GST Registration (Migration) Checklist and Procedure

All the businesses registered under any of the current indirect tax laws, must migrate to GST, which is proposed to be applicable from 1st July 2017. GST Registration (or Enrolment) is a very easy process due to the very simple and interactive website desgined by the government. Also, everything is online!

List Of Documents Required for GST Registration

I.      Common Requirement

• Provisional ID and Password received from the State/ Central Authorities
• TIN Number (VAT)
• Valid E-mail Address and Mobile Number
• Answer to 5 Security Questions
• Bank Account Number and Bank IFSC Code
• Proof of Appointment of Authorized Signatory and his photograph, if any (not applicable if proprietor is the authorized signatory) PDF
• Opening page of Bank Statement containing PDF
  • Bank Account Number,
  • Address of Branch,
  • Address of Account holder
  • Few transaction details
• Item wise List of top 5 Goods and Services that is manufactured/ traded/ provided
• For Submission – Digital Signature of Proprietor/ Partner/ Karta/ Promoter or Aadhar Card (Having mobile number linked)
• Proof of Principal Place of Business; details of additional place of business, if any

II.   Specific Requirements

1.     For a Proprietorship

• Registration Certificate (Gomastha) PDF
• Photograph of Proprietor JPG

2.     For a HUF

• Registration Certificate PDF
• Photograph of Karta JPG

3.     For a Partnership

• Partnership Deed PDF
• Photograph of Partners JPG

4.     For a Company

• “Certificate of Registration” issued by MCA PDF
• Photograph of Promoters JPG

Procedure for GST Registration- Explained

Here is a step-by-step but short guide to the procedure-

I.       Preliminary – Go to www.gst.gov.in

Click on “New User Login”, then-

1. Enter Provisional ID, Password, Captcha Code
2. Enter Email and Mobile Number – Enter OTP from email and mobile both (Separate)

3. Set new USERNAME AND PASSWORD
4. ENTER ANSWERS OF 5 SECURITY QUESTIONS

II.    Filling out the Details – Login again using the new USER ID and PASSWORD

Start filling the required Details one by one-

Step 1.       Business Details

1. “Trade Name” means the name normally used by you to describe your business (Name normally used in trade)
2. Circle of registration is indicated by the sixth digit of your TIN
3. Enter the details of each existing registration, VAT/ ST/ Excise, whichever is applicable. Attach

Step 2.       Proprietor/ promoters/ partners details

1. Enter the personal details of the proprietor. It is important to take care that the details match with the PAN Card. Otherwise, the portal will reject the form after submission and ask for correction
2. Attach photograph of proprietor in jpeg
3. If proprietor is the authorized signatory, then turn the button

Step 3.       Authorized Signatory

1. If proprietor is the authorized signatory, then no details to be filled here (It’s auto-populated)
2. If otherwise, the fill the details of the person who is to be appointed as the authorized

Step 4.       Principal Place of Business

Enter the details of the MAIN BUSINESS PLACE. Specify the nature of possession of the place (Owned/ rented etc) and attach the proof.

Also specify the nature of business activity (Checkmarking the boxes)

Step 5.       Additional Place of Business (If any)

Fill only if applicable (Especially relevant for big businesses)

Step 6.       Goods & Services.

Then, we need to enter HSN/ SAR Codes of all goods and Services supplied (Enter name of good/ service and it will show the corresponding codes)

Step 7.       Bank Accounts

After that, Enter the details of the primary Business Bank account. Attach first page of bank statement containing at least the Bank Account Number, Address of Branch, Address of Account holder and few transaction details.

Step 8.       Verification

Lastly, two options are being given to submit your completely filled online application

1. Submit with DSC (need to use digital signature)
2. Submit with e-signature (using Aadhaar OTP) (Only for proprietorships and partnerships)

AFTER SUBMISSION, YOU WILL BE INFORMED BY EMAIL IN 15 MINUTES, WHETHER YOUR FORM HAS BEEN ACCEPTED OR NOT, and if your GST registration is successful.

For More Detailed Explanation, you should refer this-

Step by Step Guide for GST Migration (From GST Portal)