How to Apply for GST Number Online: A Step-by-Step Guide

3 minutes read

How to Apply for GST Number: GST registration is mandatory for businesses in India once they cross specific turnover limits. The Ministry of Finance has simplified the GST registration process to simplify tax compliance. This guide covers eligibility, required documents, and online application steps for a GST number.

Eligibility Criteria for GST Registration

You must register for GST if you fall into any of the following categories:

Aggregate Turnover:
- Service providers exceeding ₹20 lakh (₹10 lakh for special category states).
- Goods suppliers exceeding ₹40 lakh annual turnover.
Inter-State Business:
- Businesses supplying goods between states must register regardless of turnover.
- Service providers need to register if turnover exceeds ₹20 lakh.
E-commerce Sellers:
- Selling through platforms like Amazon, Flipkart requires GST registration, no turnover limit.
Casual Taxable Persons:
- Temporary stall or shop owners must register, irrespective of turnover.
Voluntary Registration:
- Businesses can also opt for voluntary registration, which can now be surrendered anytime.

Documents Required for GST Registration

Prepare the following documents before starting:

Proof of Business: Certificate of Incorporation.
Photographs: Passport-size photo of promoters and authorised signatory.
Authorization Proof: Letter of Authorisation or Board Resolution.
Principal Business Address Proof: Electricity bill, Rent Agreement, Property Tax Receipt.
Bank Details: First page of Passbook, Bank Statement, or Cancelled Cheque.

Step-by-Step Guide to GST Registration Online

Follow these easy steps to complete GST registration:

Step 1: Visit the GST Portal

Go to gst.gov.in > Services > Registration > New Registration.

Step 2: Generate TRN (Temporary Reference Number)

Select taxpayer type and state.
Enter business name (as per PAN) and email/mobile number.
Complete OTP verification.

Step 3: Complete TRN Login

Use TRN to login and verify OTP again.

Step 4: Fill Business Details

Enter trade name, business constitution, district, sector, and business start date.

Step 5: Add Promoter/Partner Information

Provide details of up to 10 promoters/partners, PAN, Aadhaar, and other basic details.

Step 6: Authorised Signatory Details

Nominate a person responsible for GST compliance.

Step 7: Principal Place of Business

Submit address details, contact information, and upload proof documents.

Step 8: Additional Places of Business

Add any additional business addresses if applicable.

Step 9: Goods and Services Details

Enter HSN or SAC codes for goods/services supplied.

Step 10: Bank Account Details

Provide bank account number, IFSC code, and upload supporting document.

Step 11: Verification

Check all details, sign using DSC, E-sign, or EVC.

Step 12: ARN Generation

After submission, receive an Application Reference Number (ARN) to track application status.

Types of GST Registration

Understanding the right category ensures a smoother registration:

Normal Taxpayer:
For businesses operating in India with no deposit and unlimited validity.
Composition Taxpayer:
Opt-in for the Composition Scheme and pay a lower fixed GST rate.
Casual Taxable Person:
Temporary business setups, requiring an advance tax deposit.
Non-Resident Taxable Person:
Foreign businesses supplying goods/services in India, requiring advance tax payment.

Other special categories include:

GST for SEZ Units and Developers
GST for E-commerce Collectors (TCS)
GST for Government Deductors (TDS)

Do You Need Separate GST Registrations for Different States?

Yes. If you operate in multiple states, you must register separately for each state where you have a place of business. Each GST registration is treated as a unique entity for compliance.

Conclusion

Applying for a GST number online is straightforward if you prepare your documents and follow each step carefully. Make sure to check your eligibility, gather the right documents, and fill out the GST portal form properly. Getting GST registration will help your business stay compliant and open up opportunities for expansion.

For expert help, you can consult trusted platforms like IndiaFilings.

FAQs

Q1. How long does it take to get a GST number after applying online?
It usually takes about 7 working days after submitting the application.

Q2. Can I apply for GST registration without a business address?
You need to provide a principal place of business, even if it is your home address.

Q3. Is it mandatory to have a bank account before GST registration?
No, you can update bank details later, but providing them at the time of registration is recommended.

Q4. What is TRN in GST registration?
TRN stands for Temporary Reference Number, used to track and complete your GST application.

Q5. Is GST registration free of cost?
Yes, applying for GST through the official portal is free. However, professional assistance may cost extra.