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.

 

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.

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.