PROCEDURE FOR REGISTRATION - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

5. PROCEDURE FOR REGISTRATION 5.1 Any person can apply for GST Registration in FORM GST REG-01 in every State or Union territory in which he is liable, within thirty days from the date on which he becomes liable to registration. The applicant has to declare his Permanent Account Number (PAN), mobile number, e-mail address and place of registration in Part A of FORM GST REG-01 at the GST common portal and on successful verification, a Temporary Reference Number (TRN) is generated. Using the Temporary Reference Number (TRN), the applicant has to submit an application in Part B of FORM GST REG-01 with required documents at the common portal duly signed and verified with Digital Signature. The proper officer at Central Processing Cell (CPC) examines the application and the documents and if the same are found to be in order, shall approve the grant of registration to the applicant. While examining, if the officer requires any additional information/ document/ clarification, notice in FORM GST REG-03 will be issued. On verification, the proper officer shall issue certificate of registration in FORM GST REG-06. 5.2 A total of 31 forms/ formats have been prescribed in the GST Rules, for every process in the registration chain such as application for registration, acknowledgment, query, rejection, registration certificate, show cause notice for cancellation, reply, cancellation, amendment, field visit report etc., which are standard formats. Strict timelines have been stipulated for completion of different stages of registration process. 5.3 In accordance with the provisions of Section 25 of CGST Act, 2017 read with Rule 8 of CGST Rules, 2017 an application in FORM GST REG-01 has to be submitted online through the common portal Goods and Services Tax Network (GSTN) within thirty days from the date when liability to register arose. The casual and non-resident taxable persons need to apply at least five days prior to the commencement of the business. 5.4 A transferee or the successor of a business on-going concern basis shall be liable to be registered with effect from the date of such transfer or succession. In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or demerger of two or more companies by an order of a High Court, the transferee shall be liable to be registered with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court. This means that the Registration Certificate issued to a person is not transferable to any other person. 5.5 The proper officer shall examine the application and the accompanying documents and if the same are found to be in order, approves the grant of registration to the applicant within a period of seven working days from the date of submission of the application as per Rule 9 of CGST Rules, 2017. A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of Section 27 of CGST Act, 2017. An acknowledgement shall be issued electronically to the applicant in FORM GST REG-02 only after the said deposit. 5.6 Where the application is found to be deficient, or where the Proper Officer requires any clarification, Proper Officer may issue a notice in FORM GST REG-03 within a period of seven working days from the date of submission of the application as per Rule 9(2) of CGST Rules, 2017 and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04 , within a period of seven working days from the date of the receipt of such notice as per Rule 9(4) of CGST Rules, 2017. 5.7 However, if the applicant fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number; or having undergone authentication of Aadhaar, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or the Proper Officer deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application as per Rule 9(2) of CGST Rules, 2017. 5.8 The provisions of Aadhaar authentication are not applicable to a person who is: (a) not a citizen of India; or (b) a department or establishment of Central or State Government; or (c) a local authority; or (d) a statutory body; or (e) a PSU; or (f) a person applying for registration under Section 25 (9) of the CGST Act, 2017. 5.9 Where the Proper Officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents as per Rule 9(3) of CGST Rules, 2017. 5.10 Where no reply is furnished by the applicant in response to the notice or where the Proper Officer is not satisfied with the clarification, information or documents furnished, he may for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05 as per Rule 9(4) of CGST Rules, 2017. 5.11 If the Proper Officer fails to take any action within the aforementioned timelines, the application for grant of registration shall be deemed to have been approved as per Rule 9(5) of CGST Rules, 2017. 5.12 Physical verification (PV) in connection with registration: Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification as per Rule 25 of CGST Rules, 2017. 5.13 Where the application for grant of registration has been approved under Rule 9 of CGST Rules, 2017, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number (GSTIN) shall be assigned. 5.14 Any person required to deduct tax in accordance with the provisions of Section 51 of the CGST Act, 2017 or collect tax at source in accordance with the provisions of Section 52 of the CGST Act, 2017 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for grant of registration as per Rule 12(1) of CGST Rules, 2017. 5.15 When the proper officer is satisfied that the TDS deductor/ TCS collector is no longer liable to deduct TDS or TCS, then the proper officer may cancel the GST registration and inform the same to the TDS deductor/ TCS collector in FORM GST REG-08 as per Section 52 of CGST Act, 2017. 5.16 As per Section 24 of the CGST Act, 2017, any non-resident taxable person engaged in providing taxable supply is compulsorily required to obtain GST registration. In order to obtain GST registration, the non-resident taxable person is required to electronically file an application in FORM GST REG-09. 5.17 As per Section 24 of the CGST Act, 2017 the person engaged in supplying online information and database access or retrieval services to obtain compulsory registration, when the services are supplied from a place outside India to a person in India (other than a registered person). Such a person can obtain GST registration by filing an application in FORM GST REG-10. 5.18 The casual taxable person and/or a non-resident taxable person willing to extend his GST registration is required to file an application in FORM GST REG-11 as per Rule 15 of the CGST Rules, 2017.