Registration Forms:-
1) GST REG-01 :-
GST REG 01 is
GST Registration application
form.
Part A of GST REG 01 is the declaration of applicant regarding PAN No, Mobile No,
Email id, Address and State and Union Territory.
The application form is required to upload on a common
portal or through Facilitation Centre notified by
the Commissioner.
The PAN shall be verified by online common portal from the
CBDT (Central Board of Direct Tax )
database.
The Mobile No and email id also verified through one time password.
After successful verification a temporary reference number
shall be allotted to the applicant.
The applicant shall
submit Part B of GST REG01 duly signed
with reference No and specified documents.
at common portal or through Facilitation Centre notified by
the Commissioner
2) GST REG-02 :-An
acknowledgement shall be issued electronically to the applicant in GST REG-02.
After verifying the application along with documents the officer approves the grant of registration
to the applicant within
3 working days from the date of submission of application.
3) GST REG-03:-The
officer issue a notice to applicant for any deficiency or any clarification
required by him.
4) GST REG-04:-The
applicant shall furnish such clarification and documents within seven days.
5) GST REG-05:-If the applicant
fails to reply the clarification and documentation in GST REG-04 the officer
rejects such application and inform the applicant electronically in FORM GST
REG-05.
If the officer
fails to take any action within three working days or seven working days after
receipts ofthe
clarification, information, document furnished by applicant the application for
grant of registration shall be
deemed to have been approved and he issued the GST REG-06 to the applicant.
6) GST REG-06:-The
"GSTIN" allotted in GSTREG-06, a registration certificate showing the
Goods and Services Tax Identification Number ("GSTIN") with principal
place of business and additional place(s)of business. The GSTIN is 15 digit
Number with
1) Two characters
for the State code
2) Ten characters for the PAN (Permanent Account Number )or TAN
(Tax Deduction Account Number ) and TCS
(Tax Collection Account Number) Account Number. and
3) Two characters for the entity code.
4)One checksum
character.
Separate registration for multiple business:-Any person
having multiple business verticals with in a State or Union Territory required
to take separate registration Under Sec 25(2) vide FORM GST REG-01.
7) GST REG-07:-Any
person required to deduct tax according to the provision of section 51 shall
and any person required to collect the tax according to provision of section 52
shall electronically submit an application duly signed in Form GST REG-07.After
verification the application can be granted to issue the REG-06 by the concern
officer.
8) GST REG-08:-Any
person can submit the cancellation application for Registration in REG 08 Form.
The proper officer can follow the instructions as per the Rule 14 for
cancellation of registration.
9) GST REG-09:-Any
non-resident (NRI ) taxable person shall electronically file an application prior
to commencement of business in duly signed by authorised representative in Form
REG-09 along with a valid passport .
The non-resident applicant shall be allotted a reference
number by a Common Portal for making an advance deposit of tax under section
27.
The verification (Rule 2) and grant of registration(Rule
3) shall mutatis mutandis.
10) GST REG-10:-Any
registered casual taxable person or non-registered taxable person intends to
extend the period of registration shall file an application in GST REG-10 with
payment of amount as per the Section 27 (2) before the end of the period of
registration granted to him.
11) GST REG-11:-If
any Officer finds in any survey, enquiry, inspection, search or any other
proceeding s under the Act that a person liable to registration under the Act
has not filed an application for registration, such officer may granting
temporary registration to that person and issued an order in Form REG-11.
