EXECUTIVE SUMMARY :
♦ Single PAN based registration and single return for SGST/UTGST, IGST and CGST.
♦ Application 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 be issued in form GST REG 03.
♦ Clarification shall be given in form GST REG-04.
♦ Proper Office can reject application electronically in form GST REG 05.
♦ If no action within seven working days, registration shall be deemed to be granted.
♦ Certificate of Registration in form GST REG 06.
♦ Physical verification of premises can be done after registration.
♦ 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.