How to get GST Number? GST registration process online

If you are wondering how to get a GST number or what is GST then you have come to the right place. Today, with the help of this article, we will tell you about GST in detail and at the same time, we will also tell you how to register it?.

What is GST?

GST means Goods and Services Tax i.e. Tax on goods i.e. Goods and Service i.e. Services. When GST was not implemented in India, the tax system of India was divided into two parts – Direct Tax and Indirect Tax.

Direct tax included those taxes which were paid directly to the government by the common citizens. Under which income tax, house tax, corporate tax, interest tax, etc. used to come, and if we talk about the same other tax, then it was an indirect tax which we also know as indirect tax.

Earlier, when any product or service was provided to the customer in the market, then to bring that product or service in the market, the salesman or his shopkeeper has to pay tax to the Government of India. And that tax was reimbursed from the pocket of the customer. Along with this, when a product came for sale in the market, then its MRP or Maximum Retail Price includes many types of taxes such as Service Tax, VAT, Excise Duty. etc. and all these types of tax had to be paid indirectly by the customer. About which they did not even know how many types of taxes they were paying together.

But after the introduction of GST, consumers have to pay only one tax, which we know as GST. The meaning of GST is – One Nation One Tax. Earlier the rate of a commodity was different in different states.

But now after the introduction of the same GST, the rate of all the goods coming under its purview is the same all over India. Now if you buy any item, then the percentage of tax on it is written on its receipt. Now if a person buys any goods then it has become easy for him to understand how much tax has been paid by him.

What are SGST and CGST?

When GST was not implemented in India, the state government used to levy arbitrary tax on every item, due to which the price of each item was different in every state. Since the process was so complicated, many businesses were confined to the idea and it was very difficult to do business. But now after the introduction of GST, the tax system has completely changed. Now when GST is levied on a product, it is divided into two parts: SGST i.e. State Goods and Services Tax, and CGST i.e. Central Goods and Services. There is a tax (Central Goods and Services Tax).

Now when any buyer buys any item, the tax on it is divided between the central and state government. The central government has created different categories of GST according to different products and services, which include 5%, 12%, 18% and 28%. It depends on the product or service that how much GST will be charged on it.

Now you must have understood what is GST. Let us tell you in detail how to register for a GST number? But before that let us know what are the main documents required for GST registration:

What are the documents required for the GST number?

The GST registration process is quite simple. For this, the following documents are required for GST registration.

  • your PAN card
  • Incorporation certificate of business
  • Business owner ID with address proof and photograph
  • Registered address proof of business
  • your bank account statement
  • Class 2 digital signature (if you run a company or a limited liability partnership)
  • Individual/ Sole Proprietorship
  • Partnership/ LLP

GST registration rules

1. Compulsory Registration

After understanding and knowing GST, the most important question comes that who has to get GST registration compulsorily and who does not. So the main basis for registration in GST is – Total Annual Sales/Annual Turnover of your business.

Starting from 1st April 2019, all the businesses whose annual sales are more than 40 lakhs (20 lakhs in some north-eastern states) will have to compulsorily get registered under GST and will have to follow the rules of GST. Some things to keep in mind in this new GST limit are as follows –

  • The limit of 40 lakhs will start from the new financial year of 1st April 2019.
  • This limit is applicable only on the Sale of Goods, it is not applicable for Services.
  • This limit is not applicable even if there is an Inter-State Supply.

Along with this, the following will also have to take Mandatory GST Registration –

  • Non Resident Indian (NRI)
  • E-commerce organizations
  • Entities supplying goods and services through e-commerce operators.
  • Persons eligible for TDS (TDS Deductor)

2. Voluntary Registration

Generally, if the annual sales of your business are not more than 40 lakhs / 20 lakhs then you do not need to get GST registration. But if you want to get GST registration done even if it is not mandatory, then you can do voluntary registration.

It is important to note one thing in this that if you get GST registration done once, then after that you also have to follow the rules of GST like others. And in the future, even if the annual sales of the business fall below the threshold limit, there will be no difference. Along with this, the business also gets many benefits from voluntary GST registration. like –

  • Getting the benefit of an input tax credit.
  • Interstate supply without any restriction.
  • Freedom to do business through an e-commerce website.
  • To be legally recognized as a supplier of goods and services.

Types of GST Registration

1. General Registration

Under Regular Dealer, all those traders who supply goods and services in general and who do not apply under any particular scheme or basis (like composition scheme or foreign NRI).

In simple words, in general, those businesses that supply their goods and services do not do any other special activity. For such business or business, GST registration is done on the basis of Regular Dealer. Traders can compulsorily or voluntarily get GST registration done under this.

2. Composition Scheme (Simple Process for Small Businesses)

Composition Scheme has been introduced for small and fixed sales businessmen so that the process of GST has been made easier for small businesses. This is an option if the annual total sales of traders is less than 1.5 crores. They can take GST registration under the composition scheme.

What is the GST registration cost?

In the composition scheme, GST has to be paid directly at the following rates on the total sale of every quarter. Where in the Normal Scheme, 18% GST is normally charged on the sale and the input credit of the GST paid on the goods purchased is available, in the composition scheme, the tax is directly taxed at the rate of 1% or 5% on the sale and Input Credit is not available. are |

Trader or Manufacturer – 1% GST (0.5% CGST + 0.5% IGST)
Restaurants – 5% GST (2.5% CGST + 2.5% IGST)

 Important Rules for Gst Registration

  1. They cannot claim for Input Credit.
  2. They have to pay GST on their turnover from a fixed rate.
  3. With the supply of goods in a year, the maximum number of services can be provided up to 5 lakhs.
  4. Traders cannot supply goods on which GST is not applicable.
  5. Composition dealers cannot make inter-state supply.
  6. Dealer will have to pay tax at normal rates under Reverse Charge Mechanism transaction.
  7. Where business is taking place, the trader will have to show that he is doing business under the Composition Scheme.
  8. Under the composition scheme, a trader cannot collect GST from his customer. He will have to pay GST from his own pocket, so he will have to issue Bill of Supply instead of Tax Invoice.
  9. Payment of GST will include – GST on supplies made, tax on reverse charge and tax on purchases from unregistered dealers.
  10. In this, the dealer will have to file 4 Monthly Returns during the whole year. Which will be filled after every quarter and on the 18th of the following month. GSTR-4 has to be filed in quarterly return, in addition an annual return GSTR-9A has to be filed by 31st December of the next financial year.

Who is not eligible for GST registration?

Under the composition scheme, the following types of supplies will not get their benefits –

  1. Supplier of any services other than those relating to restaurants.
  2. Casual Taxable Person or Non-Resident Taxable Person.
  3. Businesses supplying goods through an e-commerce operator.
  4. Manufacturers of ice cream, pan masala, or tobacco.

3. Foreign non-resident taxpayer

Foreign Non-Resident Taxpayer means a non-resident foreign taxpayer, which may include any person or company engaged in making a taxable supply of goods or services or both, by any means, to any place in India, but at any fixed place of business. is not | A separate process of GST registration is made for them, which is completed by them.

4. Input service distributor

Input Service Distributor (ISD) is a business that receives invoices for the services used by its branches. It distributes Input Tax Credit to all the branches where the challan of services was deducted.

5. Tax deductor

6. E-commerce operator

7. Government department & UN bodies

Penalty for not getting GST registration done

If GST registration is not done by the trader even after coming under the purview of GST according to the GST rules or the tax is not paid or the less tax is paid, in such a situation the trader will have to pay the penalty – if found guilty as per the GST rules 10,000 or 10% of the amount of tax payable, whichever is higher, for non-payment of tax or payment of less tax, whichever is higher. In simple words, after paying full tax, a minimum amount of Rs 10,000 will be fined.

How to register for a GST number?

You can do GST registration online by following the steps given below.

  • First of all open this link on your browser ( A page will open in front of you. On that page, select Form GST REG-01 for new registration. A form will open in front of you.
  • First, fill Part 1 in Form GST REG-01. In which your name, PAN, mobile number, etc. are included. Then process it. Another page will open in front of you. (OTP will be sent as verification on the number given by you.)
  • On this page, verify by filling the OTP received on your number. Then confirm. (Application Reference Number will be sent to the mobile number and email provided by you.) Note down this APN number. This number will be useful for filling Part 2 of the form.
  • Now you have to fill Part 2 of the GST REG-01 Form. This form will include copies of your identity and business documents. Fill all the documents carefully. After that submit your APN number to Part 2. (Note- All documents should be in PDF and JPEJ format.)
  • If other information is required other than the one provided by you, Form GST REG-03 will be issued to you.
  • You have to fill and submit the Form GST REG-04 within 7 days from the date of receipt of GST REG-03.
  • Now your GST registration process is over. If your registration is confirmed, then within 3 days the Registration Certificate will be issued in Form GST REG-06. In which your GST number will be included. (Note – If the details given by you are not correct then your registration may fail, then you will be informed through Form GST REG-05.)

We hope that from the information given above by us, you must have understood what is GST and how to register it. If you have any other queries in your mind then you can ask your questions in below comment box. For more such information, keep following

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