The process for registering for GST (Goods and Services Tax) in India involves several steps that must be completed in order for a business to become compliant with the GST laws and regulations.

Below is a detailed overview of the GST registration or login procedure:

• Obtain a PAN (Permanent Account Number) – This is a mandatory requirement for GST registration as it is used as the primary identification number for the business. In case the business already has a PAN, they can proceed to the next step.
•  Obtain a DSC (Digital Signature Certificate) – This is also a mandatory requirement for GST registration and is   used to digitally sign the GST registration application. Businesses can obtain a DSC by applying for one  through an authorized certifying agency.
• Obtain an ARN (Application Reference Number) – To obtain an ARN, businesses will need to visit the GST portal (www.gst.gov.in) and click on the ‘Registration’ tab. Next, select ‘New Registration’ and fill out the required details such as name, PAN, and email address. Once the details are filled, an OTP (One-Time Password) will be sent to the registered email address. After verifying the OTP, the business will be able to proceed with the registration process and will be given an ARN.
• Submit GST registration application – Once the ARN has been obtained, the business can submit the GST registration application online using the GST portal. The application must be accompanied by the required documents such as PAN, DSC, and proof of business address. Businesses will also need to select the appropriate GST registration type (Regular, Composite, or Casual). After submitting the application, businesses will receive a confirmation message on the email address provided during registration.
• Verification of application – After the GST registration application has been submitted, it will be verified by the GST department. The business may be required to provide additional information or clarification if needed. The status of the application can be tracked using the ARN number provided.
• Approval of registration – Once the GST registration application has been verified and all the required information has been provided, the GST department will approve the registration. Businesses will receive an email notification with the GSTIN (GST Identification Number) and the date of registration.
• Obtain GSTIN (GST Identification Number) – Upon approval of the GST registration, the business will be issued a GSTIN, which is a unique identification number that must be used on all GST returns and invoices.
• Login to the GST portal – Businesses can now login to the GST portal using the GSTIN and the password provided in the registration email.
• File GST returns – Once the GST registration is complete, the business must file GST returns on a regular basis in order to be compliant with the GST laws and regulations. Returns can be filed through the GST portal by logging in and selecting the appropriate return form.

CONCLUSION:

It’s important to note that GST registration is mandatory for all businesses whose annual turnover exceeds 20 Lakhs. And also that the above mentioned steps are general and the process may vary depending on the state in which the business is located. It is also important to note that businesses must maintain accurate records of all transactions and must submit GST returns on a regular basis, as per the GST laws and regulations. Non-compliance with GST laws and regulations may result in penalties and fines. It is advisable to take the help of a GST expert or a CA to understand the process of GST registration in a more detailed manner and to avoid any errors while filling the application.