Introduction:

Section 25 deals with the GST Registration procedure under the GST Act. Every supplier of goods or service or both, who has crossed the threshold limit specified by the act need to follow the GST registration procedure. Every person who is liable to be registered under section 22 or 24 shall apply for registration in every state or union territory in which he is so liable within 30 days from the date on which he becomes liable to registration.

Section 1: Where and by when to apply for GST Registration?

Person who is liable to be  registered under section 22 and 24, has to apply for registration within 30 days from the date on which he becomes liable to registration, in every such state or union territories in which he is liable. And has to follow the gst registration procedure to apply.

A causal taxable person or a non-resident taxable person has to apply for registration at least 5 days prior to commencement of business. And has to follow the gst registration procedure to apply registration.

Section 2: GST Registration Procedure?

GST Registration Procedure under section 25 has the following steps

1. Every person liable to get registered and person seeking voluntary registration shall, before applying for registration declare his PAN, Mobile number, e-mail address, State/Union Territory in Part A of FORM REG -01 on GST common portal.
2. Next step is PAN, Mobile no and e-mail address are to be validated
3. PAN validated online by common portal from CBDT database
4. Mobile no and e-mail verified through one time password sent to it
5. Once the mobile no, pan and email validated, The temporary reference number ( TRN ) is generated and communicated to the applicant on the validated mobile no. and e-mail address.
6. Using TRN , applicant shal electronically submit application in Part B of application form, along with specified documents at the Common Portal.
7. Part B of applicationcontains the details, such as, constitution of business, jurisdiction, option for composition, date of commencement of business, reason to obtain registration, address of Principle place of business and nature of activity carried out therein, details of authorized person of business, details of bank accounts, details of authorized signatory, aadhaar authentication, etc.
8. On receipt of such application, an acknowledgement in the prescribed form shall be issued to the applicant electronically. A  Causal taxable person applying for registration gets a TRN for making an advance deposit of tax in his electronic cash ledger and an acknowledgement is issued only after said deposit.
9. Next application shall be forwarded to the Proper Officer
10.   Proper Officer examine the application and accompanying documents.
11.   If the same are found in order – the proper officer within 7 working days from the date of submission of application without site verification if applicant successfully validates his aadhar authentication. In case where applicant fails to undergo or does not opt for Aadhaar authentication or proper officer deems it fit to carry out site verification, registration is granted within 30 days of application after verification of site and prescribed documents
12.  After examination of the documents proper officer will grant registration certificate in FORM GST REG – 06

Conclusion:

GST registration procedure is easy to follow and no fees involved for getting GST registration.  Documents required for GST registration for different entities are explained in our previous article – GST Registration in 3 steps. Kindly go through the article for better understanding. Hope this article may be useful and serve the purpose of those who in need.

Disclaimer: The content and views stated in this article is solely for informational purpose only.

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