With GST act coming into force, there are still a lot of businesses who have not yet registered for GST tax. Any person who wants to collect GST tax or person might require GST registration to benefit under input tax credit scheme and GST composition levy scheme. In this basics of GST series post we would discuss about how to get your GST registration online. We at The Buzz Stand always strive for encouraging, enlightening and motivating people to do things themselves. But, if they are unable to do so The Buzz Stand Team is there to help them out.
Applying for GST registration online
GST registration application starts with form GST REG-01 which is available online as well as on our portal. You can submit the form on GST common portal, facilitation center or can take the help of our team to get your registration process done. The following details are required primarily and should be provided by the person registering for the GST tax. These are PAN Card, Mobile Number, email id, State of Registration and Mode of Operation.
If you are planning to do GST registration online, you would have to provide details mentioned above online. Then, the GST common portal would take you to verify your PAN number. Once, your PAN is verified by the system it will send out OTP to your mobile number and e-mail id for their verification. A temporary registration number is generated then. Using this temporary number, the person can then move forward for filling part b of form GST REG-01 where all the necessary documents need to be uploaded.
Information Requirement for GST Registration Application
In this part we discuss the information that is required to be submitted for GST registration application to be completed
Documents Required for GST Registration
The following is the list of documents required for GST registration
- Requirement of Photographs
- Proprietor- Proprietor’s photograph
- Partnership/LLP- Authorized partner or designated partner
- In case of Partnership Firm / LLP – Managing or Authorized or Designated Partner’s. There can be upto 10 partners for whom GST registration online can be done
- HUF- Karta
- Company – MD or Authorized Person
- Trust – Trustee
- Association of Persons Body or Individuals – Members of Committee with upto 10 photographs of member
- Local Authority – CEO or equivalent
- Statutory Body – CEO or equivalent
- Others – Person in Charge
- Registration Certificate or Constitution and Preamble of your business
- Partnership – Partnership Deed
- Associate of persons body or individuals like and society, trust, government bodies– Registration Certificate or Proof of Constitution
- LLP – Certificate of Incorporation
- Company – Certificate of Incorporation
- Proof of Principal Place
- Own premises – Documents that can prove the ownership of the place of business like electricity bill, Property Tax receipt, property papers, Municipal khata copy
- Rented / Leased property – Rent receipt along with another document for proof of ownership of Lessor. It can be from a document mentioned above.
- Non-availability of proof for rent/leased place – Affidavit along with document of proof of ownership of lessor as mentioned above.
- Other cases including shared property cases– Consent letter along with a document to prove the ownership as mentioned above
- Place of business located in SEZ Zone or business is relate to development of SEZ- Necessary documents which have been issued by government to be uploaded as proofs
- Proof of Bank Account
- Bank passbook (First page which has the details), bank account statement or cancelled cheque which has the name printed.
GST Authorization Form
A declaration form needs to be filled to make authorized person responsible for GST tax. The following is the GST authorisation form that needs to be completed
Digital Signature on GST Registration Application
After the GST Registration formalities have been done, there is a digital signature requirement. Following list explains who needs to provide digital signature for GST Registration form
- Proprietorship – Proprietor
- Partnership – Managing or Authorized Person
- HUF – Karta
- Private Limited Company – Managing or Whole time Directors
- Public Limited Company – Managing or Whole time Directors
- Association of person or society, trust – Members of Committee
- Govt. Departments – Person in Charge
- PSU – Managing or Whole-time Director
- For Unlimited Company – Managing/ Whole-time Director
- LLP – Partner
- Local Authority – CEO or anyone equivalent
- Statutory Body – CEO or anyone equivalent
- Foreign Company – Person authorized by the company in India
- Foreign LLP – Person authorized by the LLP in India
- Others – Person In charge
GST Registration Application Receipt
After the GST registration documents have been submitted online and digital signature have been done to verify the form, GST Registration Application Receipt is generated. A copy of that must be kept with you always for reference and proof purpose.
Processing of GST Registration Application
After the submission GST Registration Application is forwarded to officer for verification of details. If the information is found to be correct and documents are found to be in order then, Application will be approved in 3 working days
If there is a mismatch of information or documents are not found correct then this would be specified by the officer using GST REG-03 and would be mailed to the applicant within 3 working days from the date of application. A revised application has to be filed by the applicant within 7 days from the day of receiving the feedback.
Non-Submission of Clarification
In case of non-submission of Clarification, the officer has the authority to reject the gst registration application with a notice in writing.
Automatic GST Registration
In case if GST registration application doesn’t register any response within 3 days or within 7 days in case of clarification the GST registration is deemed to have been given.
GST Registration certificate
The GST Registration Certificate has the information related to business name, type of business, nature of entity, location of business and GSTIN. GSTIN is composed of state code, PAN or TAN, checksum character and entity code.