Online GST Registration Guide

All persons who are required to collect GST or a person required to collect Tax at Source or a person providing online information and data base access or retrieval services (OIDAR Service) from a place outside India to a non-taxable online recipient is required to obtain GST registration in India. In this article, we look at detailed procedure for obtaining GST Registration in India with list of information and documents required.

How to Apply for GST Registration

GST Registration application can be made using Form GST REG-01 on the IndiaFilings platform, GST Common Portal or through a GST Facilitation Centre. To begin the GST Registration process, the applicant must provide his/her PAN, mobile number, email address and state of registration.

Once the information is provided online, PAN of the applicant is validated online by the Common Portal from the database maintained by the Central Board of Direct Taxes. Further, a OTP is sent to the mobile number and email address mentioned in the registration form along with a temporary reference number. Using the temporary reference number, the applicant must then complete Part-B of the FORM GST REG-01 along with that is duly signed application and documents. The application form can be submitted electronically through the GST Common Platform or through a GST Facilitation Centre.

Information Required in GST Registration Application

The following information can be submitted online through the GST Common Portal or through a GST Facilitation Centre or IndiaFilings.

Documents Required for GST Registration

• Photographs of the Promoters
  • In case of Proprietary Concern – Proprietor’s Photo
  • In case of Partnership Firm / LLP – Managing or Authorized or Designated Partner’s Photo. Upto 10 partners photos can be submitted.
  • In case of HUF – Karta
  • In case of Company – Managing Director or the Authorised Person
  • In case of Trust – Managing Trustee
  • In case of Association of Persons or Body of Individuals – Members of Managing Committee. Photos of upto ten members including that of Chairman are to be submitted.
  • In case of Local Authority – CEO or his equivalent
  • In case of Statutory Body – CEO or his equivalent
  • For all Others – Person in Charge
• Constitution of Business or Registration Certificate
  • In case of Partnership Firm – Partnership Deed
  • In case of Society, Trust, Club, Government Department, Association of Persons or Body of Individuals, Local Authority, Statutory Body and Others – Registration Certificate or Proof of Constitution
  • In case of LLP – Incorporation Certificate
  • In case of Company – Incorporation Certificate
• Proof of Principal Place of Business
  • In case of own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
  • In case of Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
  •  For rented/leased premises where the Rent/lease agreement is not available – An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
  • For all other cases including shared properties – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.
  • In case the principal place of business is located in an SEZ or the applicant is an SEZ developer – necessary documents/certificates issued by Government of India are required to be uploaded.
• Bank Account Related Proof
  • Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.

GST Authorisation Form

The following GST Authorisation Form must be executed by the Managing Director or Board of Director authorizing the authorised signatory signing the GST registration application.

Declaration for Authorised Signatory

Provide details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)

I/We, (Name) of Partners/Karta/Directors/Trustees/CEO) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of (GST Applicant Name), hereby solemnly affirm and declare that (Name of Authorised Signatory) is hereby authorized, vide resolution no (Board Resolution Number, if applicable) dated (Board Resolution Date, if applicable) (copy submitted herewith), to act as an authorized signatory for the business (Name of the Business / GST Applicant Name) for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us.

Signature of the person(s) competent to sign

Name:

Designation/Status:

(Name of the proprietor/Business Entity)

Digitally Signing the GST Registration Application

Once the above information and documents are provided, the application for GST registration must be digitally signed by the person mentioned in the table below:

• For Proprietorship – Proprietor
• For Partnership – Managing / Authorized Partners
• For Hindu Undivided Family – Karta
• For Private Limited Company – Managing / Whole-time Directors
• For Public Limited Company – Managing / Whole-time Directors
• For Society/ Club/Trust/AOP – Members of Managing Committee
• For Government Department – Person In Charge
• For Public Sector Undertaking – Managing / Whole-time Director
• For Unlimited Company – Managing/ Whole-time Director
• For Limited Liability Partnership – Designated Partners
• For Local Authority – Chief Executive Officer (CEO) or Equivalent
• For Statutory Body – Chief Executive Officer (CEO) or Equivalent
• For Foreign Company – Authorized Person in India
• For Foreign Limited Liability Partnership – Authorized Person in India
• For Others (specify) – Person In charge

GST Registration Application Receipt

Once the above information and documents are submitted, a GST Registration Application Acknowledgement is provided:

GST Registration Application Processing by the Government

The GST Registration application along with the information and documents submitted would be forwarded by the system to the concerned officer for verification. If the application is in order, the Officer would approve the grant of registration to the applicant within three working days from the date of submission of application.

In case there are any deficiencies with the application or information or documents submitted, the Officer would issue a notice to the applicant electronically in FORM GST REG-03 within three working days from the date of submission of application. On receiving the details of deficiencies, the applicant is required to submit the clarification or information or documents to the concerned Officer in FORM GST REG-04, within seven working days from the date of receipt of such notice

Non-Submission of Clarification

If no reply is submitted by the applicant in response to the deficiencies in application noted by the Officer within seven days or the officer is not satisfied with the clarification, the Officer could reject the application with reason for registration in writing.

Automatic GST Registration

If the concerned Officer does not take any action within three working days from the date of submission of application, or within seven working days from the date of receipt of clarification, information or documents furnished by the applicant then the application for grant of registration would be deemed to have been approved.

GST Registration

If the Officer is satisfied with the GST registration application furnished by the applicant, he/she may approve the grant of registration to the applicant within seven working days from the date of receipt of such clarification or information or documents. The GST Registration Certificate would be issued in the model shown below:

The GST Registration Certificate would show the name of the business, the principal place of business, type of entity, validity perdio and a Goods and Services Tax Identification Number (GSTIN). The 15 digit GSTIN is provided in the following format: two characters for the State code, ten characters for the PAN or the Tax Deduction and Collection Account Number, two characters for the entity code and one checksum character.

Know more about GST Return Filing post obtaining GST Registration on IndiaFilings GST Portal.

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