GST Registration Process under Composition Scheme – A Pictorial Guide

This article will help you to understand the complete process of GST Registration under composition scheme.

Under the present GST regime, every individual or company that supplies goods or services has to register under Goods and Services Tax (GST) whose aggregate annual turnover exceeds the specified limit.

Documents/information required for GST registration of Individual:

·       Photo (JPEG up to 100 KB)

·       Valid email id

·       Valid phone number

·       Trade name or Firm name

·       PAN card

·       Aadhar card

·       Electricity bill of the place of business (PDF or JPEG up to 100 KB) 

·       Rent agreement for the place of business (if property is rented) (PDF or JPEG up to 2 MB)

·       Lease deed for the place of business (if property is owned)

·       HSN of the goods or services in which assessee is dealing

·       Cancelled cheque for bank details

Take a look at how to register for GST online in easy steps:

GST registration is completely online hassle-free process and there are no government fees for its application.

Step 1.     Go to GST Portal and click on Register Now under Taxpayer Normal.

Step 2. 

1. Select new registration
2. In drop down list select Taxpayer.
3. Select your state and district from the drop down.
4. Enter legal name as name appearing on the PAN Card.
5. Enter email id and mobile number on which you get OTPs.
6. Fill captcha 
7. Click on proceed

Step 3. 

Enter the OTP received on registered email and mobile. Click on proceed. If you have not receive the OTP click on re-send OTP.

Step 4. 
You will receive the Temporary Reference Number (TRN). This TRN will also be sent to your registered email and mobile. Save the TRN number carefully.

Step 5.
Open GST Portal once again (Click here to open) 

Step 6.
Select the Temporary Reference Number (TRN). Fill the characters and click on proceeds.

Step 7.
You will receive OTP on registered email and mobile. Enter the OTP and click on proceed.

Step 8.
You will see that status of application is now shown as draft. Click on edit button in action tab.

Step 9. 
Now you will see another part containing 10 sections. Fill the details step by step. Click on business details tab.

For more help related to find your jurisdictional area (Please click here).

Step 10. 
After filing business details next tab is Promoter/Partner. Fill the requisite details and click on save and continue. Also enable authorised signatory button in case of proprietor is authorised signatory.

Step 11.  
In this authorized signatory tab, we have to fill information of authorized signatory. We have made proprietor itself as authorized signatory then click on Primary Authorized Signatory. Then Save and Continue.

If you want to authorise any other person as authorized signatory then fill the required details.

Step 12. 
In this step, we will fill the information under Principal Place of Business TAB.
Taxpayer need to select nature of business which are most suitable to him. Then click save and continue. 

Step 13. 
In this TAB, One have to fill details of HSN code of goods in which assessee is dealing.

Step 14.
Once all details are complete go to verification page. Tick the declaration ans submit the application using any of the ways-

• Companies must submit application form using DSC
• Using EVC - OTP will be sent to registered email and mobile.   

Step 15.
A success message will be displayed and Application Reference Number (ARN) will be sent to registered email and mobile number.

Note: You can check the ARN status of your application by entering ARN in GST Portal.

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DISCLAIMER : THE ENTIRE CONTENT OF THIS DOCUMENT HAVE BEEN PREPARED ON THE BASIS OF RELEVANT PROVISIONS AND AS PER THE INFORMATION EXISTING AT THE TIME OF PREPARATION. THOUGH UTMOST EFFORTS HAS MADE TO PROVIDE AUTHENTIC INFORMATION, IT IS SUGGESTED TO HAVE BETTER UNDERSTANDING. KINDLY CROSS CHECK THE RELEVANT SECTIONS AND RELATED RULES TO IT. THE OBSERVATION OF THE AUTHOR ARE THE PERSONAL VIEW AND AUTHOR DO NOT TAKE RESPONSIBILITY OF THE SAME. IN NO EVENT I SHALL BE LIABLE FOR ANY DIRECT AND INDIRECT RESULT FROM THIS ARTICLE. THIS IS ONLY A KNOWLEDGE SHARING INITIATIVE.  

THE AUTHOR - CA ASHU BANSAL (ASSOCIATED AT ASHU H & CO.) 

CAN BE REACHED AT | CAASHUBANSAL5@GMAIL.COM | M: 9034674871 |