GST Fresh or New Registration Process

Goods and service tax is the comprehensive, destination- based and multi-stage tax that will live on every value addition. Presently the Indian tax is divided into two taxes like direct and indirect. Direct taxes are levies where the liability can’t pass on to someone else. Indirect tax means the liability of the tax can pass on someone.

Note: New GST registration is not started at this time and presently government migration and existing the taxpayers at the new GST portal. GST fresh registration and GST new registrations from June 25th 2017

If any user interested for the GST registration at the time then the first he will require registering at state vat department also the required to migrate at GST new portal.

GST Fresh Registration or GST new registration:

Application for registration Form: GST REG-01

The above mention has two parts A and B

  • Part A: is for the verification before applying for the registration
  • Part B: is for application

Part A: Verification Procedure

  • While before applying the registration one has to declare his Mobile number, PAN also E-Mail address in part A
  • PAN card through CBDT database
  • Mobile Number and E-Mail address through the OTP
  • After the successful verification of application reference number and shall generate also communicated to the applicant on E-Mail and Mobile number address provided by him or her.

Part B: Submission of application

  • Using the generated reference number application to submit in Part B duly signed with all the documents required
  • After the receipt of the application Acknowledgment shall issue electronically on the Form: GST REG-02

Verification of Application:

  • The application is forwarded to a proper officer who has to examine the application also the documents and if the same are found to in order, approve the grant registration to applicant within 3 working days from the application date of submission.
  • Under rule 1 the application can submit is found to deficient, in terms of any document required to furnish under the said rule, or else where the proper officer requires any clarification with any information provided in an application therewith, he may issue the notice to applicant in FORM GST REG-03 within 3 working days from submission date of application also the applicant shall gave such clarification, then in FORM GST REG-04, within 7 or week working days from date of receipt.
  • The clarification includes correction of the particulars declared in an application for registration, other than the State, PAN, e-mail address and mobile number declared in Part A of FORM GST REG-01.
  • The officer is satisfied, applicant given information, he can approve the registration to an applicant within the seven or one week working days from the date of the receipt.
  • Where there is no reply furnished by the applicant in response notice the issued under sub-rule (2) within a period or where the officer is not satisfied with given documents, he shall reasons should record in writing, reject like application also inform the applicant electronically in GST REG-05.
  • If an officer fails to take any action
  • (i) Within 3 working days from the application date of submission, or
  • (ii) Within 7 working days from date of receipt of clarification, documents furnished by an applicant under sub-rule (2),

The application for grant of registration shall deem to have approved.