AkhileshTiwari & Co.

GST New Registration

For registration, please follow the Following steps.

Application for Registration > FORM : GST REG-01

Above form has two parts A and B

Part A for Verification (before applying Registration)
Part B for application

Verification Procedure (PART A)

Before applying for registration one has to declare his PAN, Mobile number and e-Mail address in Part A of above form which are validated by department in following manner
PAN : Through CBDT Database
Mobile No. and E-Mail Address Through OTP

After Successful verification an application reference number shall be generated and communicated to applicant on mobile number and E-Mail Address provided by him

Submission of application (PART B)

Using generated reference number application to be submitted in PART B duly signed along with all required documents
After receipt of application Acknowledgement shall be issued electronically in FORM : GST REG-02

Verification of application (RULE 2)

After submission application goes to proper officer who shall examine the application, if found correct approve grant of registration within three days of submission of application.
If application submitted found to be deficient or proper officer needs more clarification, he may intimate electronically in FORM : GST REG-03 within three working days from date of application.
Then applicant shall furnish electronically such information, clarification sounght in FORM : GST REG-04 within seven working days from receipt of such intimation
Where proper officer is satisfied with the clarification, document furnished, he may approve grant of registration within seven working days from receipt of such information or clarification
Where proper officer is not satisfied with the information or clarification furnished, he shall for reasons to be recorded in writing reject the application and inform applicant in FORM : GST REG-05
In following cases application for grant of registration is deemed to have been approved
if proper officer fails to take any action
1. within three working days from date of submission of application or;
2. within seven working days from date of receipt of clarification or information/document furnished by applicant.

Issue of Registration Certificate (Rule 3)

Where application for grant of registration is approved as per RULE 2, a certificate of registration is issued in FORM : GST REG-06Effective date of registration is as under :

From date on which person becomes liable to registration, if application has been submitted within thirty days from that date.
Effective date shall be date of grant of registration as per RULE 2,. If application submitted after thirty days.

Documents Required for GST Registration

Documents required for Sole proprietorship / Individual

Individual documents

PAN card and ID proof of the individual.
Copy of Cancelled cheque or bank statement.

Registered Office documents

Copy of electricity bill/landline bill, water Bill
Rent agreement (in case premises are rented)

Documents required for Private Limited Company (Pvt Ltd)/Public Company (limited company)/One person company (OPC):

Company documents

PAN card of the company
Registration Certificate of the company
Memorandum of Association (MOA) /Articles of Association (AOA)
Copy of Bank Statement
Copy of Board resolution

Director related documents

PAN and ID proof of directors

Registered Office documents

Copy of electricity bill/landline bill, water Bill
Rent agreement (in case premises are rented)

Documents required for Normal Partnerships

Partnership documents

PAN card of the Partnership
Partnership Deed
Copy of Bank Statement

Partner related documents

PAN and ID proof of designated partners

Registered Office documents

Copy of electricity bill/landline bill, water Bill
Rent agreement (in case premises are rented)

Photographs (wherever specified in the Application Form)

Proprietary Concern – Proprietor
Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted)
HUF – Karta
Company – Managing Director or the Authorised Person
Trust – Managing Trustee
Association of Person or Body of Individual –Members of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted)
Local Authority – CEO or his equivalent
Statutory Body – CEO or his equivalent
Others – Person in Charge

Constitution of Taxpayer:

Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.

Proof of Principal/Additional Place of Business:

For Own premises Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
For 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 Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
For premises not covered in (a) & (b) above – 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. For shared properties also, the same documents may be uploaded.

Bank Account Related Proof

Scanned copy of the first page of Bank passbook / one page of Bank Statement.

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 IFSC and Branch details.

Size of Document Required for GST Registration in India

Particulars of Documents	File Size Format	Max Size
Evidence for different Entities:-Partnership –Partnership DeedOther-Certificate of Registration Registered under any Act.	PDF Or JPEG	1 MB
Promoters/Partners/HUF –Photograph	JPEG	100 KB
Proof of Authorized Signatory	PDF Or JPEG	1MB
Photo of Authorized of signatory	JPEG	100 KB
First Page of Bank Passbook/Bank Statement (Page on which Account No, Bank Branch Address, Account Holder’s Name are disclose clearly.)	PDF Or JPEG	1MB