Indirect Tax GST Registration Procedure | Procedure for GST Registration

1
Indirect Tax GST Registration Procedure
Procedure for GST Registration
2
Indirect Tax GST Registration Procedure
Procedure for GST Registration

• CA Inter online classes  This particular article
  about the procedure of registration may help
  to CA Intermediate Students in ascertainment of a
  practical approach for taking a registration
  under GST Law. I tried to covered detailed step
  by step procedural aspects of the registration
  under GST.
• A person who becomes liable to tax than within 30
  days from the date of becoming liable he has to
  apply immediately for the registration of GST in
  such a case effective date of registration will
  be the date of application for registration but
  person makes an application for registration
  after 30 days from the date he becomes liable to
  registration the date of grant of registration
  will be effective date of registration. A person
  has to follow the procedure mentioned as under to
  get the registration
• Every person liable to get registration and
  person seeking for voluntary registration shall
  before applying for registration mention his
  Permanent Account Number, Mobile Number and Email
  address, State or Union Territory for which
  persons want to get registered In Part A in Form
  GST REG-1 on GST common portal.

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Indirect Tax GST Registration Procedure
Procedure for GST Registration

• After Providing all the information as prescribed
  in point no. 1 and after due validation of mobile
  number and email address portal administration
  will send verification code which is called OTP
  (One Time Password) on both mobile and email.
• On entering OTP in a specified place on portal a
  Temporary Reference Number (TRN) will be
  generated. Intimation of the same will be sent to
  the registered mobile number and email address
  both.
• Using TRN applicant shall be able to submit an
  application in Part B of application form along
  with the specified documents uploaded in soft
  copies of prescribed file size and format on GST
  common portal.
• On receipt of such application, an acknowledgment
  in the prescribed form called Acknowledgement
  Reference Number (ARN) shall be issued to
  applicant electronically. A Casual Taxable Person
  (CTP) applying for registration gets a TRN for
  making an advance deposit of tax in electronic
  cash ledger and an acknowledgment is issued only
  after said payment.
• The application shall be forwarded to concerned
  officer.
• The concerned officer examines the application
  and documents uploaded.

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Indirect Tax GST Registration Procedure
Procedure for GST Registration

•    If same is found in order The concerned
  officer will issue Certificate of Registration
  within 3 working days from the date of submission
  of application in Form GST REG-6
• If same is not found in order Than concerned
  officer within 3 working days from the date of
  submission of the application shall issue a
  notice seeking clarification, information or
  documents from the applicants.
• If applicant furnished information asked by the
  concerned officer within 7 working days from the
  date of receipt of the notice. In case if
  concerned officer satisfied with the further
  furnishing of the applicant than point no. 8 will
  be applicable.
• If the proper officer will not satisfied than
  will reject the application for the reasons to be
  recorded in writing.

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Indirect Tax GST Registration Procedure
Procedure for GST Registration

• Information Required for the filing of GST
  Application  GST Registration Procedure
• Valid Permanent Account Number.
• Jurisdiction Details.
• Valid Indian Mobile Number.
• Valid Email Address.
• Valid Bank Account Number from India with Indian
  Financial System Code which is generally called
  IFSC code.
• At least a proof of establishment.
• Details of other legal registrations are a
  concern or a person is already having.
• At least once proprietor/ partner/
  director/trustee/ Karta/ members with
  corresponding PAN and Address proofs belong to a
  residential
• Detailed address of the place of business with
  specified address proof.
• An authorized signatory who is resident of India
  with valid details including PAN.

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Indirect Tax GST Registration Procedure
Procedure for GST Registration

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