With the introduction of Goods & Service Tax in India (GST), several businesses have come under the tax bracket. With a huge number of GST registered persons/ businesses in the country, the introduction of the GST portal right from the beginning of the GST era has proven to be useful for all registered persons. This portal facilitates to undertake every process and procedures which a registered person needs to perform. This starts from filing the regular GST returns and extends till applying for a refund in case of the excess tax credit is available.
First, allow us to clear some basic doubts which an individual may have with reference to GST registration:
Should every person do business register themselves under GST?
The simple answer is NO. There is no compulsory registration under GST, apart from certain circumstances as mentioned by the government. Certain situations under which GST registration may be required includes (but not limited to):
- Voluntary basis (There is no restriction with registering oneself under GST without the need for it. However, it should be noted that once a person is registered, he should comply with all the procedures laid under the Act)
- If a person is selling goods or providing service outside the state in which he is operating
- If a person is indulged only in selling goods and his turnover exceeds Rs. 40 lakhs(the turnover limit varies for certain states/ Union territories)
- If a person is indulged only in providing service or provides both services and sells goods and his turnover exceeds Rs. 20 lakhs (the turnover limit varies for certain states/ Union territories)
Is there any benefit in registering for GST?
Certain benefits of registering under GST is as follows:
- Lesser compliance compared to VAT/ Service Tax/ Excise duty
- Regulated the unorganized sector
- Several benefits for small business, such as the option to opt for a composition scheme, exempt from filing annual returns, etc
- Business can claim a tax credit for their purchases
- A registered buyer would prefer to buy goods from a registered person
GST Login: How to register under the GST portal?
Follow the below steps for GST Login: Goods & Services Tax GST Portal www.gst.gov.in Login India
STEP 1: Visit www.gst.gov.in Under the ‘Services’ tab, click on the ‘Registration – New Registration’ option.
STEP 2: On the next page, click on the option ‘New Registration’ and provide the necessary details such as type of person (Tax Payer, GST Practitioner, Others, etc.); State; Legal name of the business as per PAN, mobile number, Email, etc. and click on ‘Proceed’ for OTP verification of Mobile Number and Email ID.
STEP 3: After successful OTP verification, you will receive a ‘Temporary Reference Number (TRN)’, which should be used in the next steps of detailed registration.
STEP 4: Follow STEP 1 & 2. However, this time, select on ‘Temporary Reference Number’ option as seen in the image under STEP 2. Provide the TRN and enter the captcha code. Another OTP verification needs to be done before proceeding further.
STEP 5: Under the new page, you will find the saved application. Click on the button given under the tab ‘Action’. This will take you to the detailed registration process, where the person registering needs to fill in several details and upload relevant proofs before submitting the registration application.
Once the Application Form is submitted, you will receive an Application Reference Number (ARN). Also, the application form is subject to mandatory verification in the GST portal, based on which it could get approved or rejected. Once your New Registration Application has been verified and approved in the GST portal, you will receive a 15 digits GSTIN (Goods and Services Tax Identification Number) along with a temporary password. You can start logging in by using the GSTIN number because of the User ID and therefore the temporary password which you'll reset.
NOTE: In certain cases, there could be certain fields that some more explanation or further documentary proof could be additionally required from your side. In case, some more clarification is required from you, a Show Cause Notice (SCN) Reference No. will be provided to you and will be intimated via an SMS and E-mail which you provided during the GST registration process. Alternatively, you can follow the STEP 1 & STEP 4 procedure (as given above) to log into the portal, navigate to the notification/ exact page and field where the clarification is needed, and use the same to provide relevant clarification & also to upload the relevant documents requested in the Show Cause Notice (if any)
GST Login: How to check the GST registration application status?
Once the GST registration process is completed and the application is submitted, it might take about 2 – 6 working days for the GST registration number to be allotted. Meanwhile, one can track the status of the application by following the below steps & by using the Application Reference Number (ARN).
STEP 1: Visit Government GST Login Website: www.gst.gov.in Under the ‘Services’ tab, click on ‘Registration – Track Application Status’.
STEP 2: On the next page, provide the ARN and the captcha code. Click on ‘Submit’ to look at the GST registration status.
How to login for the first time in the GST portal?
STEP 1: Visit Govt GST Login Portal India: www.gst.gov.in On the right-hand side top corner, you will find the option ‘Login’. Click on the same.
STEP 2: On the next page, below the option ‘Forgot Username’, you will find an option for the first-time login by users. Click on the same.
STEP 3: Provide the GST registration number (GSTIN) and the temporary password received by you. Enter the captcha code and click on login.
STEP 4: Now you will be required to provide a New Username & New Password for your GST portal account. Provide the new username and new password which satisfies the relevant instructions given on the page (that is, number of characters, special characters, numbers, upper case letter, etc.) and click on Submit.
Hereafter, you shall use the above Username and Password given by you for future logging into the GST portal account.
How to download the GST registration certificate for reference?
After creating an account in the GST portal by providing your own Username and Password, you can log in to your account for downloading your GST registration certificate which may be used for your future reference. The steps to download the GST registration certificate is as follows:
STEP 1: Visit Govt GST Login Portal Online: www.gst.gov.in Click on the ‘Login’ option on the top right corner. Provide the username and password alongside the captcha code and click on login.
STEP 2: On the home page of your account, you will find a tab with the name ‘Services’ on the top. Click on the same. Under same, click on ‘User Services’ and click on on ‘View/ Download Certificate’
STEP 3: Now you can find the GST registration certificate for download on the screen.