BLOG on Income Tax Management for - AY 2022-23 & 2023-24

Procedure for obtaining GST Registration under GST Act. 1917

1. The process of Registration created at www.gst.gov.in portal is based on the report on the Business Process of GST Registration, CGST/ SGST/UTGST Acts and the Registration Rules made there under.

2. For obtaining registration, all the taxable persons shall interact with tax authorities through a common portal called GST Common Portal that would be set up by Goods and Services Tax Network (GSTN). The portal will have backend integration with the respective IT systems of the Centre and the States.

3. New applicant can apply for registration:

(i) At GST Common Portal directly or

(ii) At GST Common Portal through a Facilitation Centre (FC)

4. A new applicant would be allowed to apply for registration without prior enrolment. Once a complete application is submitted online, a message asking for confirmation will be sent through e-mail and SMS to the authorized signatory of the applicant. On receipt of such confirmation from the authorized signatory, Acknowledgement Number would be generated and intimated to the applicant.

5. Once the application is approved and GSTIN is generated, the same along with Login ID and temporary Password will be sent to the primary authorized signatory.

6. This credential will be used permanently to access the GST Common Portal subsequently. Provision for capturing e-mail and Mobile Number of authorized representative of the taxpayer has also been incorporated in the proposed GST Registration Form. It would be the responsibility of the taxpayer to keep this information updated.

7. Online verification of PAN of the Business/Sole Proprietor/Partner! Karta/Managing Director and whole time directors/Member of Managing Committee of Association, Managing trustee/authorized signatory etc. of the business would be mandatory and without such verification, registration application will not be allowed to be submitted.

8. Multiple applications can be filed at one go where a taxable person seeks registration in more than one State or for more than one business vertical located in a single/multiple State(s).

9. Following scanned documents (PDF/JPEG) are required to be uploaded along with the application for Registration:

Documents to be uploaded	*Details of the documents for upload*
Proof of the Constitution of Business	• No documents are required in case of proprietors and companies (Verification through PAN! Company identification Number through MCA 21).
Format - PDF or JPEG Size - 1 MB	• Partnership Deed in case of partnership firm and Registration Certificates in case of society, trust etc. as details are not captured in PAN.
Principal Place of business	• Own premises - any document in support of the ownership of the premises like Latest Tax Paid Receipt or Municipal Khata copy or Electricity Bill copy.
Format - JPEG/PDF Size - 1 MB	• Rented or Leased premises • Consent Letter, duly notarized, obtained from the Lessee of the premises, where the main lease allows sub-lease. • In the absence of consent letter, rent receipt in respect of the relevant premises may be accepted with ownership proof of the property. • Where ownership proof is not available, proof of possession by certain prescribed documents (such as Certificate issued under Shop and Establishment Act, electricity bill, telephone bill, bank account showing address proof, etc.) would suffice.

	• An affidavit in a prescribed format may be taken along with any of the other documents mentioned above where ownership proof or lease agreement is not available.
Details of Bank Account(s)	• Any documents that contain the details like the Account No., Name of the Account Holder, MICR and IFS Codes and Branch details. This can include documents like (a) self-certified copy of the online banking details; (b) bank statement/cancelled cheque; (c) Also certificate issued by concerned Bank.
Format - JPEG/PDF Size - 1 MB	• Required for all the bank accounts through which the taxpayer would be conducting business.
Proof of Authorized Signatory	• Letter of Authorization and copy of Resolution of the Managing Committee or Board of Directors to that effect.
Format - JPEG/PDF Size - 1MB	• Required to verify whether the person signing as Authorized Signatory is duly empowered to do so. • PAN card/Aadhaar card • DIN of director • Voter card or Driving license etc.
Photograph	• Proprietary Concern - Proprietor
Format - JPEG Size - 100KB	• Partnership Firm/LLP - Managing/Authorized Partners (personal details of ali partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) • HUF-Karta • Company - Managing Director or the Authorized Person • Trust - Managing Trustee • Association of Person or Body of Individual- Members of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted) • Local Body - CEO or his equivalent • Statutory Body - CEO or his equivalent • Others - Person in Charge.

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.

Procedure for obtaining GST Registration under GST Act. 1917

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