Understand your GSTIN
The 15-digit GSTIN or the unique identification number provided on GST registration carries some significant details on it.

1. The first two digit of the GSTIN are the STATE CODE
2. The next ten digits (3 to 12) is your PAN NUMBER
3. The 13th digit is the ENTITY CODE and will be assigned to the type legal entity you are registering under. Thus, if your application (with a particular kind of legal entity) is second in the state, the 13th digit would be ‘2’. It is again a state-based number.
4. The 14th digit is left BLANK at present, to be filled at a later stage, by the deciding authorities.
5. The 15th digit is a redundancy CHECK DIGIT used to provide Unique identification and for providing accuracy.

GST Registration Process

Following are the steps:-
1. Go to the GST registration portal(gst.gov.in) and fill in the details/particulars asked in the application.
2. Upload the original scanned copies of all documents specified. The application needs to be printed and sent to the GST department for confirmation.
3. When you submit the application after filling in all the necessary details, an acknowledgment number will be generated, and the same will be communicated through SMS and email.
4. After verification of the documents, the application will be reviewed and accepted.
5. A GSTIN will be generated on acceptance of the application and a temporary password and Login ID will be sent. GSTIN is a unique 15-digit ID.
6. GSTIN will be one unique identification for your business.

Documents Required for GST Registration
ANY ONE IN EACH SECTION

1. Constitution of Business
 a) Partnership Deed
 b) Registration Certificate

2. Principle Place of Business
a) MOA and AOA (In case of Company)
b) Bye Laws of Society (In case of Society)
c) Tax Paid Receipt
d) Municpal Khata Copy
e) Electricity Bill
f) Rent/Lease Agreement
g) Consent Letter
h) Any other Certificate/ Document issued by Government
i) Any other Certificate or record from Government Department
j) Bank Statement

3. Details of Authorized Signatory
a) Letter of Authorization
b) Copy of Resolution Passed by BOD/Managing Committee

4. Details of Bank Account
a) First Page of Pass Book
b) Bank Statement

5. Photo

6. Any Other Supporting Documents

  Under GST Law 27 Returns have to be filed 

   1. *Form GSTR-1* Details of outward supplies of taxable goods and/or services effected.

   

   2. *Form GSTR-1A* Details of outward supplies as added, corrected or deleted by the recipient.

   3. *Form GSTR-2* Details of inward supplies of taxable goods and/or services claiming input tax credit.

   4. *Form GSTR-2A* Details of inward supplies made available to the recipient on the basis of *FORM GSTR-1* furnished by the supplier.

   5. *Form GSTR-3* Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.

   6. *Form GSTR-3A* Notice to a registered taxable person who fails to furnish return under section 27 and section 31.

  

   7. *Form GSTR-4* Quarterly Return for compounding Taxable persons.

   8. *Form GSTR-4A* Details of inward supplies made available to the recipient registered under composition scheme on the basis of *FORM GSTR-1* furnished by the supplier.

   9. *Form GSTR-5* Return for Non-Resident foreign taxable person.

  10. *Form GSTR-6* ISD return.

  11. *Form GSTR-6A* Details of inward supplies made available to the ISD recipient on the basis of *FORM GSTR-1* furnished by the supplier.

  12. *Form GSTR-7* Return for authorities deducting tax at source.

  13. *Form GSTR-7A* TDS Certificate.

  14. *Form GST-ITC-1* Communication of acceptance, discrepancy or duplication of input tax credit claim.

  15. *Form GSTR-8* Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C.

  16. *Form GSTR-9* Annual return.

  17. *Form GSTR-9A* Simplified Annual return by Compounding taxable persons registered under section 8.

  18. *Form GSTR-9B* Reconciliation Statement.

  19. *Form GSTR-10* Final return.

   

  20. *Form GSTR-11* Details of inward supplies to be furnished by a person having UIN.

  21. *Form GST-TRP-1* Application for enrolment as Tax return preparer.

  

  22. *Form GST-TRP-2* Enrolment certificate as Tax return preparer.

  23. *Form GST-TRP-3* Show cause to as Tax return preparer.

  

 24. *Form GST-TRP-4* Order of cancelling enrolment as Tax return preparer.

  25. *Form GST-TRP-5* List of Tax return preparers.

  26. *Form GST-TRP-6* Consent of taxable person to Tax return preparer.

  27. *Form GST-TRP-7* Withdrawal of authorization to tax return preparer.

Setback for GST: Need for e-permit to be flashed at inter-state borders

http://economictimes.indiatimes.com/news/economy/policy/setback-for-gst-need-for-e-permit-to-be-flashed-at-inter-state-borders/articleshow/57300620.cms