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

2. 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

3. 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.

4. 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.

5. 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

6. 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.

7. 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

8. 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

9. 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

10. New Taxpayer Registration Process
GST Portal is only way to register. No paper based application.
PAN+ + mobile to be entered first. After validation of the PAN , 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.

11. 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

12. 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
- Separate one time password

13. 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. 

14. 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.

15. 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.

16. 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

17. 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

18. 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

19. 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.

20. 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 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.

21. 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
Address of Authorised Signatory
Indian Mobile Number of Authorised Signatory.
Remember to select Non-Resident Taxable Person in the mandatory dropdown – ‘I am a’

22. THANKS