Online GST registration 2023: Here’s how you can easily register your MSME unit step-by-step

Ease of doing business for MSMEs: GST or Goods and Services Tax is an indirect tax implemented by the government in July 2017 — replacing multiple previous indirect taxes such as excise duty, value added tax, purchase tax, service tax, etc., — imposed on the supply of specific products and services. Businesses supplying goods with a turnover of more than Rs 40 lakh based in normal category states and those with a turnover above Rs 20 lakh based in special category states are required to register for GST. Importantly, there is no fee required for GST registration.

Normal category states or union territories are Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Andaman and Nicobar Islands and Chandigarh. Telangana is a normal category state but with Rs 20 lakh minimum turnover limit. 

Northeastern states including Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, and Arunachal Pradesh apart from Puducherry, Himachal Pradesh and Uttarakhand have been accorded special category states under GST. However, Jammu and Kashmir, Ladakh and Assam are also special category states but with the minimum turnover threshold of Rs 40 lakh. 

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For businesses supplying services based in normal category states, the GST registration is mandatory if turnover is over Rs 20 lakh and more than Rs 10 lakh for businesses based in special category states. 

GST registration can be done on the GST portal with the required documents including the applicant’s Aadhaar card, PAN, business registration certificate, ID and address proof of promoter, address proof of business premises, bank account statement and a letter of authorization to be authorised signatory.

Also read: Step-by-step guide: How to register your MSME on Udyam portal for free

GST registration has two parts – A and B. Here’s how you can register your micro enterprise with GST online:

Part A: 

1. Go to gst.gov.in, click on Services. Under services, click on Registration and New Registration.
2. In the ‘I am a’ drop-down list, select Taxpayer as the type of taxpayer to be registered.
3. In the State/UT and District drop-down list, select the state for which registration is required and the district.
4. In the ‘Legal Name of the Business’ field, enter the name of your business as per PAN details.
5. In the ‘Permanent Account Number (PAN)’ field, enter the PAN of your business or the PAN of the Proprietor along with the email address and mobile number. Enter the captcha and click on Proceed.
6. Your existing and pending applications (colour coded) for registration on the PAN provided will be displayed in the next window. Green colour indicates approved applications, red ones are for rejected applications and orange ones are for pending applications. Click on Proceed.
7. Enter OTP received on your mobile number and email ID and click on Proceed.
8. Your system-generated 15-digit Temporary Reference Number (TRN) will be displayed and sent on your mobile and email.
9. Within 15 days of generating TRN, you need to complete Part B of the application. 

Also read: Economic Survey: MSMEs’ Covid recovery evident in GST paid crossing pre-pandemic level

Part B: 

1. Go to gst.gov.in, click on Services. Under services, click on Registration and New Registration.
2. Select Temporary Reference Number (TRN), enter your TRN and captcha and click on Proceed.
3. Verify OTP sent to your mobile number and email ID.
4. A ‘Dashboard’ will come up with your application’s details under ‘My Saved Application’. Your application status will be shown as ‘Draft’. Click on the edit (image of a pen) icon under ‘Action’.
5. A new page will be displayed with 10 different tabs — Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, State Specific Information, Aadhaar Authentication and Verification. Click each tab to enter the details.
6. Once all details are filled in, select the name of the authorized signatory from the ‘Name of Authorized Signatory’ drop-down list.
7. In the Place field, enter the place where the form was filed, for example, Delhi, Mumbai etc. \
8. The application now needs to be digitally signed using Digital Signature Certificate (DSC) or e-sign wherein OTP will be sent to the Aadhaar-registered mobile number or e-verification code (EVC) wherein OTP will be sent to the registered mobile number.
9. Message for application ‘Success’ will be displayed.
10. You will receive acknowledgement of the successful application on your registered mobile number and email ID with the Application Reference Number (ARN).
11. The status of your application can be tracked under ‘Track Application Status’ on the GST portal.
12. The registration takes around six days to assign the 15-digit Goods and Services Taxpayer Identification Number (GSTIN) and registration certificate in Form GST REG-06.

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