Every person liable to obtain Registration in GST under schedule V shall apply for registration within 30 days from from the date on which he became liable for registration.
- Application for registration: Every person before applying for registration declare his PAN,Mobile No.,E-Mail address.
- Validation: Verification of details of PAN(through database of CBDT),Mobile(through OTP),E-mail address(through OTP)
- ARN: After verification ARN (application reference no.)communicated.
- Filing of Form GST REG-01:Using reference no. duly signed application form along with required documents shall be submitted.
- Form GST REG-02 Issuance of acknowledgement
- Temporary ID for NR & casual taxable person: NR taxable person & casual taxable person shall be given temporary ID for payment of advance tax during the period for which registration is sought.Valid for a period of registration or 90 days whichever is earlier. Extension period may be granted for a further period of 90 days.
Who is a Casual Taxable Person under GST?
- A person who occasionally supplies goods and/or services in a territory where GST is applicable but he does not have a fixed place of business. Such a person will be treated as a casual taxable person as per GST.
Example: A person who has a place of business in Bangalore supplies taxable consulting services in Pune where he has no place of business would be treated as a casual taxable person in Pune.
8. Who is a Non-Resident Taxable person under GST?
When a non-resident occasionally supplies goods/services in a territory where GST applies, but he does not have a fixed place of business in India. As per GST, he will be treated as a non- resident taxable person. It is similar to above except the non-resident has no place of business in India.
List of documents:
Constitution of tax payer,
Proof of principal/additional place of business,
Bank account related proof,