Legal Process for GST Registration

The Goods and Services Tax (GST) registration is mandatory for businesses in India that meet specific criteria, such as annual turnover limits or involvement in inter-state transactions. Here’s the legal process for GST Registration:

1. Determine Eligibility

• Mandatory Registration: Businesses with an annual turnover exceeding ?20 lakhs (?10 lakhs in some states) or those engaged in inter-state supply of goods/services.
• Voluntary Registration: Even if the turnover is below the threshold, businesses can voluntarily register for GST.

2. Collect Required Documents

• PAN Card: Permanent Account Number of the business or the owner.
• Proof of Business Address: Utility bill, property tax receipt, or rental agreement.
• Bank Account Details: Cancelled cheque or bank statement.
• Identity & Address Proof: Aadhaar card, Voter ID, or passport of the owner(s) or partners.
• Photographs: Recent passport-sized photographs of the owner(s).
• Constitution of Business: Partnership deed, Certificate of Incorporation, or registration certificate, depending on the business structure.

3. Visit the GST Portal

• Website: www.gst.gov.in
• Create a User ID: Click on ‘New Registration’ and fill in the necessary details to create an account.

4. Fill the GST REG-01 Form

• Part A:
• Select "New Registration."
• Provide PAN, mobile number, and email address.
• Verify with OTP sent to the mobile number and email.
• Part B:
• Fill in the business details such as trade name, business address, and bank account details.
• Upload the required documents.

5. Verification and Submission

• Submit Application: After filling in all the details and uploading the documents, submit the application using a Digital Signature Certificate (DSC) or E-Signature.
• ARN Generation: Upon successful submission, an Application Reference Number (ARN) is generated for tracking the application status.

6. Application Processing

• Processing by GST Officer: The GST officer will verify the application and the submitted documents.
• Clarifications: If the officer requires additional information, they may request clarification via Form GST REG-03.
• Response: The applicant must respond with the required details using Form GST REG-04 within seven working days.

7. Issuance of GSTIN

• Approval: If the application is approved, the GST officer issues the GSTIN (Goods and Services Tax Identification Number) and the Certificate of Registration (Form GST REG-06).
• Rejection: If rejected, the applicant is informed via Form GST REG-05, along with the reasons for rejection.

8. Post-Registration Compliance

• Display GSTIN: The GSTIN must be displayed prominently at the business premises.
• GST Returns: Registered businesses must file monthly, quarterly, and annual GST returns as applicable.
• Invoice Compliance: Issue GST-compliant invoices to customers.

This process outlines the legal steps to follow for obtaining GST registration in India. Following this procedure ensures that your business complies with GST laws and avoids penalties.