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GST Registration Process

Posted @ November 26, 2016, 10:29 pm under (GST Compliances)

Outsource GST Registration 

Introduction

Government has initiated paperless GST registration process. All the existing taxpayers (if the annual turnover is more than Rs 20 lakh, the exemption limit)  will have to enroll themselves under the Goods and Services tax (GST) database as per specified state wise schedule of registration. Government has issued following state wise deadlines for registration under GST:

 

STATES

START DATE

END DATE

Pondicherry, Sikkim

08/11/2016

23/11/2016

Gujrat, Maharashtra, Goa, Daman and Diu, Dadra Nagar Haveli, Chhattisgarh

14/11/2016

29/11/2016

Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram

30/11/2016

15/12/2016

Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan

16/12/2016

31/12/2016

Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh

01/01/2017

15/01/2017

Service Tax Registrants

01/01/2017

31/01/2017

Delta All Registrants (All Groups)

01/02/2017

20/03/2017


Existing taxpayers registered with any of following authorities are liable to enroll under GST system portal.

 

·         Central Excise

·         Service Tax

·         State sales tax/VAT (except exclusive liquor dealers)

·         Entry tax

·         Luxury Tax

·         Entertainment tax

 

Online Procedure for enrollment under GST System Portal

 

Step I: Preliminary Verification and validation of Applicant details

 

1.      The applicant will need to submit their PAN, mobile number and email address in Part A of Form GST REG–01 on the GSTN portal or through Facilitation center (notified by board or commissioner).

 

2.      The PAN is verified on the GST Portal. Mobile number and E-mail address are verified with a one-time password (OTP).

 

Once the verification is complete, applicant will receive an application reference number on the registered mobile number and via E-mail. An acknowledgement shall be issued to the applicant in FORM GST REG-02 electronically.

 

Step I : Online GST Registration Application Procedure

 

3.      After verification of PAN, the Applicant needs to fill Part- B of Form GST REG-01 and specify the application reference number. Then the form can be submitted after attaching required documents.

 

4.      If additional information is required, Form GST REG-03 will be issued. Applicant needs to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.

 

5.      If you have provided all required information via Form GST REG-01 or Form GST REG-04, the registration certificate in Form GST REG –06 for the principal place of business as well as for every additional place of business will be issued to the applicant.

If the person has multiple business verticals within a state he can file a separate application for the registration in Form GST REG-01 for each business verticals.
 

Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 19 of Model GST Law.

 

In terms of Sub-Section (2) of Section 19, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.

 

6.      If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.

 

7.      The applicant who is required to deduct TDS or collect TCS shall submit an application in Form GST REG – 07 for registration. If he is no longer liable to deduct or collect tax at source then the officer may cancel and communicate the cancel of registration.

 

Documents and information required: 

 

To complete the registration procedure, one must have the following information:

 

1)      Application reference number as explained above.

2)      Registered User ID and Password.

3)      Valid email address

4)      Valid mobile number

5)      PAN of the Organization.

6)      Bank account number and IFSC code

7)      Digital signatures.

Further, the following documents need to be uploaded on the website (in PDF and JPEG format, maximum file size of 1 MB):

 

a)     Proof of constitution of business - Registration certification of the business entity.

b)     Promoters Information: In case of Trusts Details of Managing Trustees.

c)      Business Address Proof - like Latest Tax Paid Receipt or Electricity Bill copy, a copy of the Lease Agreement with any document in support of the ownership

d)     Bank Account Details: Copy of Latest Bank Statement with Details of Account No., Name of the Account Holder, MICR and IFS Codes and Branch details.

e)     Authorization Letter - Letter of Authorization or copy of Resolution of the Managing Committee or Board of Directors to empower the person to apply for GST registration.

f)       Photograph of the authorised signatory.

 

Contact us @ info@amtarun.com for registration uder GST 


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