'll be a prompted to file a non-core amendment application to  enter Bank Accounts details.

This tab page displays the small print of the bank accounts maintained for conducting business. you'll enter details of upto 10 Bank Accounts.

Enter the amount of bank accounts and click on the ADD NEW button.

a) within the Account Number field, enter the account number of the Bank.

b) within the sort of Account drop-down list, select the sort of account.

c) within the Enter Bank IFSC field, enter the IFSC code of the Bank.

Note:

In case you don’t know the IFSC code, click the here Link to understand the IFSC code.

Alternatively, you'll also find the IFSC code within the cheque book or the cheque leaflet of your Bank.

d) within the Document Upload section, click the Choose file button. Navigate and choose the scanned copy of Bank passbook/ statement.

Note:

You can upload  JPEG or PDF files with maximum file size for upload of as 1 MB.

e) Click the SAVE & CONTINUE button.

Note:

In case you would like to feature details of more Bank accounts, click the ADD NEW button.


State Specific Information tab:

This tab page displays the small print of the state.

a) within the Professional Tax Employee Code (EC) No. field, enter professions tax E.C number.

b) within the Professional Tax Registration Certificate (RC) No. field, enter professions tax R.C number.

c) within the State Excise License No. field, enter state excise registration number .

d) within the Name of the person in whose name Excise License is held field, enter the name of the person in whose name excise license is held.

e) Click the SAVE & CONTINUE button.


Verification tab:
This tab page displays the small print of the verification for authentication of the small print submitted within the form.

a. Select the Verification checkbox.

b. within the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

c. within the Place field, enter the place where the shape is filed.

d. After filling the enrolment application, you would like to digitally sign the appliance using Digital Signature Certificate (DSC)/ E-Signature or EVC.

Digitally signing using DSC is mandatory just in case of LLP and corporations .

The Enrolment Application are often electronically signed using E-Signature as long as the authorized signatory has an Aadhar number and same is mentioned within the Authorized signatory tab page of the Enrolment Application. this is often because E-Signature is an Aadhar based electronic verification service.

In Case of DSC:

e. Click the SUBMIT WITH DSC button.

Note: just in case , your DSC isn't registered, you'll got to register DSC.

Note:

• confirm your DSC dongle is inserted in your laptop/ desktop.

• confirm emSigner (from eMudra) is running on your laptop/ desktop with the  administrator permissions.

To check if the emSigner is running on your laptop/ desktop, perform the subsequent steps:

1. Click the item tray.

2. Double click the emSigner icon.

3. Click the Hide Service button to attenuate the panel .

4. Select the certificate and click on the SIGN button.

5. Enter the PIN  dongle password for attached the DSC.

Note:

To view the small print of your DSC, click the View Certificate button.



f. Click the PROCEED button.



g. Select the certificate and click on the SIGN button.




The success message is displayed. you'll receive the acknowledgement in next quarter-hour on your registered e-mail address and mobile number. Application Reference Number (ARN) receipt is shipped on your e-mail address and mobile number.

You can track the status of  your application using the  Registration / Services / Track Application Status command.



In Case of E-Signature:

e. Click the SUBMIT WITH E-SIGNATURE button.





f. within the Please select Service Provider option, select the acceptable Service Provider.

Note:  NSDL and C-DAC  are e-sign Service Providers (Both are freed from cost).


g. Select the checkbox for declaration.

Note: OTP are going to be sent to your e-mail address and mobile number registered with Aadhaar.


h. Click the CONTINUE button.



i. Verify Aadhaar OTP screen is displayed. Enter the OTP received on your e-mail address and mobile number registered with Aadhaar. Click the SUBMIT button.



 The success message is displayed. you'll receive the acknowledgement in next quarter-hour on your registered e-mail address and mobile number. Application Reference Number (ARN) receipt is shipped on your e-mail address and mobile number.


In Case of EVC:


e. Click the SUBMIT WITH EVC button.




f. Enter the OTP sent to mobile number and email of the Authorized Signatory registered at the GST Portal and click on the VALIDATE OTP button.



The success message is displayed. you'll receive the acknowledgement in next quarter-hour on your registered e-mail address and mobile number. Application Reference Number (ARN) receipt is shipped on your e-mail address and mobile number.

Post a comment

1 Comments