- Process of Registration For resident persons
- Format of Goods and Services Tax Identification Number (GSTIN)
- Process of Registration for Person required to Deduct Tax at Source (TDS) or Collect Tax at Source (TCS) under GST
- Process of Registration for Non Resident Persons
- Registration Made by the GST Official
- Amendment to Registration
- Voluntarily Cancellation of Registration
- Cancellation of Registration by GST officer
- Physical verification of business premises in certain cases
- Authentication by Digital Signature or E-signature
For rules related to compulsorily registration, effective date, time limit etc check this article.
Step – 1: Declare PAN, mobile no. and email address in Part A of Form GST REG-01
Step – 2: PAN shall be validated from their database, separate one time passwords (OTP) will be sent to mobile as sms and to email id. On successful verification a reference number shall be generated and communicated to the applicant on the mobile number and e-mail address.
Step – 3: Using such application reference number, applicant shall electronically submit an application in Part B of FORM GST REG- 01, duly signed, along with documents specified in the said Form.
Step – 4: On receipt of an application an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
Casual Taxable Person and Non resident person shall be given a temporary identification number by the Common Portal for making advance deposit of tax and acknowledgement in Form GST REG-02 shall be issued electronically thereafter.
Step – 5: Officer shall examine the application and documents and if everything is in order then approve the grant of registration within three working days from the date of submission of application in FORM GST REG-06
If application or documents is found deficient or any clarification is sought by the officer then he may so intimate to the applicant electronically in FORM GST REG-03 within 3 common working days from the date of submission of application.
The applicant shall furnish electronically such clarification, information or documents sought, in FORM GST REG-04, within 7 common working days from the date of receipt of such intimation. However, PAN, State, mobile no. and email address given in Step – 1 can not be changed.
If proper officer is satisfied then approve the grant of registration within 7 common working days from the date of submission of application.
Where Form GST REG-04 is not furnished within 7 days or the proper 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.
If the proper officer fails to take any action-
(a) within 3 common working days from the date of submission of application, or
(b) within 7 common working days from the date of receipt of clarification, information or documents furnished by the applicant under Step – 5
the application for grant of registration shall be deemed to have been approved. In such case the certificate will be made available to applicant within 3 days after expiry of above period.
Above steps are not applicable to
- Non resident taxable person
- A person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient
- A person required to deduct tax at source under section 51
- A person required to collect tax at source under section 52
If a casual taxable person or non resident taxable person intends to extend period of registration then he has to file form GSTR-11 before the end of validity of registration already granted to him. Also additional advance tax needs to be paid at such time.
GSTIN is a 15 digit alphanumeric number comprising of
(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.
(d) one checksum character.
Process of Registration for Person required to Deduct Tax at Source (TDS) or Collect Tax at Source (TCS) under GST
TDS and TCS as mentioned above is only regarding Goods and Service Tax and there is not any link it with Income Tax’s TDS or TCS.
1) Any person required to deduct tax under section 51 or a person required to collect tax at source under section 52 shall electronically submit an application, duly signed, in FORM GST REG-07 for grant of registration.
2) The proper officer may grant registration after due verification and issue a registration certificate in FORM GST REG-06 within three common working days from the date of submission of application.
3) Where the proper officer is satisfied that such person is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration and such cancellation shall be communicated to the said person in FORM GST REG-08.
Provided that the proper officer shall not cancel the registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard.
Step – 1: File FORM GST REG-09, at least five days prior to commencement of the business. A valid passport is required for registration by Non resident persons. A person resident in India with a valid PAN shall signed the application as non resident’s authorised signatory.
The business entity incorporated or established outside India also has to provide tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its PAN, if available.
Step – 2: A temporary identification number will be issued by the system for making an advance deposit of tax as required and the acknowledgement in Form GST REG-02 shall be issued thereafter.
Step – 3: This is the same step as mentioned in Step 5 of registration of residents above.
If a casual person or non taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be furnished electronically before the end of the validity of registration granted to him along with additional advance deposit of tax.
If a proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG 12. Such registration shall be effective from the date of order of registration.
Every person to whom such temporary registration has been granted required to register with the process as mentioned above within 30 days of such registration. The person can also file an appeal against the grant of temporary registration in Appellate Authority within 90 days. If Appellate Authority issue orders against such person appeal then such person has to register with 30 days of such order.
GSTIN issued after person register himself shall be effective from the date on which officer has registered him in FORM GST REG-11.
Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered taxable person, the said person shall apply for fresh registration in FORM GST REG-01.
Where there is any change in any of the particulars furnished in the application for registration the registered taxable person shall, within fifteen days of such change, submit an application electronically, duly signed, in FORM GST REG-14 along with documents relating to such change.
Where the change relates to the
- Name of Business or
- Principal Place of Business or any additional place of business
- details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business
which does not require cancellation of registration under section 29, the proper officer shall approve the amendment within 15 common working days from the date of receipt of application in FORM GST REG- 14 after due verification and on being satisfied about the need to make amendment and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment.
The change in any State or Union territory shall be applicable for all registrations of the registered person obtained under the same PAN.
Where the change relates to any particulars other than those specified in above paragraph, the certificate of registration shall stand amended upon submission of the application in FORM GST REG-14. Any change in the mobile number or the e-mail address shall be done only after verification through One Time Password (OTP).
If officer is not satisfied with the amendment required or documents attached then he may so intimate to the person seeking amendment electronically in FORM GST REG-03 within 15 common working days from the date of submission of Form GST REG-14.
The person seeking amendment shall furnish electronically such clarification, information or documents sought, in FORM GST REG-04, within 7 common working days from the date of receipt of such intimation.
If no reply is furnished or reply is not satisfactory then the proper officer shall reject the application and pass an order in Form GST REG-05.
If the proper officer fails to take any action-
(a) within 15 common working days from the date of submission of application, or
(b) within 7 days from the receipt of the clarification, information or documents furnished by the applicant under Form GST REG-04
the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available on the Common Portal.
A registered taxable person seeking cancellation of his registration shall electronically submit an application in FORM GST REG-16 including the details of closing stock and liability thereon and may furnish, along with the
application, relevant documents in support thereof. Such application is to be filed within 30 days from the date on which cancellation is sought.
A taxable person who has registered voluntarily can not cancel his registration before the expiry of a period of one year from the effective date of registration.
Every taxable person, other than a person under composition scheme seeking cancellation of registration shall furnish a final return.
(1) Where the proper officer has reasons to believe that the registration of a taxable person is liable to be cancelled under section 29, he may issue a notice to the taxable person in FORM GST REG-17 to show cause within seven days as to why his registration should not be cancelled. The person has to reply in Form GST REG-18.
No separate notice is required for CGST and SGST/UTGST.
(2) Where the proper officer is satisfied that a taxable person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled under section 21, he may, by issue of an order in FORM GST REG-19, to be passed within thirty days from the date of application under
sub-rule (1) of rule 13 or, as the case may be, the date of reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section(5) of section 29.
(3) If the officer founds the reply given by person to be satisfactory then he will drop the proceedings and pass an order in Form GST REG-20.
Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after grant of registration, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-30 on the Common Portal within fifteen working days following the date of such verification.
(1) All applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted under these rules shall be so submitted electronically at the Common Portal with digital signature certificate or through e-signature as specified under the Information Technology Act, 2000 (21 of 2000) or through any other mode of signature notified by the Board in this behalf.
(2) Each document including the return furnished online shall be signed –
(a) in the case of an individual, by the individual himself or by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory;
(f) in the case of any other association, by any member of the association or persons or authorised signatory;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory; or
(h) in the case of any other person, by some person competent to act on his behalf,
or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under these Rules shall be issued electronically by the proper officer or any other officer authorised to issue any notice or order, through digital signature certificate specified under the Information Technology Act, 2000 (21 of 2000).
Source: Draft GST Registration Rules