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Form GST REG-01 is an application form for obtaining Goods and Services Tax (GST) registration. The present article tries to simplify the understanding of Form GST REG-01.

Applicability and non-applicability of Form GST REG-01

As per rule 8(1) of the Central Goods and Services Tax Rules, 2017, every person willing to obtain GST registration is required to file an application in Form GST REG-01. However, Form GST REG-01 doesn’t apply to the following categories of persons-

  • A non-resident taxable person,
  • Person deducting TDS under section 51,
  • The person collecting TCS under section 52, and
  • The person supplying OIDAR services from a place outside India to the non-taxable online recipient.

A brief explanation of Form GST REG-01-

Basically, Form GST REG-01 is divided into two parts i.e. Part-A and Part-B. Going through the below paras one would easily understand the filing of an application in Form GST REG-01.

1. Steps to be followed to reach Form GST REG-01 on the GST portal-

  • Visit site and click ‘Login’ icon provided on the right-hand side,
  • Mention appropriate ‘Username’ and ‘Password’. Enter the characters and click ‘LOGIN’,
  • Navigate the following path-

Services > Registration > New Registration

Once the applicant follows all the above steps, Part-A of Form GST REG-01 will appear.

2. Proceed towards the filing of Part-A of Form GST REG-01-

  • Select the following details from the drop-down list-
    • Category of the applicant,
    • State/ UT, and
    • District.
  • Provide following details-
    • Legal Name of the Business,
    • Permanent Account Number (auto verification will be done),
    • E-mail Address, and
    • Mobile Number
  • Enter Mobile OTP (through this mobile number will be verified).
  • Enter Email OTP (through this Email ID will be verified).

Once all the above verification is done, the Part-A of Form GST REG-01 will be complete. Accordingly, on completion of Part-A, Temporary Reference Number will be displayed.

3. Proceed towards the filing of Part-B of Form GST REG-01-

  • Login using the Temporary Reference Number (received after filing Part-A).
  • Step-by-step the applicant needs to provide the following information-
    • Business details,
    • Details of partners/ promoters,
    • Details of authorized signatory (if any),
    • Details of authorized representative (if any),
    • Details of the principal place of business,
    • Details of additional place of business (if any),
    • Details of goods and/or services to be supplied,
    • State specific information, and
    • Aadhaar authentication (detailed explanation provided below).
  • After accurately submitting all the above information/ details, select the verification check-box. Submit Form GST REG-01 using Digital Signature Certificate or E-Signature or EVC.

Once the applicant follows all the above steps/ procedure, the filing of Form GST REG-01 comes to an end.

Introduction of Aadhaar Authentication process of Form GST REG-01

Vide notification no. 62/2020- Central Tax dated 20th August 2020, provision of Aadhaar authentication is introduced in GST registration. As per the provision, the applicant applying for GST registration can opt for Aadhaar authentication (the same is not mandatory).

However, in case the applicant doesn’t opt for Aadhaar authentication, then it is possible that the department officer would conduct physical verification of the place of business before granting GST registration.

Based on the status of Aadhaar authentication, the time limit within which the GST registration shall be deemed to be approved is explained hereunder-

Particulars The time limit of deemed approval of GST registration
Opted for Aadhaar authentication and successfully authenticated the same Three working days
Opted for Aadhaar authentication, however, fails to successfully authenticate the same Twenty-one working days
Doesn’t opted for Aadhaar authentication Twenty-one working days

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May 2024