Step-by-Step Guide for GST Registration in Patna

Introduction – Why GST Registration Matters for Businesses in Patna

Goods and Services Tax (GST) has transformed India’s indirect tax system into a unified framework. For businesses operating in Patna, Bihar, obtaining GST registration is not just a legal requirement but also essential for business credibility and compliance.

Whether you are a trader, manufacturer, or service provider, this step-by-step guide on GST registration in Patna explains the entire process — from eligibility to document submission — as per the CGST Act, 2017 and Bihar’s local GST regulations.


Who Should Register for GST in Patna?

As per Section 22 of the CGST Act, 2017, every supplier of goods whose aggregate turnover exceeds ₹40 lakhs (₹20 lakhs for services) must obtain GST registration.

Mandatory Registration Thresholds under GST (Section 24)

Even if turnover is below the threshold, GST registration is compulsory for:

  • Inter-state suppliers of goods or services

  • E-commerce sellers (e.g., Amazon, Flipkart merchants)

  • Casual taxable persons operating in Patna fairs or exhibitions

  • Businesses liable to pay tax under reverse charge

  • Input service distributors and agents of a supplier


Documents Required for GST Registration in Patna

Before you apply online, ensure the following documents are ready:

For Individuals / Proprietors:

  • PAN Card and Aadhaar Card

  • Photograph of the applicant

  • Business address proof (rental agreement or electricity bill)

  • Bank account details (cancelled cheque or statement)

For Partnership Firms / LLPs / Companies:

  • Partnership deed or Certificate of Incorporation

  • Board Resolution or Authorisation Letter

  • PAN, Aadhaar, and photos of all partners/directors

  • Principal place of business proof

  • Bank details of the entity

(Reference: Rule 8 & Rule 9, CGST Rules, 2017 – Application and Verification Process)


Step-by-Step Procedure for Online GST Registration

The GST registration process in Patna is completely online and can be completed through gst.gov.in.

Step 1 – Go to the Official GST Portal

Visit https://www.gst.gov.in and click “Register Now” under the “Taxpayers” section.

Step 2 – Fill Part A (Basic Details and PAN Verification)

Enter your legal name, PAN, email, and mobile number. The system verifies your PAN through the CBDT database.

Step 3 – OTP Verification and TRN Generation

You’ll receive OTPs on your email and mobile. Upon successful verification, the system generates a Temporary Reference Number (TRN).

Step 4 – Upload Documents in Part B

Login using TRN and upload the required documents such as PAN, address proof, and photographs. Provide business details, bank information, and additional place(s) of business.

Step 5 – Submit Application and Get ARN

Once completed, submit the application using Digital Signature (DSC) or EVC. You’ll receive an Application Reference Number (ARN) to track status.

(Reference: CBIC Circular No. 20/20/2019-GST – Clarification on Registration Procedure)


How to Track GST Registration Application Status

To check your GST registration status:

  1. Visit gst.gov.in

  2. Click Services → Registration → Track Application Status

  3. Enter your ARN number to view the progress.

Typically, applications are approved within 3–7 working days by the Bihar Commercial Taxes Department.


Common Errors and Tips for Smooth Registration

  • Ensure the PAN and Aadhaar details match exactly.

  • Double-check business address proof and bank details.

  • Use consistent trade name across documents.

  • Avoid duplicate applications for the same PAN.

  • Consult a GST expert in Patna for error-free submission.


Penalties for Non-Registration under GST

Under Section 122 of the CGST Act, failure to register when required attracts a penalty of 10% of the tax due (minimum ₹10,000).
Businesses operating without registration may also face seizure of goods or cancellation of invoices issued illegally.


Case Study: Anita Sharma’s GST Journey in Patna

Anita Sharma, who runs a small boutique in Kankarbagh, Patna, crossed the ₹40 lakh turnover limit. With guidance from her tax consultant, she registered her business on the GST portal, submitted all documents, and received her GSTIN within 5 days — ensuring legal compliance and seamless B2B transactions.


Conclusion – Seek Professional Help for GST Registration in Patna

GST registration is a crucial compliance milestone for every business in Patna. Though the process is online, professional guidance ensures that your application is verified without delays or rejections.

👉 Need quick GST registration in Patna? Contact our experienced tax consultants today for end-to-end assistance with document filing, verification, and GSTIN approval.


Internal Links


External References

  1. https://www.gst.gov.in

  2. https://cbic.gov.in

  3. https://state.bihar.gov.in/commercialtaxes/


Frequently Asked Questions (FAQ)

Q1. Who needs GST registration in Patna?
Any business exceeding ₹40 lakhs turnover (₹20 lakhs for services) must register for GST.

Q2. What are the documents required for GST registration in Patna?
PAN, Aadhaar, business proof, address proof, bank details, and photos of the owner/partners.

Q3. How long does GST registration take in Patna?
Typically 3–7 working days if documents are correct and verified.

Q4. Can I apply for GST registration offline in Patna?
No, the entire process is online through gst.gov.in.

Q5. Is there a fee for GST registration in Patna?
There is no government fee, but consultants may charge professional service fees.

Q6. Can home-based businesses in Patna register for GST?
Yes, if you operate from home and meet turnover criteria with valid address proof.

Q7. How can I check my GST registration status in Patna?
Use your Application Reference Number (ARN) on the GST portal’s tracking tool.

Q8. What happens if I don’t register under GST when required?
You may face penalties under Section 122 of the CGST Act.

Q9. Can partnership firms or LLPs apply for GST in Patna?
Yes, all legal entities including LLPs and partnerships are eligible.

Q10. Can a professional help me with GST registration in Patna?
Yes, GST consultants or tax lawyers can handle filing and compliance on your behalf.

Author Bio

Advocate Tabish Ahmad (B.A. LL.B., LL.M., Diploma in Cyber Law – GLC Mumbai) is a Certified Cyber Law Practitioner and practising Advocate at the Patna High Court. He specializes in Cyber Crime, GST Litigation, and Tax Appeals, with extensive experience in representing clients before judicial and quasi-judicial forums.

He serves as President of the Cyber Lawyers Association and is a Member of the Advocates’ Association, Patna High Court. As a Mentor at the Indian Tax Academy and JurisCrack, he guides young lawyers and students in cyber and tax law practice.

Author of several books on Cyber Crimes, Taxation, and GST, Advocate Tabish Ahmad is recognized for his practical insights on digital law, data privacy, and cyber fraud defence.

 

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