As one of the biggest taxation reforms in India, GST has been transforming the way small and large businesses were operating. In order to facilitate a smooth transition system, the government launched the GST portal which can be accessed through www.gst.gov.in. All the existing traders who have registered themselves for service tax, central excise and other state-level taxes like VAT have to compulsorily get their GST registrations done online. The dealers have to get their provisional ID from the tax officers and update the profile information and submit all the documents in this portal.
The GST portal can be well thought as a one-stop solution for all GST information related to filing, returns, queries and other technicalities. It also consists of details of all the GST laws (CGST, SGST, IGST, UTGST, and GST Compensation to State laws) in downloadable files for each state. It is mandatory to get the provisional tax ID and password to access the portal. An existing taxpayer can obtain the provisional ID and password for the GST registration directly from the respective state’s VAT department. All existing taxpayers will be provided with a unique provisional ID and password by their tax officers. The ID and password are mandatory requirements for GST registration
Other than the provisional ID and password provided, the following documents are needed at the time of enrolment:
i) Personal email address to receive acknowledgement
ii) Bank account number and IFSC code
iii) Proof of business registration along with supporting documents. In PDF or JPEG format. For example, a LLP agreement in case of an LLP entity; a partnership deed in case of a partnership venture, whichever is applicable.The soft copies of the above-mentioned documents have to be kept ready to upload easily onto the website.
iv) A photograph of partners, the owner or Karta (in case of HUF) in a JPEG file with a size not exceeding 100KB.
v) A proof of appointment of the authorized signatory, in either PDF or JPEG file, not exceeding 1MB.
vi) Details of the current account, and current account statement. (However, as per the latest amendments in the registration procedures - current account will not be a requirement to get the GST registered. However, after the registration, we need to update the current account details into the portal, during filing of monthly GST returns.
Step 1: Visit GST website and set up username and password. The login credentials have to be created through Provisional ID and password received from the VAT department.
Step 2: Click the link to the GST site, and hit ‘New User Login’ as shown below. Click to accept the content on the declaration form displayed and then press ‘Continue’ to register.
Step 3: Once the declaration page has been accepted, the ‘Login’ window will be displayed. Use the ‘Provisional ID’ provided by the tax department through mail, SMS or through any other communication to login. Clear the ‘Captcha’ and click ‘Login’
Step 4: Next step would be the verification of credentials. Here valid email id and mobile number for registration have to be entered.
As important information, One Time Password (OTP) and other important messages will be sent to this ID and number, all the details have to be entered correctly. Then click ‘Continue’. The OTP will be sent to your email ID and mobile number, and both will be required for verification.
Also, remember that the email ID and mobile number entered are permanent and wil be registered in the records for any future correspondence. Any change in the email id and phone number would require filing an Application for amendment GST registration. (Amendment is also an online procedure)
Step 5: Once the OTP is verified the personal details have to be filled in to secure login. It is recommended to change the password to secure login.
When the password is set, a series of five security questions have to be answered before hitting ‘Submit’
Step 6: Next, your personalized ‘Dashboard’ will be displayed. Click on ‘Provisional ID Enrollment’ to get the enrollment application form.
Step 7: Fill in all the business details including:
1. Business details
2. Promoters or partners
3. Authorized signatory
4. Principal place of business
5. Additional place of business
6. Goods and services
7. Bank accounts
Step 8: In addition, some information is auto-populated through the VAT system and cannot be modified.
a.Legal name of the business as per the PAN and Current Tax Act
b.PAN number of businesses
c.State under which the business is registered
d.Ward or circle or sector
However, the following information can be edited:
1. Trade name
2. Constitution of business
3. Registration number
4. Date of registration of business
5. Document upload section.
After completion, save the details and click ‘Continue’
Step 9: The next page of enrolment would be the details of the promoters or partners of the business. Enter the requisite information asked for and click ‘Save and Continue’.
In case the business (or the names entered in the partners or promoters section) consists of an authorized signatory, the ‘Authorised signatory’ tab has to be selected to fill in the details.
Step 10: On the ‘Principal Place of Business’, enter the relevant details and click ‘Continue’. Do not forget to click ‘Save’ to ensure no information has been lost.
Step 11: Under the ‘Goods and services’ tab, enter the ‘HSN’ code of the goods handled under your business. If you do not know the code, simply enter the name of the goods under ‘Search HSN code’ to obtain the same. Hit Save and continue.
The same applies to services also. Enter the SAC code of the services provided, or search for it, to obtain the same, and ‘Continue’ to the next step of the enrollment form.
Step 12: The next in the process would be to feed the bank details like bank account number, type of bank account and IFSC code. All the supporting documents have to be submitted in soft copies.
Step 13: Finally all the documents have to be verified and duly signed with the Digital Signature Certificate.
As an acknowledgement, a message on ‘Successful Submission’ will be displayed within 15 minutes. An ARN or application receipt number will be sent through email for further queries regarding the enrollment form.