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GST Registration Process: How To Register GST Online?

Posted by NIFM

Running a business or selling online in India? Then you have probably heard about GST registration and wondered if you need to register. Whether you are just starting out or you have been putting off this important step, getting your GST registration process sorted is crucial for staying on the right side of the law and business growth.


Let’s walk thoroughly through everything you need to know about the registration process without any confusion.

What is GST Registration?

At its core, GST registration is the legal procedure by which a business obtains a unique GSTIN or an official ID card from the tax authorities. After completing the registration, you will get your GST Identification Number (GSTIN), and it will help you conduct business legally, claim tax benefits, and build credibility with customers and suppliers.


We'll walk you through everything: who needs to register, how to register GST online step-by-step, what documents you'll need, and how the GST return filing process works once you're registered.


Ready to get your new GST registration sorted? Let's make it happen.

Eligibility Criteria for GST Registration

Not every business needs to go through the online GST registration process. Whether you need it depends on how much you earn and what kind of business you run.

When GST Registration is Mandatory

Turnover Threshold


  • Goods businesses: Register if their annual turnover crosses Rs. 40 lakhs (Rs. 20 lakhs in special category states).

  • Service businesses: Register if it crosses Rs. 20 lakhs annually (Rs. 10 lakhs in special category states).


Other Situations Where Registration is Required


  • Selling across states: If you supply goods to different states, you need GST registration regardless of your turnover.

  • E-commerce sellers: Anyone doing GST registration for online selling through platforms like Amazon or Flipkart must register, no matter their sales volume.

  • Casual or non-resident businesses: If you're temporarily doing business without a permanent setup.

  • Reverse charge cases: When you're responsible for paying tax on behalf of your supplier.

  • Input service distributors and agents: If you distribute tax credits or work as someone's agent.


Voluntary Registration


Even if your business doesn't meet the mandatory requirements, you can still choose to register. This helps you:

  • Claim Input Tax Credit (ITC) on your purchases

  • Look more credible to customers and suppliers

  • Prepare for future growth when registration becomes mandatory

The key is understanding where your business stands and planning accordingly.

Different Types of GST Return Forms

Once registered, businesses are required to file various GST returns periodically. These forms ensure that the government receives accurate information on your transactions and tax liabilities. Here’s a breakdown of the key GST return forms:


Category of Taxpayer

GST Return Form

Description

Frequency

Due Date (General)

Regular Taxpayers

GSTR-1

Details of outward supplies (sales) made during the period.

Monthly/ Quarterly

11th of succeeding month (Monthly); 13th of month succeeding quarter (QRMP)


GSTR-2A

Auto-drafted statement of inward supplies (purchases) based on the supplier's GSTR-1. For viewing/reconciliation.

Dynamic

Real-time updates


GSTR-2B

Static auto-drafted statement of ITC available, generated on a specific date.

Monthly

14th of the succeeding month


GSTR-3B

Summary return for outward supplies, inward supplies under RCM, ITC claimed, and tax payment details.

Monthly/ Quarterly

20th of succeeding month (Monthly); 22nd/24th of month following quarter (QRMP)


GSTR-9

Annual consolidated return summarizing all supplies, ITC, and tax payments for the financial year.

Annual

31st December of the succeeding financial year


GSTR-9C

Self-certified reconciliation statement between GSTR-9 and audited annual financial statements.

Annual

31st December of the succeeding financial year

Composition Taxpayers

GSTR-4

Annual return for taxpayers opting under the Composition Scheme, detailing turnover and tax paid.

Annual

30th April of the succeeding financial year

Non-Resident Taxpayers

GSTR-5

Details of outward and inward supplies, credit/debit notes, and tax paid by non-residents.

Monthly

13th of the succeeding month

OIDAR Service Providers

GSTR-5A

For Online Information and Database Access or Retrieval service providers, detailing outward supplies.

Monthly

20th of the succeeding month

Input Service Distributors

GSTR-6

Details of ITC received and distributed by an Input Service Distributor.

Monthly

13th of the succeeding month

TDS Deductors

GSTR-7

Details of Tax Deducted at Source (TDS), TDS liability, and payments.

Monthly

10th of the succeeding month

E-commerce Operators

GSTR-8

Details of supplies made through the e-commerce platform and Tax Collected at Source (TCS).

Monthly

10th of the succeeding month

Cancelled/Surrendered Reg.

GSTR-10

Final return to be filed by taxpayers whose registration has been cancelled or surrendered.

Final

Within 3 months of the cancellation/ surrender date

UIN Holders (Refund Claim)

GSTR-11

Inward supplies received by Unique Identity Number (UIN) holders claiming a refund under GST.

Monthly

28th of the month succeeding the month of inward supply

Step-by-Step Guide: How to Register GST Online?

Getting your GST registration doesn't have to be complicated. The online GST registration procedure is actually pretty straightforward once you know what to do. Here's how to get it done quickly.


Have these ready with you before starting the process: your PAN card, Aadhaar, business address proof, bank details, and a cancelled cheque. This saves time later.

The GST Registration Procedure

Step 1: Get Started

Visit www.gst.gov.in and click Services > Registration > New Registration. Choose 'Taxpayer' and select your state and district.



Step 2: Basic Details (Part A)

Enter your business name, PAN, email, and mobile number. You'll get OTPs to verify both your email and phone. Once verified, you'll receive a TRN (Temporary Reference Number) – save this.



Step 3: Complete Your Application (Part B)

Log back in using your TRN. Now you'll fill in the detailed information:


  • Business Details: Trade name, what you do, when you started, and your business type (sole proprietorship, partnership, company, GST registration, etc.).
  • People Details: Information about partners, directors, or promoters – their PAN, Aadhaar, and photos.
  • Authorized Person: Who can sign documents for your business (with proof of authorization).
  • Address Details: Your main business location, with supporting documents like electricity bills.
  • What You Sell: List your top 5 products or services with their HSN/SAC codes.
  • Bank Details: At least one business bank account with a cancelled cheque.

Step 4: Submit and Wait

Double-check everything, then submit using your digital signature or Aadhaar OTP. You'll get an ARN (Application Reference Number) to track your application status.

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