Wednesday, August 12, 2020

GST Registration Process

 GST Registration Process:

 Verification of the application and approval

The applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within seven working days from the date of receipt of such notice.

If the officer is satisfied with the clarification, information or documents furnished by the applicant, in FORM GST REG-04, within seven working days, he may approve the grant of registration to the applicant within seven working days from the date of receipt of such clarification or information or documents.

However, if the applicant doesn’t submit any reply in response to the notice in FORM GST REG-03, issued to him, within the prescribed period or where the officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.

Deemed Approval of the Registration

If the proper officer fails to take any action -

(a) Within three working days from the date of submission of application, or

(b) Within seven working days from the date of receipt of clarification, information or documents furnished by the applicant, the application for grant of registration shall be deemed to have been approved.

Issue of registration certificate

If the application for grant of registration has been approved by the concerned officer, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as “GSTIN”) shall be assigned to him.

 

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