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Para 6 - Draft-Bills-Reports - Business Processes for GST on Registration Processes in GST Regime - Goods and Services Tax - Para 6 - 6.0 6.1 The process highlighted in the paragraphs below is applicable for for registration, both mandatory and voluntary. 6.2 New applicant can apply for registration: (1) at the GST Common Portal directly3; or (2) at the GST Common Portal through the Facilitation Center (FC) Multiple applications can be filed at one go where a taxable person seeks registration in .....

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anies, GSTN would strive for online verification of Company Identification Number (CIN) from MCA21. Constitution of business / applicant as per PAN would be taken except for businesses such as Society, Trust etc. which are not captured in PAN. Partnership Deed would be required to be submitted in case of Partnership Firms. 11. Details of the Principal Place of business In case of Own premises - any document in support of the ownership of the premises like Latest Tax Paid Receipt or Municipal Kha .....

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l copy Customer ID or account ID of the owner of the property in the record of electricity providing company, wherever available should be sought for address verification. This is required as an evidence to show possession of business premises. If the documentary evidence in Rent Agreement or Consent letter shows that the Lessor is different from that shown in the document produced in support of the ownership of the property, then the case must be flagged as a Risk Case , warranting a post regis .....

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y: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect This is required to verify whether the person signing as Authorised Signatory is duly empowered to do so. Photograph Proprietary Concern - Proprietor Partnership Firm / LLP - Managing/ Authorized Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) HUF - Karta Company - Managing Director or .....

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ttee of Association of Persons / Board of Trustees etc.) and Field No 17 (i.e. Details of the Authorized Signatory), verification of PAN with CBDT database and GSTN database will be carried out online before the submitted application is sent to the State/ Centre. In case of mismatch the applicant will be given an opportunity to correct the same. 6.4A registration form has been designed and is annexed as Annexure-III. This form should be developed by GSTN as per the standard practices / protocols .....

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ication for registration in more than one State (that can be filed at one go); (3) Amendments to existing Registration(s); (4) Cancellation of Registration(s); (5) Option to avail / withdraw from the Compounding scheme; (6) Enrolment of Tax Practitioner or Facilitation Centre if provided for in the GST Law; (7) Assignment of Role (by a dealer) to TP/FC, as agent of the dealer if so provided for in the GST Law; (8) Application for new registration on account of Succession / Amalgamation / De-merg .....

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valid PAN. 6.6 If applicant files application through the Facilitation Center, then the above procedure shall be followed by him through the FC by making available the requisite documents to the FC. The User ID and Password of taxable person will however be forwarded by portal to the e-mail furnished by the taxable person (that of primary authorized signatory) and by SMS to the mobile number furnished by taxable person or by post, if the taxable person so desires. It will not be sent to FC. 6.7 .....

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he will have to submit his registration application using the same). In the absence of digital signature, taxpayers would have to send a signed copy of the summary extract of the submitted application form printed from the portal to a central processing center to be operated by GSTN. The location details of this central processing center would be intimated to the applicant along with the application acknowledgement number. The application will be processed even without waiting for receipt of th .....

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plication for registration and issue an Acknowledgement Number which could be used by the applicant for tracking his application. Such Acknowledgement Number would not contain the details of jurisdictional officers. 6.8The application form will be passed on by GST portal to the IT system of the concerned State/ Central tax authorities for onward submission to appropriate jurisdictional officer (based on the location of the principal place of business) along with the following information - (1) U .....

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e 3 common working day limit for both tax authorities as set out through Holiday Master. On receipt of application in their respective system, the Centre / State authorities would forward the application to jurisdictional officers who shall examine whether the uploaded documents (as detailed in para 6.3 above) are in order and respond back to the common portal within 3 common working days, excluding the day of submission of the application on the portal, using the Digital Signature Certificates. .....

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mation and the uploaded documents are found in order, the State and the Central authorities shall approve the application and communicate the approval to the common portal within 3 common working days. The portal will then automatically generate the Registration Certificate. (2) If during the process of verification, one of the authorities raises some query or notices some error, the same shall be communicated to the applicant either by the Tax Authority directly or through the GST Common Portal .....

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-period that would be allowed to the applicant for rectification of any error will be decided by the GST Law drafting committee) (3) Thereafter the processing of registration application will commence resulting in either grant of registration or refusal to grant registration. If either of the two authorities (Centre or State) refuses to grant registration, the registration will not be granted. (4) In case registration is refused, the applicant will be informed about the reasons for such refusal .....

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ither reject the application nor raise a query within 3 common working days, then the registration would be deemed to have been approved by both the authorities and the GST Common Portal will automatically generate the registration certificate. In case either authority raises a query within 3 common working days, applicant will have to respond to the same within next 7 common working days failing which the application will be rejected. After the applicant has responded to the query raised by any .....

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