Goods & Service Tax

Registration Procedure & FAQs

Dharmendra Srivastava & Associates

Chartered Accountants
 Persons Liable for Registration
Every supplier whose aggregate turnover exceeds 20 lacs. [10 Lacs in case of specified
North eastern States]
Any person registered under any of the earlier laws, subject to the above specified limits.
Transferee or Successor, in case of transfer of business.
The following persons irrespective of the threshold limit as above:-
Persons making any inter-state taxable supply;
Casual taxable persons;
Persons requiring to pay tax under reverse charge;
An E-Commerce Operator;
A Non-Resident Taxable Person;
Persons Liable to deduct TDS;
Persons Liable to collect TCS;
An Agent or any other person acting on behalf of principal;
An Input Service Distributor;
Such other persons as may be notified.
Know Your GST Schedule
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Application for Registration > FORM : GST REG-01
Above form has two parts: Part - A and Part - B
Part - A - For Verification (before applying Registration)
Part - B For Application
Verification Procedure (PART A)
Before applying for registration one has to declare his PAN, Mobile number and e-Mail address in Part A of
above form which are validated by department in following manner :-
PAN : Through CBDT Database
Mobile No. and E-Mail Address : Through OTP
After Successful verification an application reference number shall be generated and communicated to
applicant on mobile number and E-Mail Address provided by him.
Submission of Application (PART B)
Using the generated reference number application to be submitted in PART B duly signed along with all
required documents. (PDF and JPEG format in maximum file size of 1 MB).
After receipt of application Acknowledgement shall be issued ELECTRONICALLY in FORM : GST REG-
02
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Following is the list of documents to be uploaded
Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and authorized signatory
Constitution of taxpayer : Partnership deed, registration certificate or other proof of constitution
Proof of principal / additional place of business :
For 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.
For rented or leased premises copy of Rent/Lease Agreement along with owners (landlord)
documents like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
Bank account related proof : Scanned copy of the first page of bank pass book or bank statement
Authorization forms: For each authorized signatory, upload authorization copy or a copy of resolution of
managing committee or board of directors in the prescribed format.
If additional information is required by the proper officer, Form GST REG-03 will be issued to you. You need to
respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form
GST REG-03.
If you have provided all required information via Form GST REG-01 or Form GST REG-04, a certificate of
registration in Form GST REG-06 will be issued within 3 days from date of receipt of Form GST REG-01 or Form
GST REG-04.
If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.
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Registrations to be taken:-
One Registration in each State Wherein One Principal Place of Business to be determined by the
assessee
All other Branches/Units within the state to be added as Additional Place of Business in Registration.
Option given to each assessee to obtain more than one Registration in a single state, if having more
than one Business Verticals.
Section 2(18) defines Business Vertical which means a distinguishable component of an enterprise
that is engaged in supplying an individual product or service or a group of related products or
services and that is subject to risks and returns that are different from those of other business verticals;
Explanation: Factors that should be considered in determining whether products or services are
related include:
(a) the nature of the products or services;
(b) the nature of the production processes;
(c) the type or class of customers for the products or services;
(d) the methods used to distribute the products or provide the services; and
(e) if applicable, the nature of the regulatory environment, for example, banking, insurance, or
public utilities.
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Part-A: General Information

1. Who is an existing taxpayer?

An existing taxpayer is an entity currently registered under any of the Acts as specified
below:-
a. Central Excise
b. Service Tax
c. State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT)
d. Entry Tax
e. Luxury Tax
f. Entertainment Tax (except levied by the local bodies)
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2. What does the word enrolment under GST system portal mean?
Enrolment under GST means validating the data of existing taxpayers and filling up the
remaining key fields.
3. Do you need to enroll for GST?
All existing taxpayers registered under any of the Acts as specified in (1) above will be
transitioned to GST. Enrolment for GST will ensure smooth transition to GST regime. The
data available with various tax authorities is incomplete and thus fresh enrolment has been
planned. Also, this will ensure latest data is available in GST Database without any
recourse to amendment process, which is the norm to update the data under tax statutes
today.
4. Why do you need to enroll yourself as a user on the GST System Portal?
GST System portal has been created for this purpose as no paper based enrolment will be
allowed. You need to enroll as a user on the GST system portal, so that you may be enabled
as a registrant for GST Compliance requirement viz. return filling, tax payment, etc.
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5. Is there any concept of deemed enrolment on GST System Portal?
No. There is no deemed enrolment on GST system portal. All the taxpayers registered
under any of the Acts are expected to visit the GST System Portal and enroll themselves.

6. Is there any fee/charge levied for the enrolment on GST System Portal?
No. There is no fee/charge levied for the enrolment of a taxpayer with GST System Portal.

7. Are taxpayers required to enroll separately with Central and State authorities
under GST?
No, any person who wants to seek enrolment under the GST Act has to apply on the GST
System Portal. Enrolment under the GST is common for both Central GST and the State
GST.
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8. What information should be readily available with you before beginning to enroll
with GST?
Before enrolling with GST System Portal, you must ensure to have the following
information/ documents available with you:-
I. Provisional ID received from State/Central Authorities;
II. Password received from the State/Central Authorities;
III. Valid Email Address;
IV. Valid Mobile Number;
V. Bank Account Number
VI. Bank IFSC
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Part-B: System Specific Information

9. Which username will you need to provide during first time login. Can you use the same
username and password which was used to login as State registrant?
For the first time login, you need to provide username and password that you received from the
State VAT/Centre Tax Department. For subsequent login, you need to enter username and
password as created by you while enrolling with GST System Portal.

10. What user ID can you choose after first login?

You may choose any user ID of your choice, provided it is available in the database while you
are registering.

11. You have not received your username and password to apply for enrolment with GST.
What should you do now?
In case you have not received your user name and password, you can contact your jurisdictional
State/Centre authorities.
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12. Who can be the Primary Authorized Signatory?
A Primary authorized signatory is the person who is primarily responsible to perform
action on the GST System Portal on behalf of taxpayer. All communication from the GST
System Portal relating to taxpayer will be sent to him.
For example:- in case of proprietor, the proprietor himself or any person authorized by him,
in case of partnership any of the partner authorized or any person authorized, in case of
Company/LLP, Society, Trust, the person who is authorized by Board or Governing Body
etc. can act as Primary authorized signatory. Copy of authorization needs to be uploaded.
In case of multiple authorized signatory for single business entity, one authorized signatory
should be designated as primary authorized signatory and email and mobile number of that
person shall be provided at the enrolment.
In case of single authorized signatory for a business entity, he shall be assumed as primary
authorized signatory for that business entity.
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13. How long the OTP is valid?
The OTP sent to your email address and mobile number is valid for minutes. It expires
after 15 minutes.

14. Which details are prefilled in the enrolment application for enrolling with GST?
Following details are auto-populated in the enrolment application based on your existing
data:
PAN of the Business
Legal Name of Business
State
Reason of liability to obtain registration
Email Address and Mobile number of primary Authorized Signatory entered during
enrolling with GST System Portal.
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15. Can you make changes in in my Legal Name, State Name and PAN in the
enrolment application?
You cannot make changes to Legal Name, State name and PAN as appearing in the
enrolment application. These details have been migrated from existing tax systems of State
or Centre, as the case may be.
16. How to find out your State Jurisdiction?
Refer your VAT Registration Certificate to find your State Jurisdiction. It is the same
jurisdiction as given in your existing VAT Registration Certificate.
17. How to find out your Ward / Circle / Sector No?
Refer to your VAT Registration Certificate to find your Ward / Circle / Sector No. It is the
same ward /Circle/ Sector where you are registered.
18. How to find out your Centre Jurisdiction?
If you are registered with Central Excise/Service Tax, refer the Registration Certificate to
find your Centre Jurisdiction.
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19. You are not able to upload any document. Why?
You first need to check your internet connectivity. You should also ensure that the format of
document must be either PDF or JPEG with maximum size of 1 MB. In case of photographs, the
format should be in JPEG and maximum size allowed is 100 KB.
20. What is Principal Place of Business?
Principal Place of Business is the primary location within the State where a taxpayer's business is
performed. The principal place of business is generally where the business's books of accounts and
records are kept and is often where the head of the firm or at least top management is located.
21. What is Additional Place of Business?
Additional Place of business is the place of business where taxpayer carries out business related
activities within the State, in addition to the Principal Place of Business.
22. What is HSN and SAC code?
HSN stands for Harmonized System of Nomenclature which is internationally accepted product
coding system to maintain uniformity in classification of goods. Service Accounting Codes (SAC)
are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.
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23. You have more than one bank account. Can you add all of them while enrolling
with GST System Portal?
You can add maximum of 10 Bank accounts while enrolling with GST System Portal.

24. Is DSC mandatory for enrolment?

DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability
Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). For other
taxpayers, DSC is optional.

25. What is ARN?

ARN is the Application Reference Number generated after the submission of the enrolment
application with E-Sign or Digital Signature (DSC). It is a unique number assigned to each
transaction completed at the GST System Portal. Note the ARN can be used for future
correspondence with GSTN.
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26. You are an existing taxpayer registered under Central Excise/ Service Tax and
State VAT legislations, and have successfully submitted the details sought by GSTN as
per application prescribed under model GST Law. What will happen next?
Application Reference Number (ARN) will be generated after the successful submission of
the enrolment application at the GST System Portal. You can use this ARN to track the
status of your application.
27. You have not yet received the Application Reference Number (ARN). What should
I do now?
If you dont receive ARN within 15 minutes, an email will be sent to you with detailed
instructions for further course of action.
28. Is there any Help Desk Facility available?
Yes, Help Desk facility will be available and it will be displayed on the GST System Portal.
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Part-C: Activities after the Appointed Date
29. Can application for enrolment get rejected?
Yes, the application for enrolment with GST System Portal can be rejected in case you
have furnished/uploaded wrong or fake or incorrect document with your DSC or E-Sign.
However, the applicant will be provided reasonable opportunity of being heard where
applicant taxpayer can present his/her viewpoints.

30. Can you make amendments after you had submitted the enrolment application?
You can make amendments to the enrolment application from appointed date onwards.

31. Can you change Mobile no. and Email Id as given at the time of enrolment?
You can change mobile no. and email id as given at the time of enrolment application after
appointed date onwards through amendment process.
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32. When will you get Provisional Registration Certificate?
It will be available on your dashboard on the appointed date if you have filled enrolment
application successfully.
33. When will you get Final Registration Certificate?
The final Registration Certificate will be provided to you after verification of documents
(within 6 months) by proper officer(s) centre/state of concerned jurisdiction(s) after
appointed date
34. You have multiple businesses in one state under the same PAN. Do you need to
enroll each business separately with GST?
As one PAN allows one GST Registration in a state, you may register one business entity
first. For the remaining business verticals within the State, you shall have the option to
take multiple registration for different business verticals of the same company.
 THANKS
DHARMENDRA SRIVASTAVA & ASSOCIATES
DHARMENDRACA2009@GMAIL.COM