GST Registration – Overview

With the growing landscape of the Goods and Service Tax Act, 2017 over the period of more than 7 years, GST registration has always been the topic in talks among professionals. The council from time to time has recommended possible measures to simplify the registration process and simplify the requirements for obtaining GST registration. With this article, we have covered in detail all the aspects of GST registration including its applicability, the thresholds, and the exemptions from GST Registrations.

Process of GST registration as part of GST services in Gurgaon: 

The process of applying for GST registration and verification and approval by an officer is completely online except for physical verification of premises by an officer and biometric-based Aadhaar Authentication for GST registration.

List of the documents that are primarily required for applying for GST registration as part of GST services in Gurgaon.

Photo of partners/directors/proprietor 

• Constitution of taxpayer
• Proof of place of business i.e. Rent/lease agreement with NOC from landlord in case of rented premises, ownership proof in case of owned premises.
• Utility bill i.e. municipal tax receipts, electricity bill, or any other utility bill not older than 2 months.
• Bank Account details i.e. canceled cheque
• Board resolution for appointing authorized signatory in case of Company.
• Geo-tagged photo of director/authorized signatory along with premises
• Any other documents as required by the officer

Steps to fill out the application for GST registration ( Part of GST services in Gurgaon)

Step-1: Visit the website gst.gov.in, click on Register

Step 2: Enter the following details for GST registration ( Part of GST Services)

• Select the new registration button
• In the drop-down under ‘I am a’ – select Taxpayer
• Select State and District from the drop-down
• Enter the company’s name and PAN.
• Enter your Email Address and Mobile Number. 
• You will receive OTPs to your registered email address, mobile number, or PAN-linked contact information, as applicable.
• Click on Proceed

Step 3 – Enter the two OTPs obtained via email and mobile, or the PAN-linked contact information. Click Continue. If you haven’t received your OTP, click Resend OTP.

Step 4 – You will now obtain a 15-digit Temporary Reference Number (TRN). This will also be delivered to your email and mobile/PAN-linked contact information. Note down the TRN. You must finish filling out the Part B details within the next 15 days.

Step 5 – Once again go to the GST portal to avail any GST services. Select the ‘New Registration’ tab.

Step 6 – Select Temporary Reference Number (TRN). Enter the TRN and captcha code, then click Proceed.

Step 7 –You will see that the status of the application is shown as drafts. Click on Edit Icon.

Step 8 –Under the business details section, enter the trade name, business constitution, district, date of start of business, and reason for obtaining the GST registration.

Note: The Trade name is completely different from the legal name of the company.

Step 9 – Enter the details of partners/promoters: Enter the name, father’s name, PAN, Aadhaar no, email, and mobile number and upload the photo of the concerned.

Step 10 – Enter the details of authorized signatories in a similar way to partners/promoters.

Step 11– Enter the principal place of business details 

• The taxpayer’s principal place of business is the primary location within the state where business is conducted. Report the address along with district, ward, range, circle, commissioner code, division code, etc.
• Upload the supporting documents, including consent letter, NOC for business & premises, and ownership proof in case of owned premises and rent agreement in cases of rented premises.

Step 12- Submit details of Goods and Services along with HSN/SAC Code up to a maximum of 5 goods and services on top of the list of services.

Step 13– Next, enter the details of the Bank Details and upload the canceled cheque copy.

Step 14– Aadhaar authentication of a director/ primary authorized signatory is a must. ARN of application will be generated post Aadhaar authentication of director/primary authorized signatory.

Step 15 – Once all the details are filled in go to the Verification page. Tick the declaration and apply by any of the following methods:

• Submit with DSC
• Submit with E-signature 
• Submit with EVC

Once the application is successfully submitted, the following scenario may occur;

• The officer approves the application: GSTIN will be allotted along with login details.
• Officer rejects the application: Need to file the application again after considering the remarks of officers for rejecting the application.
• The officer raises the query: File the clarification against the query along with the documents asked by the officer.
• No Action Taken by Officer: if no action is taken by the officer within 30 days from the date of application, the application will be deemed to be approved and GSTIN will be allotted.

Comments

We have covered the detailed process for registration of GST. However, the process of GST registration is self-explanatory once we start applying for GST registration on the Government portal. 

In conclusion, obtaining GST registration being part of GST services in Gurgaon approval is a crucial step for businesses, and understanding the factors that influence the approval time is essential for efficient compliance. For example, businesses can speed up the approval process by following best practices like submitting correct and full documentation, staying in touch with tax authorities, and using technology. Additionally, learning from real-life case studies and staying updated on advancements in digital platforms can further streamline the registration process.

We at Sterling Tax Partners LLP, help clients to get GST registration as part of GST services in Gurgaon in a very short span of time so that it will not disturb business processes.