As the GST registration has been started, process involved in the GST registration should be known. This article tries to focus on perquisite documents & information required before starting the registration in GST portal & process involved after completion of submission of enrolment application in GST portal.
GST Migration for the existing State dealers:
Information required for registration:
- Provisional ID and Password received from State / Central authorities.
- Valid Email Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
- PAN of the assessee
Documents required for registration:
a. Proof of Constitution of business:
(i) In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB)
(ii) In case of Others: Registration Certificate of the Business Entity (PDF and JPEG format in maximum size of 1 MB)
- Photograph of Promoters/ Partners/Karta of HUF (JPEG format in maximum size of 100 KB)
- Proof of Appointment of Authorized Signatory (JPEG format in maximum size of 100 KB)
- Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB)
b. Opening page of Bank Passbook / Statement containing
- Bank Account Number
- Address of Branch
- Address of Account holder and
- A few transaction details in bank account
How to Start Registration in GST Portal (www.gst.gov.in):
Step 1: Enter the Username (Provisional ID) and Password provided to you by your State VAT Authority
Step 2: Enter Mobile Number and Email Address of the authorized signatory of the business entity.
Step 3: Enter OTP sent on Mobile Number and Email Address provided
Step 4: Enter Information and upload scanned images and documents to complete provisional registration form.
Process after submission of application in GST Portal:
a. After successful submission of details, the provisional GSTIN will be generated in form GST REG-21 and the same can be downloaded in GST Portal
b. After obtaining provisional registration in form GST REG-21, e-application for regularization of registration in form GST REG-20 has to be submitted within the period of 6 months
c. If the information furnished is found to be
(i) Correct & complete: Certificate of registration will be made available in form GST REG-06.
(ii) incorrect or incomplete / not furnished within period of 6 months: Provisional registration granted shall be cancelled by issuing an order in form GST REG-22 after serving a notice to show cause in form GST REG-23
Registration for New Applicants:
a. Every person who is liable to be registered under schedule III of the act shall apply for registration, in every such state, within 30 days from the date on which he becomes liable for registration
b. Before applying for registration, declare his PAN, mobile number and e-mail address in Part-A of Form GST REG-01
c. PAN shall be verified online from the database, Mobile no & E-mail address shall be verified via OTP
d. On successful verification, an application reference number (ARN) will be generated.
e. Using the ARN, Part-B of Form GST Reg-01 has to be submitted along with the documents specified.
f. On successful submission of the form an acknowledgement will be generated electronically in Form GST REG-02.
g. If document is found to be deficit or officer requires any clarification : will be intimate to applicant electronically in form GST REG-03, and corrective action shall be taken in form GST REG-04 within 7 days from the date of intimation
h. If he is not satisfied with clarification or documents furnished, the officer can reject the application and inform to the applicant in form GST REG-05.
i. If the application is approved, certificate of registration will be issued, electronically, in form GST REG-06.
j. In following cases application for grant of registration is deemed to be approved, if officer fails to take any action:
(i) within 3 days from date of submission of application (GST REG-02)
(ii) within 7 days from date of receipt of clarification or information/document furnished by applicant (GST REG-05)