Who needs to register?

  • Registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)

  • Businesses with turnover above Rs. 40 Lakhs (Rs. 20 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)

  • Casual taxable person / Non-Resident taxable person

  • Agents of a supplier & Input service distributor

  • Those paying tax under the reverse charge mechanism

  • A person who supplies via e-commerce aggregator

  • Every e-commerce aggregator

  • Supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.

Registration Procedure

  • Go to the GST Portal

  • Generate a TRN by Completing OTP Validation

  • OTP Verification & TRN Generation

  • TRN Generated

  • Login with TRN

  • Submit Business Information

  • Submit Promoter Information

  • Submit Authorised Signatory Information

  • Principal Place of Business

  • Additional Place of Business

  • Details of Goods and Services

  • Details of Bank Account

  • Verification of Application

  • ARN Generated

Documents Required

  • Certificate of Incorporation

  • Photo of Stakeholder (Promoter / Partner) - Photo of the Promoter/ Partner

  • Photo of the Authorised Signatory - Photo

  •  Proof of Appointment of Authorised Signatory (Any One) - Letter of Authorisation

  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

  • Proof of Principal Place of business (Any One)

    • Electricity Bill

    • Legal ownership document

    • Municipal Khata Copy

    • Property Tax Receipt

  • Proof of Details of Bank Accounts (Any One)

    • The first page of Pass Book

    • Bank Statement

    • Cancelled Cheque

Penalty for not registering

  • An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.

  • The penalty will at 100% of the tax amount due when the offender has deliberately evaded paying taxes