Procedure for obtaining Registration:

This procedure is based on the report of Business Process for GST on GST Registration, which has been approved by the Empowered Committee. the rules are yet to be finalised. For obtaining registration, all the taxable persons shall interact with tax authorities through a common portal called GST Common Portal that would be set up by Goods and Services Tax Network (GSTN). The portal will have backend integration with the respective IT systems of the Centre and the States.

New applicant can apply for registration:

1. at the GST Common Portal directly; or

2. at the GST Common Portal through the Facilitation Center (FC)

The process highlighted in the paragraphs below is applicable for new applicants for registration, both mandatory and voluntary.

A new applicant would be allowed to apply for registration without prior enrollment. Once a complete application is submitted online, a message asking for confirmation will be sent through e-mail and SMS to the authorized signatory of the applicant. On receipt of such confirmation from the authorized signatory, Acknowledgement Number would be generated and intimated to the applicant. Once the application is approved and GSTIN is generated, the same along with Log-in ID and temporary Password will be sent to the authorized signatory. This credential will be permanently used to access the GST Common Portal subsequently. Provision for capturing e-mail and Mobile Number of authorized representative of the taxpayer has also been incorporated in the proposed GST Registration Form. It would be the responsibility of the taxpayer to keep this information updated.

Online verification of PAN of the Business / Sole Proprietor/ Partner/Karta/Managing Director and whole time directors/Member of Managing Committee of Association, Managing trustee/authorized signatory etc. of the business would be mandatory and without such verification, registration application will not be allowed to be submitted.

Multiple applications can be filed at one go where a taxable person seeks registration in more than one State or for more than one business vertical located in a single / multiple State(s).

 

Following scanned documents are required to be filed along with the application for Registration:

	Document required to be uploaded
Constitution of Business	_ No documents are required in case of proprietors and companies (Verification through PAN/Company Identification Number through MCA 21).   _ Partnership Deed in case of partnership firm and Registration  Certificates in case of society, trust etc. as details are not captured in PAN.
Principal Place of business	_ Own premises – any document in support of the ownership of the premises like Latest Tax Paid Receipt or Municipal Khata copy or Electricity Bill copy.   _ Rented or Leased premises   _ Consent Letter, duly notarized, obtained from the Lessee of the premises, where the main lease allows sub-lease.   _ In the absence of consent letter, rent receipt in respect of the relevant premises may be accepted with ownership proof of the property.   _ Where ownership proof is not available, proof of possession by certain prescribed documents (such as Certificate issued under Shop and Establishment Act, electricity bill, telephone bill, bank account showing address proof, etc.) would suffice.   _ An affidavit in a prescribed format may be taken along with any of the other documents mentioned above where ownership proof or lease agreement is not available.
Details of Bank Account (s)	_ Any documents that contain the details like the Account No., Name of the Account Holder, MICR and IFS Codes and Branch details. This can include documents like (a) self-certified copy of the online banking details;  (b) bank statement / cancelled cheque; (c)Also certificate issued by concerned Bank.   _ Required for all the bank accounts through which the taxpayer would be conducting business.
Details of Authorised Signatory	_ Letter of Authorisation and copy of Resolution of the Managing Committee or Board of Directors to that effect.   _ Required to verify whether the person signing as Authorised Signatory is duly empowered to do so.
Photograph	_ Proprietary Concern – Proprietor     _ Partnership Firm / LLP – Managing/ Authorized Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted)   _ HUF – Karta   _ Company – Managing Director or the Authorised Person   _ Trust – Managing Trustee   _ Association of Person or Body of Individual – Members of  Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted)   _ Local Body – CEO or his equivalent   _ Statutory Body – CEO or his equivalent   _ Others – Person in Charge.   Photographs only in .jpg and .png format

 

If applicant files application through the Facilitation Center, then the above procedure shall be followed by him through the FC by making available the requisite documents to the FC. The User ID and Password of taxable person will however be forwarded by portal to the e-mail furnished by the taxable person (that of primary authorized signatory) and by SMS to the mobile number furnished by taxable person or by post, if the taxable person so desires. It will not be sent to FC.

The GST common portal shall carry out preliminary verification / validation, including real-time PAN validation with CBDT portal, Adhaar No validation with UIDAI, CIN (Company Identification) with MCA 21 and other numbers issued by other Departments through inter-portal connectivity before submission of the application form. Taxpayer would have the option to sign the submitted application using valid digital signatures (if the applicant is required to obtain DSC under any other prevalent law then he will have to submit his registration application using the same).

All applications are required to be uploaded online with DSC/E-signature/ EVC. Applicant is not required to send a signed copy of the summary extract of submitted application form. Centralized Processing Unit is not required for collection of a signed copy of the summary extract of submitted application form. In case of EVC (Electronic verification code), post /pre site verification of the business premises would be done.

 

GST portal would acknowledge the receipt of application for registration and issue an Acknowledgement Number which could be used by the applicant for tracking his application. Such Acknowledgement Number would not contain the details of jurisdictional officers.

The application form will be passed on by GST portal to the IT system of the concerned State/ Central tax authorities for onward submission to appropriate jurisdictional officer (based on the location of the principal place of business) along with the following information –

• Uploaded scanned documents;
• State specific data and documents;
• Details if the business entity is already having registration in other States. This should also include GST compliance rating;
• Details of the PAN(s) of individuals mentioned in the application which are part of the other GST registrations;
• Acknowledgment number stated in para 6.7 above;
• Details of any record of black-listing or earlier rejection of application for common PAN(s).
• Last day for response as per the 3 common working day limit for both tax authorities as set out through Holiday Master.

On receipt of application in their respective system, the Centre / State authorities would forward the application to jurisdictional officers who shall examine whether the uploaded documents are in order and respond back to the common portal within 3 common working days, excluding the day of submission of the application on the portal, using the Digital Signature Certificates.

An indicative process for processing of the application by the concerned tax authorities will be drafted and shared separately. Submission of latitude and longitude data in respect of principal place of business will be of help in automatic identification of jurisdictional officer in case of geographically distributed officials mapped on a digital map. However, submission of latitude and longitude would be optional.

 

After verification, the following situations are possible:

1. If the information and the uploaded documents are found in order, the State and the Central authorities shall approve the application and communicate the approval to the common portal within 3 common working days. The portal will then automatically generate the Registration Certificate.

2. If during the process of verification, one of the authorities raises some query or notices some error, the same shall be communicated to the applicant either by the Tax Authority directly or through the GST Common Portal and also simultaneously to the other authority and to the GST Common Portal within 3 common working days. The applicant will reply to the query / rectify the error / answer the query within a period informed by the concerned tax authorities (Normally this period would be seven days). A separate sub-process and interactive form for this purpose will have to be designed. On receipt of additional document or clarification, the relevant tax authority will respond within 7 common working days.

3. Thereafter the processing of registration application will commence resulting in either grant of registration or refusal to grant registration. If either of the two authorities (Centre or State) refuses to grant registration, the registration will not be granted.

4. In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order.

5. The tax authorities in the Centre and State would have a period of 7 common working days to respond to the application, either conveying approval or raising a query. In case any of the authority neither rejects the application nor raises a query within 3 common working days, then the registration would be deemed to have been approved by both the authorities and the GST Common Portal will automatically generate the registration certificate. In case either authority raises a query within 3 common working days, applicant will have to respond to the same within next 7 common working days failing which the application will be rejected. After the applicant has responded to the query raised by any authority, a period of another 7 common working days will be given to the authorities to respond to the application. In case any of the authority neither rejects the application nor raises a query during this period, then the registration would be deemed to have been approved by both the authorities and the GST Common Portal will automatically generate the registration certificate.

The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.

In case registration is granted, applicant can download the Registration Certificate from the GST common portal. Provisions in GST rules shall be made such that GST Registration certificate is required to be displayed at the principal place of business of the taxpayer.