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GST REGISGTRATION ON ‘MCA WEBSITE’ THROUGH SPICe-AGILE FORM

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GST REGISGTRATION ON ‘MCA WEBSITE’ THROUGH SPICe-AGILE FORM
By: Mr. M. GOVINDARAJAN
June 26, 2020
All Articles by: Mr. M. GOVINDARAJAN       View Profile
  • Contents

Registration

Section 22 of the Central Goods and Services Tax, 2017 provides for the requirement of a supplier having the prescribed threshold limit with GSTN.  Section 25 of the Act and Chapter III of Central Goods and Services Tax Rules, 2017 provides the procedure for registration with GSTN.

AGILE-PRO

Vide Companies (Incorporation) Third Amendment Rules, 2019 a new rule 38A has been inserted.  The new Rule 38A provides that the application for incorporation of a company under rule 38 shall be accompanied by e-form AGILE-PRO (INC-35) containing an application for registration.  AGILE stands for ‘Application for registration of the Goods and Service Tax Identification Number (GSTIN), Employees' State Insurance Corporation registration plus Employees' Provident Fund Organization Registration and Profession Tax Registration and Opening of Bank Account’.

Registration through Agile

Any user who intends to incorporate a company through SPICe+ eform having registered office address can now also apply for GSTIN through this eform. The application (SPICe) for incorporation of a company shall be accompanied by a linked e-form AGILE to obtain GSTIN along with other applicable forms.
This process will be applicable only for Companies incorporated by MCA through SPICe+ application. Other categories of applicants, viz. Tax Deductor, Tax Collector, Casual Taxable person, ISD, SEZ Registration, ISD registration shall follow the existing process of registration through their respective Common Portal for registration.  It is optional to apply for GSTIN and not compulsory.    GST registration will be granted only after the company is incorporated with the MCA.

Procedure

  • The form to be submitted on the MCA Portal for incorporation is available at http://www.mca.gov.in/MinistryV2/companyformsdownload.html
  • Details of proposed Directors to be entered in AGILE-PRO form would be based on the class, category or sub-category entered in SPICe+ eform. Number of Directors shall be-
  • 1 in case of One person company;
  •  2 in case of private company;
  •  3 in case of public limited company; and
  • 5 in case of Producer Company

Note: The details of such proposed Director entered in AGILE-PRO form should match the details as entered in the SPICe+ form for the same person.  No fees is payable for registration.

  • Registration can be done   as a Normal or as a Composition taxpayer on SPICe-AGILE form.   Input Service Distributor (ISD), SEZ Developer, SEZ Unit or Casual Taxable Person, UIN, Non-resident taxable person, Non-resident online services provider etc. cannot apply through the SPICe-AGILE form.
  • The Director signing the SPICe-AGILE form on the MCA portal will be the Primary authorized signatory for GST registration. The company can also add two Directors as your authorized signatory for GST purposes.
  • The registered office of the proposed company, as provided in the SPICe-AGILE form, will be the principal place of business for GST application. 
  • The company can take registration for that State only where registered office of the proposed company is present.  
  • Any applicant willing to take registration in multiple states need to take fresh registration for each state on GST Portal subsequently.
  • It is required to provide HSN code for Goods or Service Classification Code for service.
  • While filing the SPICe-AGILE form, it should be digitally signed. Same DSC will be applicable for GST registration also. However, one can register DSC of the other 2 Directors, nominated as authorized signatory, on GST Portal. 
  • Only Indian citizens are allowed to sign the SPICe-AGILE form.
  • The actual application signed with DSC of the applicant at MCA portal will be fetched and will be stored at GST Portal for registration purposes.
  • One   needs to register his DSC on GST Portal for future GST related compliances.
  • Once the company is incorporated at MCA portal and Certificate of Incorporation and PAN has been successfully generated, required information will be forwarded to GSTN for processing of form.
  • Once the data is successfully validated by GSTN, TRN and ARN would be generated and displayed on MCA Portal.
  • You will receive a response from the tax authorities within 3 working days on the status of your application. It will either be approved or the Jurisdictional Tax Officer will raise a Notice Seeking Clarification, in case they have any queries with reference to the application and/or documents provided by you. In either case, it will be communicated to you via e-mail.
  • In case of approval / Rejection, GSTN will send GSTIN / Rejected status on mobile number and email of Authorized Signatory.
  • In case of validation errors, GSTN will intimate the user to correct and resubmit the form. For this, the user is requested to login through TRN at GST portal – www.gst.gov.in and submit the correct form and using navigation - Services > Registration > Application for filing clarifications and then submit the form on the GST Portal.
  • On successful generation of the ARN, after validation of data on GST Portal, the status of the Service Request Number (SRN), generated at the MCA Portal, gets updated to ‘Pending for Processing’.
  • In case, the ARN gets approved, SRN status will be updated to ‘Approved’ and intimation will be sent to the applicant by SMS and e-mail.  In case, the ARN gets rejected, SRN status will be updated to “Rejected” and intimation will be sent to the applicant.
  • TRN expires 15 days after it is generated. You need to submit a fresh application for registration of GST at GST portal.
  • One can search SRN details even without logging to the GST Portal. Navigate to Home > Registration >Track Application Status > SRN.  
  • Date of commencement of business during GST registration would be date selected as date of incorporation in the SPICe-AGILE form.

Various SRN statuses

The following are the various SRN statuses in GST portal-

  • Pending with MCA - SRN is generated but form not sent to the GST Portal;
  • COI (Cerificate of Incorporation)  issued by MCA

TRN (Temporary Ref. No.)   Generated – Pending with GST Common Portal - When TRN is generated and shared to the taxpayer, after the information from MCA Portal is received on GST Portal.

  • COI issued by MCA

Pending for Processing by GST Common Portal - Application successfully submitted on the GST Portal i.e. Form GST REG-01 is submitted on the GST Portal and an ARN is issued.

  • COI issued by MCA

Approved by GST Common Portal - Application Approved and GSTIN is sent to the taxpayer via SMS & email

Amending details

Information related to Additional places of business, Bank Accounts, Authorized representative and State Specific Information, if any, can be updated by the applicant by filing amendment application on the GST Portal post grant of GSTIN.

AGILE FORM – HOW TO FILL THE APPLICATION?

The following particulars are to be filled in AGILE Form which is a user friendly-

  1. Do you want to apply for additional services like GSTIN – Yes/No;
  1.  State - Select the state for which GST registration needs to be obtained. Please note that it should be same as entered in SPICe eform.
  2. District - Select the district in which user need to apply for GSTIN. Please note that it should be same as entered in SPICe eform.
  3. State jurisdiction - Select the value from the dropdown - Sector / Circle / Ward /Charge / Unit
  4. Centre jurisdiction - In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate value. Please refer to https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do
  5. Reason to Obtain Registration – By default ‘voluntary’
  6. Details of premises-
  • Nature of possession of premises – Own/Leased/rented/consent/shared/others
  • Proof of principal place of business – select any of the following-
  • Property tax receipt;
  • Municipal Katha copy;
  • Electricity Bill;
  • Rent/Lease agreement;
  • Consent letter;
  • Rent receipt with NoC
  • In case of ownership document
  • Whether the establishment is on lease - Select ‘Yes’ in case Establishment is on lease or else ‘No”.
  • In case of ‘Yes’ Enter Leased From Date to date.
  1. Option for composition scheme – yes/no

If yes-

  • Composition declaration – I hear by declare that aforesaid business shall abide by the conditions and restrictions specified in the Act or Rules for opting to pay tax under the composition levy
  • Category of registered person-
  • Manufacturer of non-notified goods
  • Supplier of food and non-alcoholic drinks
  • Any other eligible supplier
  1. Nature of Business Activity being carried out at above mentioned Premises (please tick applicable)-
  • Factory/Manufacturing;
  • Wholesale business;
  • Retail business;
  • Warehouse/Depot;
  • Bonded warehouse;
  • Supplier of services;
  • Office/Sale office;
  • Leasing business;
  • Recipient of goods or services;
  • EOU/STP/EHTP
  • Works Contract;
  • Export;
  • Import;
  • Others (specify)

Primary business activity – select from drop down box;

Exact nature of work/business – select from drop down box;

Work sub category – select from drop down box;

Nature of work business – Enter as applicable;

  1. Details of goods supplied by the business  - Enter the HSN Code;
  2. Details of services supplied by the business – Enter the SAC Code;
  3. Director / Primary Owners / Office Bearer Details

(Minimum number of directors to be entered for OPC shall be 1, 2 in case of private company, 3 in case of public limited company and 5 in case of Producer Company)

  1. Enter Director / Primary Owners / Office Bearers details who is also an Authorized Signatory
  • Details of the Proposed Director / Primary Owner / Office Bearer who will act as the Authorized signatory for the purpose of applying GSTIN shall be entered here.
  • Note that the details of such proposed director entered here should match the details as entered in the SPICe form for the same person.
  • The Director / Primary Owners / Office Bearers cum Authorized signatory must have valid PAN and he must be Citizen & Resident of India.
  • Either DIN / PAN should be entered;
  • In case DIN is entered, click on Prefill button. PAN and applicant’s full name will be prefilled based on / Primary Owners the information available in the MCA records.
  • In case PAN is entered, all details must be entered by the applicant.
  • Enter valid Indian mobile number and email Id and click on ‘Send OTP’ button.
  • Enter the OTP sent on mobile number and email id as entered above and click on Verify button.
  • Attach Photo of proposed director cum authorized signatory.

- Size of photo shall not exceed 100KB.

- Only .JPG format is allowed.

(B)       Director / Primary Owners / Office Bearers Details other than Authorized Signatory - the details of such proposed director entered here should match the details as entered in the SPICe form for the same person. Attach Photo of proposed director other than authorised signatory

- Size of photo shall not exceed 100KB.

- Only .JPG format is allowed.

Attachments-

  • Proof of principal place of business –
  • Property tax – 100 KB;
  • Municipal Khata copy – 100 KB;
  • Electricity bill – 100 KB;
  • Rent/lease agreement – 2 MB;
  • Consent letter – 100 KB;
  • Rent receipt with NoC – 1 MB;
  • Legal ownership document – 1 MB;
  • Proof of appointment of Authorized Signatory - Maximum Size of document to be attached
  • Letter of Authorisation – 100 KB
  • Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter - 100KB
  • Specimen Signature –

Download the format of Specimen Signature from below mentioned link, Fill the requisite information as applicable, scan it and attach the same in AGILE form.

http://www.mca.gov.in/Ministry/pdf/specimensignature_07042019.pdf

  • Declaration
  • DSC - The eForm should be digitally signed by Authorized Signatory who is citizen and resident of India and have PAN.

 

By: Mr. M. GOVINDARAJAN - June 26, 2020

 

Discussions to this article

 

Nice presentation Sir,

By: Prasanna Kumar
Dated: 26/06/2020

How come citizenship requirement became mandatory when the Companies Act only provides for one director being a resident of India?

Is it mandatory for one director to be a citizen now?

By: Amartya Srivastava
Dated: 30/06/2020

It is mandatory for only one director,

By: DR.MARIAPPAN GOVINDARAJAN
Dated: 30/06/2020

 

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