A. FAQs on Registration as Tax Deductor at Source

Q.1 Who needs to register under GST as a Tax Deducted at Source (TDS)?

Ans: All Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government, where the total value of such supply under a contract exceeds 2.5 lakhs, need to register as a TDS under GST.

Q.2 How can I register as TDS or TCS?

Ans: The Registration Application for Tax Deductor/Tax Collector can be filed by the applicant directly by themselves. In GST regime, the registration process is online and any person/entity wishing to register will have to access the GST system for the same.

Any person who wish to get registered as the Tax Deductor/Tax Collector needs to apply in the form prescribed.

Q.3 Are there any preconditions I must fulfill before registering with GST as a TDS?

Ans: The preconditions are:

1. Applicant has valid PAN or TAN.

2. Applicant must have a valid mobile number.

3. Applicant must have valid E-mail ID.

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

5. Applicant must have a place of business.

6. Applicant must have an authorized signatory with valid details.

Q.4 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.5 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.6 Do I get registered automatically after submitting the registration application along with the prescribed documents?

Ans: No, Your registration application will be processed and approved by the relevant Tax Officer, only then will you be issued the registration certificate and GSTIN.

Q.7 What is time limit for the Tax Official to process the registration application as TDS?

Ans: Tax Official needs to process the registration application as TDS within 3 working days on first time receipt of the application. In case of receipt of the queries, taxpayer needs to respond to the notice for seeking clarifications within 7 working days. Once the taxpayer has responded to the queries, Tax official needs to process the registration application as TDS within 7 working days.

Q.8 How can I track the status of the registration application?

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

Q.9 What are the various status of the registration application filed?

Ans: 

Description Status
Status of the Form is saved but not submitted Draft
Status of TRN on generation Active
Status of TRN on expiry of 15 days and application not submitted Expired
Status of TRN on successful submission of the application ARN Generated
Form successfully submitted and ARN generated Pending for processing
On submission of the application form until ARN is generated Pending for Validation
In case the validation fails, on submission of the application form until ARN is generated Validation Error

Q.10 What is ARN?

Ans: Application Reference Number (ARN) is generated on submission of the application form. It enables the taxpayer to track the status of the submitted application.

Q.11 Where is ARN received?

Ans: Application Reference Number (ARN) receipt is received on the taxpayer’s e-mail address and via SMS on mobile phone number.

Q.12 What are various ways to sign the application form?

Ans: You can sign the form using DSC/ E-sign/ EVC.

a. Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issues by authorized Certifying Authorities.

The GST Portal accepts only PAN based Class II and III DSC.

To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html

b. Electronic Signature (E-Sign)

Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar older to digitally sign a document.

A One Time Password (OTP) will be sent to mobile phone number that is registered with Aadhar at the time of digitally signing documents at the GST Portal.

c. Electronic Verification Code (EVC)

The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating a OTP. The OTP will be sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

Q.13 Can I obtain multiple registrations in a state on single TAN/ PAN as TDS?

Ans: Yes, you can obtain multiple registrations in a state on single TAN/ PAN as TDS.

Q.14 Can I use same mobile number and email ID to fill a separate form with same TAN?

Ans: No, you cannot use the same mobile number and email ID to fill a separate form with same TAN. Everytime the combination of mobile number and email ID should be unique.

Q.15 What is Part A and Part B of the application? What is the difference between these two parts?

Ans: Through Part A of the application form, Temporary Reference Number (TRN) is generated which is valid for 15 days. To create TRN, you need to provide your basic details viz, email address, mobile number and PAN/ TAN. Once the TRN is generated, same can be used to login to temporary dashboard, access, fill and submit Part B of  the application form. Since TRN is valid for 15 days, so you need to submit your saved application within 15 days.

Q.16 What verification is done with Income tax database? What is to be done in case of error?

Ans: During Part A, your PAN details are validated. In case of any mismatch of data, you need to correct the data and proceed.

Q.17 What is My Saved applications?

Ans: 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 up to 15 days from the creation of TRN on the GST Portal.

Q.18 What is the time limit to fill the application? What happens to application after that?

Ans: In case the application form is not filled within 15 days, the application data gets purged.

Q.19 What are validations error? How I can see validations error?

Ans: When you submit your application online, application data like PAN, TAN, Aadhaar number etc of stakeholders gets validated with external agencies. In case of mismatch of any data, validation error comes. You can check your email to see the validation error.

Q.20 What are the documents the needs to be uploaded while applying for Registration as a TDS?

Ans: 

Document Name Document Type Document Size

Proof of Drawing and Disbursing Officer

Photo of the Drawing and Disbursing Officer JPG 100 KB

Proof of Appointment of Authorised Signatory

Photo of the Authorised Signatory JPG 100 KB
Letter of Authorisation/ Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter JPG, PDF 100 KB

Proof of Principal Place of business

Own:

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

 

Property Tax Receipt – 100 KB

Municipal Khata copy – 100 KB

Electricity bill copy – 100 KB

Rent/ Lease agreement – 2 MB

Consent Letter – 100 KB

Rent receipt with NOC (In case of no/expired agreement) – 1 MB

Legal ownership document – 1 MB

Leased:

Rent/ Lease agreement OR

Rent receipt with NOC (In case of no/expired agreement) AND

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

 

Rented:

Rent/ Lease agreement OR

Rent receipt with NOC (In case of no/expired agreement) AND

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

 

Consent:

Consent letter AND

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

 

Shared:

Consent letter AND

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

 

Others:

Legal ownership document

JPG, PDF

 

Q.21 Where can I mention the State/UT in which my principal place of business is located?

Ans: Tax Deductor who does not have a physical presence in a State/UT, needs to mention the name of the State/UT in Part A of the application, in which they want to get registration.

Tax Deductor can mention the name of the State/ UT in Part B of the application, in which their principal place of business is located, which may be different from the State/UT mentioned in Part A. Thus, Tax Deductor can edit the name of the State/ UT field in Part B, if required.

B. Manual for Tax Deductor at Source

1. How can I apply for Registration as Tax Deductor at Source?

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What are the steps involved in applying for Registration as a Tax Deductor on the GST Portal?

For registering yourself as a Tax Deductor on the GST Portal, perform the following steps:

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

2. Click the Services > Registration > New Registration option.

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The Application form is divided into two parts as Part A and Part B.

Part A:

3. The New Registration page is displayed. Select the New Registration option.

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4. In the I am a drop down list, select the Tax Deductor as the type of taxpayer to be registered.

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5. In the I am a drop down list, select the Tax Deductor as the type of taxpayer to be registered.

6. In the State/UT and District drop down list, select the state for which registration is required and district.

7. In the Legal Name of the Tax Deductor (As mentioned in PAN) field, enter the legal name of your Tax Deductor as mentioned in the PAN database.

8. In the Permanent Account Number (PAN) field, enter PAN number.

Note:

  • In case you don’t have PAN, you can apply for PAN. To do so, click the here link.
  • Legal Name of the Tax Deductor and PAN /TAN will be validated against the CBDT database. TDS applicants who do not have a PAN can select TAN and enter their TAN.

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9. In the Email Address field, enter the email address of the Primary Authorized Signatory.

10. In the Mobile Number field, enter the valid Indian mobile number of the Primary Authorized Signatory.

Note: Different One Time Password (OTP) will be sent on your email address and mobile number you just mentioned for authentication.

11. In the Type the characters you see in the image below field, enter the captcha text.

12. Click the PROCEED button.

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After successful validation, you will be directed to the OTP Verification page.

13. In the Mobile OTP field, enter the OTP you received on your mobile number entered in PART-A of the form. OTP is valid only for 10 minutes.

14. In the Email OTP field, enter the OTP you received on your email address entered in PART-A of the form. OTP is valid only for 10 minutes.

Note: OTP sent to mobile number and email address are separate. 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 both the newly received OTPs again.

15. Click the PROCEED button.

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16. The system generated 15-digit Temporary Reference Number (TRN) is displayed.

Note: You will receive the TRN acknowledgment information on your e-mail address as well as your mobile number. Note that below the TRN the expiry date of the TRN will also be mentioned.

17. Click the PROCEED button.

Alternatively, you can also click Services > Registration > New Registration option and select the Temporary Reference Number (TRN) radio button to login using the TRN.

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PART B:

18. In the Temporary Reference Number (TRN) field, enter the TRN generated.

19. In the Type the characters you see in the image below field, enter the captcha text.

20. Click the PROCEED button. The Verify OTP page is displayed. You will receive same Mobile OTP and Email OTP. These OTPs are different from the OTPs you received in previous step.

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21. 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.

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22. The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).

Note:

  • Notice the expiry date shown below in the screenshot. If the applicant doesn’t submit the application within 15 days, TRN and the entire information filled against that TRN will be purged after 15 days.
  • The status of the registration application is ‘Draft’ unless the application is submitted. Once the application is submitted, the status is changed to ‘Pending for Validation’.

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The Registration Application form with various tabs is displayed that must be filled sequentially.

On the top of the page, there are five tabs as Business Details, Drawing and Disbursing Officer, Authorized Signatory, Office Address of Tax Deductor and Verification. Click each tab to enter the details.

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Business Details tab:

The Business Details tab is selected by default. This tab displays the information to be filled for the business details required for registration.

a) In the Trade Name field, enter the trade name of your business.

Note: Trade name of the business is different from the legal name of the business.

b) In the Constitution of Business drop-down list, select the type of constitution of your business. This will be validated with the CBDT Database for a match with the PAN entered in Part A of the form.

c) In the District drop-down list, select the district of your business.

d) In the Sector/ Circle / Ward/ Charge/ Unit drop-down list, select the appropriate choice.

e) In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate choice.

f) Click the SAVE & CONTINUE button. You will notice a blue tick on the Business Details section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.

Drawing and Disbursing Officer tab:

This tab page displays the details of Drawing and Disbursing Officer or person responsible for deducting tax/ collecting tax.

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a) In the Personal Information section, enter the personal details of the Drawing and Disbursing Officer like name, father’s name, date of birth, telephone number, email address and gender.

b) In the Identity Information section, enter the official information of the Drawing and Disbursing Officer like designations and PAN.

c) In the Residential Address section, enter the address details of the Drawing and Disbursing Officer. Based on the State selected, select the district and enter the corresponding pin code.

d) In the Document Upload section, click the Choose file button. Navigate and select the photograph of the Drawing and Disbursing Officer.

Note Ensure that your photograph is in JPEG format and the file size is less than 100 KB.

e) In case Drawing and Disbursing Officer is the Primary Authorized Signatory, select the checkbox for  Also  Authorized Signatory and details will be auto-populated in the Authorized Signatory tab.

f) Click the SAVE & CONTINUE button. You will notice a blue tick on the Drawing and Disbursing Officer section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.

Authorized Signatory tab:

This tab page displays the details of the authorized signatory. You can enter details of up to 10 authorized signatories.

If you selected the Drawing and Disbursing Officer as the Authorized Signatory, the system will skip this section and details of Drawing and Disbursing Officer will be auto populated.

If you did not select ‘Also Authorized Signatory’ in previous Drawing and Disbursing Officer tab, enter all the details of the authorized signatory and click SAVE AND CONTINUE at the bottom of the screen.

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Office Address of Tax Deductor tab:

This tab page displays the details of the office address of Tax Deductor.

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a) In the Address section, enter the address details of the principal place of business.

Based on the District selected enter the corresponding pin code.

b) In the Contact Information section, enter the official contact details like Email

address, telephone number (with STD Code), mobile number field and fax number (with STD Code).

c) Select Yes in case you have obtained any other registrations under GST in the same State.

d) In the Nature of Possession of Premises drop-down list, select the nature of possession of premises.

e) In the Document Upload section, click the Choose file button. Navigate and select the Proof of address of Tax Deductor.

Note:  You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.

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Verification tab:

This tab page displays the details of the verification for authentication of the

details submitted in the form.

a) Select the Verification checkbox.

b) In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

c) In the Place field, enter the place where the form is filed.

d) After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC) or E-Signature. Submission of application with the details is NOT completed unless DSC or E-Signature is affixed.

Note:

  • For E-Sign, you must update your Aadhaar number in the Applicant Details section.
  • After submission, you cannot make any changes to your application.

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In Case of DSC:

e) Click the SUBMIT WITH DSC button.

f) Click the PROCEED button.

Note:

  • Make sure your DSC dongle is inserted in your laptop/ desktop.
  • Make sure emSigner (from eMudra) is running on your laptop/ desktop with administrator permissions.

To check if the emSigner is running on your laptop/ desktop, perform the following steps:

1. Click the item tray.

2. Double click the emSigner icon.

3. Click the Hide Service button to minimize the dialog box.

g) Select the certificate and click the SIGN button.

Note: To view the details of your DSC, click the View Certificate button.

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h) Select the certificate and click the SIGN button.

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In Case of E-Signature:

e) Click the SUBMIT WITH E-SIGNATURE button.

f) In the Please select Service Provider option, select the appropriate Service Provider.

Note: C-DAC and NSDL are e-sign Service Providers (Both are free of cost).

g) Select the checkbox for declaration.

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

h) Click the CONTINUE button.

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

In Case of EVC:

e) Click the SUBMIT WITH EVC button.

f) Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

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The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

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(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

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