ON REGISTRATION OF GST

How to Get GST Registration Online? In order to avail GST Registration Online, the person needs to log into the GST Portal which is www.gst.gov.in and then follow the process given below:

? In order to seek registration and avail the GSTIN, the applicant needs to declare his/her PAN, Mobile Number, E-mail Address, State or Union Territory under Form GST REG-01 PART A on the portal each of which would be checked and verified before moving on in the procedure. The PAN would be verified by the Common Portal from the database maintained by the Central Board of Direct Taxes (CBDT), the mobile number through a one-time password, and the e-mail through another separate one-time password sent and to be subsequently submitted. Upon verification, a temporary reference number is generated and communicated to the applicant on the same registered mobile number and e-mail id.

? Using this, the applicant is required to fill Form GST REG-01 PART-B, duly signed along with the required prescribed documents in soft copy:

1. Registration Certificate/ Partnership Deed under the Constitution of Business Section

2. Memorandum/ Article of Association, Bylaws of Society, Tax Paid Receipt, Electricity Bill, Municipal Khata Copy, Rent/Lease Agreement, Consent Letter, Bank Statement under the Principal Place of Business Section

3. Letter of Authorization Copy of resolution passed by Board of Directors or the Managing Committee under the Details of Authorized Signatory Section

4. First Page of the Bank Passbook, Bank Statement under the Details of Bank Account(s) Section5. Photo of the Business Owner under the Photo Section

6. Other Supporting Documents Upon successful submission of the application, an electronic acknowledgement would be issued.

? The application is therein forwarded to the proper officer who is a commissioner/ officer of the Central Tax assigned the purpose, who will examine the application and if proper and complete will grant registration within three days of the application submission.

? In the case of any discrepancy, the proper officer within three working days shall notify the applicant the same which the applicant would be required to ratify the same within seven working days. Upon receiving the clarification, the proper officer shall within the next seven days, ratify the same if all the discrepancies have been removed, will approve the application.

A very major provision included is that wherein the proper officer fails to take an action within 3 days from the submission of the application and seven days from the filing of clarification the same would be deemed to be approved.

Upon approval of the application for registration, a Certificate of Registration digitally signed by the Proper Officer containing the Principal and Additional Places of Business shall be made available on the common portal and the GSTIN shall be assigned in the proper format. Furthermore, Rule10 of the GST Registration Rules states, it is mandatory, that is, the word “shall” has been used, that very registered taxpayer is legally bound to display the certificate of Registration in a prominent place at all offices and all branches of offices and that the Entry of such locations should carry a name board with the GST Identification Number on it. With that done, GST Registration is complete.