GST Registration Online: Process, Eligibility & Documents

Goods and Services Tax (GST) is a unified tax system in India that applies to the supply of goods and services. GST registration is mandatory for businesses that exceed the prescribed turnover threshold or engage in specific taxable activities. Businesses that do not register under GST despite meeting the requirements may face penalties.

This guide provides a complete overview of Online GST Registration, eligibility criteria, required documents, how to check GST Registration Status, and the procedure for GST Cancellation. It also explains how to cancel GST registration and details the process for Cancellation of GST Registration when required.

What is GST Registration?

GST Registration is the process by which a business is recognized under the Goods and Services Tax Act and assigned a 15-digit unique GST Identification Number (GSTIN). This number is required for tax collection, compliance, and input tax credit claims.

Who Needs GST Registration?

Businesses and individuals engaged in taxable supplies must obtain GST registration under the following conditions:

•    Turnover Criteria:

o    ₹40 lakh (for goods suppliers).

o    ₹20 lakh (for service providers).

o    ₹10 lakh for businesses in special category states (Himachal Pradesh, Uttarakhand, and Northeastern states).

•    Interstate Business: Any business supplying goods/services across state borders.

•    E-Commerce Sellers: Businesses selling via online platforms such as Amazon, Flipkart, or their own websites.

•    Casual Taxable Persons: Businesses operating temporarily in a state (e.g., event organizers).

•    Non-Resident Taxable Persons: Foreign businesses supplying goods/services in India.

•    Reverse Charge Mechanism (RCM): Businesses liable to pay tax under RCM.

Online GST Registration Process

The GST registration process is completely online through the GST portal (www.gst.gov.in). Below is a step-by-step guide to help you register.

Step 1: Visit the GST Portal

Go to www.gst.gov.in and click on ‘New Registration’ under the ‘Services’ tab.

Step 2: Fill Part A of the Application

•    Select ‘New Registration’ and enter:

o    Business type (Regular, Composition, etc.).

o    PAN (Permanent Account Number) of the business.

o    State & district where the business is registered.

o    Business name, email ID, and mobile number for OTP verification.

Step 3: Receive Temporary Reference Number (TRN)

•    After submitting Part A, you will receive a Temporary Reference Number (TRN) via email and SMS.

•    Use the TRN to proceed with Part B of the application.

Step 4: Complete Part B & Upload GST Registration Documents

•    Enter business details, including:

o    Principal place of business.

o    Bank account details.

o    HSN (Harmonized System of Nomenclature) code for goods and SAC (Service Accounting Code) for services.

o    Authorized signatory and director details.

•    Upload GST registration documents (listed below).

Step 5: Verification and Submission

•    Verify the details and submit the application using:

o    Digital Signature Certificate (DSC).

o    Electronic Verification Code (EVC).

Step 6: Application Processing & GSTIN Issuance

•    The application is reviewed by a GST officer.

•    If approved, a GSTIN and GST registration certificate are issued.

GST Registration Documents

The following GST registration documents are required for different business entities:

For Proprietorship

•    PAN card of the proprietor.

•    Aadhaar card of the proprietor.

•    Bank account statement or cancelled cheque.

•    Address proof of business premises (electricity bill, rent agreement, or ownership document).

•    Passport-size photo of the proprietor.

For Private Limited Company/LLP/Partnership

•    PAN card of the company/LLP/firm.

•    MOA (Memorandum of Association) & AOA (Articles of Association) for companies.

•    Partnership deed (for LLPs and partnerships).

•    Certificate of incorporation.

•    Board resolution/authorization letter.

•    Bank account details (statement or cancelled cheque).

•    Address proof of registered office.

Checking GST Registration Status

After applying for GST registration, it is essential to track the GST Registration Status to ensure timely approval.

Steps to Check GST Registration Status

1.    Visit the GST Portal: Go to www.gst.gov.in.

2.    Click on ‘Track Application Status’ under the ‘Services’ tab.

3.    Enter ARN (Application Reference Number) received during registration.

4.    Check the status, which can be:

o    Pending for Processing – Application is under review.

o    Approved – GSTIN issued.

o    Rejected – Due to incorrect details or documents.

o    Notice Issued – Additional information requested.

GST Cancellation: When and Why?

Businesses may need to cancel GST registration under the following conditions:

•    Business Closure: If the business discontinues operations.

•    Turnover Falls Below the Threshold: If annual turnover is below ₹40 lakh (goods) or ₹20 lakh (services).

•    Change in Business Structure: Such as mergers, acquisitions, or ownership changes.

•    Non-Compliance: If the business is found violating GST laws.

How to Cancel GST Registration?

If a business no longer requires GST registration, it must apply for GST Cancellation through the GST portal.

Steps to Cancel GST Registration Online

1.    Log in to the GST Portal - www.gst.gov.in.

2.    Direct to Services → Registration → Application for Cancellation of Registration.

3.    Fill Form GST REG-16, providing:

o    Reason for cancellation.

o    Pending tax liabilities.

o    Details of input tax credit (ITC) reversal.

4.    Submit the application using DSC/EVC.

5.    The GST officer reviews the request and, upon approval, issues a GST Cancellation Order (Form GST REG-19).

Cancellation of GST Registration: Key Considerations

When applying for cancellation of GST registration, consider the following:

•    Pending GST Returns: File all pending GST returns before cancellation.

•    Stock & ITC Adjustments: Reverse any input tax credit (ITC) before filing for cancellation.

• Final Tax Payment: Any outstanding GST liabilities must be settled.

Conclusion

Online GST Registration is essential for businesses involved in taxable supplies. The GST registration process is straightforward and can be completed through the GST portal. Keeping track of GST Registration Status ensures that applications are processed without delay.

For businesses that no longer require GST registration, grasping how to cancel GST registration is necessary to avoid penalties. The process of Cancellation of involves submitting Form GST REG-16, ensuring compliance with tax regulations.

Whether you need assistance with GST registration, tracking GST status, or GST cancellation, professional help can ensure smooth tax compliance. Stay informed, stay compliant!