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.

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

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

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