A. What is to be followed by Dealer registered under existing Acts to get GSTIN?
B. What is to be followed by new dealer to get GSTIN?
C. What is to be followed by Input Service Distributor to get GSTIN?
D. What is to be followed by persons required to deduct tax at source or collect tax at source?
E. What is to be followed by certain special entities for Unique Identity Number?
F. What is to be followed by Non-resident taxable person to get GSTIN?
A. What is to be followed by Dealer registered under existing Acts to get GSTIN? : The following points are very essential to be noted by existing Dealer for the purpose of Registration under GST
1. As per section 142(1) of GST Act the Existing registered dealers under any of the earlier laws shall be issued a certificate of registration on a provisional basis in such form and manner as may be prescribed. It means existing dealer shall get certificate of Registration on provisional basis, which shall be, as section 142(2), valid for the period of 6 months from the date of issue.
2. Rule 14(1) says that this provisional certificate of registration shall be issued in Form GST REG-21.
3. When a dealer will get provisional certificate, he is required to submit Form GST REG-20. This form should be signed and accompany specified document (this specified documents may be copy of PAN/Address Proof/MOA/AOA/Bank Account detail etc)
4. It shall be kept in mind that Form GST REG-21 should be submitted within time specified or within further time as granted by Board or Commissioner.
5. Then If information submitted in Form GST REG-21 and accompanied documents found satisfactory to proper officer then finally he will issue Final Certificate of Registration in Form GST REG-06
6. If PO does not find information in order then PO will issue show cause Notice in Form GST REG-23. And on non getting satisfactory reply from dealer then he will cancel provisional Certificate of Registration by issuing an order in Form GST REG-22
7. It may be possible that some existing Registered dealers do not liable to get them self registered in GST, but as they are existing registered dealer so they will get provisional certificate of Registration. In that case they submit Form GST REG-24 for cancellation of Provisional Certificate.
(as every form shall be filed online, so it may be visualized that Board will communicate User ID and Password by mail or post to each existing Dealer so that he/she may login and submit form )
B. & C. What is to be followed by Existing dealer registered as Input Service Distributor and by New Applicant for GST registration:– The following points are very essential to be noted by existing ISD for the purpose of Registration under GST
1) Although ISD are existing registered taxable person but they shall not be issued any provisional registration certificate
2) Submit PAN, Mobile No and E-mail ID to GSTN site by filling Part A of Form GST REG-01. (Although Mobile No and E-mail ID may be changed later on but on ease functioning of corporation give common E-Mail ID of Business)
3) System will verify PAN as per its data base
4) Mobile No and E-Mail ID shall be verified by sending One Time Password
5) If Above particulars are verified and found ok then system will give u Application reference Number by mail.
6) Fill Part B of Form GST REG-01 by using above application number at the common portal directly or through FC (Facilitation Centre) along with documents specified.
7) After successfully filing of Part B, You will get acknowledgment No in Form GST REG-02.
8) Where PO is not satisfied with particulars provided and/or document submitted the he will intimate to applicant in Form GST REG-03 (within 3 working days from the date of application).
9) The you are required to give clarification or information as sought in Form GST REG-03 in REG-04 (within 7 working days from the date of intimation)
10) Even after clarification as provided in REG-04, If Proper officer is not satisfied then he will reject application in Form GST REG-05
11) And if Proper Officer is satisfied with applicant information then he will final Certificate of Registration in Form GST REG-06.
D. Registration to persons required to deduct tax at source or collect tax at source:
Section 37 specified some person who are required to deduct tax @ 1% from payment made to supplier where total value of supply exceed under a contract exceed ten lakh. And section 43C every electronic commerce operator shall, at the time of credit of any amount to the account of the supplier of goods and/or services or at the time of payment of any amount in cash or by any other mode, whichever is earlier, collect an amount, out of the amount payable or paid to the supplier,
1) Such person are required to obtain registration certificate under GST
2) File the Form GST REG-07 directly or through FC
3) If all particular found ok the Registration certificate in Form GST REG-06 shall be issued to such person
E. Registration/Assignment of Unique Identity Number to certain special entities
As per section 19 (6) United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be notified by the Board / Commissioner, shall obtain a Unique Identity Number
1) File the Form in GST REG-09
2) On verification of details PO will assign Unique Identity Number and Certificate of Registration in Form GST REG-06
F. Grant of registration to non-resident taxable person:
1) If any Non Taxable wants to get GST registration Certificate then he is required to submit Form GST REG-10 at least five days prior to commencement of the business.
2) And PO after proper satisfaction he will issue registration certificate in Form GST REG-06
Note:
a) All communication from Proper Officer (PO) may be by E-mail.
b) Form may be submitted directly through online mode or through Facilitation Centre
c) PO may physically verified your business premises
d) Check list is prepared based on GST Act and Draft Registration Rules
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