GST Certification Course

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GST registration procedure is wholly web based and on line. All documents, notices and replies are to be submitted on various Forms ranging from REG-01 to REG-30. Presently all these forms are not available on GST website but all these forms will be available on website in near future. Details of documents required for registration are available on GST web site Help corner.

Every person liable to be registered under GST Act or take voluntary registration and casual taxable person shall declare PAN, Mobile number, email, State/UT in Part A of REG-01. A person has more than one business vertical will submit separate application on REG-01. Unit in SEZ or Developer of SEZ will file separate registration other than regular registration in other States. Similarly Input Service Distributor will file separate application.

PAN will be verified from Central Board of Direct Taxes. Phone and email will be verified through one time password sent on email and phone. Temporary Reference Number will be generated to file Part B of REG-01 with required documents like Rent Deed, proprietor photo, Bank Pass Book etc. On completion of on line formalities REG-02 i.e. Receipt of application will be generated. Casual taxable person shall be given a Temporary Reference Number for making advance deposit of tax and acknowledgement will be issued only after the deposit.

Proper Officer will approve application within 3 working days from the date of submission of application. Notice for deficient application will be given on REG-03. Applicant will reply to Notice on REG-04 within 7 working days from receipt of notice with clarification, information or documents electronically. Clarification includes modification, correctness of particulars declared in the application other then PAN, State, Mobile Number and email address.

Proper Officer will approve registration application within a period of 7 working days from the date of receipt of information/clarification on REG-04. Proper Officer if not satisfied with the clarification or information, then reason to be recorded in writing to reject the application and inform electronically on REG -05.

If proper officer fails to take action within 3 working days from the submission of application on REG-01 or within a period of 7 working days from the date of receipt of clarification, application on REG-04 shall be deemed to have been approved.

Certificate of Registration on REG-06 will be issued showing principal place of business with Identification number. Identification number shall be assigned with two character of State Code, Ten Character of PAN and Two Character of Entity Code and One Checksum Character.

Registration to deduct tax or collect tax at source will be applied on REG-07. A person is no longer liable to deduct tax or collect tax can cancel the registration and same shall be communicated on REG-08.

Non Resident will submit application with valid Pass Port on REG-09, 5 days prior to commencement of the business. Application by Business entity incorporated/established outside India will be submitted with Tax Identification Number/Unique Number of that Country or PAN if available. Application will be signed by his authorized signatory who shall be the person resident in India having valid PAN under Income Tax Act, 1961.

Any person supplying on line information and data base access or retrieval services from a place outside India to a non taxable online recipient shall submit an application on REG-10.

Extension of period of operation by casual taxable person and Non Resident taxable person shall be applied on REG-11. Application will be acknowledged on payment of advance tax.

Proper Officer may suo moto register a person in pursuant to survey, enquiry, inspection, search or any other proceedings on temporary basis on REG-12. Effected person should have to apply for registration within 90 days from the grant of such registration. Appeal can be filed against this order. Application for registration will be filed within 30 days from the upholding the liability of registration by Appellate Authority. Registration will be applicable from the date of grant of registration.

Unique Identification Number will be applied on REG-13 by United Nations Organizations or any other Multilateral Financial Institution and organization notified under the United Nations (privileges and Immunities) Act 1947, Consulate or Embassy of foreign countries. Registration will be granted within 3 working days.

Amendment to application on REG-01, REG-07, REG-09, and REG-10 explained above will be submitted on application REG-14 within 15 days of change along with documents. Amendment will take place from the date of change and certificate on REG-15 will be issued within 15 working days from the date of receipt of application. Change relates to the constitution of business shall be applied on REG-01. Change in Mobile number and email of authorized signatory shall be carried out only after online verification.

Application for cancellation of registration will be given on REG-16. Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation of registration. Voluntary registration cannot be cancelled before one year.

Registration can be cancelled if person does not conduct any business or issue invoice or bill without supply of goods/service in violation of the Act. Notice for cancellation will be given on REG-17 to reply within 7 working days. Reply to this notice will be given on REG-18 within 7 working days. REG-19 will be a cancellation order which will be issued within 30 days from the date of application. If reply found satisfactory then he will pass an order on REG-20.

Cancellation order can be revoked within 30 days on application REG-21. No revocation shall be filed in the case of failure to file the return unless return has been filed and tax due is paid. REG-22, a revocation order will be passed within 30 days of receipt of application. Application may be rejected on REG-05 with reasons to be recorded therein. Before, revocation a notice is to be issued on REG-23. Reply to notice will be given on REG-24 within 7 working days. Upon receipt of REG-24, application will be disposed off within 30 days.

Migration of existing tax payer registered under existing Law is to apply on REG-25 and provisional registration will be given on REG-26. If information is not correct then REG-27 will be issued and registration can be cancelled on REG-28 after proper hearing. Cancellation application can be given by existing tax payers on REG-29 and proper officer will cancel the provisional registration since he is not liable to be registered under GST Act.

Physical verification of business premises in certain cases can be done after grant of registration and a verification report to be uploaded on REG-30 within 15 working days from the date of such verification.

All application will be verified with digital signature or e-signature as specified under IT Act or verified by any other mode of signature or verification as notified by Board. Person signing under Companies Act shall submit through digital signature certificate (DSC).

All notices, certificates and orders shall be issued by Proper Officer or any other officer authorized to sign such notices or certificates through digital signature certificate specified under the provisions of the Information Technology Act, 2000(21 of 2000).


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