How to Register on New GST Portal
- Step 1 – Every Existing Taxpayer require to Visit on GST Registration Portal By Using Following link https://www.gst.gov.in/
- Step 2 – Now Please Click on “New User Login” and then Select the check box to confirm the Terms and press continue
- Step 3 – Enter Provisional ID, Temporary Password & Captcha Received from your VAT Department and then press “LOGIN”
- Step 4 – Enter Email ID , Mobile number and click Continue
- Step 5 – OTP’s will be sent to your Email ID & Mobile no. Please Enter the OTP’s to the correspondent fields and Click Continue
- Step 6 – Enter Username and password for the next time login
- Step 7 – Enter Security Answers which will help you to reset the password incase if you forget your current password
- Step 8 – GST Login credentials created successfully, Now visit again on GST Portal and then click on “Exiting User Login” and Re-enter with your login credentials
- Step 9 – Please Follow Below Procedure for Further Instruction
- Step 10 – Fill all Require Details, upload Require Documents and Click Save & Continue
- Step 11 – Fill the Details of Proprietors/Partners of your Firm
- Step 12 – Fill the all other require Details, Upload the related documents and Click Save & Continue
- Step 13 – Fill the Complete Details of Authorized Signatory
- Step 14 – Enter Details, upload documents and Click Save & Continue
- Step 15 – Fill The Details of Principal place of business
- Step 16 – Enter Commodity Details and Save & Continue
- NOTE : In case you do not know the HSN Code: In the Search HSN Chapter by Name or Code field, type the matching character and from the displayed HSN Chapter list, scroll and select the appropriate HSN code.
- Step 17 – Fill the Details of Bank account and upload document
- Step 18 – Click Verification checkbox and submit with DSC
- Note : Digitally signing using DSC is mandatory in case of LLP and Companies
- Click the SUBMIT button to save the updated information and documents.
- Step 19 – Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/ desktop)
- Step 20 – Click Sign from the Pop-up window
- Step 21 – Note: To view the details of your DSC, click the View Certificate button.
- Step 22 – On successful submission it will show message on screen
NOTE : The success message is displayed after the validation of the DSC PIN. You will receive the acknowledgement in next 15 minutes on your registered email address and mobile number. Application Reference Number (ARN) receipt will be sent on your e-mail address and mobile number.
Who can be the primary Authorized Signatory in GST?
A primary Authorized Signatory is the person who is primarily responsible to perform action at the GST Common Portal on behalf of the taxpayer. All communication from the GST Common Portal relating to taxpayer will be sent to the primary Authorized Signatory.
| Type of Business | Who can be the Authorized Signatory? |
| Proprietor | The proprietor or any person authorized by the proprietor |
| Partnership | Any authorized partner or any person authorized by the partners |
| Company, LLP, Society or Trust | The person authorized by Board or Governing Body. can act as Primary Authorized Signator |
In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will be assumed to be the primary Authorized Signatory.
In case there are multiple Authorized Signatories for a single business entity, one Authorized Signatory need to be designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrolment.
Note: The Authorized Signatory or Primary Authorized cannot be Minor in age….
Signing Authority for GST Registration
All applications, including any reply, to the notices, required to be submitted for the purpose of registration shall be filed electronically at the common portal with digital signature certificate or through e-signatures or through any other mode of signature as may be specified in this regard. The documents shall be signed by the following:
| Person | Signing Authority |
| Individual | Individual himself or some other person duly authorised by him |
| Individual is mentally incapacitated from attending his affairs | His guardian or by any other person competent to act on his behalf |
| HUF | Karta |
| HUF – where Karta is absent from India or Mentally incapacitated from attending his affairs | Any other adult member of HUF or authorised signatory of Karta |
| Company | Authorised Signatory |
| Government or Government Agency or local authority | Officer authorised in this behalf |
| Firm | Partner of firm not being minor or authorised signatory |
| AOP | Any member of the association or authorised signatory |
| Trust | Trustee or authorised signatory |
| Any other person | Some person competent to act on his behalf |
Solutions for Problems Faced By Taxpayers During GST Registration
| Problem Faced | Probable Cause | Suggested action by the tax authoritie |
| Taxpayer has not got Provisional ID and Password | Taxpayer’s PAN has not been validated and hence Prov ID was not created by GSTN. | The circle in charge should check the list from Nodal officer of the department and confirm this fact to the taxpayer. VAT Department should take steps to validate the PAN and share the VAT-TIN and PAN with GSTN so that Prov ID can be issued. |
| Taxpayer has multiple VAT-TINs against one PAN in the State. | Such cases are kept on hold by GSTN awaiting decision of GST Council Secretariat. Such cases will be taken up in January 2017 when their Prov ID and password will be communicated. The taxpayers should be advised to wait till then. | |
| Prov ID and password is not working | Taxpayer has changed his PAN after December 2015. The Prov ID was issued on using old PAN as new PAN was not communicated by VAT department to GSTN. | If any amendment application is pending with VAT Department in this regard, the same should be cleared on priority. The new PAN along with VAT-TIN be communicated to GSTN after validating the new PAN. New Provisional ID and password will be issued by GSTN and communicated to State Tax Authority |
| Taxpayer is not able to access GST portal after creating User ID | Taxpayer has forgotten the password | He should answer the security questions on GST portal under forgot password option to retrieve the password. |
| Taxpayer has forgotten the password as well as the answers to security questions | The mechanism is being developed to enable such taxpayers to retrieve the password. The new mechanism has to ensure that password goes to the genuine taxpayer and not to an imposter. The taxpayers who have called up the Helpdesk and got Tickets issued, will be contacted by Helpdesk soon. |