Registration process of Goods and Service Tax (GST) in India

This document covers

1. GST Registration @ EZTax
2. Documents required
3. Registration requirement
4. Cases where Registration is mandatory
5. GST Composition
6. GST Registration Procedure
7. Deemed Approval of GST Registration
8. Updation of Bank details in GST
9. Consequence of Non updation of Bank details
10. Aadhaar Authentication
11. Temporary identification Number

1. GST Registration @ EZTax.in

1. Send an email to gst@eztax.in or call @ +91 7288 900 900 or Chat Online @ EZTax.in to get started your GST Registration.
2. Steps in Final GSTIN
• TRN: Once the new user has registered in gst.gov.in , the entity will get a TRN (Temporary Reference Number) .
• ARN: the entity will get the ARN (Application Reference Number), after successful submission of GST Registration Application.
• GSTIN: After submitting the form, government will issue GSTIN number after due verification of the information with the respective state, central authorities.
3. After payment with EZGST.in, you will be receiving TRN, and ARN, generally with in 48 hours.

2. Documents required for GST Registration

1. PAN Card.
2. Aadhaar card where ever possible.
3. Digital Signature in case of companies and LLP.
4. Valid mobile number and Email ID.
5. Photograph of Proprietor, partners, authorized signatories.
6. Registration Certificate obtained under earlier Tax laws.
7. Proof of appointment of authorized signatory and their personal details.
8. Proof of principal place of business. (Rental/Lease Agreement, Electricity Bill, Property tax Receipt, Legal ownership document, Consent Letter, No Objection certificate depending on the type of ownership)

3. Registration requirement under GST

Section 22 of the CGST/ SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and/or services which are liable to tax under GST, and his aggregate turnover* in a financial year exceeds the threshold limit of twenty lakh rupees, shall be liable to register himself within 30 days in the State or the Union territory from where he makes the taxable supply.

In case of eleven special category states this threshold limit for registration liability is ten lakh rupees.

4. Cases where Registration is mandatory

5. GST Composition Scheme

• Small taxpayers (supplier of goods/Restaurants) with an aggregate turnover in a financial year up to Rs. 1.5 Crore shall be eligible for composition scheme.
• The Turnover limit under composition scheme for the special category states i.e., Arunachal Pradesh, Uttarakhand, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura is 75 lakhs
• Even though Assam, Himachal Pradesh and Jammu & Kashmir are special category states, the turnover limit for these states is 1.5 crores under composition scheme
• The Turnover limit for the service providers registering under composition scheme is Rs 50 lakhs
• The Composition scheme is optional but if opted will be applicable for all business verticals.
• The taxpayer shall pay tax as a percentage of his turnover during the year without availing the benefit of input tax credit & he cannot pass the benefit of Input tax credit to the buyer while making sale.
• Any person opting for composition levy shall not issue any tax invoices and shall not collect any tax from his customers.
• Taxpayers making interstate supplies for paying tax on reverse charge basis shall not be eligible for composition scheme.

6. Registration Procedure of GST

1. GST REG-01 (Part A): Applicant needs to enter PAN, mobile, email id and State in Part A of Form GST REG-01. PAN will be validated through CBDT database and Mobile number and email ID is validated through OTP’s. Temporary Reference Number (TRN) will be generated once the details are validated
2. GST REG-01 (Part B): The applicant will login to gst.gov.in using the TRN and submit the details required along with supporting documents
   Part B consists of details like constitution of business, jurisdiction, date of commencement of business, reasons for getting registration, address of place of business, nature of business, authorised signatory details, aadhaar authentication etc
3. GST officer will examine the application and documents and if the documents are in order
   1. If the applicant has done aadhaar authentication: The GST officer will grant registration certificate in form GST REG-06 with 7 working days from the date of submission of application in GST REG-01 without site verification.
   2. If the applicant has not done aadhaar authentication: If the officer feels that it is fit case for site verification, registration certificate will be granted within 30 days of application.
4. GST officer will examine the application and documents and if the documents are not in order.
   1. GST officer will issue notice electronically within 7 working days of application seeking clarification.
   2. Applicant needs to furnish information or documents within 7 working days from the receipt of notice.
   3. If proper officer satisfied: Issues GST Registration certificate within 7 working days from the receipt of documents in response to notice
   4. If proper officer not satisfied/applicant did not submit the details: GST officer reject the application and records the reasons in writing

7. Deemed Approval of GST Registration

The application for registration shall be deemed approved if the GST officer does not take any action within 30 days from the date of application in the case of site verification, within 7 working days from the date of application submission, or within 7 working days from the date of receipt of clarification.

8. Updation of Bank details in GST

In order to comply with the GST regulations, taxpayers are required to provide the necessary information regarding their bank accounts either 30 days after registering for GST or prior to the deadline for filing GSTR 1/IIF, whichever occurs earlier.

9. Consequence of Non updation of Bank details

If the taxpayer do no update bank details within 30 days,following are the consequences

• The Govt will issue intimation in Form Reg 31 and the registration will get suspended after 30 days
   NOTE

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With effect from 01^st September 2024, the taxpayers registered under GST cannot file GSTR 1 if they have not added Bank Account details in GST portal

• If the taxpayer does not submit the bank details even after 30 days of issue of Form Reg-31, the GST officer will take up the case for cancellation.

10. Aadhaar Authentication

• Aadhaar Authentication is mandatory for the new GST registration applicants. It is introduced w.e.f 01st January 2021
• Aadhaar Authentication is required for the taxpayers who are registering under GST as normal taxpayer, composition taxpayer, casual taxable person, input service distributor, SEZ developer or SEZ unit.
• Aadhaar Authentication is also required by the existing GST registrants.

10.1. Aadhaar Authentication for new GST applications

Every new applicant under GST needs to furnish proof of possession of Aadhaar number by aadhaar authentication

• If the applicant opts for aadhaar authentication:
  
  
  • An authentication link will be sent to registered mobile number and email id (as given in GST portal) of the primary authorized signatory.
  • The applicant needs to click on that link and enter the aadhaar number.
  • Once validated, OTP will be sent to their linked mobile number with aadhaar.The applicant needs to enter the OTP and submit.
  • If it is successfully validated, a success message will be displayed on screen.
  • The link will be deactivated once the activity completes.
  • The Aadhaar authentication link will be valid for 15 days from the generation of TRN.
  • Date of Submission of GST application in this case is earlier of date of authentication of aadhaar number or 15 days from the submission of the GST application.
     NOTE

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  Risk based biometric based Aadhaar Authentication of registration applicants

  • Based on data analysis and risk parameters, aadhaar authentication will be followed by biometric based aadhaar authentication and taking photograph of the applicant.
  • Original copies of documents uploaded with the application form will be verified at one of the notified facilitation center.
  • The application shall be deemed to be completed only after the completion of biometric based authentication.


• If the applicant does not opts for aadhaar authentication:
  
  
  • The application of applicant who has not opted for aadhaar authentication will be done by taking photograph of the applicant and verification of original documents uploaded at the time of application.
  • The registration shall be granted within 30days of submission of application only after physical verification of principal place of business and verification of documents in following cases
    • A person who fails to undergo authentication of aadhaar number or does not opt for aadhaar authentication
    • A person who has undergone aadhaar authentication but identified on data analysis and risk parameters
    • The GST officer deems it fit to carry out physical verification

10.2. Aadhaar Authentication for existing GST applications

• The existing GST applicants needs to login to gst.gov.in and a pop up will be displayed i.e., Would you like to authenticate Aadhaar of Partner/ Promoter and Primary Authorized Signatory?. Two options are displayed: YES, NAVIGATE TO MY PROFILE and REMIND ME LATER.
• Click on Yes, Navigate to my profile
• Click on send Aadhaar Authentication link. The Aadhaar Authentication Status page displays the list of Promoters/ Partners and Primary Authorized Signatory.
• Select the Promoter/ Partner for Aadhaar authentication by selecting the check box in Select for Aadhaar Authentication column
• Click the send verification link to send link to the selected promoter/ partner. The link will simultaneously be sent to the Primary Authorized Signatory also
• An authentication link will be sent to GST registered mobile number and e- mail IDs of the Promoters/ Partners and Authorized Signatories.
• Once validated, OTP will be sent to their linked mobile number with aadhaar.The applicant needs to enter the OTP and submit.
• If it is successfully validated, a success message will be displayed on screen.

11. Temporary identification Number

CBIC has notified the grant of temporary identification number in GST vide notification number 07/2025 dated 23^rd January 2025.

• If a person is not liable for registration under GST but he is required to make any payment under any provisions of GST act, the GST proper officer may grant the "Temporary Identification Number" to such person.
• The GST proper office will issue an order in Part B of Form GST REG 12
• The Taxpayers needs to submit the application in PART A of GST REG 12
• Form GST REG 12 will have following details
  • Name of the taxpayer, Gender, Father's Name, Date of Birth and Address
  • PAN
  • Mobile No and Email ID
  • Reasons for Temporary registration
  • Effective date of Temporary registration
  • Registration No or Temporary ID
  • Details of Bank Account