GST REGISTRATION PROCESS EXPLAINED

All existing taxpayers and VAT, Service tax and Central Excise taxpayers who are not registered under State VAT will be given a provisional ID and a password. You first need to create your username and password using this provisional ID and password at the GST Common Portal - www.gst.gov.in.

Note:

Do not share the provisional ID and password with anyone.

To enrol with the GST Common Portal, you need to perform the following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Click the NEW USER LOGIN button.

3. The Declaration page is displayed. Select the checkbox for declaration and click the CONTINUE button.

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4. The Login page is displayed. In the Provisional ID field, type the username that you received in the e-mail, SMS or any other communication received from the State VAT and CBEC.

5. In the Password field, type the password that you received in the e-mail, SMS or any other communication received from the State VAT and CBEC.

6. In the Type the characters you see in the image below field, type the captcha text as shown in the screen.

7. Click the LOGIN button.

Note:

  • In case you have not received or lost your Provisional ID and Password, contact your State VAT Department.
  • In case you have already created your username, click the here link to login.

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8. The Provisional ID Verification page is displayed. In the E-mail Address field, enter your e-mail address.

9. In the Mobile Number field, enter your valid Indian mobile number.

There are two One time Password (OTPs) which will be sent on your e-mail address and mobile number you just mentioned. Both OTPs are required for the verification.

Note:

  • Enter your own e-mail address and mobile number if you are the Primary Authorised Signatory. All future correspondences from the GST Common Portal will be sent on this registered e-mail address and mobile number only.
  • E-mail address and mobile number cannot be changed till 01/04/2017.
  • Any change in the registered e-mail address and mobile number can be done through the amendment process after 01/04/2017 as specified in the GST Act.

10. Click the CONTINUE button.

Note:

You must have received two different OTPs. Do not share these OTPs with anyone. Check your e-mail address and note your e-mail OTP. Also check text message sent on your mobile phone and note your mobile OTP. In case you have not received the e-mail OTP in your Inbox, you can check your spam folder for same.

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11. The OTP Verification page is displayed. In the Email OTP field, enter the OTP you received in your e-mail address.

12. In the Mobile OTP field, enter the OTP you received on your mobile phone.

Note:

In case you have not received the OTP, click the RESEND OTP button to resend the OTP to your e-mail address and mobile number. Both new OTPs have to be used for the verification. The validity period of OTP is 10 minutes.

13. Click the CONTINUE button.

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14. The New Credentials page is displayed. In the New Username field, enter a username for yourself.

15. In the New Password field, enter a password of your choice that you will be using from next time onwards.

Note:

  • Username should be of 8 to 15 characters, which should comprise of alphabets, numbers and can contain special character (dot (.), underscore (_) or hyphen (-)).
  • Password should be of 8 to 15 characters, which should comprise at least one alphabet, one number, one upper case letter, one lower case letter and one special character.
  • Avoid saving password in system/ browser especially in public or shared systems to avoid misuse of your account information.

16. In the Re-confirm Password field, reenter the password.

17. Click the CONTINUE button.

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18. The Security Questions page is displayed. For each security question, enter the answers.

Note:

There are five questions on this page. It is mandatory to enter answers to all the security questions. Be careful when answering the security questions. In case you forget your password, you will be required to answer these security questions to retrieve your password.

19. Click the SUBMIT button.

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The message “Username and password have been successfully changed. Kindly login using these credentials” is displayed. You can now login to the GST Common Portal using the username and password you just created.

Note:

  • Do not disclose your confidential account information like username and password, security question and answers with anyone through written note, phone or e-mail message.
  • Beware of social engineering attempts. No government department or official would ask for your account credentials or OTP details. Refrain from sharing your login credentials details.
  • Be cautious about suspicious looking e-mail messages asking you to click on unknown links/ URLs. It could be a Phishing attack.

20. In the Username field, enter the username you just created.

21. In the Password field, enter the password.

22. In the Type the characters you see in the image below field, type the captcha text as shown on the screen.

23. Click the LOGIN button.

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24. The Welcome page is displayed. Click the CONTINUE button.

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Your Dashboard is displayed. Notice, in the Dashboard, the Last Modified section displays the date when you last modified the Enrolment Application.

  • If there is a suspicion that your login credentials (username and password) is known to someone else, please change it immediately.
  • If you suspect any unauthorized activity on your user account or any loss/ leakage of data, please inform GST Helpdesk immediately.

Note:

Enrolment application can be filled only in English language. You can save and retrieve the application later. All the fields marked with red dot are mandatory to be filled.

Alternatively, you can the click the Dashboard > Provisional ID Enrolment command to access the Enrolment Application.

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On the top of the page, there are eight tabs as Business Details, Promoter/ Partners, Authorized Signatory, Principal Place of Business, Additional Place of Business, Goods & Services, Bank Accounts and Verification. Click each tab to enter the details.

 Business Details:

The Business Details tab is selected by default. This tab displays the information to be filled for the business details required for enrolment.

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In case of registration under State VAT System:

Note: Following details are auto-populated in the enrolment application based on your existing data in State VAT system but you cannot edit these details:

  • Ward/Circle/Sector
  • State
  • PAN of the Business
  • Legal Name of Business (as per current tax Act)
  • Legal Name of Business (as per PAN)

The Trade Name is pre-populated but you can edit the same.

a. In the Trade Name field, enter the trade name of your business.

b. In the Constitution of Business drop-down list, select the type of constitution of your business.

Note:

If you pay service tax on the rent received on your own property and your turnover is above threshold under GST or if you are self-employed professional and pay Service Tax, select the Others option in the Proof of Constitution of Business drop-down list .

 

c. In the Ward/Circle/Sector No. drop-down list, select the Ward/ Circle/ Sector number of your business.

d. Under the Please indicate existing registration section, in the Registration Type drop-down list, select the appropriate registration type.

e. In the Registration No. field, enter the registration number

f. Select the Date of Registration using the calendar.

g. Click the Add button.

h. In the Document Upload section, in the Proof of Constitution of Business drop-down list, select the appropriate document to be uploaded.

 

Note:

If you pay service tax on the rent received on your own property and your turnover is above threshold under GST or if you are self-employed professional and pay Service Tax, select the Registration Certificate option and attach the Service Tax Registration Certificate as a support document.

 

i. Click the Choose File button. Navigate and select the document.

j. Click the SAVE & CONTINUE button.

 

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In case of registration under Central Excise or Service Tax:

Note:

Following details are auto-populated in the enrolment application based on your existing data in the Central Excise or Service Tax system but you cannot edit these details:

  •  
    •  
      • Legal Name of Business (as per PAN)
      • Legal Name of Business (as per current tax Act)
      • PAN of the Business
      • State

The Trade Name is pre-populated but you can edit the same.

a. In the Trade Name field, enter the trade name of your business.

b. In the Constitution of Business drop-down list, select the type of constitution of your business.

Note: If you pay service tax on the rent received on your own property and your turnover is above threshold under GST or if you are self-employed professional and pay Service Tax, please select the Others option in the Constitution of Business drop-down field.

Note: In case you do not know your Center Jurisdiction, click the link hyperlink.

c. In the Commissionerate Code drop-down list, select the Commissionerate Code of your jurisdiction.

d. In the Division Code drop-down list, select the Division Code under the Commissionerate of your jurisdiction.

e. In the Range Code drop-down list, select the Range Code under the Division of your jurisdiction.

f. Under the Please indicate existing registration section, in the Registration Type drop-down list, select the appropriate registration type.

g. In the Registration No. field, enter the registration number

h. Select the Date of Registration using the calendar.

i. Click the Add button.

j. In the Document Upload section, in the Proof of Constitution of Business drop-down list, select the appropriate document to be uploaded.

Note: If you pay service tax on the rent received on your own property and your turnover is above threshold under GST or if you are self-employed professional and pay Service Tax, select the Registration Certificate option and attach the Service Tax Registration Certificate as a support document.

k. Click the Choose File button. Navigate and select the document.

l. Click the SAVE & CONTINUE button.

 Promoter/ Partners:

This tab page displays the details of the stakeholders chosen in the Constitution of Business detail.