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TMI BlogNew ApplicantsX X X X Extracts X X X X X X X X Extracts X X X X ..... hich are not captured in PAN. In case of Companies, 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 Khata copy or Electricity Bill copy In case of Rented or Leased premises a copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Tax Paid Receipt or Municipal Khata copy or Electricity Bill copy In case of premises obtained from others, other than by way of Lease or Rent a copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy Customer ID or account ID of the owner of the property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 on IT notified by the Govt. of India e.g. for digitally capturing a postal address, name etc. In case there is no standard practice for any of the field, the same should be developed by the GSTN and form designed accordingly. Fields marked by asterisk in the form are mandatory fields and must be filled by the applicant. Separate application forms are to be designed for: (1) Multiple registration for business verticals of same legal entity (it must be registered already) within a State; (2) Application 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 agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing sent, the system will prompt the concerned tax authority to initiate the action for cancellation of the registration. Such cancellation will have prospective effect i.e. from the date of cancellation. GST portal would acknowledge the receipt of application 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) Uploaded scanned documents; (2) State specific data and documents; (3) Details if the business entity is already having registration in other States. This should also include GST compliance rating 4 ; (4) Details of the PAN(s) of individuals mentioned in the application which are part of the other GST registrations; (5) Acknowledgment number stated in para 6.7 above; (6) Details of any record of black-listing or earlier re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities (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 through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. A deeming provision to the effect that rejection of the registration application by one authority amounts to rejection by both Centre and State will need to be incorporated in the GST law. (5) The tax authorities in the Centre and State would have a period of 3 common working days to respond to the application, either conveying approval or raising a query. In case any of the authority neither 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 raise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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