In Part III, we will discuss the complete procedure for registration.
A person, who is liable for registration, has to apply for registration within 30 days from the date on which he becomes liable to register. Hence,
For New Registration:
Main features for GST Registration:
- To be done by Applicant:
- It’s an Online procedure
- A person has to file application through GSTN Portal
- All the documents has to attached on Portal
- Online application has to sign with Digital signature of applicant.
- In case applicant does not have digital sign, he has to submit a copy of application along with Documents to GST department along with his physical sign.
- After completion of Registration application, Confirmation mail & SMS shall be forwarded to authorized person along with acknowledgement No.
- To be done by Authorities:
- GSTN shall take preliminary verification of documents such as PAN No, Addadhar No, CIN No. etc. with various authorities through inter-portal connectivity.
- After that Departments/Authorities shall verify the online application with the document submitted with application forms.
- Department/ authority shall within 3 days correctness of details and documents and communicate the same the GSTN portal with his findings.
- If all information and documents are correct the Registration shall be granted through GSTN portal.
- In case information and documents are not correct, it shall be communicated to applicant.
- Action to be taken in case of objection in application:
- Applicant has to revert on the queries raised by the authorities within 7 days of communication.
- On receiving the reply from applicant, the authority shall recheck the application and either approve for registration or reject the application
- Authority has to give reason for rejection of application.
- In case authority has not responded to GSTN in 3 days/ 7 days as the case may be, it shall be deemed that application has been approved and registration certificate shall be issued from GSTN portal.