10. Once registration application is filled and submitted by the applicant, the User ID and Password are forwarded by portal at the e-mail and mobile number of the primary authorized signatory registered at the portal.
11. The GST common portal shall carry out preliminary verification/ validation, PAN particulars from CBDT PAN Database, Aadhaar No. from UIDAI, CIN (Company Identification) from MCA 21 and other numbers issued by other Departments on real-time basis before submission of the application form.
12. Aadhaar Number is although not mandatory, but for using e-signing facility of GST common Portal, it is required to be registered.
13. The applicant shall have options to sign the application with Digital Signature Certificate or e-sign with the help of e-signer provided by GST common portal.
14. No physical paper is required to be submitted by post or any other manner.
15. GST portal acknowledges the receipt of application for registration issuing Application Reference Number (ARN)which may be utilized by the applicant for tracking his application status.
16. The application so received on GST portal will be passed to the IT system of the concerned State/Central jurisdictional tax authorities through Application Program Interfaces (API) for onward decision along with following details:
a. Uploaded scanned documents;
b. State specific data and documents;
c. Details if the business entity is already having registration in other States. This should also include GST compliance rating;
d. Details of the PAN(s) of individuals mentioned in the application which are part of the other GST registrations;
e. Acknowledgement number as stated above
f. Details of any record of black-listing or earlier rejection of application for common PAN(s).
17. Last day for response as per the 3 dropped in Rules working day limit for both tax authorities as set out through Holiday Master.
18. On receipt of application in their respective system, the Centre/State the jurisdictional officers examines whether the uploaded documents are in order and respond back to the common portal within 3 common working days, excluding the day of submission of the application on the portal, using the Digital Signature Certificates.
19. The concerned authority may seek clarification, issue SCN or if satisfied, may issue Registration Certificate in Form GST REG-6.
20. In case, he is not satisfied, he may pass an order and reject the application of registration after following natural justice, which is appealable before the proper appellate authority.
21. The tax authority has 7 dropped in Rules working days to respond to the application, either conveying approval or undertaken query reply or decision making process. In case no objection is raised within 3 dropped in Rules working days, the registration certificate and GSTIN wifi be issued automatically by the common portal.
22. The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal.