GST Registration in India: Complete Guide for Businesses and Professionals
Goods and Services Tax (GST) is a unified indirect tax system introduced in India to replace multiple state and central taxes such as VAT, Service Tax, Excise Duty, and CST. GST registration is mandatory for certain businesses and highly beneficial for others who want to grow, remain compliant, and build credibility in the market.
In this guide, we explain what GST registration is, who needs it, its benefits, documents required, the registration process, timelines, and common mistakes to avoid.
What is GST Registration?
GST registration is the process by which a business gets registered under the Goods and Services Tax Act and receives a GSTIN (Goods and Services Tax Identification Number). GSTIN is a 15-digit unique number issued by the government that allows a business to collect GST from customers and claim input tax credit.
What You Can Do After GST Registration
Once registered, the business becomes legally authorized to:
Collect GST on sales
Claim GST paid on purchases
File GST returns
Do interstate trade legally
Who is Required to Take GST Registration?
GST registration is mandatory in the following cases:
Turnover-Based Registration
Service providers with annual turnover above ?20 lakh
Businesses in special category states above ?10 lakh
Traders with turnover above ?40 lakh (subject to conditions)
Interstate Supply
Any business supplying goods or services across state boundaries must register under GST, irrespective of turnover (with limited exceptions).
E-commerce Sellers
Businesses selling through platforms like Amazon, Flipkart, Meesho, or Swiggy must have GST registration.
Casual Taxable Person
Businesses supplying goods or services occasionally in exhibitions, fairs, or other states.
Other Mandatory Cases
Input Service Distributor (ISD)
Reverse Charge Mechanism (RCM) applicability
Agents and brokers supplying goods or services on behalf of others
Voluntary GST Registration
Even if GST registration is not mandatory, many businesses opt for voluntary GST registration to:
Claim input tax credit
Deal with large corporates
Expand interstate
Build trust with customers
Participate in government tenders
Voluntary registration gives a professional image and long-term business advantages.
Benefits of GST Registration
GST registration offers several benefits to businesses:
1. Legal Recognition
A GST-registered business is recognized as a compliant entity under Indian tax laws.
2. Input Tax Credit (ITC)
You can claim credit of GST paid on purchases and expenses, reducing overall tax liability.
3. Interstate Business
GST registration allows seamless interstate trade without legal restrictions.
4. Increased Business Credibility
GSTIN enhances trust among customers, vendors, banks, and investors.
5. E-commerce Eligibility
GST registration is mandatory for selling on online platforms and marketplaces.
6. Avoid Heavy Penalties
Unregistered businesses liable for GST may face penalties, interest, and notices.
Documents Required for GST Registration
The documents required depend on the type of business:
For Proprietorship
PAN of proprietor
Aadhaar of proprietor
Passport size photograph
Business address proof (rent agreement, electricity bill, etc.)
Bank account details (cancelled cheque or passbook)
For Partnership, LLP, or Company
PAN of entity
PAN and Aadhaar of partners or directors
Partnership deed or incorporation certificate
Business address proof
Bank account details
Authorization letter or board resolution
GST Registration Process Step by Step
GST registration is fully online and involves the following steps:
Step 1: Application Filing
Application is filed in Form GST REG-01 on the GST portal with business, promoter, address, and bank details.
Step 2: OTP and Verification
OTP verification is completed through registered mobile number and email ID.
Step 3: Document Upload
All required documents are uploaded online.
Step 4: Officer Verification
The GST department may approve the application or raise a clarification query.
Step 5: GSTIN Allotment
On approval, GSTIN and GST registration certificate are issued.
Time Required for GST Registration
Normally 3 to 7 working days
If clarification is raised, additional time may be required
GST Registration Fees
There is no government fee for GST registration. However, professional fees may apply if expert assistance is taken for accurate filing and faster approval.
Common Mistakes to Avoid in GST Registration
Incorrect PAN or Aadhaar details
Wrong business address proof
Mismatch in bank account details
Selecting incorrect business constitution
Errors in HSN or SAC codes
Not responding to department queries on time
These mistakes can lead to rejection, delay, or future compliance issues.
Post-Registration Compliance Under GST
After GST registration, businesses must:
Issue GST-compliant invoices
File GST returns monthly or quarterly
Pay GST on time
Maintain proper records
Update changes through GST amendment
Non-compliance may attract penalties and interest.
Why Professional Assistance is Important for GST Registration
Although GST registration is online, many applications are rejected due to technical or documentation errors. Professional assistance ensures:
Correct applicability analysis
Accurate document filing
Faster approval
End-to-end support
Guidance on future GST compliance
Conclusion
GST registration is a crucial step for any business operating in India. Whether mandatory or voluntary, it helps businesses stay compliant, reduce tax burden through input tax credit, expand operations, and build long-term credibility.
If you are planning to start a business or your turnover is approaching the GST threshold, timely GST registration is highly recommended to avoid penalties and operational hurdles.
Top 5 Reasons Why Businesses Outsource GST Registration in India
The goods and services tax is a successor to VAT that is used in India on the supply of goods and services. It was introduced in 2017 and needs a lot of documentation work. The interesting fact about GST is that it is paid directly by the consumers but it is remitted to the government by the business selling the goods and services. With time, there is a growing complexity of GST in India due to a lack of knowledge and practice in filling out GST documents.
Many businesses are looking for professional GST registration services experts who can get help from external sources that help the business to fulfil all the required documentation that eliminates the chance of any legal action by the government on the company.
In this blog, we will share the five benefits of outsourcing service providers of GST registration and the benefits of a GST consultant that will not only give you the time to focus on other operations of the business but also give you peace of mind, which will help you to maintain the brand identity in the market.
Section 1: Time and Cost Efficiency
To fill out the GST registration, you need various documents such as PAN, Aadhar, business registration proof, and bank details, all formats according to GST norms. Outsourcing GST registration services to a professional service provider eliminates these requirements and the time taken in arranging these documents, as experts are aware of the required documentation and formatting standards. So they ensure that every rule and regulation is followed with the right paperwork.
Outsourcing GST registration will help you to get rid of huge paperwork that will allow you to focus on your day-to-day tasks. Also, it will save the cost of hiring in-house professionals as it will only increase the cost of business by paying them a salary, investing in their training, and availing tools and infrastructure to make them work. In outsourcing, you only have to pay for services you need either for one time or for future registration. This is how it will help to reduce the extra cost and become profitable in the long run.
Section 2: Expert Handling & Error Reduction
Professionals know the required format and right documentation according to the type of business; they know the correct format of PAN, Aadhar card, address proof and bank account verification. They are also aware of the state-specific rules and regulations and the additional documentation needed in filling out GST registration. These small points taken care of by the profession eliminate any step taken by the GST department or further action on the business that might be taken by the government for not fulfilling the legal requirement while filling out the GST registration.
Mistakes in GST registration may lead to delays in the starting of business operations and rejection of the application. They avoid these mistakes based on their experience. They are also acting as a protective net for your business that makes your business start in less time and run smoothly in the long term while eliminating any further penalties on business.
Section 3: Updated With Rules
The GST system is new in India, and thus, it needs improvement that is done by the GST Council over time. GST rules are not easy to understand by the normal people. By being updated with new rules and regulations experts can help your business to align with the changes. The benefits of GST consultants are they regularly monitor the updates and changes announced by the GST Council and ensure that your GST registration process meets the latest requirements as announced by the GST Council.
They are not only updated with the current updates but also have knowledge about the implementation. This protective approach by the GST registration service provider can protect your business from any legal notice or penalties in the future. This will ensure the smooth performance of the business and create strong goodwill in the market.
Section 4: Focus on Core Business
By outsourcing GST registration business owners can focus on important business operations instead of compliance. A business can focus on the sales of products, profitability and growth opportunities rather than taking the burden of maintaining documents and applications needed to fill the GST registration. By outsourcing GST registration, this stress is transferred to the GST registration service providers and professionals who are experts in managing these issues and can complete the task in less time with the best results.
This helps business owners to make decisions regarding the operation of business in a working day of a business while keeping the responsibilities on experts to take care of all rules and regulations to be fulfilled according to the updated changes.
Section 5: Post-Registration Support
After filling out the GST registration and getting the GSTIN number, there are many tasks to perform, like filing regular returns, maintaining compliant invoices and responding to notices if needed. Many GST registration service providers offer post-registration support that includes monthly or quarterly return filing that ensures timely submission of necessary applicable forms.
Also, they regularly audit and ensure proper input of tax credit claims and record keeping. In case of any mistakes, mismatches of data, late filing of application forms, or mistakes in audits, a professional will help you to represent your case more effectively and resolve issues effectively. This support proves to be a lifesaver for business and profitable for busy entrepreneurs, especially when GST compliance needs continuous attention.
This also helps a business to build partnerships with GST registration service providers as they understand your business model, industry needs and future registration. They also help in filing returns and dealing with queries or notices by the GST Council of India. They also understand the additional documentation needed according to different states or different regions in India.
Conclusion
Many business operations need to be taken care of by the business owners. In today's busy business environment, outsourcing GST registration can be a good decision taken by the business owner, and the benefits of a GST consultant. Also, it will not only save time and cost-effectively but also handle issues by the expert, which can reduce the extra burden on the business owners.
The GST registration services experts stay updated with the rules and regulations or changes announced by the GST council, which will help you to comply with the GST registration. Outsourcing can help you to get the benefit of accuracy, efficiency and peace of mind, as a GST service provider can handle all your hurdles related to the GST registration and let you focus on your important decisions regarding your business.
FAQs:
What is the cost of hiring a GST service provider?
The cost of GST service providers in India depends on the complexity of your transaction and the number of returns to be filled. The minimum amount of GST service providers for a small business fee is rupees 500 to 5000, and it can be increased with the type of business and size of business.
Can I outsource GST filing as well?
Yes, you can outsource GST filing as well as get help from professional service providers or accounting firms who can handle everything from monthly return filing reconciliation to annual returns and compliance notices. This will help you to stay updated with the new GST registration compliance and reduce the risk of altis in future.
Are outsourced GST services reliable and secure?
When you take help from reputable GST service providers who are using secure cloud-based platforms, encryption and two-factor authentication to protect your data, they are reliable and secure. They also train their professional or chartered accountants to manage the process and maintain the privacy and confidential information of your business. They also hire experts who are certified by reputable universities and have years of experience, thus ensuring both reliability and security.
What are the penalties for incorrect GST registration?
If you file if you made mistakes in GST registration, it may lead to penalties like payment of rupees 10,000 or the amount of tax evaded, whichever is higher. This may lead to the suspension or cancellation of GST registration. Also, it leads to legal proceedings in severe cases of wilful misstatement or fraud. This is why accurate and timely filing of GST registration is important so that one can avoid these risks.
Can outsourcing help with GST cancellation and amendment?
Yes, GST service providers can help you with both GST cancellation and amendment. They will help you to file an application for business closer change in business address, change in honesty, etc., and can do it correctly on the GST portal with proper documentation that will ensure peace of mind and smooth fulfilment of all the required documents.
Every Business whose annual turnover exceeds Rs 40 lakh (for special states, the amount is Rs 10 lakh) or supply of goods and services inter-statehas to register for GST.
Important update as on 03-04-2020
The time limit for completion or filing return has been extended to June 30, 2020, where the time limit falls between the period from March 20, 2020 to June 29, 2020. It does not include cases in which a Person needs to obtain the GST registration in section 25 (Normal registration) and 27 (Registration as non-resident taxpayer/ casual taxpayer) of the CGST law act.
Please follow a step-by-step guide on how to complete the online registration process on the GST Portal:
Step 1: Go to GST Portal. Click on Registration under Service Tab
Every Business whose annual turnover exceeds Rs 40 lakh (for special states, the amount is Rs 10 lakh) or supply of goods and services inter-statehas to register for GST.
Important update as on 03-04-2020
The time limit for completion or filing return has been extended to June 30, 2020, where the time limit falls between the period from March 20, 2020 to June 29, 2020. It does not include cases in which a Person needs to obtain the GST registration in section 25 (Normal registration) and 27 (Registration as non-resident taxpayer/ casual taxpayer) of the CGST law act.
Please follow a step-by-step guide on how to complete the online registration process on the GST Portal:
The goods and services tax (GST) is a value added tax that applies to most goods and services sold for internal consumption. The Goods and Services Tax Law was approved in Parliament on March 29, 2017. The Law went into effect on July 1, 2017; The Goods and Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is applied to each value added.
In simple words, the goods and services tax (GST) is an indirect tax that is applied to the supply of goods and services. This GST law has replaced many of the indirect tax laws that previously existed in India. The GST is paid by consumers, but the companies that sell the goods and services refer it to the government. In effect, goods and service tax generate revenue for the government.
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Understanding the Goods and Services Tax (GST)
The GST is an indirect sales tax that is applied to the cost of certain goods and services.. The business adds the GST to the product price, and a customer who purchases the product pays the sale price plus the GST. The part of the GST is collected by the company or the seller and sent to the government.
How Goods and Services Tax System Working
Most countries with a GST have a single unified GST system, which means that a single tax rate is applied across the country. A country with a unified GST platform merges central taxes (eg, sales tax, consumption tax, and service tax) with state-level taxes (eg, entertainment tax, entry tax) , transfer tax, sin tax and luxury tax) and collects them as a single tax. These countries tax almost everything at a single rate.
Double tax structures on goods and services (GST)
Only Brazil and Canada , have a dual GST structure. Compared to a unified GST economy where the federal government collects taxes and then distributes them to the states, in a dual system, the federal GST is applied in addition to the state sales tax. In Canada, for example, the federal government applies a 5% tax and some provinces / states also impose a provincial state tax (PST), which ranges from 7% to 10%. In this case, the consumer receipt will clearly have the GST and PST rate applied to their purchase value.
GST Registration?
In the GST Regime, companies whose turnover exceeds Rs. 40 lakhs * (Rs 10 lakhs for NE and mountain states) are required to register as a normal taxable person. This registration process is called GST registration.
For certain companies, registration under GST is mandatory. If the organization conducts business without registering under GST, it will be a crime under GST and heavy penalties will apply.
GST registration generally takes 2-7 business days. We will help you sign up for GST in 3 easy steps.
* CBIC has reported the increase in threshold rotation from Rs 20 lakhs to Rs 40 lakhs. The notification will take effect on April 1, 2019.
Who Required for GST Registration
1. People registered under the Pre-GST law (i.e. excise, VAT, service tax, etc.)
2. Companies with a turnover above the limit of Rs. 40 Lakhs * (Rs.10 Lakhs for the Northeast States, J&K, Himachal Pradesh and Uttarakhand)
3. Occasional taxable person / non-resident taxable person
4. Inbound service provider and distributor agents
5. Taxpayers under the reverse charge mechanism
6. Person supplying through the e-commerce aggregator
7. Each e-commerce aggregator
8. Person who provides online information and access to the database or recovery services from a place outside India to a person in India, who is not a registered taxable person
* CBIC has reported the increase in threshold rotation from Rs 20 lakhs to Rs 40 lakhs. The notification will take effect on April 1, 2019.
Documents Required for GST Registration
1. Applicant's PAN
2. Aadhaar card
3. Proof of company registration or certificate of incorporation
4. Proof of identity and address of promoters / director with photographs
5. Proof of address of place of business
6. Bank account statement / canceled check
7. Digital signature
8. Board Resolution for Authorized Signatory / Letter of Authorization
What is the GST registration process?
The Goods and Services Tax (GST) registration services at TaxCaller our experts help you register your GST for your business and obtain your GSTIN.
The TaxCaller GST experts will guide you in the applicability and compliance of GST for your business and will make your business register under GST.
Penalty for not registering under GST
An offender who does not pay taxes or makes short payments (genuine errors) has to pay a fine of 10% of the amount of tax owed subject to a minimum of Rs. 10,000.
The fine will be 100% of the amount of the tax owed when the criminal has deliberately evaded the payment of taxes.
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GST return is a format where a taxpayer registered under the Goods and Services Tax (GST) law has to file for each registration separately. Also, the number of GST returns to be filed will be based on the type of taxpayer, such as regular taxpayer, composition dealer, e-commerce operator, TDS deductor, non-resident taxpayer, Input Service Distributor(ISD) etc. Usually, a regular taxpayer has to file two returns per month (GSTR-1, GSTR-3B) and an annual return (GSTR-9/9C) for each GST registration separately.
1. GSTR-1
GSTR-1 is the return to be furnished for reporting details of all outward supplies of goods and services made, or in other words, sales transactions made during a tax period, and also for reporting debit and credit notes issued. Any amendments to sales invoices made, even pertaining to previous tax periods, should be reported in the GSTR-1 return.
GSTR-1 is to be filed by all normal taxpayers who are registered under GST. It is to be filed monthly, except in the case of small taxpayers with turnover up to Rs.1.5 crore in the previous financial year, who can file the same on a quarterly basis.
2. GSTR-2A
GSTR-2A is the return containing details of all inward supplies of goods and services i.e. purchases made from registered suppliers during a tax period. The data is auto-populated based on data filed by the suppliers in their GSTR-1 return. GSTR-2A is a read-only return and no action can be taken.
3. GSTR-2
GSTR-2 is the return for reporting the inward supplies of goods and services i.e. the purchases made during a tax period. The details in the GSTR-2 return are auto-populated from the GSTR-2A. Unlike GSTR-2A, the GSTR-2 return can be edited.
GSTR-2 is to be filed by all normal taxpayers registered under GST, however, the filing of the same has been suspended ever since the inception of GST.
4. GSTR-3
GSTR-3 is a monthly summary return for furnishing summarized details of all outward supplies made, inward supplies received and input tax credit claimed, along with details of the tax liability and taxes paid. This return is auto-generated on the basis of the GSTR-1 and GSTR-2 returns filed.
GSTR-3 is to be filed by all normal taxpayers registered under GST, however, the filing of the same has been suspended ever since the inception of GST.
5. GSTR-3B
GSTR-3B is a monthly self-declaration to be filed, for furnishing summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid.
GSTR-3B is to be filed by all normal taxpayers registered under GST.
6. GSTR-4 / CMP-08
GSTR-4 is the return that was to be filed by taxpayers who have opted for the Composition Scheme under GST. CMP-08 is the return which has replaced the now erstwhile GSTR-4. The Composition Scheme is a scheme in which taxpayers with turnover up to Rs.1.5 crores can opt into and pay taxes at a fixed rate on the turnover declared.
The CMP-08 return is to be filed on a quarterly basis.
7. GSTR-5
GSTR-5 is the return to be filed by non-resident foreign taxpayers, who are registered under GST and carry out business transactions in India. The return contains details of all outward supplies made, inward supplies received, credit/debit notes, tax liability and taxes paid.
The GSTR-5 return is to be filed monthly for each month that the taxpayer is registered under GST in India.
8. GSTR-6
GSTR-6 is a monthly return to be filed by an Input Service Distributor (ISD). It will contain details of input tax credit received and distributed by the ISD. It will further contain details of all documents issued for the distribution of input credit and the manner of distribution.
9. GSTR-7
GSTR-7 is a monthly return to be filed by persons required to deduct TDS (Tax deducted at source) under GST. GSTR 7 will contain details of TDS deducted, the TDS liability payable and paid and TDS refund claimed, if any.
10. GSTR-8
GSTR-8 is a monthly return to be filed by e-commerce operators registered under the GST who are required to collect tax at source (TCS). GSTR-8 will contain details of all supplies made through the E-commerce platform, and the TCS collected on the same.
The GSTR-8 return is to be filed on a monthly basis.
11. GSTR-9
GSTR-9 is the annual return to be filed by taxpayers registered under GST. It will contain details of all outward supplies made, inward supplies received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes, along with details of taxes payable and paid. It is a consolidation of all the monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during that year.
GSTR-9 is required to be filed by all taxpayers registered under GST*, except taxpayers who have opted for the Composition Scheme, Casual Taxable Persons, Input Service Distributors, Non-resident Taxable Persons and persons paying TDS under section 51 of CGST Act.
*As per the CBIC notification 47/2019, the annual return under GST for taxpayers having an aggregate turnover which does not exceed Rs.2 crore has been made optional for FY 2017-18 and FY 2018-19.
12. GSTR-9A
GSTR-9A is the annual return to be filed by taxpayers who have registered under the Composition Scheme in a financial year*. It is a consolidation of all the quarterly returns filed during that financial year.
*GSTR-9A filing for Composition taxpayers has been waived off for FY 2017-18 and FY 2018-19 as per the decision taken in the 27th GST Council meeting.
13. GSTR-9C
GSTR-9C is the reconciliation statement to be filed by all taxpayers registered under GST whose turnover exceeds Rs.2 crore in a financial year. The registered person has to get their books of accounts audited by a Chartered/Cost Accountant. The statement of reconciliation is between these audited financial statements of the taxpayer and the annual return GSTR-9 that has been filed.
GSTR-9C is to be filed for every GSTIN, hence, one PAN can have multiple GSTR-9C forms being filed.
As per the CBIC notification 16/2020, GSTR-9C is waived off for the taxpayers with an aggregate turnover of more than Rs 5 crore for the financial year 2018-19.
14. GSTR-10
GSTR-10 is to be filed by a taxable person whose registered has been cancelled or surrendered. This return is also called a final return and has to be filed within 3 months from the date of cancellation or cancellation order, whichever is earlier.
15. GSTR-11
GSTR-11 is the return to be filed by persons who have been issued a Unique Identity Number(UIN) in order to get a refund under GST for the goods and services purchased by them in India. UIN is a classification made for foreign diplomatic missions and embassies not liable to tax in India, for the purpose of getting a refund of taxes. GSTR-11 will contain details of inward supplies received and refund claimed.
Due Dates of Filing GST Returns
These Returns are as per the CGST Act*
GSTR- 1
Details of outward supplies of taxable goods and/or services affected
Monthly
11th* of the next month with effect from October 2018
*Previously, the due date was 10th
GSTR-3B
Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer
In the GST Regime, businesses whose turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration.For certain businesses, registration under GST is mandatory. If the organization carries on business without registering under GST, it will be an offence under GST and heavy penalties will apply.GST registration usually takes between 2-6 working days. We’ll help you to register for GST in 3 easy steps.*CBIC has notified the increase in threshold turnover from Rs 20 lakhs to Rs 40 lakhs. The notification will come into effect from 1st April 201Who Should Register for GST?Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)Businesses with turnover above the threshold limit of Rs. 40 Lakhs* (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh and Uttarakhand)Casual taxable person / Non-Resident taxable personAgents of a supplier & Input service distributorThose paying tax under the reverse charge mechanismPerson who supplies via e-commerce aggregatorEvery e-commerce aggregatorPerson supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person*CBIC has notified the increase in threshold turnover from Rs 20 lakhs to Rs 40 lakhs. The notification will come into effect from 1st April 2019.What is GST Registration Process?The Goods And Services Tax (GST) Registration services at ClearTax helps you to get your business GST registered and obtain your GSTIN.ClearTax GST experts will guide you on the applicability and compliances under GST for your business and get your business registered under GST.
All registered taxpayers exporting goods or services will now be required to submit a Letter of Commitment (LUT) in GST RFD-11 form on the GSTN common portal to conduct exports without IGST payment.
When to file / file? - The commitment letter must be submitted / submitted online before exporting the goods / services.
Prior to this, exporters had to manually submit the completed and signed RFD-11 on commercial letterhead in duplicate-
1. One for the Deputy Commissioner / Jurisdictional Assistant who has jurisdiction over their main place of business where verification with Export documents is done through ICEGATE
2. Another along with export documents to the customs clearance authority.
Like the previous excise tax regime, this led to exporters wasting considerable time and operating expenses on this compliance.
Finally, this process has now been streamlined and made simple and fast, giving transparency to the entire export process by all the stakeholders involved.
Please note that the furnishing of bond must be done on non-judicial stamp paper and therefore requires manual submission.
Important update!
File fresh LUT for financial year 2020-21
LUT will be valid for one financial year. If LUT was file in financial year 2019-20, then the validity expiration date of that LUT is March 31, 2020. Therefore, you must provide a new LUT for financial year 2020-21. The deadline to provide such LUT for the financial year 2020-21 extends from March 31, 2020 to June 30, 2020.
Please follow this steps on GST Potal to furnish letter of undertaking (LUT) :
