1. GST Registration Procedure
Under GST the Registration has been made very easy and almost 99 % Digital. Entire process can be finished in Five working days except in case where the officer granting such registration does not find the application or documentation in order. The Entire process has been explained below in three easy steps:
Step: 1 – Part A of GST REG-01
- Use Form GST REG – 01 For the Registration Purpose.
- The said form can be submitted either online or also can be submitted to Facilitation center. The way we submit TDS Return to NSDL. NSDL has been selected to provide Facilitation center service as a partner for GST.
- The above is Part A of Form GST REG-01 where the user has to enter PAN, Mobile No. and Email Id.
- Email and Mobile number shall be verified using OTP.
Note: Till date no restriction has been kept on use of repeated mobile number or email id.
On Successful Verification of Mobile number and email ID, Application Reference number (ARN) shall be Generated and communicated.
- Using the reference number generated user shall electronically submit an application in Part B of FORM GST REG- 01, duly signed, along with documents specified in the said Form (Given at the end), at the Common Portal either directly or through a Facilitation Centre.
- On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
- A person applying for registration as a casual taxable person shall be given a temporary identification number by the Common Portal for making advance deposit of tax under section 19A and the acknowledgement under sub-rule (5) shall be issued electronically thereafter.
1. The GST REG 01 is applicable to everyone EXCEPT:
|Person||Required to file following form for Registration application|
|Non Resident Taxable person||GST REG 09|
|A person required to deduct tax at source under section 51||GST REG 07|
|A person required to deduct tax at source under section 52||GST REG 07|
|A person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act||GST REG 09A |
2. Documents Required to be uploaded for Registration
|1.||Photographs (wherever specified in the Application Form) |
(a) Proprietary Concern – Proprietor
(b) Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted)
(c) HUF – Karta
(d) Company – Managing Director or the Authorised Person
(e) Trust – Managing Trustee
(f) Association of Person or Body of Individual –Members of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted)
(g) Local Authority – CEO or his equivalent
(h) Statutory Body – CEO or his equivalent
(i) Others – Person in Charge
|2.||Constitution of Taxpayer: |
Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
|3.||Proof of Principal/Additional Place of Business: |
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) & (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
|4.||Bank Account Related Proof: |
Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
|5.||Authorization Form:- |
For each Authorised Signatory mentioned in the application form, Authorization or copy of Resolution of the Managing Committee or Board of Directors to be filed.
Step – 2 Verification of the application
1. If the proper officer fails to take any action-
(a) Within three common working days from the date of submission of application, or
(b) Within seven common working days from the date of receipt of clarification, information or documents furnished by the applicant under sub-rule (2),
The application for grant of registration shall be deemed to have been approved.
2. The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within thirty days from such date.
3. Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration
4. GST Registration Number shall be assigned in the following format:
A. Two characters for the State Code
B. Ten Characters for PAN or TAN
C. Two Characters for the entity code
D. One checksum character
5. All applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted under these rules shall be so submitted electronically at the Common Portal with digital signature certificate or through e-signature
6. All Application needs to be signed by:
|In Case of||To be signed by|
|Individual||By himself or by other person authorized by him|
|HUF||Karta or by adult member of family duly authorized by Karta|
|Company||CEO or authorized signatory thereof|
|Government , Government Agency, Local authority||Officer authorized in this behalf|
|Partnership firm||Any Partner not being minor or Authorized signatory|
|Trust||Any Trustee not being minor or Authorized signatory|
|Any other person||By some person competent to act on his behalf, |
or by a person authorised in accordance with the provisions of section 48
Step 3 – Physical verification of business premises in certain cases
Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after grant of registration, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-29 on the Common Portal within fifteen working days following the date of such verification.
2. Amendment to Registration
Where there is any change in any of the particulars furnished in the application for registration, either at the time of obtaining registration or as amended from time to time, the registered taxable person shall, within fifteen days of such change, submit an application electronically, duly signed, in FORM GST REG-11 electronically, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
Where change relates to:
a. Name of business
b. Principal Place of Business
c. Details of Partners or directors, Karta, Managing Committee, Board of Trustee, CEO, or person responsible for day to day affairs of business
The officer after proper verification, issue order in Form GST REG- 12 electronically.
Where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG-11 on the Common Portal.
Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered taxable person, the said person shall apply for fresh registration in FORM GST REG-01.
3. Suo Moto Registration
Where, during the course of any survey, inspection, search, enquiry or any other proceeding under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG 13.
4. Application for cancellation of registration
A registered taxable person seeking cancellation of his registration shall electronically submit an application in FORM GST REG-14 including the details of closing stock and liability thereon and may furnish, along with the application, relevant documents in support thereof at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
Cancellation of registration cannot be considered for the person who has taken voluntary registration.
(2) Every taxable person, other than a person paying tax under Lump sum Scheme, seeking cancellation of registration under sub-rule (1) shall furnish a final return under rule Return – 19.
5. Separate Registration for multiple business verticals within a state or in Union territory:
Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall be granted separate registration in respect of each of the verticals subject to the following conditions:
1. Such person has more than one business vertical
2. No business vertical of a taxable person shall be granted registration to pay tax under Composition Scheme if any one of the other business verticals of the same person is paying tax under regular scheme.
3. All separately registered business verticals of such person shall pay tax under this Act on supply of goods and/or services made to another registered business vertical of such person and issue a tax invoice for such supply.
7. Display of registration certificate and GSTIN in name board
(1) Every registered taxable person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Every registered taxable person shall display his GSTIN in the name board exhibited at the entry of his principal place of business and at every additional place or places of business.
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