Core functions at GST System :
a. Registration
a) New Taxpayer Registration
Registration of a business with the tax authorities implies obtaining a unique identification code from the concerned tax authorities so that all the operations of and data relating to the business can be agglomerated
and correlated. In any tax system this is the most fundamental requirement for identification of the business for tax purposes or for having any compliance verification program. It is pertinent to mention here that in GST regime, there will be dual authority (concerned State and Central governments) for every taxpayer and registration will be accorded only after due approval from both the authorities are in place.
b) Amendment of Registration
Capturing registration information is not a one-time activity and any change in critical information should be reported / entered at the GST System within a stipulated time period to be specified in GST Laws. Accordingly, every registered taxpayer will have the option to amend his registration information (barring few fields such as PAN, Legal Business Name / Proprietor Name, State Code etc.) at the GST System.
c) Surrender of Registration
Surrender module will be available for all valid and active GSTINs. GST System will provide the facility to the registered taxpayer to voluntarily surrender the GSTIN. There are certain situations in which the taxpayer might surrender the GSTIN; some of them are as follows:
a. Closure of the business
b. Transfer of business, due to death of taxpayer
c. Change in the nature of business
d. Change in the constitution of business from proprietary to partnership or otherwise
e. Amalgamation of two or more business entities etc.
d) Cancellation of Registration
The cancellation of registration may be initiated by tax authorities in certain situations such as following:
I. In case a tax payer contravenes specified provision of the GST laws;
II. In case a taxpayer has not filed any return at all during a predetermined period.
Illustration: Business Process of Registration
The application for Registration will be made Online on GST Portal. The registration will be based on PAN of the Entity. The system envisages minimal documentation for registration as some of the key data like PAN, Business Constitution, Aadhaar, CIN/DIN etc. (as applicable) will be validated online against respective agency i.e. CBDT, UID, MCA etc. The typical workflow of information and responsibilities across GST and CBEC/States in Registration process are as per below:
| From GST Systems to States | From States to GST System |
| Validated Registration application data; or application for amendment/surrender | Query or demand for additional documents, if any |
| Supporting scanned documents | Approval or Rejection |
| Additional Document or clarification | Digitally signed Registration Certificate |
b. Return
A return is a statement of specified particulars relating to business activity undertaken by taxable person during a prescribed period. A taxable person has a legal obligation:
a. To declare his tax liability for a given period in the return;
b. Furnish details about the taxes paid in accordance with that return; and
c. File correct and complete return within stipulated time frame.
A return needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return. Taxpayers will file return in electronic form only. There will be one common return form for all different types of GST i.e. CGST, SGST, IGST and Additional Tax.
c. Payments
In GST regime, every taxpayer will have to make payment of the due tax, interest, penalty and other amounts specified in law and incorporate such payment information details into the return form before filing of such return. Payment may also be made for other purposes such as for demand against assessment order etc.