Learn how to apply GST number online and download GST certificate, with step by step process.

GST stands for goods and services tax. It is an aggregate total of successive taxes that used to be in use earlier. Because of GST, VAT and service tax regime are no longer in play. When GST was first introduced in 2017, the country had mixed reactions. Some appreciated the move and welcomed it, whereas others were doubtful about its implementation. 

Along with GST, came many benefits. First, the registration process was digitized and also removed the cascading effect from the tax regime. There was a proper tax tier system that was followed by various goods and services and the disorganized sectors like construction became more disciplined.

However, since its launch, GST has also undergone many changes and the CGST Act is one of them. This is not a new law or act. In fact, the CGST Act has been a part of GST since its inception.

What is the CGST Act?

Central Goods and Services Tax (CGST) or the CGST Act is the tax levied by the government on the goods transferred within the state. In 2019, changes were made to CGST, under the CGST Act, as listed below.

• Through the CGST Act, the government gives you a chance to make a quarterly payment at reduced rates.
• Now you can pay the suppliers electronically as well.
• The registration threshold has now increased to ₹40 lakh from ₹20 lakh. Now businesses who have an annual turnover of up to ₹40 lakh are exempt from taxes.
• Earlier the TCS was included in GST but due to the changes in the CGST Act, TCS-Tax Collected at Source is not included in GST.

How to Register Online for GST?

It is mandatory for businesses and services to register online for GST. If you meet the following conditions, you are liable to register for GST.

• Those who supply taxable goods or services without tax.
• If you are liable to deduct TDS or collect TCS, then you must register as well.
• If you are an agent that supplies on behalf of other taxpayers, you have to register as well.
• Those who carry out interstate transactions.
• Those who pay tax under Reverse Charge Mechanism (RCM).
• Anyone who has an online e-commerce portal.
• All the new owners who have the businesses transferred to them after the death of previous owners.
• If your business turnover goes beyond the threshold. (₹40 lakh)
• Input Service Distributors.

These are the businesses or individuals who need to register for GST. While registering, there is a specific set of documents that need to be submitted.

Before registering, you need to provide – photographs of the stakeholder, PAN, proof of the constitution of business, evidence of the business location, proof of the authorization of the business. Once you have all the necessary documents in order, here is how to download GST Certificate.

How to Download GST Certificate?

If you would like to know How to download GST certificate?, the procedure is easy and quick.

First, head over to https://www.gst.gov.in/

• Start by selecting the “Services” drop-down and choose “Registration,” and click on “New Registration.”
• This will take you to the page of the GST application form. You must fill the necessary details in Part A section of the form. After you are done filling up, click on “Proceed.”
• You will receive a One Time Password on the number you mentioned. Enter that OTP and your email address. After the verification process, Part A of the form is ready and saved.
• The Temporary Registration Number (TRN) is sent to you until you complete the entire form. TRN helps you to resume your form filling process. Keep in mind that TRN is only valid till 15 days.
• Open the “Saved Applications” tab, then enter the TRN and complete the captcha. You will have to verify using the OTP and then click on, “Proceed.”
• In the saved applications section, you will find an “Edit” option. Select to move on to the second part of the form. Part B of the form requires you to enter all the critical business details such as Promoter or Partners, Authorized Representative, Bank Accounts, Goods and Services, Authorized Signatory, State Specific Information and Principal Location of Business.
• After completion, you will receive a confirmation and Application Reference Number (ARN) within 15 minutes. 
• To track the status of your application, you can visit the GST website. Select the “Services” option and then, “Track Application” section. There you will have to enter the ARN you received in your email and phone number while submitting the form. It will display the status of your application:
• It can be ‘Completed.’
• It can ‘Provisional – ID issued.’
• It can be ‘Canceled.’
• ‘Pending’ – not yet verified
• ‘Error’ – your PAN does not match the records.

Once your registration is done, you can download your certificate from the GST portal. Log into the website. Go to Services>User Services> Download Certificates. You will receive your GST certificate.

These are the procedures to keep in mind when going about, how to download GST certificate.

If you fail to register, you will be liable to pay 10% of the tax penalty or ₹10,000, whichever is greater. Those who knowingly avoid registering for GST will be asked to pay a penalty of 100%. To know more about the CGST Act, you can visit the GST Portal.