Articles deals with FAQs related to filing of GST Registration Application and filing of following fields-Business Details, Promoters/Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information, Verification and Submission, General, SEZ Unit / SEZ Developer, Multiple Verticals, Registration of GST Practitioner, Registration of Input Service Distributor, My Saved Application, Application for Filing Clarification, Track Application Status and Opt for Composition Scheme.

A. GST Registration Application for Normal Taxpayer- Part A- FAQs on Landing Page

Q.1 I am on the landing page of the New Registration Application and there are two radio buttons – New Registration and Temporary Reference Number (TRN). Which one do I need to select?

Ans: Select the New Registration Application to begin applying for GST Registration .

If you have already filled Part A of the Registration Application and have a valid TRN, select Temporary Reference Number.

Q.2 I am applying for a new registration. Which state should I select?

Ans: Select the state for which you are applying for the registration.

Once you select a state in Part A of the Registration Application, it cannot be changed at a later stage.

Q.3 My principal place of business is in State ‘X’ but I am applying for a new registration for State ‘Y’. Which state should I select?

Ans: Select the state for which you are applying for the registration as registration is state-specific.

Q.4 In the field for PAN, do I need to put my own PAN or the PAN of the business?

Ans: Please enter the PAN of your business. In case of proprietor, please provide your personal PAN.

Q.5 Whose e-mail ID and mobile number should I give in the PART A of the Registration Application?

Ans: Please give details of the Primary Authorised Signatory in the Part A of the Registration Application.

Q.6 How can I view my existing registrations mapped to same PAN of the business/ entity on the GST Portal while applying for registration?

Ans: After filling all the details in Part A of the application, when you click on Proceed button, GST Portal displays all the GSTINs / Provisional ID’s / UINs / GSTP IDs mapped to the same PAN across India.

Q.7 Can I use same e-mail address, mobile number and PAN combination for taking multiple registrations on GST Portal?

Ans: Yes, you can use same e-mail address, mobile number and PAN combination for taking multiple registrations on GST Portal.

Q.8 What is Captcha Code? Why do I need to fill it?

Ans: Captcha Code is a numeric code that must be filled every time by you, when you login to the GST Portal. It has been added as an additional security measure.

Q.9 The Captcha Code provided is not legible. What should I do?

Ans: You can click the refresh icon next to the code and the system will generate a new code for you.

Q.10 I clicked the SUBMIT button and now the system is asking me for a mobile OTP and an e-mail OTP but I haven’t received either. What do I do? / I have received my mobile OTP but not my e-mail OTP or vice versa. How long should I wait?

Ans: Please wait for at least 180 seconds after generating the OTPs.

In case you have still not received the OTP/s, make sure you are checking the correct mobile phone and e-mail inbox. For e-mail OTP, you must also check the spam folder of your e-mail account.

In case you have still not received one or both the OTPs, please click the Click to Resend OTP option available on the screen. Both the OTPs will be sent again.

Q.11 How long are the OTPs valid? OR Are the OTPs valid for a limited period of time? OR What is the validity of the OTP?

Ans: The validity period of each OTP is mentioned in the SMS and e-mail sent to you. They are valid for 10 minutes.

Q.12 I have entered both OTPs correctly but the system is saying the OTPs are not valid.

Ans: It is possible your OTPs have expired. Click the Click to Resend OTP option available on the screen. Both the OTPs will be sent again. Please wait for at least 180 seconds after generating the OTPs.

Please note, when you generate fresh OTPs, both previous OTPs (mobile as well as e-mail) become invalid. You will now need to enter both mobile and e-mail OTP again.

Q.13 How long should I wait for the OTPs before clicking on the resend OTP button?

Ans: Please wait for at least 180 seconds after generating the OTPs.

In case you have still not received the OTP/s, make sure you are checking the correct mobile phone and e-mail inbox. For e-mail OTP, you must also check the spam folder of your e-mail account.

In case you have still not received one or both the OTPs, please click on Click to Resend OTP option available on the screen. Both the OTPs will be sent again.

Please note, when you generate fresh OTPs, both previous OTPs (mobile as well as e-mail) become invalid.

Q.14 What is a TRN?

Ans: TRN or Temporary Reference Number is a unique 15-digit reference number that is generated when you successfully submit all the fields of PART A (first page) of the new registration application and successfully validate your mobile number and e-mail ID by correctly entering the respective OTPs.

Your TRN is sent to you via SMS and e-mail. It is valid for 15 days from the date of creation.

After TRN is generated, note it down and access PART B of your new registration application on the GST Portal in the pre-login mode by entering the TRN.

Q.15 Now that I have generated my TRN, how do I begin filling PART B of my new registration application?

Ans: Please go to the New Registration page and select the radio button Temporary Reference Number. Now enter your TRN and click PROCEED. A new page will open where you will have to enter the Mobile OTP and e-mail OTP which will be sent to you when you click PROCEED. Enter the respective OTPs and you will be directed to the landing page of PART B of the New Registration Application (Business Details section).

Q.16 I did not write my TRN or I have forgotten my TRN?

Ans: Your TRN is also sent to you via SMS and e-mail.

Q.17 I did not write my TRN and I also deleted the SMS and the e-mail that were sent to me. What do I do now?

Ans: In such a case, you will have to fill in all the details in PART A of the Registration Application again. Upon completing the process, a message will be displayed ‘You already have a TRN generated <TRN number> with this combination’.

Be sure to save the TRN this time!

Q.18 It has been more than 15 days since I generated a TRN. Can I still access my new registration application?

Ans: In such a case, you will have to fill in all the details in PART A of the Registration Application again. Upon completing the process, a message will be displayed ‘You already have a TRN generated <TRN number> with this combination’.

Q.19 Does the TRN expire 15 days after I generate it or 15 days after my last login?

Ans: The TRN expires 15 days after it is generated regardless of any number of logins by you.

Q.20 I have logged into my new registration application successfully using my TRN, Mobile OTP, and E-mail OTP. What is the next step?

Ans: Please click on the blue box with the pencil icon inside it to continue filling your Registration Application.

Q.21 I have opened my shops at different locations on same PAN. Shall I need to apply separately for Registration?

Ans: If the additional places of business are in same state, you do not need to apply for their registration separately. These additional places of business can be shown in the additional places of business tab while filing the registration application.

You also have an option to apply for separate registration for these shops at different locations in the same State.

However, if the additional places of business are in different states, you are mandatorily required to apply for their registration separately for each state.

Q. No. 22 to 30 are FAQs related to Creation of new UT of Ladakh and consequent changes on GST Portal for taxpayers

Q.22 I am currently registered as a taxpayer in J&K State. My jurisdiction was Leh or Kargil, which has now become a part of Union Territory of Ladakh. Do I need to register again on the GST Portal?

Ans: No. You do not need to register again on the GST Portal again.

For taxpayers, who were registered in J&K State and their jurisdiction has changed to Leh or Kargil, will be automatically assigned a new GSTIN for Union Territory of Ladakh, by the GST Portal.

Q.23 Will a taxpayer receive any intimation on assignment of new GSTIN for UT of Ladakh?

Ans: The taxpayer will receive an intimation on their registered e-mail address and mobile number sharing the new GSTIN for UT of Ladakh

Q.24 I have received an intimation that a new GSTIN has been assigned to me for UT of Ladakh. What do I do next?

Ans: Once you receive an intimation that a new GSTIN has been assigned to you for UT of Ladakh, for the new GSTIN you need to login to the GST Portal as first-time login and activate the GSTIN by creating a new username and password.

You would also be able to login to old GSTIN, using the old login credentials, for activities related to GST Portal for the period upto 31st December, 2019.

Q.25 Does a registered taxpayer having principal place of business in J& K and also additional place of business in J&K (only), need to do anything?

Ans: No. Taxpayers with principal place of business in J&K and additional place of business also in J&K, are not required to do anything, as their registration details and status are not affected.

Q.26 If a registered taxpayer has principal place of business in J&K and additional place of business in Ladakh, what he needs to do?

Ans: Taxpayer has to apply for new registration in UT of Ladakh, for such additional place of business and need to declare it as a principal place of business for UT of Ladakh.

They are also required to delete details of such additional place of business, from existing registration details of J&K, by core amendment of registration application.

Q.27 What happens if taxpayer who is required to obtain a new registration for UT of Ladakh does not get registered there?

Ans: If a taxpayer who is required to get a new registration in UT of Ladakh and does not get registered there, then in their existing GSTIN, they will not be able to perform activities related to their place of business in UT of Ladakh, from the period effective from 1st January 2020.

Q.28 If a registered taxpayer has principal place of business in Ladakh and additional place of business in Ladakh, what he needs to do?

Ans: GST Portal will create a new GSTIN for taxpayers, with principal place of business and additional place of business in Ladakh and share the new GSTIN over registered e-mail address and mobile number. The taxpayer will also be able to use old login credentials for activities related to GST Portal for the period upto 31st December, 2019.

Q.29 If a registered taxpayer has principal place of business in Ladakh and additional place of business in J&K, what they need to do?

Ans: The GST Portal will create a new GSTIN for Ladakh and share the GSTIN over registered e-mail address and mobile number of taxpayer. However, taxpayer has to delete details of additional place of business (in J&K) from registration details of Ladakh, by filing an application for core amendment of registration, using the new login. Taxpayer also needs to apply for new registration in UT of J&K, for such additional place of business and declare it as a principal place of business for UT of J&K if they wish.

Q.30 I have received an intimation that a new GSTIN has been assigned to me for UT of Ladakh. Will I get a new Registration Certificate as well?

Ans: Yes, a new Registration Certificate for your new GSTIN will be issued to you. The new Registration Certificate will be available for view and download on the GST Portal, using the new login for UT of Ladakh.

Q. No. 31 to 34 are FAQs related to Merger of UT of Daman & Diu with UT of Dadra and Nagar Haveli and consequent changes on GST Portal for taxpayers

Q.31 I am currently registered as a taxpayer in Union Territory of Daman & Diu which has now become a part of Union Territory of Dadra and Nagar Haveli. Do I need to register again on the GST Portal?

Ans: No. You do not need to register again on the GST Portal.

For taxpayers, who were registered in Union Territory of Daman & Diu and their jurisdiction has changed to Union Territory of Dadra and Nagar Haveli and Daman and Diu, will be automatically assigned a new GSTIN, for the merged Union Territory, by the GST Portal.

Q.32 Will a taxpayer receive any intimation on assignment of new GSTIN for UT of Dadra and Nagar Haveli and Daman and Diu?

Ans: The taxpayer who is registered in UT of Daman and Diu will receive an intimation on their registered e-mail address and mobile number of primary authorised signatory, sharing the new GSTIN and login credentials for UT of Dadra and Nagar Haveli and Daman and Diu.

There is no action required for the taxpayers who are registered in UT of Dadra and Nagar Haveli earlier.

Q.33 I have received an intimation that a new GSTIN has been assigned to me for UT of Dadra and Nagar Haveli and Daman and Diu. What do I do next?

Ans: If you are currently registered in the UT of Daman & Diu, you will receive an intimation that a new GSTIN has been assigned to you for UT of Dadra and Nagar Haveli and Daman and Diu. You will receive an intimation on registered e-mail address and mobile number of primary authorised signatory, sharing the new GSTIN and login credentials for UT of Dadra and Nagar Haveli and Daman and Diu.

Using this credentials, for the new GSTIN, you need to login to the GST Portal as first-time login and activate the GSTIN, by creating a new username and password.

You would also be able to login to old GSTIN, using the old login credentials, for activities related to GST Portal for the period upto 31st July, 2020.

Q.34 I have received an intimation that a new GSTIN has been assigned to me for UT of Dadra and Nagar Haveli and Daman and Diu. Will I get a new Registration Certificate as well?

Ans: If you are currently registered in the UT of Daman & Diu, a new Registration Certificate for your new GSTIN will be issued to you. The new Registration Certificate will be available for view and download on the GST Portal, using the new login for UT of Dadra and Nagar Haveli and Daman and Diu.

B. Part B– FAQs on Business Details

1. I am unable to change my State. Why?

Ans: GST Registration is state-wise and since you have selected the state in PART A of the Registration Application, you cannot change it.

Q.2 I don’t know my Ward/Circle/Sector No.

Ans: Please refer your state website, a tax return preparer (TRP), or your jurisdictional officer.

Q.3 I don’t know my Center Jurisdiction.

Ans: Please refer to https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do

Q.4 I want to/don’t want to Opt for Composition. How do I make sure my choice is exercised?

Ans: There is a YES/NO button to choose whether you wish to Opt for Composition or not. Please make the appropriate choice.

Q.5 What is my Date of Commencement of Business?

Ans: The date of commencement of business is the day you officially started supplying/receiving goods and/or services.

Q.6 I am applying for GST Registration and “Option for Composition” field under Business Details tab is by default appearing as No. Why? Can I still opt for composition scheme with new registration?

Ans: In case, you are already registered with same PAN on the GST Portal and opted in or opt out from Composition Levy, then registering with same PAN on GST Portal will reflect the status of composition levy (opted in/opted out) across all GSTINs mapped to the PAN including any new registration.

In case, you apply for new registration with opting in or out from composition levy now, then all GSTINs registered with same PAN will be opted in and out from composition scheme by default.

Q. No. 7 to 15 are FAQs applicable to Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs)

Q.7 I want to apply for registration as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors. How can I do so?

Ans: In case, you want to apply for registration as Interim Resolution Professionals (IRPs)/ Resolution Professionals (RPs) appointed to undertake corporate insolvency resolution proceedings for Corporate Debtors, select Reason for Registration as “Corporate Debtor undergoing the Corporate Insolvency Resolution Process with IRP/RP” in Business Details tab of New Registration page.

Note: You have to use PAN and CIN of the corporate debtor for registration application.

You have to declare yourself as Primary authorized signatory.

Q.8 Which State/UT should be selected by the IRP/RP when they apply for registration? Which documents should be furnished by them for applying for registration?

Ans: IRP/RP needs to apply for new registration in the States/UTs, where the corporate debtor is registered.  The application for registration is to be made on the PAN and CIN of the Corporate Debtor.

Q.9 I want to apply for registration as IRP/RP. What do I need to enter in the Date of Commencement of Business?

Ans: In case of applying for registration as IRP/RP, you are required to enter the date of your appointment as IRP/RP as the “Date of Commencement of Business”.

Q.10 I want to apply for registration as IRP/RP. Who will be the Primary authorized signatory?

Ans: The appointed IRP/RP will be Primary Authorized Signatory of the newly registered Company. They need to enter their details as Primary authorized signatory in the Authorized Signatory tab of the registration application mandatorily.

Q.11 I want to apply for registration as IRP/RP. What details do I need to provide in Principal Place of business/ Additional place of business?

Ans: In the Principal Place of business/ Additional place of business, you need to provide details as specified in original registration of the Corporate Debtor.

Q.12 I have been appointed as IRP/RP for a company. Do I necessarily need to obtain a fresh registration on GST Portal?

Ans: If all the Form GSTR-1 and Form GSTR-3B returns prior to the date of your appointment have been filed, you are not required to obtain a fresh registration in the category of IRP/RP. You can continue with the same GSTIN.

Q.13 In case any change in IRP/RP only, do I need to obtain a fresh registration on GST Portal?

Ans: In case of any change in IRP/RP only, no fresh registration is required. It would be deemed to be change of authorized signatory and it would not be considered as a distinct person on every such change after initial appointment. The details of the Primary Authorized Signatory may be changed on the GST Portal by carrying out a non- core amendment to the registration application. This can be done by the authorised signatory of the Company, who can add IRP /RP as new authorised signatory or failing that it can be added by the concerned Jurisdictional Tax Authority on request by IRP/RP.

Q.14 How can I change the Primary Authorized Signatory in cases where the RP is not the same as IRP, or in cases where a different IRP/RP is appointed midway during the insolvency process?

Ans: In cases where the RP is not the same as IRP, or in cases where a different IRP/RP is appointed midway during the insolvency process, the details of the Primary authorized signatory may be changed in the GST Portal by carrying out a non-core amendment in registration details on GST portal.

Q.15 I have been appointed as IRP/RP for a company. What can I do if the previous Primary Authorized Signatory is not sharing credentials for GST Portal?

Ans: In case, previous Authorized Signatory is not sharing credentials for GST Portal with his successor, then the newly appointed person can get his details added as Primary Authorized Signatory through the Jurisdictional Tax Authority.

T. Manual on My Saved Applications

How can I view my saved applications?

To view the saved applications, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the REGISTER NOW link.

3. Select the Temporary Reference Number (TRN) option.

4. In the Temporary Reference Number (TRN) field, enter the TRN received.

5. Click the PROCEED button.

6. In the Mobile / Email OTP field, enter the OTP you received on your mobile number and email address. OTP is valid only for 10 minutes.

Note:

  • OTP sent to mobile number and email address are same.
  • In case OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or email ID again. Enter the newly received OTP again.

7. Click the PROCEED button.

8. The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen) to access the PART B of the application form and retrieve the saved application.

Note: Application Form will be available for 15 days from the date of generation of TRN.

Application for Filing Clarification

I have received notice for seeking clarifications for the registration application submitted on the GST Portal. How do I respond to the notice issued by the Tax Official?

To respond to the notice seeking clarifications on the GST Portal, perform the following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

In case of New Registration:

a. Click the REGISTER NOW link.

b. Select the Temporary Reference Number (TRN) option.

c. In the Temporary Reference Number (TRN) field, enter the TRN received.

d. Click the PROCEED button.

e. In the Mobile / Email OTP field, enter the OTP you received on your mobile number and email address. OTP is valid only for 10 minutes.

Note:

  • OTP sent to mobile number and email address are same.
  • In case OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or email ID again. Enter the newly received OTP again.

f. Click the PROCEED button.

In case of Existing Registration:

1. Login to the GST Portal with valid credentials.

2. Click Services > Registration> Application for Filing Clarifications command.

3. In the Reference No. of Notice field, enter the reference number specified on the notice which you have received for filing the clarifications. Or In the Application Reference Number (ARN) field, enter the application reference number received corresponding to the application submitted. Click the SEARCH button.

4. In the Modification in the Registration Application filed field, select Yes or No.

In case of Yes:

a. Original application is available in editable mode for all those fields for which Notice has been issued. Edit the details and upload the additional documents wherever required.

In case of No:

a. In the Additional Information field, enter the additional information.

Note:

  • You need to enter response to all the queries in the textbox provided corresponding to each query.
  •  You can save the form at any point of time within the timeline of maximum 7 working days from generation of the Notice for seeking clarifications by the Tax Official.

5. Submit the application using SUBMIT WITH DSC or SUBMIT WITH E-SIGN as applicable/ eligible.

In case of SUBMIT WITH DSC:

  1. Click the SUBMIT WITH DSC button.

2. Click the PROCEED button.

3. Select the certificate and click the SIGN button.

4. Enter the PIN (dongle password) for the attached DSC.

In case of SUBMIT WITH E-SIGN:

a. Click the SUBMIT WITH E-SIGN button.

b. In the Declaration box, click the AGREE button.

Note: OTP will be sent to your e-mail address and mobile phone number registered with Aadhaar.

c. In the Declaration box, click the AGREE button.

d. Verify Aadhaar OTP screen is displayed. Enter the OTP received on your e-mail address and mobile phone number registered with Aadhaar. Click the CONTINUE button.

6. Success message is displayed.

Note: Intimation of submission of the form by the Taxpayer is sent via SMS to the applicant on the registered mobile number. Email is sent to the applicant as well the authorized signatory.

How to Track GST Registration Application Status

(Republished with amendments)

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

More Under Goods and Services Tax

8 Comments

  1. PARDEEP SINGH says:

    I HAVE NO PREVIOUS REGISTRATION IN ANY STREAM BUT WHEN I AM APPLYING FOR NEW REGISTRATION IN GST I HAVE FACE A PROBLEM IN INDICATE EXISTING REGISTRATION WITH MANDATORY FIELD MARK, HOW CAN I REMOVE THAT

  2. SURAJIT MITRA says:

    I have submitted my registration application successfully and I have received an Acknowledge Reference Number (ARN). Now what?What do I do after submitting my Registration Application?

  3. maheswari vanam says:

    have completed my part A registration and I got TRN number and i have logged in through TRN tab and given correct email and mobile OTPs but System is showing that you have no saved applications. i didn’t find my application. what should i do to get into part B GST registration.Plzz any one help me to proceed futher

  4. Vishwas B M says:

    I got GST Registration certificate form GST Portal Form GST REG-06 under deemed approval, so now do I required to get signature from Commercial department on that copy..?

  5. Sanchaya Ganesh Mahale says:

    Sir, I have applied TRN and now i have started registering the same, when I have completed and ome on Verificatiojn “signaute with evc” submitted the mesage I have got error in name.
    In Adhar my name is ” Sanchaya Ganesh Mahale
    In PAN ” Sanchaya Mahale

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