Registration Under GST By New Taxable Persons

  • Blog|GST & Customs|
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  • By Taxmann
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  • Last Updated on 4 January, 2021

GST Registration:

 

Single PAN based registration and single return for SGST/UTGST, IGST and CGST. There will be single registration for each State even if they have multiple units/branches/divisions within one State. Within one State or Union Territory, a taxable person can have more than one registrations if they have different ‘business verticals’. ‘Different business vertical’ means different type of business like different product or service, different type of customers, different types of distribution channels etc.   If a taxable person obtains multiple registrations within a State or Union Territory, each such unit will be treated as separate taxable person for purpose of GST. There will be separate registration in each State where the taxable person has trading units/manufacturing units/ service supplying units.

  • Application for registration electronically in form GST REG-01
 
  • The mobile number and email address will be verified by One Time Password. PAN Number will be verified from database of CBDT. Then specified documents should be submitted electronically.
 
  • Registration will be approved within three working days if documents are in order. Otherwise, notice may be issued in form GST REG-03 seeking clarifications. 
  • Clarifications shall be given in form GST REG-04
 
  • Proper officer can reject application electronically in form GST REG-05. If no action within seven working days by proper officer, registration shall be deemed to be granted. 
 
  • Certificate of Registration in form GST REG-06.
 
  • Physical verification of premises can be done after registration, if proper officer decides. Application for registration for TDS in form GST REG-07. 
 
  • Non-resident taxable person can apply in form GST REG-09. 
 
  • Application for amendment in registration certificate in form GST REG-13. 
 
  • Application for cancellation of registration in form GST REG-14. Migration of existing taxable persons as per rule 16 of Registration Rules.
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