India adopted the Goods and Sevices tax system in 2017, to simplify the indirect tax structure. GST is one of the biggest indirect tax reforms that India has seen. It follows the principle of ‘One Country One Tax One Market’ where a single tax is applicable on the supply of goods and services right from the manufacturer to the end-user which makes India one unified common market. GST eliminated a number of indirect taxes. It replaced the prevailing VAT system, services tax, customs tax, etc.
So, let’s dive in, and find out what is GSTIN, how to get GST number, how to download GST certificate and more here.
What Is GSTIN?
To learn about how to get GST number, it is essential to first understand what is GSTIN. Before GST was introduced, taxpayers used to have two unique identification numbers TIN and service tax registration number. TIN (Tax Information Number) was allotted by the state government and the service tax registration number was allotted by the Central Board of Excise and Custom(CBEC).
GSTIN or GST Number replaced these two numbers and all the registered taxpayers were shifted to a single platform. GSTIN is GST Identification Number that is allocated to the registered manufacturers, service providers, and business dealers by the Central Government.
Read More: GST Rates
Who Needs to Get a GST Number?
If you are a business owner and wondering how to get GST number first check the following list to understand whether you are eligible for GST registration or not.
- All businesses dealing in the supply of goods with an annual turnover of more than Rs 40 lakhs or Rs 20 lakhs (for states such as Manipur, Arunachal Pradesh, Mizoram, Tripura, Meghalaya, Telangana, Puducherry, Nagaland, Sikkim, and Uttarakhand) are required to register under the GST taxation system.
- All businesses dealing in the supply of services or mixed supplies with an annual turnover of Rs 20 lakhs or Rs 10 lakhs (for states such as Manipur, Arunachal Pradesh, Mizoram, Tripura, Meghalaya, Telangana, Puducherry, Nagaland, Sikkim, and Uttarakhand).
- GST law enlists a category of suppliers who needs mandatory registration irrespective of their turnovers, such as inter-state suppliers, casual taxable person, non-resident taxable persons, TDS deductor, and an operation in the E-commerce space who collects tax at source, etc.
This process is called GST registration and after registration, a GSTIN number or GST number is allotted to all the registered business dealers.
How to Apply for a GST Number?
Now that you are aware of what is GSTIN, learn about how to get GST number. Application for GST registration is the first step toward how to get GST number. You can apply online through the GST portal or you can visit GST Seva Kendra set up by the government. GST registration can be done free of cost. You will need the following list of documents for GST registration.
- Applicant’s PAN
- Aadhaar Card
- Incorporation Certificate or Proof of Business
- Photograph, identity, and address proof of promotors.
- Address proof of the business premises.
- Bank account statement
- Digital Signature
- Letter of Authorization
Now let us find out how to apply for GST number as a normal taxpayer.
- Go to the GST website https://www.gst.gov.in/.
- Click Services > Registration > New Registration.
- The registration form will appear. It has two parts A and B.
Part A – New Registration
- Select the ‘New Registration’ option in the registration form.
- Select ‘Taxpayer’ in the ‘I am’ drop-down list.
- Select the state and district where you are applying for registration.
- Enter the legal name of your business as mentioned in the PAN database.
- In the PAN field enter the PAN of your business or proprietor. Please note that PAN is a mandatory requirement to register for GST. If you do not have PAN, you can apply for it online through the website of NSDL or UTITSL https://www.onlineservices.nsdl.com/paam/endUserRegisterContact.html https://www.pan.utiitsl.com/PAN/newA.html.
- In the email field, enter the email address of the Primary Authorized Signatory.
- Enter the mobile number of the Primary Authorized Signatory.
- Two different OTPs will be sent to the email address and the mobile number provided in the form.
- Enter the captcha text and click proceed.
- Once you click to proceed, the GST portal will show all the registrations under GST mapped to the PAN provided by you, across India and it asks if you wish to proceed. Click proceed. To download the existing registration in PDF format click to download.
Colour code to denote different ARN ( Application Reference Number) status of the registrations shown in the GST portal above.
|Green||Approved registration application|
|Red||Rejected registration application|
|Orange||Pending for processing/order registration application|
- On the OTP verification page enter the mobile OTP and email OTP in the respective fields. OTP is valid for 10 minutes only. If OTP is invalid, you can resend OTP.
- Click the proceed button.
- A message saying ‘You have successfully completed part A of the registration process will appear and a Temporary Reference Number (TRN) is generated and displayed on the system. You will receive a TRN acknowledgement on your email and mobile number.
Part B – Temporary Registration Number (TRN)
- In the TRN field, enter the TRN generated, enter the captcha text shown on the screen and click proceed.
- On the verify OTP page, you will receive the same OTP for email and mobile verification. These OTPs are different from the ones received in the previous step.
- In the mobile/email OTP field enter the OTP received. It is valid for 10 minutes only.
- Click Proceed.
- The ‘ My Saved Application’ page appears, click on edit. Note that the application needs to be submitted within 15 days. There is an expiry date also mentioned on this and the status is ‘Draft’ till the application is submitted. When you submit the application, the status changes to ‘Pending for validation.
- The registration application form with ten different tabs is displayed as shown in the image below. Click on each tab to enter the required details.
- After filling in all the details, click the verification tab. Fill out the enrollment application and sign it digitally using DSC (Digital Signature Certificate) / E-signature( it is an Aadhaar based Electronic Verification Code or EVC, sent to your Aadhaar registered number). A digital signature by an authorized signatory is mandatory for companies and LLPs.
- Click Proceed.
- Select the certificate and click sign.
- A success message is displayed showing the message ‘Thank You for Submission. The system will verify the information submitted after which acknowledgement will be sent in the next 15 mins.’ You will receive the acknowledgement with an Application Reference Number (ARN) on the registered email address.
A provisional GST number is issued till you receive the GSTIN so that business is not hampered.
To track the status of your application click Services > Registration > Track Application Status > Enter ARN > Click search.
How to Download GST Certificate?
A GST certificate is valid proof of being registered under the GST system. A successfully registered taxpayer is issued a GST certificate in FORM GST REG-06. It includes GSTIN and the principal place of business. It can be downloaded from the GST portal and is not issued in physical form. It is mandatory to display the GST certificate at the primary and additional places of business. If the certificate is not displayed it can attract a penalty. Also, the business owner should display the GSTIN on his business name board. Below are the steps of how to download GST certificate,
- Login to the GST portal
- Click on Services > User Services > View/Download Certificate.
- Click Download.
- The certificate is downloaded in PDF format.
Documents Required to Get GST Number
In order to get registered to get a GST number, the following documents are required:
- Owner’s PAN card
- Owner’s Aadhaar card
- Owner’s photograph
- Proof of address
- Bank account details
What are the Types of Registration in GST?
These are the types of GST registrations:
- Compulsory Registration
The business owner must get registered under this type, irrespective of their turnover.
- Voluntary Registration
Any business which doesn’t need to apply for any type of GST registration, but wishes to get a GST number can apply under voluntary registration.
- Registration Under Composition Scheme
If the turnover exceeds Rs. 40 Lacs, the business is supposed to get registered under registration under the composition scheme.
- No Registration
If the turnover doesn’t go beyond 40 Lacs, the business owner has an option to not opt for GST registration. Also, agriculturists who supply crops from their farms are exempted from GST.
- A GSTIN is a 15-digit unique identification number issued to a registered business under GST.
- A business owner who does not have a GST number is not eligible to charge GST from its customers and can not claim an input tax credit.
- A business owner can easily apply for GST registration through the GST portal and can access the manual to understand how to get GST number.
The introduction of GST has simplified the indirect tax regime in India by imposing a uniform indirect tax all over the country. It aims to legally recognize all the eligible suppliers of services and goods in the country and gives them the authority to collect tax on behalf of the government. It also makes them eligible for all the benefits under GST law.
So, after understanding the complete process of how to get GST number, do not waste any time and get your business registered.
No, the GST registration process is completely paperless. You can submit all the documents in PDF or JPEG format with a file size not exceeding 1 MB.
By providing the required documents, you can apply for GST registration.
No, GST is not implied on salaried individuals.
Small businesses can avail of GST by filling out the required form and submitting the documents required for the same.
It takes between 2-6 working days.
Changes can only be made within the first 15 days after getting registered.
Read more about Goods and Service Tax.