GST Registration

Procedure to get GST Registration in Bihar

GST registration is mandatory for entities with annual turnover of more than 40 lakh rupees. This threshold limit may vary as per your state. The process of GST registration involves submission of various business details and relevant scanned documents.  In this article, we shall discuss GST Registration in Bihar.

What are the types of GST?

GST can be divided into the following types:

• SGST (State Goods and Services Tax) – This refers to the tax payable on the sale of services/products within a state. It has replaced previous forms of taxes such as VAT, Entry Tax etc.
• CGST (Central Goods and Services Tax) – This refers to the tax levied on the supply of the intra-state products. Unlike SGST, the tax levied is deposited with the Central government.
• UTGST (Union Territory Goods and Services Tax) – This refers to the tax applicable to sale of products/services in UTs such as Daman and Diu etc.
• IGST (Integrated Goods and Services Tax) – The sale of interstate products and services leads to taxation, it is called IGST.

What are the types of GST Registration in Bihar?

Various form of GST registration depends upon the kind of business that they are undertaking:

• Normal scheme– In this, no deposit is required from businesses or individuals. A majority of companies in India fall under this category.
• Casual taxable person– Those individuals who set up occasional or seasonal businesses need to get registered under the Casual taxable person category.
• Non-Resident Taxable Individual– This is for those who reside outside India but supply goods or provide services occasionally. The tenure of registration is for 3 months.
• Composition Scheme– In this, businesses are required to deposit a fixed yearly payment regardless of their actual earnings.

What is the procedure for GST Registration in Bihar?

The following procedure can be followed for GST Registration in Bihar:

• Access the link- https://www.gst.gov.in/. The GST Home page will be displayed.
• Click on the Services > Registration > New Registration option. Alternatively, you may also click on REGISTER NOW link.

The Application form is divided into 2 parts- Part A and Part B.

Part A of Registration Application:

• The New Registration page will be displayed. Select the option- New Registration.
• From the drop down menu, select the Taxpayer as type of taxpayer to be registered.
• From the drop down list– State/UT and District, select the Bihar state for which registration is required and also select the district.
• In the Legal Name of Business (As mentioned in PAN) field, provide the legal name of the business/entity as specified in the PAN database.
• In the field- Permanent Account Number (PAN^[1]), provide the PAN details of your business or of the Proprietor.

Note–

• PAN is necessary GST registration.
• In case you don’t have PAN, you can apply for PAN.

1. In the field- Email Address, provide the email address of the Primary Authorized Signatory.
2. In the field– Mobile Number, provide the valid mobile number of the Primary Authorized Signatory.

Note–

Different One Time Password shall be sent to the email address and mobile number you mentioned for authentication.

• There will be an option- “Type txhe characters you see in the image below”, enter the captcha text and click on the Proceed option.
• When you click on proceed, GST Portal shows all the GSTINs / Provisional ID’s / UINs / GSTP IDs mapped to the same PAN across India. Click on the Proceed option.

Note–

You can click on the Download option to download the existing registration details in the PDF format.

• The OTP Verification page will be displayed. In the field– Mobile OTP, provide the OTP you obtained on your mobile number. OTP will be valid only for 10 minutes.
• In the field- Email OTP, provide the OTP you obtained on your email address. Again the OTP is valid only for 10 minutes.

Note–

1. The OTP sent to the mobile number & email address are different. 

• Click on the Proceed option.
• A system generated Temporary Reference Number (TRN) will be displayed. Click on the Proceed option.

Note–

You will receive TRN acknowledgement information on your e-mail address and mobile number.

Alternatively, you may also click on the following- Services > Registration > New Registration option and select the Temporary Reference Number radio button to log in with TRN.Part B of Registration Application:

• From the TRN field, provide the TRN generated and enter the captcha text as displayed on the screen and click on the Proceed option.
• The “Verify OTP” page will be displayed. You will obtain the same Mobile OTP and Email OTP.
• In the field– Mobile / Email OTP, provide the OTP that you obtained on your mobile number and email address. Click on the Proceed option. 
• A “My Saved Application” page will be displayed. Under the Action column, click on the Edit icon.
• The Registration Application form will be displayed with various tabs. On the top of the page, there are total 10 tabs, namely- Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Additional Places of Business, Principal Place of Business, Goods and Services, State Specific Information, Aadhaar Authentication & Verification. Click on each tab to provide the details.
• Click on the authentication link obtained on the GST registered mobile number and mail IDs of Promoters/ Partners, Authorized Signatories. Select the option Consent for Authentication. Enter the VID or the Aadhaar Number.
• Provide the OTP sent to the mail and mobile number of Authorized Signatory registered at the UIDAI and click on the Validate OTP option.
• A success message shall be displayed when Aadhaar is verified successfully for e-KYC authentication. Click on Ok.

Conclusion

Online GST Registration is now possible in your state. If you want to apply for GST registration in Bihar, then diligently follow the steps mentioned above. In case you wish to know more about GST Registration, consider exploring vast amount of articles available on Enterslice Website.

Read our article:All you need to know about GST Registration in Uttar Pradesh