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in Goods and Service Tax (GST) by (53.6k points)

Explain the procedure for getting registration under GST.

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Even though GST will be collected by both central as well as state governments, but the taxpayer who is liable to be registered, has to make single application for online registration and to file only one return. GST computer system will automatically furnish the information of registration to central as well as state authorities. Any person who is presently registered with the state under VAT, will be issued GST registration automatically but before being issued registration number he will be issued the temporary registration number.

GST registration is based on Pan Card Number. GST registration number is of 15 digits. The structure of GSTIN will be as follows :

State code PAN Entity code Blank digit Check
1


2
3 5 7 9 11

4 6 8 10
12


13
14 15

Registration work will be in the hands of the state governments and state GST departments will be doing the registration of tax payers.

Currents Status of Registered Persons : 

All the existing tax payers who are currently registered under VAT or Service Tax laws, the information about them will be passed by the GST common portal to the IT system of concerned state/central tax authorities and their GSTIN will will be generated. At present, some taxpayer are registered under Central Tax or State Tax or both. Now, under GST law, a person can be registered only under SGST. He may be exempled from single registration or separate registration for multiple businesses. NSDL and GSTN both will utilise the data of the registered person.

Those persons, who are not enrolled or whose complete data is not available with tax authorities, are informed through advertisement in newspaper so they can furnish their data to the department’s website within the specified time period. If the data is not submitted within the specified time period, his registration will be postponed till he furnishes the required data.

Registration of New Tax Payers : 

Every new person who wants to obtain registration, needs to apply for registration through GST Network Portal (GSTN). 

Following procedure needs to be followed for registration :

(1) To apply online for registration as per the rules and to enclose scanned copy of following documents :

1. Proof of constitution such as Partnership Deed in case of Partnership, Registration certificate in case of cooperative society MCA-21 in case of companies. 

2. Details and proof of place of business, like, municipal tax receipt, electricity bill copy, rent agreement, etc. 

3. Bank account details. 

4. Authorised signatory’s details. 

5. Photograph of Propreitor, Partners, Karta, MD, Managing Trustee, Person in charge in case other than the above category of person.

(2) GSTN system shall carry out preliminary verification of documents like CIN Number, PAN Number, etc. with various authorities through interportal connectivity.

(3) After preliminary verification, GSTN Portal shall carry forward such application to central/state authorities. If the details filed by the applicant are correct, registration certificate shall be granted, and if tax authorities refuse the registration, reason for refusal will be communicated to the concerned person by the state GST officer or central GST officer.

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