GST:-Registration Forms

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.