Process to enrol for GST on GST portal is different for tax payers. It is so because documents list depends on type of enrolment it is. Therefore it is better that you read following article as it is guide to enrol at GST registration portal at official website. Moreover you have idea of how to apply for GST number in India.
Categories for enrolling for GST in India
There are about eight categories for enrolling in GST India. These categories are Business Details, Verification, Bank Accounts, Additional Place of Business, Principal Place of Business, Promoter and or Partners and Goods and Services.
Furthermore below you find complete details on how to enrol yourself in all tabs here. However you must remember that this page is only guide. And that you go to official website only to finish process. Also know how to apply for GST registration.
Business details tab for GST enrolment
Case 1: Registration under State VAT system
If you have State VAT system then you will not edit legal business name. This is according to PAN and tax Act. State, ward / circle / sector / PAN of business. It is so because these details are auto populated.
Things to remember
You must select Others in Proof of Constitution. It is only when you pay Service Tax on rent of own property. Or when turnover is above GST limit. Even this applies to self employed professional who pays Services Tax.
However you can edit Trade Name and Constitution of Business. As both of them are pre populated. Next you enter existing registration section in Registration Type and Registration Number, date of registration.
Finally click on add. And then you upload correct document. Uploading documents is in Proof of Constitution of Business drop down list. After you select file you click on ‘Save and Continue’ tab.
Authorities allow only files in JPEG or PDF format. While maximum file size is 1 MB.
Details of business
- Under this you enter Legal name of business according to PAN and Tax Act
- Enter PAN of business
- Trade name
- Next select Constitution of business from drop down list
- You next enter Centre Jurisdiction
- Later you select Commissionerate, division, range codes from drop down list
- You also select registration type, registration type number and date of registration
- Click add after that
- Finally you must upload Proof of Constitution of Business and click save and continue
Promoter or partners
On this page you find details of stakeholders. While these stakeholders are in Constitution of Business details.
Details of Proprietor (Personal information)
For this you enter following details
- First, middle and last name
- Next enter father’s or husband’s name
- You enter date of birth, mobile number and email ID
- Select gender and type phone number
- In addition you specify designation and PAN or Permanent Account Number
- Mention if you are Indian citizen
- Finally enter passport and Aadhaar number
- You also must indicate complete residential address
- In documents you upload one picture
- Finally click on save and continue
Maximum file size of picture is 100 KB. Whereas file must be JPEG format only. You can also know about who needs GST registration in India 2017?
Authorized signatory details
Here you enter personal information like name, date of birth, fathers or husband’s name. You also specify designation and PAN number, Aadhaar number. Finally you enter residential address and upload photograph.
You must also upload Proof of appointment of the Authorized signatory. While here file size is maximum 1 MB. Additionally file can be either in JPEG or PDF format. Once you finish entering these details you click on save and continue.
Details of Principal Place of Business
In this field you enter address of business. Also you enter office email address, mobile number. Further you enter nature of possession of premises, upload documents. You must mention nature of business activity. In last you click save and continue.
Additional Places of Business
If there is other place of business then you enter details in additional places of business. Here also details are similar to place of business.
Goods and Services tab
You mention both Goods and Services in this page. Applicant must mention complete details in fields marked. These details include HSN codes and SAC codes. After you enter details you click save and continue tab.
Bank accounts details
Under this tab, you mention account number, type of account and IFSC code. In case you do not know IFSC code then you can check bank IFSC code on that page only. You must also upload supporting documents that are not more than 1 MB. Documents can be in JPEG or PDF format.
After you fill all details you click save and continue tab. However this is not end of details. You keep reading to know more about it.
In verification tab there are few options. First you select Verification check box. Next you mention name of Authorized Signatory. You also enter principal place of business. Finally you select one of the below options.
As there are three options. And these are E-Signature, Electronic Verification Code or EVC and DSC or Digital Signature Certificate. Finally you can never submit applications till you attach any one certificate.
Digital signature is compulsory. And it is using DSC or Digital Signature Certificate when it is companies and LLP. You also sign Enrolment Application using E-Signature. However it is only when authorized signatory has Aadhaar number.
You mention this Aadhaar number on Partners and or Promoters tab page as well. As electronic verification service of Aadhar is basis for E-Signature.
Case 1: using DSC
- When you want to select DSC then you click on ‘submit with DSC’
- Next click ‘proceed’ after you read warning
- You then click ‘hide service’ button to minimize dialog box
- Choose certificate and click ‘sign’ button
- Enter PIN or dongle password for attached DSC
- You see success message on screen
- After 15 minutes you get acknowledgement on registered mobile number and email ID
- Finally you get ARN or Application Reference Number on registered phone number and email
Case 2: E-Signature
- First you click on ‘submit with e-signature’
- Next choose service provider
- Finally click on continue
- Second you click agree
- Verify Aadhaar OTP and click continue
- After that you get success message
- And then Application Reference Number or ARN to registered email ID and phone number in 15 minutes
Case 3: Electronic verification code
- For this you click on submit with EVC tab
- Second click agree to get OTP
- Third verify Aadhar OTP
- Click continue
- You check success message on screen
- After that you receive Application Reference Number or ARN
- You get this in 15 minutes to registered email ID and phone number
Thus you know complete process to enrol for tax payers with Provisional ID and password. And this helps you to file returns also.