Online GST registration process: Step-by-step guide

A casual taxable person is an individual who conducts business or supply of goods or services occasionally but does not have a fixed place of operation. An ISD is an entity that receives tax invoices for the supply of goods or services.



An individual who is a part of the supply of goods or services in India but is not a resident of the country must also register their business for a GST number to comply with the tax laws of the country. 

A business that supplies goods or services outside its state of operations is known as an interstate supplier. If this type of business has multiple branches in different states, then they must register each branch for a unique GST number. 



Any business selling and supplying goods or services through an e-commerce portal must also register for a GST number.



If you are a business that deducts TDS (tax deducted at source) on payments or you are a business that collects tax at source (TCS - tax collected at source) then you must obtain a GST number. 



Any business selling digital services or products online through information technology is also liable to pay taxes and register for GST.

Related read - Complete Guide to GST in India

Businesses that do not earn revenue as per the turnover criteria need not register for GST. Although they can voluntarily complete the online GST registration process if they want to. 



There are many people who are involved in the business of supplying goods and services that are exempt under the GST tax law. These include

• Unprocessed food items like salt, eggs, milk, rice, vegetables, wheat, meat, fish, bread, cereals, etc

• Education

• Healthcare but not medicines

• Train travel by local and sleeper classes

• Hotels that have a rent of less than INR 1000

Certain items such as alcohol for human consumption, electricity, natural gas, petroleum & crude petrol, high-speed diesel, and aviation fuel are non-taxable goods and services. 

There are certain businesses or professional activities that do not fall under the supply of goods and services and are hence exempt from GST. These activities include

• The services of a court or Tribunal 

• Services provided by an employee to the employer

• Funeral services

• The sale of land/building

• The functions and duties of government authorities, an individual having a constitutional position, and a person who is a Chairperson/Member/Director of a body. 

If a person is involved in the supply of goods or services that are charged with tax only under the reverse mechanism, then they need not register for GST. 

People who are involved in supplying products cultivated on land are also exempt from GST registration. Other agricultural input services such as irrigation, fertilizers, and machinery are also exempted from GST tax laws. 

Suggested read - 6 benefits of GST registration in India for small businesses

A normal taxpayer is any business that falls under the regular tax laws of the country and is not a part of any other scheme or composition. This is most businesses within the country that fall under the turnover criteria to mandatorily register for GST.

A casual taxable person is part of a business that is seasonal or occasional in nature. So this type of business must only pay taxes equal to the seasonal operations of the business.

Such businesses are generally provided a tenure of 3 months for GST registration but they can also apply to extend this period or renew it. 

Under the composition scheme, a business pays a fixed amount of GST regardless of what its turnover is.

This scheme can only be opted for by businesses that have annual revenue of up to INR. 10,000,000 in India. Companies choose this scheme when they see that it is monetarily beneficial for them. 

People and businesses that do not live in India but are involved in the supply of goods or services to people who reside within India are also liable to pay taxes as a non-resident conducting business.

The tenure issued to a non-resident taxable person for GST is 3 months. This can also be renewed or extended if needed. 

Getting your business GST registration done under the GST tax laws in India greatly benefits in legitimizing your business entity.

Having a GST number helps you be legally recognized by authorities and other businesses to validate and prove you’re a real business. 

Before GST was introduced in India, the lax laws in the country were pretty confusing. Many states had their own tax structure making it tough for businesses to operate and manage all financial and accounting tasks for the same.

With GST, the entire country follows one tax structure making it easier for accountants to manage financial operations.

The major benefit that businesses get under the GST tax structure is that they don’t have to face the cascading effects of compounding taxes as a product moves through the supply chain. This also benefits consumers to get cheaper products.

• Go to the GST portal using the following link gst.gov.in 

• Click on the ‘Services’ tab and then click on the ‘Registration’ tab, and then finally click on the ‘New Registration’ quick link.

• This time when it takes you to a new page select the ‘TRN’ button instead of the ‘New Registration’ radio button. 

• Once you do this, you will get the option to enter the 15-digit TRN and captcha code. After filling them in, click on proceed and verify the details using an OTP that will be sent to you.

• After you have successfully submitted the OTP, you will be taken to your saved application dashboard. You will be able to see an ‘edit’ button icon in the shape of a pencil that you must click to proceed with the application.

The details to be filled in this section remain the same for most types of taxpayers. There will be fewer fields for non-residents, UN bodies, and TDS/TCS collectors.

Some fields will be auto-populated based on part A of the registration, while you must fill in the other sections such as Trade Name, Constitution of Business, District, Sector, Commissionerate code, Division code, Range code, Reason to obtain registration, Date of commencement of Business, Date on which liability to register arises, and Indicate any existing registrations.

You also get the option to select Yes/No as to whether you are applying for registration as a casual taxable person or not and if you are opting for a composition. Click on Save & Continue.

In this section, you must fill up details regarding the promoter/partner/proprietor. Fill in the person’s First Name (mandatory), Middle Name, and Last Name.

Fill in their father’s First Name (mandatory), Middle Name, and Last Name. Enter your date of birth, mobile number, email address, gender, and telephone number with the STD code.

Then enter the necessary residential address and upload a photograph in jpeg format that is of max 1 MB in size. Click on Save & Continue.

An authorized signatory is a person who is a part of the business and will be responsible for adhering to all GST requirements such as authentication of documents, returns, and any refund applications.

The information asked here is similar to the previous section. Enter identification details such as the designation/status, DIN (Director Identification Number), PAN, Passport number, and Aadhaar number.

Select Yes/No to whether you are a citizen of India. Click on Save & Continue.

This section is not mandatory but you can fill in the details if you are taking the help of a GST practitioner or some other type of authorized representative.

Add their enrolment ID, name of the person, email address, mobile number, designation/status, PAN, Aadhaar number, telephone number with STD code, and FAX number with STD code. Click on Save & Continue.

The place of the business section requires you to fill in details regarding the operational location of the business.

Enter the address of your business as per the required fields, latitude and longitude, and state details including the district and PIN code.

Fill in the contact information of the business such as the official email address, office telephone number, office FAX number with STD code, and office mobile number. Select the nature of possession of the business premise.

Upload documents that prove the principal place of business such as a utility bill for the premise. Select the nature of the business activity being carried out from the given options.

Then select Yes/No for whether you have an additional place of business. Click on save and continue. 

You will have to fill up this section only if you selected ‘Yes’ for an additional place of business in the previous section. If you’ve not, then simply proceed to the next step.

Under the goods and services tab you must select the item of goods and services that your business is selling by searching the correct HSN for goods or SCC for services. Click on save and continue.

In this section add your bank account details such as the account number, type of account, and the IFSC code. Upload a document that acts as proof of the bank account details you have entered. 

This section will ask you to fill up state-specific information if it is applicable to you.

Fill in the details such as professional tax employee code (EC) number, professional tax registration certificate (RC) number, state excise license number, and the name of the person in whose name the excise license is held. Click on save and continue. 

In this section select Yes/No for Aadhaar authentication. If you select ‘Yes’ then you will not have to mandatorily make a site visit. The Aadhaar authentication process is not requested for non-residents, UN bodies, and TDS or TCS applicants. 

The final step for part B of the online business GST registration is the verification section. Here you must choose a method of verification between using a digital signature, e-signature, or EVC.

Once you finish the verification an ARN (Application Reference Number) is generated and sent to the mobile number and email address of the authorized signatory.

For those who selected ‘Yes’ to Aadhaar authentication, they must complete the process by clicking on the link sent to their email ID, and then you will get your ARN.

Visit the official GST portal and navigate through the following tabs - 'Services’ > ‘Registration’ > ‘Track Application Status.’

Enter your ARN number & Captcha code. Once you do this, you’ll be able to see the status of your GST registration as one of the following:

• Pending for processing - This status denotes that your application has been filed successfully but it is pending to be processed by the tax officer. 

• Pending clarification - This status notifies you that the tax officer has requested clarification on your application. This clarification must be done within 7 days from the date of the notice given for clarification.

• Clarification filed-Pending for order - This status denotes that the clarification has been filed successfully and that the application is pending with the tax officer for order.

• Clarification not filed-Pending for order - This status tells that the clarification was not filed within the given time period and the application is pending to be rejected by the tax officer. 

• Approved - Once the tax officer has verified and approved the application you will be sent the Registration ID and password via email. 

• Rejected - This status denotes that your GST application has been rejected. 

• Withdrawn - This status is shown when you/the applicant/taxpayer has voluntarily chosen to withdraw the GST application. 

• Visit the official GST portal

• Log in using the Registration ID and the password that was mailed to you after the successful completion of your GST registration process.

• Once you enter the username and password you will have to navigate through the following tabs - ‘Services’ > ‘User Services’ > ‘View/Download Certificates’ > ‘Download’.

• Here you will get the option to download your GST registration certificate.