Applying for GST (Goods and Services Tax) registration in India involves a systematic process through the official Goods and Services Tax Network (GSTN) portal. Here is a step-by-step guide on how to apply for GST registration:
Prerequisites:
Before you begin the application process, ensure you have the following information and documents:
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Valid Email Address:
- Ensure you have a valid and accessible email address.
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Mobile Number:
- Provide an active mobile number.
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Business Documents:
- Depending on the type of business entity (individual, partnership, company, etc.), have the necessary business documents such as PAN card, Aadhaar card, partnership deed, etc.
Step-by-Step Guide:
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Visit the GST Portal:
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Click on “Register Now”:
- On the GST portal homepage, click on the “Register Now” button.
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Select “New Registration”:
- Choose the “New Registration” option.
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Fill the Registration Application Form (Part A):
- Complete the Part A of the registration form, providing basic details such as the type of taxpayer, state/UT, legal name, PAN, email address, and mobile number.
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OTP Verification:
- Verify your email address and mobile number using the OTPs sent to them.
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Temporary Reference Number (TRN):
- Upon successful verification, a Temporary Reference Number (TRN) will be generated and sent to your email and mobile.
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Proceed to Part B:
- Log in to the GST portal using the TRN and complete Part B of the registration form. Provide the TRN and the captcha code to proceed.
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Fill Business Details:
- Complete the business details section, including legal name, state, district, constitution of the business, etc.
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Fill Promoter/Partner Details:
- Provide details of promoters or partners depending on the type of business entity.
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Fill Principal Place of Business Details:
- Enter details regarding the principal place of business, including the address and contact information.
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Add Additional Places of Business (if applicable):
- If your business operates from multiple locations, add details for additional places of business.
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Fill Bank Account Details:
- Provide bank account details, including the account number and IFSC code.
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Upload Documents:
- Upload the required supporting documents based on the type of business entity.
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Verification:
- Declare that the information provided is correct and submit the application.
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Application Reference Number (ARN):
- After successful submission, an Application Reference Number (ARN) will be generated and sent to your registered email and mobile number.
Application Tracking:
You can track the status of your application using the ARN. Once your application is approved, you can download the GST Registration Certificate.