Procedure for Registration under GST

PROCEDURE FOR REGISTRATION

Registration Procedure under GST [u/s 25 of CGST]:

Every person who is liable to be registered shall apply for registration within 30 days from the date on which he becomes liable to registration, before applying for registration declare his

1. Legal name of business,

2. PAN,

3. Mobile number,

4. e-mail address,

5. State or Union territory.

in Part A of Form GST REG -01 on Common Portal. On successful verification of these numbers, a reference number will be generated. Applicant shall submit Part B of Form GST REG-01, duly signed, along with documents specified in the said Form at the Common Portal.

Form GST REG – 02: Acknowledgement of Application If these documents are found to be in order, the Proper Officer shall approve the registration within 3 working days from the date of submission.

DEEMED REGISTRATION

If the Proper Officer fails to take action in 3 working days from the date of submission, the registration is deemed to have been approved.

Certificate of Registration:

Certificate of registration shall be granted in Form GST REG-06.

Certification of registration contains Goods and Service Tax Identification Number (GSTIN):

• Two characters for the State code

• Ten characters for the PAN

• Two characters for the entity code; and

• One checksum character

Structure of GSTIN

Each taxpayer is assigned a state-wise PAN-based 15 - digit Goods and Services Taxpayer Identification Number (GSTIN).

Ref:

1. Balachandran V - Indirect Taxes

2. ICAI - Indirect Taxes

3. ICSI - Indirect Taxes

4. ICMAI - Indirect Taxes

5. LPU - Indirect Taxes