Introduction to GST Registration

Goods and Services Tax, which is commonly known as GST is one of the biggest tax reforms this country has
seen. Goods and Services Tax is a destination-based tax and is a single tax that subsumes previously existing
taxes such as Central Excise, VAT, Entry Tax, Octroi, Service Tax, etc. So, basically GST replaces all the
indirect taxes levied on goods and services by States and Central government.

GST was rolled out nationwide on July 1, 2017. GST in India follows a dual model where both the State and the
Central government levy tax on goods and services.

All businesses are required to obtain a GST identification number (GSTIN) in every state the business is
making outward supplies. The first step in the adoption of this new taxation regime is to assess whether the
business is liable to register and accordingly obtain the GST registration.

Liability for GST Registration

The threshold limit for turnover beyond which a taxable person will be liable to apply for GST registration is
as follows –

Up to March,2019
 Special category states (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
Tripura, Himachal Pradesh and Uttarakhand) – INR 10 lakhs
 Rest of India – INR 20 lakhs

From 1st April,2019

 Special category states (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
Tripura, Himachal Pradesh and Uttarakhand) – INR 20 lakhs
 Rest of India – INR 40 lakhs

In the 32nd GST council meeting held on 10th January 2019, States are given an option to opt for new
registration limits or can continue with the previous threshold.

All existing dealers registered with any of the current laws (VAT/Excise/Service Tax) will also need to register
under GST by default.

Important Note: The turnover considered here is the aggregate pan-India turnover (including value of taxable,
exempt and export supplies) of a business entity, and not state-wise.

Mandatory GST Registration

As per the Goods & Service Tax registration guidelines, the following categories of suppliers need to
mandatorily register irrespective of turnover:

 Taxable person carrying on interstate supplies

 Casual and non-resident taxable persons
 Businesses liable to pay tax under reverse charge
 Agents supplying on behalf of a taxable person
 Input service distributor
 Sellers on e-commerce platforms
 All e-commerce operators
 Person supplying online information and database access or retrieval services from outside India to an
unregistered person in India
 Persons responsible to deduct TDS
GST Registration Procedure
For Dealers Registered under Existing Central and State Tax
 All the dealers registered under existing law and having a PAN, shall access the common GST portal
and enrol by validating his e-mail ID and Mobile Number
 Upon enrolment for GST, a dealer will be allotted with a provisional certificate of registration in Form
GST REG-25. If a dealer has obtained multiple registration on the basis of single PAN under existing
law, such dealer will be granted only one provisional Registration. In case of centralized registration
under Service Tax, a dealer will be granted with single provisional registration in the state or union
territory in which the he was registered earlier.
 Within 3 months, dealers are required to submit Form GST REG-24in the GST Portal along with
information and GST registration documents as prescribed.
 If the information provided is complete and satisfactory, final registration certificate will be issued
in Form GST REG-06.
 If the details submitted are not satisfactory, a show cause notice will be issued in Form GST REG-27,
and there will be a hearing before cancelling the provisional registration. If the show cause hearing is
not successful, or if the details are not provided within the stipulated period, the provisional
registration allotted in Form GST REG-25will be cancelled by issuing an order in Form GST REG-26.
 During transition, if a taxable person is not required to register under GST, but was previously
registered (Central and State law), he has an option to cancel the provisional registration issued by
submitting the Form GST REG-28.

For New Businesses / New GST Registrations

Whether one is a regular dealer or a composite tax payer, one needs to do the following for obtaining new GST
registration:

 Fill Part-A of Form GST REG-01. Provide PAN, mobile number, and E-mail ID, and submit the form.
 The PAN is verified on the GST Portal. Mobile number, and E-mail ID are verified with a one-time
password (OTP).
 One will receive an application reference number on one's mobile and via E-mail.
 Fill Part- B of Form GST REG-01and specify the application reference number received. Attach other
required documents and submit the form. Following is the list of documents to be uploaded –
o Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and
authorized signatory
o Constitution of taxpayer : Partnership deed, registration certificate or other proof of
constitution
o Proof of principal / additional 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 – copy of rent / lease agreement along with owner's
(landlord) documents like latest property tax receipt or Municipal Khata copy or copy
of electricity bill.
o Bank account related proof : Scanned copy of the first page of bank pass book or bank
statement
o Authorization forms: For each authorized signatory, upload authorization copy or a copy of
resolution of managing committee or board of directors in the prescribed format.
 If additional information is required, Form GST REG-03will be issued. One needs to respond in Form
GST REG-04 with required information within 7 working days from the date of receipt of Form GST
REG-03.
 If one have provided all required information via Form GST REG-01or Form GST REG-04, a
certificate of registration in Form GST REG-06 will be issued within 3 days from date of receipt
of Form GST REG-01 or Form GST REG-04.
 If the details submitted are not satisfactory, the registration application is rejected using Form GST
REG-05.
For Other Stakeholders
Form No. Form Type
Form GST Application for Registration as Tax Deductor or Tax Collector at Source
REG-07
Form GST Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at
REG-08 Source
Form GST Application for Registration for Non Resident Taxable Person
REG-09
Form GST Application for registration for a person supplying online information and data base access or
REG-09A retrieval services from a place outside India to a non-taxable online recipient
Form GST Application for extension of period of operation by Casual Taxable person and Non-Resident
REG-10 Taxable Person
Form GST Application for allotment of Unique ID to UN organizations or Multilateral Financial
REG-12 Institution or any other class of person as notified by the commissioner
Amending GST Registration Details
 Any change in details furnished at the time of registration must be submitted within 15 days from the
date of such changes in Form GST REG-13.
 Specific changes in Form GST REG-11relating to the name of the business, partner details, managing
committee, and so on, require approval from an officer. After verification, an approval order by the
officer is sent in Form GST REG-14 to amend the details.
 Changes in business details that result in change of PAN number of the registered tax payer, require a
fresh registration in Form GST REG-01.

Cancellation of GST Registration Online

Applying for Cancellation of Online GST Registration
 A registered taxable person seeking cancellation of registration, should submit Form GST REG-
14along with details of closing stock (Inputs, Semi finished goods, finished goods and capital goods), tax
liability and tax payment along with relevant documents within 30 days.
 A taxable person who has voluntarily registered is allowed to apply for cancellationonly after
completion of 1 year of registration.

Cancellation of GST Registration by an officer

The registration granted to a taxable person will be cancelled by officer under following cases:

 Business is not conducted from the declared place of business

 Invoice or bill is issued without supply of goods or services in violation of the provisions of this Act, or
the rules
 A Regular dealer has not furnished returns for consecutive 6 months / A Composition dealer has not
furnished returns for 3 consecutive quarters
 Business discontinued, amalgamated with other entity, demerger
 Change in constitution of business
 Registration has been obtained by means of fraud, wilful misstatement or Suppression of facts etc.

GST Registration Cancellation process

 A notice in Form GST REG-16will be issued to the taxable person to show cause Within 7 days, the
taxable person need to respond to the notice as Why his registration should not be cancelled in Form
GST REG 17
  If the reply is found to be satisfactory, the officer will drop the cancellation proceedings by issuing an
order in Form GST REG-19. If the details are not satisfactory, the officer will issue an order in Form
GST REG 18for cancelling the registration within 30 days from the date of show cause

Revoking a Cancelled GST Registration

 In case the registration is cancelled by an officer, a taxable person can apply for revocation by
submitting Form GST REG-20within 30 days from date of cancellation order
 If the officer is satisfied, the cancellation is revoked by issuing an order in Form GST REG-21within 30
days from date of such application
 If the officer is not satisfied, the revocation application is rejected in Form GST REG-5. Prior to this
rejection, the taxable person will be issued a show cause notice in Form GST REG-22and the taxable
person need reply within 7 working days with the details as Why the application submitted for
revocation should not be rejected in Form GST REG-23
Introduction
The new Goods and Services Tax that is simply called as GST was introduced across the country on July 1,
2017. GST is a single tax that replaces several indirect taxes levied by both the State and the Central
government.

All businesses are required to assess whether the business is liable to register for GST and accordingly obtain
GST registration. The unique registration number must be obtained by every supplier affecting taxable
supplies, subject to a threshold limit, by registering with the tax authorities so that all the operations and data
relating to the business can be correlated and agglomerated.

Check out the below-mentioned eligibility criteria for GST registration and assess whether your business needs
to obtain GST registration.

What is GST Registration?

Every supplier affecting taxable supplies, subject to a threshold limit is liable to get his business registered with
the tax authorities by obtaining a unique identification code (i.e. GSTIN) from the concerned tax authorities so
that all the operations of, and data relating to the business can be agglomerated and correlated.

And this process we call it GST Registration process.

GST Registration Eligibility: Threshold Limit Study

Up to March 2019

 Special category states (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
Tripura, Himachal Pradesh and Uttarakhand) – INR 10 lakhs

 Rest of India – INR 20 lakhs

From 1st April 2019

 Special category states (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
Tripura, Himachal Pradesh and Uttarakhand) – INR 20 lakhs

 Rest of India – INR 40 lakhs

In the 32nd GST Council Meeting held on 10th January 2019, States are given an option to opt for new
registration limits or can continue with the previous threshold.

Important Note: The turnover considered here is the aggregate pan-India turnover (including value of taxable,
exempt and export supplies) of a business entity, and not state-wise.

Aggregate Turnover & GST Registration Eligibility

Example: ABC Pvt Ltd is a manufacturing unit in Calcutta, West Bengal along with unit at Uttarakhand.
Turnover details of all the units are as follows:

Calcutta Unit Rs. 8 lacs

Uttarakhand Unit Rs.11 lacs
Analysis of GST registration considering the above example

Analysis No.1 Uttarakhand unit falls under a special category state. Hence the threshold limit stays as
Rs. 10 lacs to determine GST Registration eligibility
Result In the given case, ABC Pvt. Ltd. would be required to take registration in Uttarakhand due
to aggregate turnover exceeding Rs. 10 Lakhs (Rs. 11 lacs in the given case)

Analysis No.2 Calcutta unit having a turnover of less than threshold limit i.e., Rs. 20 lacs as it does not
fall under a special category state.
Result  But Still, require to be registered separately by virtue of compulsory registration in
the state of Uttarakhand.

 In the given case, the supplier has to separately register for state of Calcutta.

 The aggregate turnover limit of Rs. 20 lacs for other than special category state has
to be overlooked in this case.

Separate Registration for each State vs.GST Registration Eligibility

From the results derived at Analysis 2, it clearly means that for each state for which the supplier is liable for
registration, the supplier will have to take a separate registration even though he may be supplying goods or
services or both from more than one State as a single entity.

Multiple Business Verticals and Eligibility for GST Registration

A person having multiple business verticals in one State may obtain separate registrations for each of the
business vertical, subject to prescribed conditions to be eligible for GST Registration.

For this purpose, a business vertical means:

 A distinguishable component of an enterprise

 That is engaged in the supply of individual goods or services or a group of related goods or services

 Which is subject to risks and returns that are different from those of the other business verticals

Documentation Role in GST Registration Process

The person eligible for GST Registration must keep ready the following documents:

A copy of PAN Card Address proof of place of business

A copy of Aadhar Card Bank account statement/Cancelled cheque
leaf
Proof of business registration or incorporation certificate Digital Signature
Identity and address proof of Promoters/Directors/Partners/Sole Letter of authorization/Board Resolution for
proprietor with photographs Authorized signatory
Benefits to Follow: Determining the Eligibility for GST Registration
The registration will confer the following benefits to the registrant:

 Legally recognised as a supplier of Goods and/or Services;

 Proper accounting of taxes paid on the input goods and/or services;

 Utilisation of input taxes for the payment of GST due on supply of goods and/or services or both;

 Pass on the credit of the taxes paid on the goods and/or services supplied to purchasers or recipients.
How to get GST Registration Certificate?
The registration process for obtaining GST Registration certificate can be easily understood from the three
step process outlined below:

The above is applicable to inter-State suppliers, voluntary registrations, casual taxable persons and persons
liable to reverse charge. The GST Registration Certificate is then issued in Form GST REG-06.

Provisions related to issue of GST Registration Certificate

 Subject to the provisions of the ACT, where the application for grant of registration has been approved,
a GST Registration certificate in FORM GST REG-06 showing the principal place of business and
additional place or places of business shall be made available to the applicant on the common portal
 Goods and Services Tax Identification Number shall be assigned subject to the following characters,
namely:-
o two characters for the State code.
o ten characters for the Permanent Account Number or the Tax Deduction and Collection
Account Number
o two characters for the entity code; and
o one check-sum character
 The registration shall be effective from the date on which the person becomes liable to registration
where the application for registration has been submitted within period of thirty days from such date
 Where an application for registration has been submitted by the applicant after the expiry of thirty
days from the date of his becoming liable to registration, the effective date of registration shall be the
date of the grant of registration
  Every GST Registration certificate shall be duly signed or verified through electronic verification code
by the proper officer under the Act
 Where the registration has been granted, the applicant shall be communicated the registration number,
and the GST Registration certificate within a period of three days

GST Registration Certificate : Special Cases

First Category Persons: The GST Registration certificate issued to a “casual taxable person” or a “non-
resident taxable person” shall be valid for a period specified in the application for registration or ninety days
from the effective date of registration, whichever is earlier, which is further extendable by proper officer for
further period of maximum 90 days at the request of taxable person.

Second Category Persons : Registrants having multiple business verticals within a state or union territory are
required to make separate registration for each of his business verticals and shall be granted separate GST
registration certificate in respect of each of the verticals subject to the following conditions, namely:-

 Such person has more than one business vertical

 The business vertical of a taxable person shall not be granted registration to pay tax by way of
composition when any of its other business verticals is already paying tax under normal GST rates
 All separately registered business verticals of such person shall pay tax under the Act on supply of
goods or services or both made to another registered business vertical of such person and issue a tax
invoice for such supply.

Transferability of GST Registration Certificate

 The situation arise in case of transfer of business owing to succession or otherwise
 To another person as a going concern
 The transferee, or the successor, as the case may be, shall be liable to be registered with effect from the
date of such transfer or succession by making an fresh application for registration
 And in case of transfer as result of amalgamation or de-merger of two or more companies by an order
of a High Court, the transferee shall be liable to be registered with effect from the date on which the
Registrar of Companies issues a certificate of incorporation giving effect to such order of the High
Court

How to download GST Registration Certificate

The GST Registration certificate download could be done by visiting the GST Portal at www.gst.gov.in by
following these simple steps listed below:

Information available in the GST Registration Certificate copy

Introduction
Any taxable person seeking registration under the GST Law implies obtaining a unique number from the
concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input Tax
Credit for the taxes on his inward supplies.

In this article, we help you with the list of documents required for GST registration. The following are the
documents needed for GST registration and it must be submitted by persons or entities applying for GST
registration.

Documents Required for GST Registration India

Here is the list of documents needed for GST registration:

 PAN Card of the Business and Applicant: The first thing in GST registration documents list is to get the
PAN (Permanent Account Number) of the business and of the authorized signatories/applicant
(Directors / Partners / Proprietor)

 Contact details and a valid Email address: A valid mobile number and an email address of the Primary
Authorized Signatory is required to be filled at the time of GST registration.

 Proof of Place of business: Principal Place of Business is the primary location within the State where a
taxpayer's business is performed or where the business's books of accounts and records are kept.

 As a supporting document for GST registration, keep following documents handy :

o Any supporting document giving the title to the ownership of the premises such as Latest
Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

o Copy of the valid Rent / Lease Agreement/Consent letter (as applicable) and

o For every additional place of business in the state, proof of such additional place of business.

 Valid bank account number from India: You need to mention details of the bank accounts maintained
for conducting business. You can enter details of up to 10 Bank Accounts. You will also need to fill the
Indian Financial System Code (IFSC) number of the same bank and branch.

 Other required documents for GST registration:

o List of Goods and Services

o Proof of appointment of Authorized Signatory (Letter of Authorization or copy of board

resolution)

o Authorized Signatories photo (soft copy)

o It is important to have a digital signature (class 2 digital signature) in case of Companies and
LLP’s, of the person who is authorised to sign the GST application

o Incorporation certificate (for Company)

o Other regulatory registration details such as Professional Tax, State Excise License details (If
applicable)

3. What Should be the Size of Each GST registration Document Uploaded

Type of Document Supported Type File Size
Partnership Deed in case of Partnership Firm JPEG, PDF 1 MB
Certificate of Incorporation in case of public limited/ Private limited company/ JPEG, PDF 1 MB
PSU/ LLP/ Unlimited Company
Trust deed/ Registration certificate in case of Trust / Society/ Club/AOP JPEG, PDF 1 MB
Certificate of Establishment in case of Foreign company / Foreign limited JPEG, PDF 1 MB
liability partnership
Photo/copy of Resolution passed by Board of Directors/ Managing Committee JPEG, PDF 100 KB
and Acceptance letter/letter of authorization in case of proof of authorised
signatory
The first page of bank passbook copy/Bank Statement / a cancelled cheque JPEG, PDF 100 KB
1. Introduction
Goods and Services Tax or GST was introduced across the country on July 1, 2017. GST is a single tax that
replaces several indirect taxes levied by both the State and the Central government. All businesses are required
to assess whether the business is liable to register for GST and accordingly obtain GST registration.

To obtain GST registration, the business must make an application in Form Reg-01 and then needs to submit
the required documents in Form Reg-02. Following the successful submission of the registration form, the
taxation officer will carry out a series of verifications. Once the documents have been successfully verified, an
ARN number will be articulated and sent to the registered email ID.

You can check the status of the GST registration by using the ARN number. Follow the step-by-step details
mentioned below to check the GST registration status.

2. ARN Number: Does it Tell About the Status of GST Registration

 ARN number under GST stands for Application Reference Number.
 GST ARN number is generated on the GST Portal automatically on submission of a GST registration
application.
 This number can then be used for tracking the status of GST registration application until GST
Certificate and GSTIN is issued by the Government.
 GST ARN number is generated on the GST Portal after submission of a GST registration application.

So ARN number is like an Application form number which is allotted to applicants as a token for proof of
registration under GST which is used to check the status of GST Registration.

3. How to Check the ARN Status?

Once you have obtained a GST ARN number, the status of the GST ARN can be checked online on the GST
Portal. To check the GST ARN status, follow the steps below:

Step 1 : Access GST Portal at https://gst.gov.in

Step 2 : In the main menu, click on Track GST registration status under Services.
Step 3 : Enter the ARN number in the field provided and complete the CAPTCHA
Step 4 : The status of ARN against the application submitted by you is displayed on the screen
4. How to Understand the ARN Status Message?
It is not necessary that all the applications filed by the applicants get the GST registration status there will be
scenarios where the application is rejected by the officer or retained by the officer for want of more documents
or for clarification on few points etc.

So let us see all those possible scenarios where an applicant may receive different status against the application
made by him.

Scenario Stage Interpreting the meaning

Scenario 1 Form Assigned to Approving It means that the GST application has
Officer been assigned to an Officer. The
application is pending on the
Government’s side with an Officer for
processing.
Scenario 2 Pending for Clarification It means that the processing officer has
requested clarification on the GST
 registration application filed. It also
means that the applicant should submit
the clarification online through the GST
Portal at the earliest
Scenario 3 Clarification Filed – Pending for It means that a clarification has been
Order filed by the applicant for the concerns
raised by the GST Officer and he can
expect an order soon.
Scenario 4 Clarification NOT Filed – Pending It means that the clarification was not
for Order filed by the applicant within the time
provided and An order rejecting the
GST registration application will most
likely be passed by the GST Officer.
Scenario 5 Application Approved It means that the GST registration
application has been approved by the
GST Officer and The applicant will
receive the GSTIN shortly.
Section 6 Application Rejected It means that the GST registration
application has been rejected by the
GST Officer and The applicant will
have to apply again if he needs a GST
registration.
What is GSTIN?
The important identifier for businesses in the GST era is the GSTIN or Goods and Services Tax Identification
Number, or simply GST number. Most businesses on applying for GST number or migrating their registration
under the previous indirect tax regime would have first received a 15 digit provisional GSTIN, followed by
confirmation of the same, once all the relevant documents have been verified.

There can be multiple GSTIN for a single person, being an assessee under the Income Tax Act for every State
or Union Territory in which such person operates from. It becomes compulsory to obtain GSTIN when the
person crosses the threshold limit for GST registration by registering himself under GST.

Unlike the previous indirect tax regime, where multiple registration numbers were present for different laws
like Excise, Service Tax and VAT, it is a single registration number under GST- GSTIN.

How to get a GST number, is thus a natural query for businesses, who are keen to apply for GST number in the
new indirect taxation regime.

What is the importance of GSTIN?

Under GST, knowing one’s GST number India is extremely important for any business – as the suppliers of the
business need to quote the GSTIN correctly as the GST invoice serial number in all the invoices which are
supplied, which will lead to the right allocation of input tax credit. Similarly, businesses should also get GST
number from their customers, and include that in invoices issues to them, as the customers’ input tax credit will
be dependent on this. In short, all businesses should apply for GST number India, as GSTIN is an important
requirement for any business. This will help businesses to not only avail the right input tax credit, but also to
uphold its credibility in the market. Businesses should be thorough about how to get GST number and most
importantly how to apply for GST number in India.

What is the GSTIN format?

As discussed above, the GSTIN is a 15 digit identification number. The following are the details of each digit,
which constitutes the GSTIN format:

 1st 2 digits: This is the state code as per the Indian Census 2011, as given below:
State code list State State code list State
01 Jammu & Kashmir 19 West Bengal
02 Himachal Pradesh 20 Jharkhand
03 Punjab 21 Orissa
04 Chandigarh 22 Chhattisgarh
05 Uttarakhand 23 Madhya Pradesh
06 Haryana 24 Gujarat
07 Delhi 25 Daman & Diu
08 Rajasthan 26 Dadra & Nagar Haveli
09 Uttar Pradesh 27 Maharashtra
10 Bihar 28 Andhra Pradesh (Old)
11 Sikkim 29 Karnataka
12 Arunachal Pradesh 30 Goa
13 Nagaland 31 Lakshadweep
14 Manipur 32 Kerala
15 Mizoram 33 Tamil Nadu
16 Tripura 34 Puducherry
17 Meghalaya 35 Andaman & Nicobar
Islands
18 Assam 36 Telengana
37 Andhra Pradesh (New)

 Next 10 digits:This is the PAN of the business entity.

 13th digit: This denotes the serial number of registrations the business entity has for business verticals
in the state, under the same PAN. It can range from 1-9 for businesses with up to 9 business vertical
registrations in the state and for more than 9 registrations, from A-Z. For example, when a business
entity gets a GST no. for its 3rd business vertical in the state, this digit will be 3, whereas when a
business entity gets GST registration no. for its 13th business vertical in the state, this digit will be D.
 14th digit:This will be ‘Z’ by default.
 15th digit: This digit denotes a ‘checksum’

How to apply for GST number?

In order to obtain GST registration number India, one has to either migrate the registration under the previous
indirect tax regime into the GST era, or needs to apply for a new registration. While the process is seamless due
to its online nature, one needs to ensure that the requisite form i.e. GST REG-01 is filled with the correct
information, and the business owner has the correct documents by his side, in order to complete this process in
time. Any business which has a query about how to get GST registration number can visit the GST portal to
know the detailed process.

The procedure to get GST number is as follows:

 Log in to gst.gov.in
 As part of the GST REG-01 form, fill out the following pages:
o Business Details
o Promoter / Partners
o Authorized Signatory
o Authorized Representative
o Principal Place of Business
o Additional Places of Business
o Goods and Services
o Bank Accounts
o State Specific Information
o Verification
  Once you have submitted your GST REG-01 form, you will receive an e-mail and SMS, notifying you
that your new registration application has been submitted. This notification will contain the 15 digit
Application Reference Number (ARN).
 Once the Application Form is submitted, it is subject to mandatory verification in the GST portal,
based on which it could get approved or rejected. Also, in certain cases, there might be certain fields for
which some more explanation or further documents might 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 using which you need to log into the portal, navigate to the exact page and field where the
clarification is needed, and use the same to upload the relevant documents.
 Once your New Registration Application has been verified and approved in the GST portal, you will
receive a 15 digit GSTIN (Goods and Services Tax Identification Number) along with a temporary
password. You can start logging in by using the GSTIN number as the User ID and the temporary
password which you can reset after the first log in.

What is the fees applicable to register under GST?

Businesses can register for GST and obtain GST registration number free of cost.

Conclusion
In conclusion, how to take GST number is an important point for businesses across the country. Further details
on how to get GST no. is available at www.gst.gov.in.