Wednesday, August 12, 2020

GST Registration Process

 GST Registration Process:

Every person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone.

Every person, being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

 Casual taxable person shall be given a temporary reference number (TRN) by the Common Portal for making advance deposit of tax and the acknowledgement in FORM GST REG-02 shall be issued electronically only after the said deposit.

 Verification of the application and approval

The application, as submitted by the taxable person, on the Common Portal, shall be forwarded to the concerned officer, who shall examine the application and the accompanying documents and if the same are found to be in order, he will approve the grant of registration to the applicant within three working days from the date of submission of application.

 

Where the application submitted is found to be deficient, either in terms of any information or any document required to be furnished or where the concerned officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within three working days from the date of submission of application.

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