How to get new GST number in india?

How to Do GST Registration Online

GST registration is a process where businesses that are associated in the sale and purchase of goods and services register for Goods and Service Tax.

Every company with turnover more than 40, 00,000 INR (for goods) or 20, 00,000 INR (for services) are required to have a GST Number.

Apart from these, any business associated in the Interstate / Across India supply of goods or anyone who makes taxable supplies on behalf of someone needs to get a GST registration.

Process can take 3-7 days to complete, if any business is coming under criteria of GST Number and they don’t have GST then it can lead to fine of 10,000 INR else have to pay the Amount of Tax Saved

The GST registration process is online process.

Steps to Register GST

                                  Part A of Registration

Step: 1 Log On https://www.gst.gov.in/

Go into service – Registration – New Registration

Step: 2 Enter Details

• Select New Registration
• In the drop-down 1, select Category Taxpayer
• In the drop-down 2, select State/UT
• In the drop-down 3, select District
• Enter the Name of Business as mentioned in PAN
• Enter PAN number
• Enter detail like an Email Address and Mobile Number. 
• You will receive the OTP on the registered email id and mobile number
• Click on Proceed

Step: 3 OTP Verification

Enter the OTP received on the Email and Mobile Entered. Click on Continue, If you have not received the OTP click on Resend OTP.

                                  Part B of Registration

Step: 4 Enter TRN

Once again go to GST portal. Click on New Registration & Click on TRN.

Enter TRN no & CAPTCHA Code then Proceed.

Step: 5 User Credentials Verify OTP

You will receive an OTP on the registered Mobile/Email.

Enter the OTP and click on Proceed.

Step: 6

My Saved Application page is Displayed.

You can editthe application by clicking on Edit (White Pen Box)

Step: 7   The Registration Application form with various tabs

7 (a) Business Details tab:

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

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

Note: Trade name of the business is different from the legal name of the business.

b) In the Constitution of Business drop-down list, select the type of constitution of your business. This will be validated with the CBDT Database for a match with the PAN entered in Part A of the form.

c) In the District drop-down list, select the district of your business.

d) In the Option for Composition field, select Yes in case you want to opt for the Composition Levy, or else select No.

In case of Yes

1. Select the checkbox for category of registered person.

    ii. Select the checkbox for accepting the declaration for opting for Composition Levy.

Regular taxpayer can opt for the Composition Levy, if the Taxpayer expects likely aggregate turnover will remain below the threshold limit specified, for opting the Composition Levy

Select the Date of commencement of Business using the calendar

Select the Date on which liability to register arises using the calendar

•The registration for a normal taxpayer shall be effective from the date on which the person becomes liable for registration, if he files the application for new registration within 30 days from the date on which the liability to register arises. However, in case of delay in filing of application of New Registration, the date of liability to register remains same, but effective date of registration shall be the date of grant of registration.

• A casual taxable person shall electronically submit an application, at least five days prior to the commencement of business.

• In case of Casual Taxpayer, date on which liability to register arises is auto filled.

• In case of Reason to obtain Registration selected as Voluntary Basis, this field is disabled and visible.

Are you applying for registration as a casual taxable person? (Yes/No)

 In case of Yes

i. In the Estimated supplies and Estimated Net Tax Liability field, enter the estimated turnover and Net Tax Liability.

ii. The casual taxpayer may opt to pay the estimated tax liability by clicking the CREATE CHALLAN button.

• Casual taxable person means a person who occasionally undertakes transactions involving supply of goods and/ or services in a taxable territory, where he has no fixed place of business.

• A person applying for registration as a casual taxable person, while submitting the Application form, creates a Challan and a Provisional GSTIN is generated by the GST Portal, for enabling taxpayer to make advance deposit of tax. An acknowledgement is issued electronically only after the deposit is made in the electronic cash ledger.

• You can also create multiple challans if the payment status is shown as failed for the previous challan.

In the Reason to obtain registration drop-down list, select the reason to obtain registration for your business.

Note: In case you want to register as Input Service Distributor (ISD), all you need to do is select Input Service Distributor only, under Reason to obtain registration in the Business 

Details section of PART B of the New Registration Application.

Note:

• In case you want to register as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors, select Reason for Registration as “Corporate Debtor undergoing the Corporate Insolvency Resolution Process with IRP/RP” from the drop-down list.
• The IRP/RPs can apply for new registration on GST Portal on behalf of the Corporate Debtors, in each of the States or Union Territories, on the PAN and CIN of the Corporate Debtor, where the corporate debtor was registered earlier.
• Please enter the date of your appointment as IRP/RP as the “Date of Commencement of Business”, in case of registration as IRP/RP.
• You need to upload the scanned copy of the notification through which Corporate Debtor has gone through the Corporate Insolvency Resolution process and the appointment of IRP/RP.

For SEZ Unit, as Reason to obtain registration

i. In case you want to register as SEZ Unit, all you need to do is select SEZ Unit under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.

ii. Select the Name of SEZ from the drop-down list and Enter the Designation of Approving Authority.

iii. Enter the Approval Order Number and select the Approval date of Order using the calendar.

iv. Select the Period of Validity using the calendar.

Note:

• For applicant/taxpayer applying for Registration as SEZ Unit, period of validity needs to be provided as a mandatory requirement.
• Post expiry of the validity, as entered in the registration application, the registration can be cancelled by the applicant/taxpayer. 30 days before the expiry of the validity of SEZ Unit, an e-mail and SMS will be sent to the Authorized Signatory of the applicant/taxpayer.
• Or else, Tax-officer can also initiate suo-moto cancellation proceedings after the expiry of the validity, in case Letter of Approval (LOA)/Letter of Permission (LOP) extension of date is not given by the taxpayer.
• SEZ details including period of validity of LOA/LOP can be amended through process of core amendment of registration, if required. Click here for details.

v. Click the Choose File button to upload LOA/LOP issued by SEZ Authority, Government of India by choosing Letter of Approval or Letter of Permission issued.

Note: For SEZ Developer, as Reason to obtain registration

i. In case you want to register as SEZ Developer, all you need to do is select SEZ Developer under Reason to obtain registration in the Business Details section of PART B of the New Registration Applicatio

ii. Select the Name of SEZ from the drop-down list and Enter the Designation of Approving Authority.

iii. Enter the Approval Order Number and select the Approval date of Order using the calendar.

iv. Select the Period of Validity using the calendar.

Note:

• For applicant/taxpayer applying for Registration as SEZ Developer, period of validity needs to be provided as a mandatory requirement.
• Post expiry of the validity, as entered in the registration application, the registration can be cancelled by the applicant/taxpayer. 30 days before the expiry of the validity of SEZ Developer, an e-mail and SMS will be sent to the Authorized Signatory of the applicant/taxpayer.
• Or else, Tax-officer can also initiate suo-moto cancellation proceedings after the expiry of the validity, in case Letter of Approval (LOA)/Letter of Permission (LOP) extension of date is not given by the taxpayer.
• SEZ details including period of validity of LOA/LOP can be amended through process of core amendment of registration, if required. Click here for details.

v. Click the Choose File button to upload LOA/LOP issued by SEZ Authority, Government of India by choosing Letter of Approval or Letter of Permission issued.

vi) In the Indicate Existing Registrations section, select the existing registration type, Registration No. and Date of Registration. Click the Add button.

Note: You can include registration type as Central Sales Tax Registration Number, Central Excise Registration Number, Service Tax Registration Number etc.

h) Click the SAVE & CONTINUE button.

i) In case, you have opted as a composition taxpayer and selected the Category of Registered Person as “Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available”, then below screen will appear.

j) Select the checkbox to confirm that you are not in the business of manufacturing of any of the commodities as shown in the screenshot below and then click CONFIRM.

k) You will notice a blue tick on the Business Details section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.

7 (b) Promoter/ Partners tab:

This tab page displays the details of the stakeholders chosen in the constitution of business detail. You can enter details of upto 10 Promoters or Partners.

1. In the Personal Information section, enter the personal details of the stakeholder like name, date of birth, address, mobile number, email address and gender.

b) In the Identity Information section, enter the official information of the stakeholder.

v.

1. In the Designation / Status field, enter the designation of the stakeholder.
2. In the Director Identification Number (DIN) field, enter the DIN of the stakeholder issued by Ministry of Corporate Affairs. This number is not mandatory in case of proprietorship.
3. In case you are a citizen of India, select Yes or else select No. In case of NO, In the Passport Number field, enter the passport number.
4. In the Permanent Account Number (PAN) field, enter the PAN of the stakeholder.
5. In the Aadhaar Number field, enter the Aadhaar number of the stakeholder.

Note: DIN number is mandatory in case of:

• Private Limited Company

• Public Limited Company

• Public Sector Undertaking

• Unlimited Company

• Foreign Company registered in India

c ) In the Residential Address in India section, enter the address details of the stakeholder. 

• The pin on the map can also be moved to the appropriate location. Click the Confirm button once the pin has been placed at the correct location.
• The pin on the map can also be moved to the appropriate location. Click the Confirm button once the pin has been placed at the correct location.
• Based on the selection of the address, a few fields under Residential Address will be auto-populated. 
• To change the address, the user can click the Reset Address button.

d) In the Document Upload section, click the Choose file button. Navigate and upload the photograph of the stakeholder.

 You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.

      e) In case the promoter or partner is also the authorized signatory, select the Also Authorized Signatory as Yes and details will be auto-populated in the Authorized Signatory tab.

      f) Click the SAVE & CONTINUE button.

Note: To add more details of promoter or partner, click the ADD NEW button and repeat the steps each time after adding the details of the stakeholder

7 (c) Authorized Signatory tab:

In case the promoter or partner is also the authorized signatory, select the Also Authorized Signatory as Yes and details will be auto-populated in the Authorized Signatory tab.

This tab page displays the details of the authorized signatory. You can enter details of upto 10 authorized signatories.

a) In case you are the Primary Authorized Signatory, select the checkbox for Primary Authorized Signatory.

b) In the Personal Information section, enter the personal details of the authorized signatory like name, date of birth, mobile number, email address and gender.

c) In the Identity Information section, enter the official information of the stakeholder.

1. In the Designation / Status field, enter the designation of the authorized signatory.
2. In the Director Identification Number (DIN) field, enter the DIN of the authorized signatory issued by Ministry of Corporate Affairs. This number is not mandatory in case of proprietorship.
3. In case you are a citizen of India, select Yes or else select No.

a. In case of NO

b. In the Passport Number field, enter the passport number.

1. In the Permanent Account Number (PAN) field, enter the PAN of the authorized signatory.
2. In the Aadhaar Number field, enter the Aadhar number of the authorized signatory.

Note: DIN number is mandatory in case of:

• Private Limited Company

• Public Limited Company

• Public Sector Undertaking

• Unlimited Company

• Foreign Company registered in India

Note:

If you provide your Aadhaar here, (other than companies / LLP) you can file your returns etc. using e-Sign based on Aadhaar without requirement of Digital Signature.

d) In the Residential Address section, enter the address details of the authorized signatory. Based on the State selected, select the district and enter the corresponding pin code.

• You can select the address from the Locate your address field on the map. On typing the address, you will be given a list of options. Select from the list and click the Confirm button.
• The pin on the map can also be moved to the appropriate location. Click the Confirm button once the pin has been placed at the correct location.
• Based on the selection of the address, a few fields under Residential Address will be auto-populated.
• To change the address, the user can click the Reset Address button.

e) In the Document Upload section, click the Choose file button. Navigate and select the Proof of Appointment and photograph of the authorized signatory.

Note:

You can upload PDF or JPEG files with maximum file size for upload of as 1 MB for Proof of appointment of Authorized Signatory and 100 KB as photograph of the authorized signatory.

f) Click the SAVE & CONTINUE button. 

Note:

To add more details of authorized signatory, click the ADD NEW button.

7 (d) Authorized Representative tab:

This tab page displays the details of the authorized representative.

a) Select Do you have any Authorized Representative using the radio button.

(i). In case of GST Practitioner

a. In the Enrolment ID field, enter the enrolment ID of the authorized representative.

b. Click the SEARCH button.

Note: All details of the authorized representative will be auto-populated from the GST Portal.

(ii). In case of Other

a. In the Name of Person section, enter the name, designation, mobile number and email address of the authorized representative.

b) Click the SAVE & CONTINUE button.

7 (e) Principal Place of Business tab:

This tab page displays the details of the principal place of the business. Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally the address where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

Note:  In case you are applying for registration as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors, In the Principal Place of business/ Additional place of business, you need to provide details as specified in original registration of the Corporate Debtors.

1. In the Address section, enter the address details of the principal place of business. Based on the State selected, select the district and enter the corresponding pin code. In the District and Sector/ Circle / Ward / Charge/ Unit drop-down list, select the district and sector/circle/ward/charge/unit number of your business. In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate choice.
2. Note: The State cannot be edited in this tab. It is displayed on the basis of the State selected in Part A of the Registration process.

Note: In case you don’t know the Center Jurisdiction, click the link to know about your Center Jurisdiction.

b) In the Contact Information section, enter the official contact details like Email address, telephone number (with STD Code), mobile number field and fax number (with STD Code).

c) In the Nature of Possession of Premises drop-down list, select the nature of possession of premises.

Note: In case you need to upload multiple documents, kindly append all the documents to be uploaded as single file and choose ‘Others’ value from ‘Nature of possession of business’ drop-down and select ‘Legal Ownership document’ value as Proof of Principal Place of Business and upload it.

d) In the Document Upload section, click the Choose file button. Navigate and select the proof of Principal Place of Business document.

Note:

• You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.
• You can upload these documents for the proof of Principal Place of Business.
• For Own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.  
• For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
• For premises not covered above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
• In case you need to upload multiple documents, kindly append all the documents to be uploaded as single file and choose ‘Others’ value from ‘Nature of possession of premises’ dropdown and select ‘Legal Ownership document’ value as Proof of Additional Place of Business and upload it.

e) In the Proof of SEZ Unit/SEZ Developer approval for the premises section, click the Choose File button to upload the proof of SEZ unit or SEZ developer approval for the premises.

Note:

• You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.
• This attachment section is mandatory only if you have selected SEZ unit / Developer in ‘Reason to Obtain Registration’ in Business Details tab.
• Please read the instructions specified on the form for uploading any documents.

f) Select the checkbox for Nature of Business activities being carried out at above mentioned premises.

g) In case you have additional place of business, select Yes for Have Additional Place of Business.

h) Click the SAVE & CONTINUE button.

• Based on the pin code entered in “Principal Place of Business” tab by the applicant, State and Centre Jurisdiction gets displayed in the drop-down option for them. 
• You can select the address from the Locate your address field on the map. On typing the address, you will be given a list of options. Select from the list and click the Confirm button. 
• The pin on the map can also be moved to the appropriate location. Click the Confirm button once the pin has been placed at the correct location. Based on the selection of the address, a few fields under Residential Address will be auto-populated. 
• To change the address, the user can click the Reset Address button.

The display of the jurisdiction is based on the PIN codes mapped with these jurisdictions.

A sample screenshot has been provided below for reference.

Center Jurisdictions

7 (f) Additional Places of Business tab

This tab page displays the details of the additional place of the business.

Enter the number of additional places of business and click the ADD NEW button. Enter the details similarly like Principal Place of Business Details provided above.

Note: You cannot enter additional places of business here if you have selected No for Have Additional Place of Business in Principal Place of Business Tab.

Note:  In case you are applying for registration as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors, In the Principal Place of business/ Additional place of business, you need to provide details as specified in original registration of the Corporate Debtors.

Note:

• You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.
• You can upload maximum of 2 documents.
• You can upload these documents for the proof of Principal Place of Business.
  • For Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.  
• For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. For premises not covered above – A copy of the consent letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents can be uploaded.

7 (g) Goods and Services tab:

This tab page displays the details of the goods and services supplied by the business.

 (i). Goods Tab: In some cases, you may know the HSN Code, and in some cases you might not know the HSN Code. Follow the steps given below to fill the HSN Code.

In case you know the HSN Code:

Let us take an example that you need to add the HSN Code 6105. To add the HSN Code

a. In the Search HSN Chapter by Name or Code field, enter the first four digits 6105 from the HSN Code. HSN Code is successfully added.

Note: In case you deal with Goods or Commodities, you need to mention the HSN Code in the Goods tab. In case you deal with services, you need to mention the Service Classification Code in the Services tab. You can add maximum 5 goods and 5 services. In case, you have more than 5 goods or services, you must add the top 5 goods or services you are dealing with.

Note: In case, you have opted as a composition taxpayer in Business Details tab and selected the Category of Registered Person as “Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available”, then below screen will appear.

In case you do not know the HSN Code:

Let us take an example where the dealer deals with cotton textile.

a. In the Search HSN Chapter by Name or Code field, type cotton; related HSN Chapter list is displayed. From the displayed list, scroll and select the appropriate option (in this case 5208). HSN Code is successfully added.

(ii). Services Tab: In some cases, you may know the Service Classification Code, and in some cases you might not know the Service Classification Code. Follow the steps given below to fill the Service Classification Code.

In case you know the Service Classification Code:

Let us take an example that you need to add the Service Classification Code 995478. To add the Service Classification Code, perform the following steps:

a) In the Search Service Classification Code field, enter the first four digits 9954 from the Service Classification Code. Service Classification Code is successfully added.

In case you do not know the Service Classification Code:

Let us take an example where the dealer deals with other building completion and finishing services.

a) In the Search HSN Chapter by Name or Code field, type other building; related Service Classification Code list is displayed. From the displayed list, scroll and select the appropriate option (in this case 995478). Service Classification Code is successfully added.

b) Click the SAVE & CONTINUE button.

7 (h) Bank Accounts tab:

Details to be entered in Bank Accounts tab has been made optional and non-mandatory w.e.f. 27th Dec 2018. You can now enter the Bank Accounts details by filing an Amendment application only. Post grant of GSTIN, when you login for the first time on the GST Portal, you will be prompted to file a non-core amendment application to enter Bank Accounts details.

This tab page displays the details of the bank accounts maintained for conducting business. You can enter details of upto 10 Bank Accounts.

Enter the number of bank accounts and click the ADD NEW button.

a) In the Account Number field, enter the account number of the Bank.

b) In the Type of Account drop-down list, select the type of account.

c) In the Enter Bank IFSC field, enter the IFSC code of the Bank.

d) In the Document Upload section, click the Choose file button. Navigate and select the scanned copy of Bank passbook/ statement.

e) Click the SAVE & CONTINUE button.

Note:

In case you don’t know the IFSC code, click the here Link to know the IFSC code.

Alternatively, you can also find the IFSC code in the cheque book or the cheque leaflet of your Bank.

You can upload document PDF or JPEG files with maximum file size for upload of as 1 MB.

In case you want to add details of more Bank accounts, click the ADD NEW button.

7 (i) State Specific Information tab:

This tab page displays the details of the state.

a) In the Professional Tax Employee Code (EC) No. field, enter professions tax E.C number.

b) In the Professional Tax Registration Certificate (RC) No. field, enter professions tax R.C number.

c) In the State Excise License No. field, enter state excise license number.

d) In the Name of the person in whose name Excise License is held field, enter the name of the person in whose name excise license is held.

e) Click the SAVE & CONTINUE button.

7 (j) Aadhaar Authentication tab:

This tab page displays the details of the verification for Aadhaar authentication submitted in the form. You can opt Yes or No for Aadhaar authentication of Promoters/ Partners, Authorized Signatories.

Aadhaar authentication is based on constitution of business (COB). The following table explains and lists the Aadhaar authentication for different constitution of business:

In case, you have selected Yes:

1. Select Yes, in case, you want to opt for Aadhaar authentication of Promoters/ Partners, Authorized Signatories.
2. From the list displayed on the Aadhaar Authentication tab, select at least one person for Aadhaar authentication. Click the SAVE & CONTINUE button.

Note:

• Once you have opted “Yes” for Aadhaar authentication while registering on the GST Portal and registration application is submitted, an authentication link will be shared on mobile number & email (as given in registration application on GST Portal), of Promotor/Partner, and Primary Authorized Signatory which are selected upon submission of registration application.
• If you have opted “Yes” for Aadhaar authentication, while registering on the GST Portal and your Aadhaar authentication has been successfully validated, your application will be deemed approved within 7 Working days. The registration application submitted by you will not be marked for mandatory site visit. If Tax Official raises SCN within 7 working days, then you will have 7 working days to reply to it. Tax Official can take further action on that reply within 7 working days. If Tax Official doesn’t take any action in 7 working days, therefter, then application will get deemed approved after 7 working days.
• In case, you have opted “No” for Aadhaar authentication, while registering on the GST Portal, Registration application will not be deemed approved within 7 Working days. Registration will be marked for mandatory site visit and approval thereafter, by the Tax Official. Registration application will get deemed approved after 30 calendar days, if Tax Official doesn’t take any action. If Tax Official raises SCN within 30 calendar days, then you will have 7 working days to reply to it. Tax Official can take further action on that reply within 7 working days. If Tax Official doesn’t take any action within 7 working days, then application will get deemed approved.
• You will receive authentication link on mobile number and e-mails IDs of the Promoters/ Partners, or Authorized Signatories as selected here.
•  Please note you will receive common OTP on mobile number and E-mail ID linked with your Aadhaar for its authentication.
• ARN would be generated once Aadhaar Authentication exercise is completed for all applicable persons whose name are selected in this table.

In case, you have selected No:

 a) Select No, in case, you do not want to opt for Aadhaar authentication of Promoters/ Partners, Authorized Signatories. You will receive a warning message that you have opted No for Aadhaar authentication. Click OK.

 Note: In case, you have opted “No” for Aadhaar authentication, while registering on the GST Portal, Registration application will not be deemed approved within 7 Working days. Registration will be marked for mandatory site visit and approval thereafter, by the Tax Official.

b) You can upload E-KYC documents for Primary Authorized Signatory and at least one Promoter/Partner.

Note: File with PDF or JPEG format is only allowed. The maximum size for upload is 2 MB.

Note: Ensure that the E-KYC documents selected for upload have your name as spelled in PAN.

c) Click the SAVE & CONTINUE button.

Note: You can click the DELETE button to delete the uploaded documents.

7 (k) Verification tab:

This tab page displays the details of Promoters/ Partners, Authorized Signatories for getting the Aadhaar authentication link.

Note: In case you want to register as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors, you need to submit the registration application electronically on GST Portal under DSC of the IRP or RP

a. Select the Verification checkbox.

b. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

c. In the Place field, enter the place where the form is filed.

d. After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

Digitally signing using DSC is mandatory in case of LLP and Companies.

The Enrolment Application can be electronically signed using E-Signature only if the authorized signatory has an Aadhar number and same is mentioned in the Authorized signatory tab page of the Enrolment Application. This is because E-Signature is an Aadhar based electronic verification service.

In Case of DSC:

e. Click the SUBMIT WITH DSC button.

Note: In case, your DSC is not registered, you will need to register DSC.

Note:

• Make sure your DSC dongle is inserted in your laptop/ desktop.

• Make sure emSigner (from eMudra) is running on your laptop/ desktop with administrator permissions.

To check if the emSigner is running on your laptop/ desktop, perform the following steps:

1. Click the item tray.

2. Double click the emSigner icon.

3. Click the Hide Service button to minimize the dialog box.

4. Select the certificate and click the SIGN button.

5. Enter the PIN (dongle password) for the attached DSC.

Note:

To view the details of your DSC, click the View Certificate button.

f. Click the PROCEED button.

g. Select the certificate and click the SIGN button.

h. The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

You can track the status of your application using the Services > Registration > Track Application Status command.

In Case of E-Signature:

e. Click the SUBMIT WITH E-SIGNATURE button.

f. In the Please select Service Provider option, select the appropriate Service Provider.

Note: C-DAC and NSDL are e-sign Service Providers (Both are free of cost).

g. Select the checkbox for declaration.

h. Click the CONTINUE button.

Note: OTP will be sent to your e-mail address and mobile phone number registered with Aadhaar.

 i. Verify Aadhaar OTP screen is displayed. Enter the OTP received on your e-mail address and mobile phone number registered with Aadhaar. Click the SUBMIT button.

The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

In Case of EVC:

e. Click the SUBMIT WITH EVC button.

f. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.                 

g. The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

Aadhaar Authentication (E-KYC) via link shared on GST registered mobile number and e-mail IDs

Once you have opted “Yes” for Aadhaar authentication while registering on the GST Portal and registration application is submitted, an authentication link will be shared on GST registered mobile number and e-mail IDs of the Promoters/ Partners and Authorized Signatories. Aadhaar authentication link will be received on e-mail IDs of the Promoters/ Partners or Authorized Signatories as mentioned in the registration application and is valid only for 15 days.

• Please note you will receive common OTP on mobile number and E-mail ID linked with your Aadhaar for its authentication.

Step : 8

Click the authentication link received on GST registered mobile number and e-mails IDs of the Promoters/ Partners, Authorized Signatories. Select the Consent for Authentication.

(i) Enter your VID

                        OR

(ii) Enter your Aadhaar Number.

Step : 9

Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the UIDAI and click the VALIDATE OTP button.

Note: You can request for Aadhaar OTP again only after 45 seconds has passed from the previous request of Aadhaar OTP.

Step : 10

A success message is displayed when Aadhaar is successfully verified for e-KYC authentication. Click OK.

Note:

• Aadhaar authentication link will be received on e-mail IDs of the Promoters/ Partners or Authorized Signatories as mentioned in the registration application and is valid only for 15 days.
• Please note you will receive common OTP on mobile number and E-mail ID linked with your Aadhaar for its authentication.
• If Aadhaar authentication link is used once for authentication, same authentication link cannot be accessed again.

• Navigate to My Saved Applications > Aadhaar Authentication Status > RESEND VERIFICATION LINK, to resend the authentication link to mobile number and e-mails IDs of the Promoters/ Partners or Authorized Signatories mentioned in the application. You need to verify your Aadhaar details within 15 days of the generation of the TRN. A sample screenshot has been provided below for reference.