The introduction of Goods and Services Tax (GST)means-delay-in-GSTwould be a very significant step in the field of indirect tax reforms in India. By subsuming a large number of Central and State taxes into  a single tax, it would evade the cascading or double taxation in a major way.

 Application for New Registration:

 Every person (other than a non-resident taxable person, a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub section (3) of section 25 shall provide his Permanent Account Number (PAN), mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the Common Portal either directly or through a Facilitation Centre notified by the Commissioner,  which will be verified online by the Common Portal  and through one time password.

On successful verification of the PAN, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.
Using the reference number generated above, the applicant shall electronically submit an application in
Part B of FORM GST REG-01, duly signed, along with documents specified.

Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals shall be granted separate registration in respect of each of the verticals. A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical.

On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.

The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within three working days from the date of submission of application in FORM GST REG-06.

A certificate of registration in FORM GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as “GSTIN”) shall be assigned in the following format:

(a)two characters for the State code;
(b) ten characters for the PAN or the Tax Deduction and Collection Account Number;
(c)  two characters for the entity code; and
(d)  one checksum character.

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