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.

Registration Application

Normal Taxpayer

Part A

FAQs on Landing Page

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?

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.

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

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.

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?

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

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

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

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

Please give details of the Primary Authorized Signatory in the Part A of the Registration Application .

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

Captcha Code is a numeric code that must be filled every time a taxpayer login to the GST Portal. It has been added as an additional security measure.

GST Registration Overview

GST Registration Overview

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

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

8. 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?

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.

9. 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?

The validity period of each OTP is clearly mentioned in the SMS and e-mail. They are valid for at least 10 minutes.

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

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.

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

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.

12. What is a TRN?

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.

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

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).

14. I did not write my TRN or I have forgotten my TRN?

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

15. 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?

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!

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

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’.

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

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

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

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

Part B

FAQs on Business Details

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

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

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

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

3. I don’t know my Center Jurisdiction.

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

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

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

5. What is my Date of Commencement of Business?

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

FAQs on Promoters/Partners

1. How many Promoters/Partners/Directors can I add in the application?

A maximum of 10 Promoters/Partners/Directors can be added in the Registration Application. On case of a Proprietor, there will be always only one Promoters/Partners/Director.

2. One (or more) of the Promoters/Partners/Directors is not an Indian National and does not have a PAN Card which is a mandatory field. How do I add his/her details?

For foreigners, passport details are mandatory and PAN details are optional. To facilitate the same, there is a YES/NO check-box that asks

Are you a citizen of India?

If you select NO, passport details will become mandatory and PAN details will become optional.

3. One (or more) of the Promoters/Partners/Directors does not have a residential address in India but an Indian residential address is mandatory. What do I do?

Residential address does not need to be in India.

4. Can more than one Promoters/Partners/Director be an Authorised Signatory?

Yes, you can add up to 10 authorised signatories.

5. Do I need to upload passport photographs of ALL the Promoters/Partners/Directors?

Yes, you need to upload passport photographs of all the Promoters/Partners/Directors whose details you are adding in the Registration Application. Further, each passport photograph must be in JPEG format and not more than 100 KB in size.

FAQs on Authorised Signatory

1. Is it mandatory to select a Primary Authorised Signatory?

You cannot submit your New Registration Application without selecting a Primary Authorised Signatory.

2. How many Authorised Signatories can I add in the Registration Application?

A maximum of 10 authorised signatories can be added.

3. Details of the Authorised Signatory are already prefilled based on entries made in the previous section (Promoters/Partners) however I want to add more Authorised Signatories.

If you selected one or more Promoters/Partners/Directors as authorised signatories, their details will be auto populated in the Authorised Signatory section to avoid duplication of work by you. If you wish to add more authorised signatories, you can simply select the ADD NEW option available at the end of the page. You can also view the list of authorised signatories by clicking on SHOW LIST. Don’t forget, you can only add a maximum of 10 authorised signatories.

4. Can more than one Promoters/Partners/Director become the Primary Authorised Signatories?

No, you can have one and only one Primary Authorised Signatory.

5. Can I add company employees other than promoter/director/partner/proprietor as Authorised Signatories?

Yes, you can.

6. Do I need to upload photographs and Proof of Appointment of ALL the authorised signatories?

Yes.

FAQs on Authorised Representative

1. I don’t need/want an Authorised Representative.

Authorised representatives are not mandatory. If you do not wish to add, you can simply click on SAVE & CONTINUE and move on to the next section

FAQs on Principal Place of Business

1. My head office/corporate office, which I assume should be my Principal Place of Business, is in a different state but I am unable to change the state when filling in the Registration Application.

Principal place of business needs to be located within the state where you are applying for the new GST registration. Please enter the details of the first/existing place of business within the state where registration is sought.

Note: Principal place of business can be amended at a later date also.

2. There are fields for Latitude and Longitude in the Registration Application. What are they for?

This is an optional field and is there for the purpose of providing as a feature to add additional details of your place of business (principal or additional).

3. I don’t have an office e-mail address yet, can I give an alternate e-mail address now and update it later once it has been created?

Yes, you can.

4. My principal place of business is a co-working space. What should I select as Nature of Possession of Premises?

If your principal place of business is a co-working space, please select Shared as Nature of Possession of Premises unless you have a valid (registered) sub-let agreement with the provider of the co-working space.

5. I am performing multiple business activities at my principal place of business. Can I select more than one nature of business activity?

Yes, you can select any number of options from the given list as long as you select a minimum of one.

6. My Principal Place of Business was leased by my father/mother many years ago through pagdi system and he/she has since passed away so I don’t have a lease deed my name or in the name of my business. The landlord is also unwilling to register a fresh lease in my name. What should I do?

In this specific case, a bank statement with the business address will suffice.

FAQs on Additional Places of Business

1. How many additional places of business can I add in the Registration Application?

Five Hundred.

2. I am unable to add additional places of business because the ADD NEW button is disabled.

Please press the BACK button and go back to the previous section (principal place of business). At the bottom of the page there is an option – Have Additional Places of Business with a YES/NO check-box. Select YES and click on SAVE & CONTINUE. Now you will be able to add the additional places of business.

3. Do I need to attach documentary proof of Nature of Possession of Premises for ALL the additional places of business?

No.

4. I am performing multiple business activities at one of my additional places of business. Can I select more than one nature of business activity for the same?

Yes, you can select any number of options from the given list as long as you select a minimum of one.

FAQs on Goods and Services

1. Is it mandatory to provide HSN/SAC Codes?

You are required to provide a minimum of just one goods or service (one HSN or SAC code).

2. I supply multiple goods and/or services but the Registration Application allows specifying the top 5 goods and top 5 services. Does this mean I can only supply 5 goods and 5 services?

No, there is no limit to the number of goods you can supply or the number of services you can provide under a single registration.

3. Do I need to take an additional registration if I want to supply more than 5 goods and/or services?

No, you need not take an additional registration if you want to supply more than 5 goods and/or services.

4. I don’t know the HSN Code for any of the products I supply. What do I do?

The Goods and Services section of the new registration application has a built-in online utility that will help you select the HSN Code. For the Goods section, simply start typing the type of product under Search HSN Chapter by Name or Code and there will be a dropdown from which you can select the relevant chapter. Once you have selected the chapter, start typing in the Search HSN Code field and select the type of product. The HSN Code of the goods will be auto populated in the application. You can repeat the same if you want to enter details for more than one goods.

5. How do I search for SAC Codes?

The Goods and Services section of the new registration application has a built-in online utility that will help you select the SAC code. For the Services section, simply start typing the type of service and there will be a dropdown from which you can select the relevant service. Once you have selected the service, the SAC Code of the service will be auto populated in the application. You can repeat the same if you want to enter details for more than one service.

6. I am entering the name of the goods/service but the system is unable to find it.

Please make sure you type slowly. If the online utility can’t find the goods/service, simply move on to the next section if you have added at least one goods/service since there are more than 17000 codes and it may be difficult for you to find the exact code on your own. If you supply only one goods, please contact a tax professional or your jurisdictional officer.

If you provide a single service, you can refer to the CBEC website here (add link) to choose the appropriate SAC since there are only 127.

FAQs on Bank Accounts

1. Is it mandatory to add a bank account?

Yes, you need to add at least one bank account.

2. How many bank accounts can I add?

You can add a maximum of 10 bank accounts.

3. My business bank account is not open yet. Can I add an alternate bank account?

Yes, you can add your personal bank account and update it once your business bank account is open.

4. What document can I upload as a supporting document for proof of bank account?

You can provide your monthly bank statement or the first page of your passbook.

5. I don’t know my branch’s IFSC Code. Where can I find it?

There is an online utility provided in the application in the Bank Accounts section to help you find your branch’s IFSC Code. Look for ‘Click here to find your bank’ and click on ‘here’.

6. I cannot see my bank’s branch in the online utility provided. Is there any other way to find the IFSC Code?

Your branch IFSC code is also mentioned in the account’s cheque book on every cheque.

FAQs on State Specific Information

1. Is it mandatory to enter State Specific Information?

No, it is not mandatory if you do not have any of the requested registrations.

2. If I have one or more of the requested registrations, is it then mandatory to fill in the State Specific Information?

While the system will permit you to move to the next section since it is an optional field, you are strongly advised to fill any such details to ensure you can comply with the self-verification before submitting your application.

FAQs on Verification and Submission

1. I am applying for registration in State X but my physical location is State Y. Which location should I mention in Place in the Verification section of the new registration application form?

You need to mention your physical location (City/Town/Village and State)

2. Buttons other than SUBMIT WITH DSC are disabled?

Please note DSC is mandatory for

(i) Public Limited Company,

(ii) Private Limited Company,

(iii) Unlimited Company;

(iv) Foreign Company;

(v) LLP; (vi) Foreign LLP;

(vii) Public Sector Undertaking.

In such cases, all other modes of submission will be disabled by the system.

3. My business is not a Company or an LLP. Can I still submit my new registration application with a DSC?

Yes, anyone can submit their registration application using a DSC provided it is an un-expired and unrevoked, PAN-based Class II or Class III DSC.

4. The options to SUBMIT WITH DSC and SUBMIT WITH E-SIGN are both disabled even though I have selected the Authorised Signatory and Place?

Have you checked the check-box under Verification? If not, please do.

5. I have opted to SUBMIT with E-SIGN but I am not getting the OTP despite multiple attempts. What should I do?

This happens in case your current mobile number is different from the number registered with Aadhaar authority (UIDAI). Since E-Sign uses UIDAI data for authentication, the OTP will only go to the mobile number registered with UIDAI.

In such a case, you will have to update your mobile number with UIDAI or use the SUBMIT WITH DSC option.

6. I have submitted my registration application successfully and I have received an Acknowledge Reference Number (ARN). Now what?

You will receive a response from the tax authorities within 3 common working days on the status of your application. It will either be approved or the assessing officer will raise a Notice Seeking Clarification in case they have any queries w.r.t. the application and/or documents provided. Either way, it will be communicated to you via e-mail.

7. Can the Tax Official reject my Registration  application?

Your application cannot be rejected after the first assessment as principle of natural justice mandates that the you get an opportunity to be heard, hence, the Tax Official may only raise a Notice Seeking Clarification to provide you with the said opportunity. If your response is satisfactory, your application will be approved. If you provide an unsatisfactory response or fail to respond, your application will be rejected. You have seven (7) working days within which to respond to the Notice Seeking Clarification.

FAQs on General

1. I have activated my user ID but not completed part B of the application, but I received Provisional Registration Certificate, what I need to do?

Provisional  Registration Certificate is issued based on activation at GST Portal, so that your business may not hamper. However, to obtain permanent Registration and GSTIN, you are required to complete all the parts of the application and file it with your DSC/ E-Signature or EVC as the case maybe. Signing of application with Digital Signature or e-signing or EVC can only be done by the authorized signatories. Final Registration Certificate will be issued after approval of the proper officer if you have submitted and electronically verified enrolment form with complete details.

2. I have wrongly mentioned additional place of business, /registration details how this can be addressed?

You can update/correct all the information related to additional place of business, bank account, or registration details given in the application through the process of amendment.

3. I have furnished incorrect jurisdiction how can I correct the same?

It will be updated by the concerned officers at the time of processing your application. Your latest updates will be visible on the dashboard.

FAQs on SEZ Unit / SEZ Developer

1. I am a SEZ unit or SEZ Developer and not registered under VAT or Central Excise. How will I get registered under GST?

SEZ developers and Units are required to be identified as such in GST and required to be registered a fresh. You need to apply for a new registration as separate vertical under GST. You need to select SEZ Unit or SEZ developer in the reason for registration. You are also required to upload the necessary certificate /documents issued by Government of India in the principal place of business tab to substantiate the claim.

2. I am a SEZ unit / SEZ Developer and have taken VAT registration /Central Excise Registration. I have migrated under GST against the VAT/ Central Excise Registration. Can I get benefits of SEZ Unit/SEZ Developer under GST?

Since you have migrated as VAT/Central Excise or Service tax registrant, whereas, you need to register with the Entity of SEZ Developer or SEZ Unit. Therefore, you need to update your information through the amendment on the GST Portal. You need to select reason for registration as SEZ Unit/ SEZ developer and also required to upload necessary document issued by the Government of India in this behalf.

3. I have migrated as normal taxpayer and also have a SEZ unit which is my additional place of business. I have declared the same in the enrolment application also. What should I do under GST?

You need to apply for a new registration as separate vertical under GST for your additional place of business i.e. the SEZ unit/ SEZ Developer, because SEZ has separate registration requirement under GST. You need to select SEZ Unit or SEZ developer in the reason for registration. You are also required to upload the necessary certificate /documents issued by Government of India in the principal place of business tab to substantiate the claim.

FAQs on Multiple Verticals

1. I have multiple verticals as per the GST law but only one registration is migrated in GST. When I will get my registrations for other verticals.

Multiple Business vertical in a state can be registered separately under GST. Accordingly, separate Provisional IDs have been generated and furnished for such entities based on the data provided by the States/Central Authorities. However, the business entities who have not received separate Provisional ID for different business verticals and have not yet migrated at GST Portal, may obtain registration through new Registration process, which has been started from 25th June, 2017.

2. Can I use same email, mobile and PAN combination for other verticals?

The combination of registered e-mail ID and Mobile Number of each registered business entity should be unique. You cannot use same email and mobile combination for the same PAN but different business verticals. You have to change at least one of the two.

3. Do I need to fill all information again while applying for the multiple verticals?

Yes, the details need to be filled again. Auto-population functionality for common fields against same PAN i.e. Legal Name, Constitution, Promoters and Partners details has not been enabled so far. It is advisable to fill same information for above fields for all registrations against the same PAN.

FAQs on Registration of GST Practitioner

1. Who is a GST Practitioner?

GST Practitioner is a tax professional who can prepare returns and perform other activities on the basis of the information furnished to him by a taxable person. However, the legal responsibility of such filings remains with the Taxpayer. For this purpose, GST Practitioners (GSTP) are required to be enrolled with Centre or State Authority. CA, CS, CMA, Advocates, Retired Government Officials, and Graduates are eligible to apply for registration. In addition, GSTPs can be appointed Authorized Representatives who can act on the behalf of the taxpayers and represent them before tax authorities.

2. Can I file Returns for my client if I am not registered?

It is recommended that you register as a GST Practitioner at the GST Portal.

3. Are there any preconditions before I can enroll on the GST Portal as a GST Practitioner?

A GST Practitioner must fulfill the following conditions he/she can enroll on the GST Portal:

1. Applicant must have a valid PAN Card

2. Applicant must have a valid mobile number

3. Applicant must have a valid e-mail ID

4. Professional address

5. Applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment

6. Applicant must fulfill the eligibility criteria of GST Practitioner.

4. What are the eligibility criteria an applicant must fulfill for becoming a GST Practitioner/enrolling on the GST Portal as a GST Practitioner?

  • Chartered Accountant holding COP
  • Chartered Accountant without COP
  • Company Secretary holding COP
  • Company Secretary without COP
  • Cost and Management Accountant holding COP
  • Cost and Management Accountant without COP
  • Advocate
  • Graduate or Postgraduate degree in Commerce
  • Graduate or Postgraduate degree in Banking
  • Graduate or Postgraduate degree in Business Administration
  • Graduate or Postgraduate degree in Business Management
  • Degree examination of any recognized Foreign University recognized by any Indian University as equivalent to degree examination
  • Retired Government Officials

5. I started to fill the Registration Application for GST Practitioner but was not able to complete it. Can I save my Registration Application?

Yes, you can save your Registration Application up to 15 days from the day your TRN was generated upon successful submission of PART- A of the Registration Application.

6. What do I do after submitting my Registration Application?

The Registration Application submitted by you will be processed by Tax Officer. Once your Registration Application is approved by the concerned Tax Official, your GSTP ID will be generated by the system along with a temporary password for first-time login and the same will be communicated to you your registered e-mail address. ARN status will also be changed to ‘Approved’. Enrolment Certificate will be available at the Dashboard of the GSTP for view, print and download.

In case of rejection, Rejection Order will get generated and communicated to you. ARN status will be changed to ‘Rejected’. Intimation of Rejection will be sent to the applicant who filed the application for the enrolment of GSTP via email and SMS on his registered email address and mobile number respectively. Rejection Order will be available at the Dashboard of the GSTP for view, print and download

7. Do I need to register separately in each State and Union Territory?

Single Enrolment shall be sufficient for practicing on all India basis. No separate registrations are required for other States or Centre. However, the you are free to apply for another registration in other state if you have a Profession Address in that state.

FAQs on Registration of Input Service Distributor

1. How do I obtain a registration as an Input Service Distributor?

The registration for an Input Service Distributor can be done via the New Registration Application of a normal taxpayer. All you need to do is select Input Service Distributor only under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.

Refer to screenshot:

Refer to screenshot

 

FAQs on My Saved Application

1. What is a saved application?

Any/All applications you have initiated and are in various stages of completion but have not yet been submitted are saved applications. These application will be available for updation and submission upto 15 days on the GST Portal.

Example: New registration applications, Amendment applications, Application for voluntary cancellation, etc.

2. What is the difference between a saved application and a submitted application?

A saved application is an incomplete application and it can be accessed, edited, or deleted until you submit it to the GST System or until its date of expiry, whichever is earlier.

A submitted application is an application that has been submitted on the GST Portal by the taxpayer by clicking the Submit button. This application can neither be edited nor deleted by the taxpayer.

You can, however, access the read only version of the submitted application in PDF. You can also track the status of the submitted application using the ARN received upon the application’s successful submission.

3. Where can I access my saved applications?

All your saved applications are available in the post login-mode on the GST Portal. You can login to the GST Portal and navigate to Services > User Services > My Saved Applications.

All your saved applications will be displayed in reverse chronological order (10 per page).

4. Can I access My Saved Applications in the pre-login mode?

No, you cannot access your saved application in the pre-login mode.

5. How can I save my application?

By clicking on the Save Button, you can save your application.

FAQs on Application for Filing Clarification

1. I have received notice for seeking clarifications for the registration application submitted on the GST Portal. Why?

The Status of my application is “Pending for Clarification”. What does it indicate?

If the Tax Official is not satisfied with the information provided by you in the Registration Application or the documents attached, the Tax Official can seek for clarifications from the taxpayer.

In such cases, the status of the application is changed to “Pending for Clarification”.

Once you have received the intimation for notice seeking clarifications, you must login to the GST Portal using your TRN and provide the clarifications electronically or upload the document(s) sought with 7 working days from the date of receipt of such intimation.

FAQs on Track Application Status

1. Can I track the status of my Registration Application?

Yes, you can track the status by using the Registration > Services > Track Application Status service from the GST Portal.

FAQs on Opt for Composition Scheme

1. Can I opt for the composition scheme?

You can opt for the composition scheme if you are a regular taxpayer with an aggregate annual domestic PAN-based turnover not exceeding INR 50,00,000 (Fifty lakhs).

However, you cannot opt for the composition scheme if you are/you make:

– engaged in the supply of services

– any supply of goods which are not liable to be taxed under this Act

– inter-state outward supplies of goods

– supplies through electronic commerce operators who are required to collect tax under section 56.

– a manufacturer of notified goods

– a casual dealer

– a Non-Resident Foreign Taxpayer

– a person registered as Input Service Distributor (ISD)

– a person registered as TDS Deductor/Tax Collector

2. How do I opt for the Composition Scheme?

To opt for the Composition Scheme on the GST Portal, perform the following steps:

1. Log in to the Taxpayers’ Interface

2. Go to Services > Registration > Application to Opt for Composition Scheme

3. Fill the form as per the form specification rules and submit

3. When can I opt for the Composition Scheme?

In order to avail this scheme, you need to file an online application to Opt for Composition Scheme with the tax authorities. Taxpayers who can opt for this scheme can be categorized as below:

1. Migrated Taxpayers: Any taxpayer who are migrated from earlier laws and who have been granted provisional registration would file an application for composition within 30 days prior to or after the appointed day.

2. New Taxpayers: Any person who becomes liable to register under GST Act, after the appointed day, shall file his option to pay composition amount in the Application for New Registration in Form GST REG-01.

3. Existing Taxpayers: Any taxpayer who is registered as normal tax payer under GST regime shall file an application to opt for Composition Scheme at least 7 days prior to the commencement of financial year for which the option to pay tax under the aforesaid section is exercised.

4. Is it mandatory to file a Stock Intimation? How do I file a Stock Intimation?

Yes, it is mandatory to file a Stock Intimation.

In addition to filing the application to opt for Composition Scheme, you would also require to file a Stock Intimation to furnish the details of stock including inward supply of goods from unregistered persons, held by you on the day preceding the date from which you opt to pay the composition amount. You are required to file Stock Intimation details within 30 days of the date from which Composition Scheme is sought.

The application to opt for Composition Scheme is not subject to approval by the tax authorities. On filing of the application, you are marked as a composition taxpayer in the system and consequential changes are made in the system. However, in case it is found that you were not eligible for the Composition Scheme or have not filed Stock Intimation, you would be compulsorily pushed out of the Composition Scheme by initiating appropriate proceedings.

Stock Intimation filed by you is not subject to processing by State & Centre Tax Authorities. However, in case it is found out by the tax authorities that the particulars of stock and ITC reversal furnished in the Stock Intimation are incorrect, the tax authorities can initiate appropriate demand proceedings from back office against you.

5. Can I save the Application to Opt for Composition Scheme?

Yes, the application can be saved for up to 15 days from the date of initiation after which it will be purged by the system.

Saved applications can be accessed using the My Saved Applications functionality available in the Taxpayers’ Interface.

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.

Saved Applications

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.

newly received OTP again

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.

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.

new registration

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.

Mobile or Email OTP

In case of Existing Registration:

1. Login to the GST Portal with valid credentials.

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

Application for Filing Clarifications

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.

Reference No. of Notice

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.

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Category : Goods and Services Tax (4549)
Type : Articles (14319)
Tags : FAQs (308) goods and services tax (3111) GST (2698) GST FAQs (113)

4 responses to “FAQs on Submission of Online GST Registration Application”

  1. kesavan says:

    sir, my GST reg 1 application expired .what to do now. can i re register fresh

  2. Jaydeep says:

    Sir i have TRN no. So i Can start my business on basis of TRN NO. ?

  3. 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..?

  4. 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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