GST for outlet situated in third party supermarket premises
This query is : Resolved
03 February 2021
Respected sir, Kindly advice, one of my client propose to open mobile accessories outlet situated in third party supermarket premises. I would like to know how can I get GST registration for the same..
07 July 2024
To obtain GST registration for your client's mobile accessories outlet situated in a third-party supermarket premises, follow these steps:
### Step-by-Step Guide for GST Registration:
1. **Prepare Required Documents**:
- **PAN Card** of the business owner.
- **Aadhaar Card** of the business owner.
- **Proof of business registration** (e.g., Certificate of Incorporation, Partnership Deed).
- **Address proof of business premises**: Since the outlet is situated in a third-party supermarket, obtain a No Objection Certificate (NOC) or a rental/lease agreement from the supermarket management.
- **Bank account details**: Cancelled cheque or bank statement.
- **Photographs** of the business owner and authorized signatories.
- **Proof of authorized signatory**: Letter of authorization or Board Resolution.
2. **Access GST Portal**:
- Go to the official GST portal: [https://www.gst.gov.in/](https://www.gst.gov.in/).
3. **New Registration**:
- Click on "Services" > "Registration" > "New Registration".
- Select "New Registration" under the "I am a" drop-down.
4. **Fill in the Details**:
- **Part A**:
- Select the type of taxpayer (e.g., Proprietorship, Partnership, Private Limited Company).
- Enter the business's legal name (as per PAN), PAN number, email address, and mobile number.
- An OTP will be sent to the provided email and mobile number for verification.
- **Part B**:
- Once Part A is completed and verified, you will receive a Temporary Reference Number (TRN).
- Use the TRN to log in and fill in Part B of the registration form (GST REG-01).
- Provide additional business details, including the business address, partners/promoters information, and authorized signatory details.
- Upload the required documents (PAN, Aadhaar, address proof, bank details, etc.).
5. **Business Premises Address**:
- In the "Principal Place of Business" section, provide the address of the mobile accessories outlet within the third-party supermarket.
- Upload the NOC or rental/lease agreement as address proof.
**Verification**:
- After filling in all the required information and uploading the documents, you will need to verify the application through an Electronic Verification Code (EVC) or Digital Signature Certificate (DSC).
**Submission**:
- Submit the application form after verification.
- Upon successful submission, you will receive an Application Reference Number (ARN) for tracking the application status.
**Approval**:
- The GST authorities will verify the application and documents. If everything is in order, you will receive the GST registration certificate with your unique GSTIN within a few days.
### Key Points:
- **Principal Place of Business**: Ensure you clearly state that the business address is within the premises of a third-party supermarket and provide appropriate proof.
- **Documentation**: Ensure all documents are correctly uploaded and verified, as any discrepancies can delay the registration process.
- **Follow-up**: Regularly check the status of your application using the ARN provided on the GST portal.
### Conclusion:
By following these steps, your client can successfully obtain GST registration for their mobile accessories outlet located within a third-party supermarket premises. If there are any specific queries or issues during the process, consulting with a GST professional or tax advisor can provide additional guidance and support.
### Step-by-Step Guide for GST Registration:
1. **Prepare Required Documents**:
- **PAN Card** of the business owner.
- **Aadhaar Card** of the business owner.
- **Proof of business registration** (e.g., Certificate of Incorporation, Partnership Deed).
- **Address proof of business premises**: Since the outlet is situated in a third-party supermarket, obtain a No Objection Certificate (NOC) or a rental/lease agreement from the supermarket management.
- **Bank account details**: Cancelled cheque or bank statement.
- **Photographs** of the business owner and authorized signatories.
- **Proof of authorized signatory**: Letter of authorization or Board Resolution.
2. **Access GST Portal**:
- Go to the official GST portal: [https://www.gst.gov.in/](https://www.gst.gov.in/).
3. **New Registration**:
- Click on "Services" > "Registration" > "New Registration".
- Select "New Registration" under the "I am a" drop-down.
4. **Fill in the Details**:
- **Part A**:
- Select the type of taxpayer (e.g., Proprietorship, Partnership, Private Limited Company).
- Enter the business's legal name (as per PAN), PAN number, email address, and mobile number.
- An OTP will be sent to the provided email and mobile number for verification.
- **Part B**:
- Once Part A is completed and verified, you will receive a Temporary Reference Number (TRN).
- Use the TRN to log in and fill in Part B of the registration form (GST REG-01).
- Provide additional business details, including the business address, partners/promoters information, and authorized signatory details.
- Upload the required documents (PAN, Aadhaar, address proof, bank details, etc.).
5. **Business Premises Address**:
- In the "Principal Place of Business" section, provide the address of the mobile accessories outlet within the third-party supermarket.
- Upload the NOC or rental/lease agreement as address proof.
**Verification**:
- After filling in all the required information and uploading the documents, you will need to verify the application through an Electronic Verification Code (EVC) or Digital Signature Certificate (DSC).
**Submission**:
- Submit the application form after verification.
- Upon successful submission, you will receive an Application Reference Number (ARN) for tracking the application status.
**Approval**:
- The GST authorities will verify the application and documents. If everything is in order, you will receive the GST registration certificate with your unique GSTIN within a few days.
### Key Points:
- **Principal Place of Business**: Ensure you clearly state that the business address is within the premises of a third-party supermarket and provide appropriate proof.
- **Documentation**: Ensure all documents are correctly uploaded and verified, as any discrepancies can delay the registration process.
- **Follow-up**: Regularly check the status of your application using the ARN provided on the GST portal.
### Conclusion:
By following these steps, your client can successfully obtain GST registration for their mobile accessories outlet located within a third-party supermarket premises. If there are any specific queries or issues during the process, consulting with a GST professional or tax advisor can provide additional guidance and support.
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