Procedure for Registration under GST Act [GST Law & Practice B.Com 6th Sem CBCS Pattern Notes]

Procedure for Registration under GST Act

(1) Every person other than:

(a)  Non-resident taxable person.

(b) Person required to deduct TDS.

(c)  Person required to collect TCS.

(d) Person supplying online information and database access or retrieval services (OIDAR) from a place outside India to a non-taxable online recipient.

Shall declare his PAN, mobile number, e-mail address, State or union territory in Part A of Form GST REG-OI on the common portal before applying for registration.

A person having a unit(s) in a SEZ or being a SEZ developer shall makes a separate application for registration as a business vertical distinct from his other units located outside the SEZ.

Further, every person being an input Service Distributor shall make a separate application for registrations such Input Service Distributor.

(2) Validation:

(a)  The PAN shall be validated online by the common portal database maintained by the Central Board of Direct Taxes.

(b) The mobile number shall be verified through a one-time password sent to the said mobile number.

(c)  The e-mail address shall be verified through a separate one-time password sent to the said e-mail address.

(3) On successful verification of PAN, mobile number and e-mail address, a temporary reference number (TRN) shall be generated and communicated to the said mobile number and e-mail address.

(4) Using the TRN generated above, the applicant shall electronically submit an application in Part B of Form GST REG-OI, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal.

(5) On receipt of the application, an acknowledgement shall be issued to the applicant in Form GST REG-02.

(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advances deposit of tax in accordance with the provisions of Section 27 AGST/CGST Act, 2017 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.

The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approved the grant of registration to the applicant within a period of 3 working days from the date of submission of the application.

(7) Where the application is found to be deficient, either in terms of information or document required to be furnished, or where the proper 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 shall furnish such clarification, information or documents electronically, in Form GST REG-04, within 7 working days from the date of the receipt of such notice.

(8) Where the proper officer is satisfied with the reply furnished by the applicant, he may approve the grant of registration to the applicant within 7 working days from the date of the receipt of such classification or information or documents. However, where no replay is furnished by the applicant or where the proper officer is not satisfied reply, he shall, for reasons to be recorded in writing, reject such application and inform the applicant in Form GST REG-05.

(9) If the proper officer fails to take any action –

(a)  Within 3 working days from the date of submission of the application; or

(b) Within 7 working days from the date of the receipt of reply, the application for grant of registration shall be deemed to have been approved.

The applicant shall be communicated the registration number, and the certificate of registration, duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of 3 days after the expiry of the period specified above.

(10) Where the application for grant of registration has been approved, a certificate of registration in Form GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Service Tax Identification Number shall be assigned subject to the following characters, namely:

(a)  Two characters for the state code;

(b) Ten characters for the PAN or the Tax Deduction and Collection Account Number.

(c)  Two characters for the entity code and

(d) One check sum character.

(11) Every certificate of registration shall be duly signed or verified through electronic verification code by the proper officer under the Act.