Registration under GST is compulsory only if the aggregate turnover of a person exceeds 20 lakhs. The aforesaid provision is subject to certain exceptions. However, a person may also opt for voluntary registration, irrespective of the threshold limit. The registration process is very simple, and one has to just carefully fill up all the details mentioned in the portal, and prepare all the documents required for the completion of the process.

For better understanding, one may refer to the following steps, which are required to be followed for GST registration:-

Step 1 : GST registration should be done by visiting the GST portal (i.e. Once the home page appears on the screen, we can find an option register now, below the taxpayers (normal/TDS/TCS) option on the left hand side of the screen.

Step 2 : Upon clicking on the register now option, a screen will appear, which will require you to fill up your basic details like legal name of business, PAN, etc. You will have to first fill up the required information, and click on the proceed button to follow the next step.

Step 3 : Once you click on the proceed button, the OTP verification page will appear on the screen. You will then be required to enter the mobile OTP & E-mail OTP in the respective fields, upon submission of which the Temporary Reference Number (TRN) will be generated. TRN will now be used for filling out the details furthers, and completing the GST registration process.

Step 4 : Now, a person can fill the details even later, after following Step 1 and selecting Temporary Reference Number tab, instead of New Registration tab. Hence, you need to now login on the portal through the TRN, and you saved application will appear on the screen, once you enter the TRN and the captcha text display on the screen.

Step 5 : A screen, requiring you to fill up your further details will appear, in the form of various tabs. In the first tab, you need to submit your business details. Then, the second tab requires you to submit partners/ promoters details, and so on. You need to fill up all the details very carefully and attach all the documents required under respective tabs. Dont forget to save the details each time you switch to another tab. For this, click on the save and continue button provided on the right-hand bottom of the screen.

Step 6 : After filling up all the details, you need to verify your application, before submission. After verification, select the name of the authorized signatory and enter the place from where the form has been filled. Finally, digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC. Digital Signature using DSC is mandatory in case of LLP and Companies.

Step 7 : Once you sign the application, an Application Reference Number (ARN) will be generated, which will be sent on your e-mail ID and mobile number provided by you on the GST portal. This ARN can be used to track the status of your application. You will also receive an acknowledgement within 15 minutes of the submission of your application.

GST registration process is not very difficult and not so time taking, as expected by a layman. If the information contained in the application is correct, and the officer is satisfied then, the registration certificate will be granted after 3 days of making the application for GST registration. In case of any discrepancy, or if more information and explanation is required, than provided, then the same will be notified to you. Please check you mails (inbox including spam) regularly. Also, regularly track the status of your application through the ARN generated, and submit the further information (if required), within the time (generally 7 days) provided to submit the information.

This Article is written by Tista Athghara . She can be reached at [email protected].

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  1. Correction… Now Registration under GST is compulsory only if the aggregate turnover of a person exceeds ?40 lakhs. in case of Goods and ?20 lakhs in case of Services. Subject to some exceptions…