All you need to know about GST Registration in Uttar Pradesh

Ashish M. Shaji

05 Jul, 2021

With the advancement of technology, various states have leveraged the use of technology to make themselves business friendly. Now multiple registrations can be completed without the need to visit any physical locations. Online GST Registration can be done in your state. In this article, we shall discuss GST Registration in Uttar Pradesh.

Overview

GST refers to the Indirect Tax, which is a combination of many Indirect Taxes in India. The Goods and Service Tax (GST) Act was enacted in Parliament on March 29th 2017.

The Act was enforced from 1st July 2017. Goods & Services Tax is a large, multi-stage, destination-based tax that is levied on each value addition. In simple words, it is an indirect tax levied on the number of goods and services. It replaced many indirect tax laws that were previously in India.

Documents required for GST Registration in Uttar Pradesh

The documents may differ depending on the type of business.

Sole Proprietorship-

• PAN Card of the proprietor.
• Aadhaar card of the proprietor.
• Photo of the proprietor (The image should be in JPEG format, and the maximum size should be 100 KB).
• Address proof.
• Details of the Bank account.

Partnership Firm/LLP-

• Identity Proof of partners.
• Address Proof of partners.
• Copy of the partnership deed.
• Photo of the partners.
• Photo of the authorized signatories.
• Identity proof and Address Proof of the person authorized by the partners.
• Proof of appointment of the authorized signatory.
• If it’s an LLP, then registration certificate and Board resolution of the LLP.
• Details of the Bank account.
• Address proof of the principal working place.

Pvt. Ltd. Company-

• PAN Card
• Certificate of Incorporation
• Memorandum of Association (MOA) & Articles of Association (AOA) of the company.
• Identity Proof & Address Proof of the authorized signatory.
• Identity Proof & address proof of all directors of the Company.
• Photo of directors and the authorized signatory.
• Board resolution appointing authorized signatory.
• Details of the Bank account.
• Address proof of working premise.

HUF-

• PAN card of the HUF
• Identity Proof of the Karta
• Photo of the Karta
• Address Proof of the Karta
• Address proof of the working premise.
• Details of the Bank account.

Procedure of GST Registration in Uttar Pradesh

The following process must be followed for GST Registration in Uttar Pradesh:

• You need to fill the online application form by visiting the GST portal^[1];
• Register yourself in the portal;
• Fill in the requisite details asked on the GST portal such as the name of the business, respective state and district, email ID and mobile number etc.;
• Once the details have been provided, you would get the Temporary Reference Number;
• Enter the TRN and captcha;
• You will get an OTP on your registered mobile number and mail ID; enter the OTP;
• Provide the relevant details along with the necessary documents;
• Click on the verification page and tick the declaration;
• When the process is finished, an application reference number would be sent to the registered mobile number and mail ID;
• Check the status of the ARN;
• Again visit the GST portal and login into your GST account;
• Click on services option and select user services where you need to select View/Download Certificate;
• From there, you can download the registration certificate, and the registration process shall be completed.

Components of GST Registration

Before you do GST Registration in Uttar Pradesh, you must be aware of the following components of GST:

Central GST (CGST)-

CGST is the tax imposed on Intra State supply of goods & services by the Central Government. When the location of the supplier & the buyer are in the same state it is called as an Intra-state supply of goods/services. In this, a seller must collect both CGST as well as SGST in which CGST remains with the Central government, but the SGST is deposited with the State government.

State GST (SGST)-

State Goods & Service Tax (SGST) is a tax imposed on Intra State supplies of goods and services by the State Government. Here, the tax levied goes to the state government.

Integrated GST (IGST)-

Integrated Goods & Service Tax is the tax levied on inter-state supply of goods and services. Integrated GST is governed by IGST Act. In IGST, seller has to collect IGST from the buyer, and the tax collected shall be divided between the Central & the State Governments.

Union Territory GST (UGST)-

Union Territory GST applies when any services and/or goods are consumed in Union territories (UTs) of India. Under the Union Territory GST, the revenue is collected by government of the union territory.

Conclusion

The online registration process enables seamless method of GST registration in Uttar Pradesh. Ensure that you do have the required documents ready, and you will be able to register easily. In case of any query, consult a professional.

Read our article:Revocation of Cancellation of GST Registration: How to restore your cancelled GST registration?