GST Registration Process Presentation by : Team GSTN IITF , New Delhi Presentation : GST Registration Process Date: 16/11/2017 Presentation by : Team GSTN

Plan of Presentation Purpose of Registration Key features of registration Types of Registration Structure of Registration Number Taxpayer Registration Process Verification of applicant Data at GSTN Processing of application Data by tax authorities

Purpose of Registration Registration implies obtaining a unique identification code so that all the operations of and data relating to the business can be agglomerated and correlated. The most fundamental requirement for identification of the business for tax purposes and for compliance verification programs. GST registration will enable a legal person to collect GST from his customers on supply of goods/services and claim input tax credit of GST paid by him if they are registered.

Advantages of Registration Legally recognized as supplier Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business. Pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.

Key features of Registration process Registration is PAN based ; Single registration in each state valid for both CGST and SGST Single interface for registration: GST Common Portal Time bound and deemed approval after a specified period Rejection by either authority would lead to rejection of Registration Online validation of PAN, CIN, Aadhar No, IEC code, Bank Account etc. by GST portal All earlier law (VAT/Excise/Service Tax) registered persons migrated to GST if they accept Multiple registrations within one State is allowed only for business verticals

Threshold and Effective Date For intrastate dealers, all India annual aggregate turnover on a PAN, taxable turnover including exempted and export supplies should be 20 Lakh/10 Lakh(Special Category States). For inter-state supplies or liability to pay GST under reverse charge: No threshold For compounding dealers: A specified upper (Rs 50 Lakh) limit Once taxpayer crosses threshold, he must file application within 30days from date of liability Effective date of registration: Date of grant of registration. Eligible for ITC for all purchases from date of application, if filed within 30 days.

Assumed Classes of Registration Normal Registration- Crossing threshold or making Inter State supply Registration of taxpayers opt in for Composition Voluntary Registration Input Service Distributor (ISD) UN bodies and Embassies, Government Bodies or any body notified by GST Council Taxpayers with Reverse charge/ Government authorities / PSUs not making outwards supplies: Provision for giving unique ID

Classes of Registration (contd.) Temporary Registration (enforcement cases) Multiple registrations within one State to business verticals-AS-17(MCA) Casual Taxpayers Non-resident Taxpayer and OIDAR

Structure of Registration Number State Code PAN Entity Code Blank Check Digit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 State Code: As per Census Code (ex Delhi’s code is 07) Entity Code: Alpha-numeric (1-9 and then A-Z); To be assigned depending on the number of registrations a legal entity (having the same PAN) has within one State. If more than 35/ 14 blank box will be used. Check Sum: A form of redundancy check used for error detection on identification numbers which have been input manually

New Taxpayer Registration Process GST Portal www.gst.gov.in is only way to register. No paper based application. PAN+ email+ mobile to be entered first. After validation of the PAN ,email and mobile main application will open. Once a complete application is filled it is required to be submitted online with electronic signature. After submission Application Receipt Number (ARN) would be generated and intimated to the applicant. On approval of registration GSTIN and password will be communicated to the applicant.

New Taxpayer Registration Process New Tax Payer (Dealer) Registration Process Via Portal Fill the Form and upload the documents with Electronic Signature Take the printout of summary sheet

Online Validation of Data PAN from CBDT Aadhaar validation from UIDAI Validation of CIN and DIN of Directors from MCA Bank Accounts from PFMS IFSC -RBI Mobile- Separate one time password Email- Separate one time password

Scanned Documents to be Uploaded Relevant Box No. in the Registration Form Document required to be uploaded Reason for requirement Constitution of Business Partnership Deed in case of Partnership Firm ; Registration Certificates in case of other businesses like Society, Trust etc. which 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. 

Scanned Documents to be Uploaded Relevant Box No. in the Registration Form Document required to be uploaded Reason for requirement 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 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 registration visit for verification.  

Scanned Documents to be Uploaded Relevant Box No. in the Registration Form Document required to be uploaded Reason for requirement Details of Bank Account (s) Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern - containing the Account No., Name of the Account Holder, MICR and IFS Codes and Branch details This is required for all the bank accounts through which the taxpayer would be conducting business. Details of the Authorised Signatory For each Authorised Signatory: 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.

Photographs to be Uploaded Proprietary Concern – Proprietor Partnership Firm / LLP - 10 Partners HUF - Karta Company - Managing Director or the Authorised Person Trust - Managing Trustee Association of Person or Body of Individual – Members of Managing Committee Local Body – CEO or his equivalent Statutory Body – CEO or his equivalent Others - Person in Charge

Processing of Application Data Processing of Registration Data Examination of the uploaded supporting documents by registering authority Processing at respective state/central authority end Raising of query if any by the state/central authority Query sent to dealer for responding in a specified period Processing at GSTN end Examination of the Reply of query by the dealer and granting of approval by digital sig. Processing at respective state/central authority endend Generation of Registration number and Reg. Certificate

Post Registration Verification Post registration verification: In very few cases If registration application filed with Electronic Verification Code(EVC) Risk Profile high (as per Respective State /Central System) GST Law will have required provision. Approval of senior level will be mandatory. Cancellation notice if a negative Post Verification report

Processing Time Period 3 common working days(Centre + State), if information and uploaded documents are in order. GST portal will automatically generate RC, if no response is received from Jurisdictional authorities In case of any query, it has to be communicated to applicant and other tax authority, within 3 common working days. {Query only ONCE} Applicant will reply/rectify error within 7 working days. Jurisdictional authority will have 7 common working days to respond. In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. Applicant shall have right to appeal.

Non-Resident Foreign Taxable person A Non-Resident Taxable Person must fulfill following conditions so that he/she can register on the GST Portal: Applicant has authorized signatory in India with valid details Authorized Signatory has valid Permanent Account Number (PAN) Authorized Signatory has a valid Indian mobile number Authorized Signatory has valid E-mail Address Applicant has the prescribed documents and information on all mandatory fields as required for registration Applicant has identified a place of business in that State for the period of registration.

Non-Resident Foreign Taxable person Non-Resident Taxable Person, you must fill Part A of the Registration Form, which consists of: Legal Name of the Non-Resident Taxable Person PAN (Passport number if PAN is not available) of the Non-Resident Taxable Person Name of the Authorized Signatory (as per PAN) PAN of Authorised Signatory Email Address of Authorised Signatory Indian Mobile Number of Authorised Signatory.   Remember to select Non-Resident Taxable Person in the mandatory dropdown – ‘I am a’

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