E-commerce GST Registration Process

Description: As we go through the rules and regulations of GST we come across the information shared by the government of India about the mandatory GST registration of all business whose turnover exceeds INR 20 Lakh in the fiscal year (INR 10 lakh for special states) but E-commerce businesses are not one of them.

INTRODUCTION:  Entities like E-Commerce business involving Aggregators and Suppliers need to go through the GST registration even if their annual turnover is below the prescribed limit. E-Commerce players do not even fall into the category to opt for the composition scheme (composition limit=1Crore).

GST Registration for Suppliers

Steps to apply for GST registration

The step-by-step procedure that individuals must follow to complete the online GST registration is mentioned below:

• Visit the official website (https://www.gst.gov.in/).
• Click on the Tab Services and select ‘Register now’.
• Click as a ‘Taxpayer’.
• Enter the name of your state and district.
• Enter the name of your business.
• Enter the ‘Permanent Account Number’ (PAN)  of your business.
• Enter your mobile number and email id for the same. Please ensure that the entered mobile number and email id is active.
• On the next page verify your mobile number and email id through OTP (one-time-password) sent on your mobile after the PAN verification.
• Verify the same and click on ‘PROCEED’.
• A ‘Temporary Reference Number’ (TRN) will be generated that is valid for 15 days. By using the TRN you can access your application.
• On the next page, you will be asked to fill out various information like the Composition scheme, reasons to obtain registration and select ‘selling through E-Commerce portal.’
• You have to mark NO for the ‘Composition scheme’ as you are not eligible.
• A new page will open. Fill out your personal information, nature of business and upload the document for the same.

Here is the list of required documents for GST Registration Online

1. Photographs
2. Bank account details or scanned copy of the cheque,
3. Rent agreement form if you are living in a rented apartment or building, Address proof details,
4. Adhaar card
5. Business details
6. Electricity Bill

• Next, you will be asked to fill the details of Goods/Commodities supplied by you. You can find the ‘GST HSN Code’ and Rate at https://cleartax.in.
• Then you have to fill some specific details and complete the last step of verification.
• Know all about GST Registration Online

SOME ADDITIONAL INFORMATION

If the details submitted by you are correct and satisfactory then the concerned officer or authority will provide you with the GST TIN No. within a week.

If the concerned authority doesn’t find the submitted details to be satisfactory, then the application is rejected using FORM GST REG-05.

GST Registration for Aggregators

The Aggregators are in charge of collecting and depositing the tax at 1% from each online transaction under the GST law.

The step-by-step procedure that individuals must follow to complete registration is mentioned below:

• Visit the official website (https://www.gst.gov.in/).
• Click on the Tab Services and select ‘Register now’.
• Click as ‘Tax collector’.
• Enter the name of your state and district.
• Enter the name of your business.
• Enter the ‘Permanent Account Number’ (PAN) of your business.
• Enter your mobile number and email id for the same. Please ensure that the entered mobile number and email id is active.
• On the next page verify your mobile number and email id through OTP (one-time-password) sent on your mobile after the PAN verification.
• Verify the same and click on ‘PROCEED’.
• A ‘Temporary Reference Number’ (TRN) will be generated that is valid for 15 days. By using the TRN you can access your application.
• On the next page, you will be asked to fill out various information like the composition scheme, reasons to obtain registration and select ‘selling through E-Commerce portal.’
• You have to mark NO for the ‘Composition scheme’ as you are not eligible.
• A new page will open. Fill out your personal information, nature of business and upload the document for the same.

Here is the list of required documents for online GST Registration:

1. Photographs
2. Bank account details or scanned copy of the cheque.
3. Rent agreement form if you are living in a rented apartment or building.
4. Address proof details
5. Adhaar card
6. Business details
7. Electricity bill

• If you are the only authorized signatory of the company the mark ‘YES’.
• Then you have to fill some specific details and complete the last step of verification.

SOME ADDITIONAL INFORMATION

If the concerned officer doesn’t find the application to be satisfactory then he/she can go through proceeding stating that the person is not liable to deduct TDS or collect TCS. The cancellation is communicated through GST REG-08 electronically.