With the introduction of Goods & Service Tax in India, several businesses have come under the tax bracket. With a huge number of GST registered persons/ businesses in the country, the introduction of GST portal right from the beginning of GST era has proven to be useful for all the registered persons. This portal facilitates to undertake every process and procedures which a registered person needs to perform. This starts from filing the regular GST returns and extends till applying for refund in case of excess tax credit is available.
First let us clear some basic doubts which a person may have with respect to GST registration:
Should every person doing business register themselves under GST?
The simple answer is NO. There is no compulsory registration under GST, except for certain circumstances as mentioned by the government. Certain situations under which GST registration may be required includes (but not limited to):
- Voluntary basis
(there is no restriction with registering oneself under GST without the need for it. However, it should be noted that once a person is registered, he should comply with all the procedures laid under the Act)
- If a person is selling goods or providing service outside the state in which he is operating
- If a person is indulged only in selling goods and his turnover exceeds Rs. 40 lakhs
(the turnover limit varies for certain states/ Union territories)
- If a person is indulged only in providing service or provides both service and sells goods and his turnover exceeds Rs. 20 lakhs
(the turnover limit varies for certain states/ Union territories)
Is there any benefit in registering for GST?
Certain benefits of registering under GST is as follows:
- Lesser compliance compared to VAT/ Service Tax/ Excise duty
- Regulated the unorganized sector
- Several benefits for small business, such as option to opt for composition scheme, exempt from filing annual returns, etc
- Business can claim tax credit for their purchases
- Registered buyer would prefer to buy goods from a registered person
GST Login: How to register under GST portal?
Follow the below steps for GST Login: Goods & Services Tax GST Portal www.gst.gov.in Login India
STEP 1: Visit www.gst.gov.in Under the ‘Services’ tab, click on ‘Registration – New Registration’ option.
STEP 2: In the next page, click on the option ‘New Registration’ and provide the necessary details such as type of person (Tax Payer, GST Practitioner, Others, etc.); State; Legal name of business as per PAN, mobile number, Email, etc. and click on ‘Proceed’ for OTP verification of Mobile number and Email ID.
STEP 3: After successful OTP verification, you will receive a ‘Temporary Reference Number (TRN)’, which should be used in the next steps of detailed registration.
STEP 4: Follow STEP 1 & 2. However, this time, select on ‘Temporary Reference Number’ option as seen in the image under STEP 2. Provide the TRN and enter the captcha code. Another OTP verification needs to be done before proceeding further.
STEP 5: Under the new page, you will find the saved application. Click on the button given under the tab ‘Action’. This will take you to the detailed registration process, where the person registering needs to fill several details and upload relevant proofs before submitting the registration application.
|Relevant details to be given under detailed registration process|
|S. No.||Tab Heading||Details which need to be provided|
|1||Business Details||Trade Name, Constitution of Business (Proprietorship, Partnership, Company, etc.) State, District, etc.|
|2||Promoter/ Partner||Personal details of promoter, partner, etc. along with photo of the persons.|
|3||Authorised Signatory||Personal details of authorised signatory including his/ her PAN & Aadhaar Number and photo. [Select the person who shall act as ‘Primary Authorised Signatory’]|
|4||Authorised Representative||In case there is a authorised representative, click on ‘Yes’ and provide relevant details of them, such as Type of Authorised Representative, Name, PAN, Mobile Number, etc.|
|5||Principle place of business||Provide the detailed address of the Main Place of Business, Select the type of property (own, rented, etc.) and upload relevant proof for the same (electricity bill, property tax receipt, rental agreement, etc.)|
|6||Additional place of business||If there is any additional place of business such as a branch office, etc, provide the relevant details of the same as well.|
|7||Goods & Service||Details of goods sold or services provided by the person/ entity shall be entered. (You can search for the relevant item including the HSN code, by typing the key words of the goods sold/ service provided.)|
|8||Bank Account||Details such as account number, IFSC code, type of account, etc. shall be provided. (relevant proof such as bank passbook/ cancelled cheque leaf shall be uploaded)|
|9||State Specific Information||Details such as State Excise license number, Name of the person in whose name license is held, Professional Tax registration certificate number, etc. if relevant & available, shall be provided.|
|10||Verification||Select the name of authorised signatory from the drop down list, enter the place and verify the application from through EVC (otp) verification or using digital signature certificate.|
Once the Application Form is submitted, you will receive an Application Reference Number (ARN). Also, the application form is subject to mandatory verification in the GST portal, based on which it could get approved or rejected. Once your New Registration Application has been verified and approved in the GST portal, you will receive a 15 digits GSTIN (Goods and Services Tax Identification Number) along with a temporary password. You can start logging in by using the GSTIN number as the User ID and the temporary password which you can reset.
NOTE: In certain cases, there might be certain fields for which some more explanation or further documentary proof might be additionally required from your side. In case, some more clarification is required from you, a Show Cause Notice (SCN) Reference No. will be provided to you and will be intimated via a SMS and E-mail which you provided during GST registration process. Alternatively, you can follow the STEP 1 & STEP 4 procedure (as given above) to log into the portal, navigate to the notification/ exact page and field where the clarification is needed, and use the same to provide relevant clarification & also to upload the relevant documents requested in the Show Cause Notice (if any)
GST Login: How to check GST registration application status?
Once the GST registration process is completed and the application is submitted, it might take about 2 – 6 working days for the GST registration number to be allotted. Meanwhile, one can track the status of the application by following the below steps & by using the Application Reference Number (ARN).
STEP 1: Visit Government GST Login Website: www.gst.gov.in Under the ‘Services’ tab, click on ‘Registration – Track Application Status’.
STEP 2: In the next page, provide the ARN and the captcha code. Click on ‘Submit’ to view the GST registration status.
How to login for first time in GST portal?
STEP 1: Visit Govt GST Login Portal India: www.gst.gov.in On the right hand side top corner, you will find the option ‘Login’. Click on the same.
STEP 2: In the next page, below the option ‘Forgot Username’, you will find an option for first time login by users. Click on the same.
STEP 3: Provide the GST registration number (GSTIN) and the temporary password received by you. Enter the captcha code and click on login.
STEP 4: Now you will be required to provide a New Username & New Password for your GST portal account. Provide the new username and new password which satisfies the relevant instructions given on the page (that is, number of characters, special characters, numbers, upper case letter, etc.) and click on Submit.
Hereafter, you shall use the above Username and Password given by you for future logging into the GST portal account.
How to download GST registration certificate for reference?
After creating an account in GST portal by providing your own Username and Password, you can login to your account for downloading your GST registration certificate which may be used for your future reference. The steps to download the GST registration certificate is as follows:
STEP 1: Visit Govt GST Login Portal Online: www.gst.gov.in Click on ‘Login’ option on the top right corner. Provide the username and password along with the captcha code and click on login.
STEP 3: In the home page of your account, you will find a tab by the name ‘Services’ on the top. Click on the same. Under same, click on ‘User Services’ and click on ‘View/ Download Certificate’
STEP 4: Now you can find the GST registration certificate for download in the screen.
Other Govt GST Portal Login details:
- There is no need to pay for GST registration in India. The GST registration is free of cost.
- Once the account is created, the registered person shall use the same for filing the regular GST returns, including the annual GST return (if applicable).within the respective due dates. (The due dates for all type of returns will by default be displayed in the GST portal account, which can be viewed after login and by visiting ‘Returns’ page.)
- Application for refund shall be made through this portal
- Editing of profile details, password, certain core fields such as place of business, addition/ deletion of stakeholders, and other non- core fields whenever required shall be done through this portal
- In case of any notice or order is issued to the person/ entity by the GST department, the same can also be viewed through this portal.
- Apart from the above things, almost all the necessary things which a GST registered person needs to undertake can be done through the help of this Govt GST Login portal.
- To download various offline GST tools such as GST return forms and other forms, one can use the GST portal. (visit GST website – under ‘downloads’ tab – click on ‘Offline Tools’ to view the various tools available and download the same. (However, it may be noted that in order to utilise the GST offline tools, the system requirements shall match as specified in the ‘Download – Offline Tools’ page.)
- Apart from this the portal also gives access to several facilities to the tax payer, such as Free Accounting & Billing System; Contact details of Nodal officers, GST knowledge portal; GST grievance redressal (self- service) portal. (These facilities including the free bill system can be found under the ‘Help & Taxpayers Facilities’ tab in the home page of GST website).
- With the introduction of new ‘E- Invoice System’, tax payers can also access the exclusive E- Invoice system website through the GST portal. This can again be found in the home page of GST website, as a separate tab called ‘E- Invoice’002E