GST registration process is online through a portal maintained by Central Government of India.
Based on the information provided by GSTN, registration process looks like this:
- The applicant will need to submit his PAN, mobile number and email address in Part A of Form GST REG– 01 on the GSTN portal or through Facilitation center (notified by board or commissioner).
- The PAN is verified on the GST Portal. Mobile number and E-mail address are verified with a one-time password (OTP). Once the verification is complete, applicant will receive an application reference number on the registered mobile number and via E-mail. An acknowledgement should be issued to the applicant in FORM GST REG-02 electronically.
- Applicant needs to fill Part- B of Form GST REG-01 and specify the application reference number. Then the form can be submitted after attaching required documents.
- If additional information is required, Form GST REG-03 will be issued. Applicant needs to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.
- If you have provided all required information via Form GST REG-01 or Form GST REG-04, the registration certificate in Form GST REG –06 for the principal place of business as well as for every additional place of business will be issued to the applicant.
- If the person has multiple business verticals within a state he can file a separate application for the registration in Form GST REG-01 for each business verticals.
- If the details submitted are not satisfactory, the registration application is rejected using Form GST REG05.
- The applicant who is required to deduct TDS or collect TCS shall submit an application in Form GST REG – 07 for registration.
- If he is no longer liable to deduct or collect tax at source then the officer may cancel and communicate the cancel of registration