GST Registration Process

 

GST Registration Process  

Submission of Application for Registration

Every person (hereinafter referred to as applicant), who is liable to be registered under the GST Act and Every person, who is seeking voluntary registration shall, before applying for registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the Common Portal, either directly or through a Facilitation Centre.

Ø  The PAN shall be validated online.

Ø  The mobile number, as declared in Part A of FORM GST REG-01, will be verified through a one-time password sent to the said mobile number; and

Ø  The e-mail address declared shall be verified through a separate one-time password sent to the said e-mail address.

On successful verification of the PAN, mobile number and e-mail address, a Temporary Reference Number (TRN) shall be generated and communicated to the applicant on the his mobile number and e-mail address.

Using the reference number (TRN) generated, as aforesaid, the applicant shall electronically submit the application in Part B of FORM GST REG-01, duly signed and / or verified through electronic verification code (EVC), along with specified documents, as applicable to the concerned applicant’s status (i.e. Individual, HUF, Firm, Company, LLP, AOP, Agent etc.).

On receipt of the application, as aforesaid, duly filled in and verified, in Part B of FORM GST REG-01 an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.