How to apply for new registration under GST ?

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.

  1. Application for registration: Every person  before applying for registration declare his PAN,Mobile No.,E-Mail address.
  2. Validation: Verification of details of PAN(through database of CBDT),Mobile(through OTP),E-mail address(through OTP)
  3. ARN: After verification ARN (application reference no.)communicated.
  4. Filing of Form GST REG-01:Using reference no. duly signed application form along with required documents shall be submitted.
  5. Form GST REG-02 Issuance of acknowledgement
  6. 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.
  7. Who is a Casual Taxable Person under GST?

  8. 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:

Aadhaar Card,

PAN Card,

Photograph,

Constitution of tax payer,

Proof of principal/additional place of business,

Bank account related proof,

Authorization form.

Written by:

Poonam Kanwar

(GST Associate)