Download CBEC-ACES-GST Registration Process

MODULE
3
REGISTRATION
Course Content - Registration Module
Topic 01
Registration in GST
Topic 02
Navigating the GST-REG-1 Form
Topic 03
Workflow in case of Casual / Non-Resident / OIDAR taxpayers
Topic 04
Approval of Migration Applications
Topic 05
Registration Amendments
Topic 06
Registration Cancellation
Topic 07
Activity & Question - Answer
Registration in GST – Types of Taxpayers
• Regular / Composition / Casual taxpayers – REG-01
• Input Service Distributors – REG-01
• TDS/TCS taxpayers – REG-07
• Non-Resident taxpayers – REG-09
• Suo-Moto Registration – REG-11
• Migrated Taxpayers – REG-24
• UN bodies etc. (UIN) – REG-12
• Foreign OIDAR taxpayers – REG-09A
Registration in GST – Process Flow
Tax payer applies for
Registration in the
GST common Portal
Application Ref.
Number (ARN)
generated in the
GST common Portal
Application lands on
the Dashboard of
proper officer
The approval status
is updated on the
GST common Portal
and
GSTIN
is
generated for the tax
payer
Based on verification,
proper officer
approves the
application
Officer may
optionally delegate
to Inspector for
verification
What is the approval process?
• Verifying the Registration Form vis-à-vis uploaded documents
•
•
•
•
•
Photograph
Address Proof
Bank Account Proof
Constitution of Business Proof
Authorized Signatory
• Query may be raised if documents are not legible or not matching
with data entered in the form
• Time-bound approvals
• Physical Verification – optional – post-facto basis
NAVIGATING THE GST-REG-1 FORM
Dashboard
Task list
Transaction Summary
2
1
4
5
1
New Registration
2
Pending Approval
3
Response Query/SCN
4
Amendment
5
Existing Registration
3
Registration Details
Existing Registration
Principal Place of Business
1
1
Relevant Document needs to be attached in
Principal place of Business tab.
Bank Accounts
1
1
Pop-up of attachment will appear for viewing
and checking document
Bank Accounts
Goods and Services
Additional place of Business
1
1
Click to view contact details
Details of the Proprietor/all Partners……
1
1
View the contact information in
detailed
Authorized Signatory
Others (1/2)
Others (2/2)
Similar to the New Registration (REG-01)
all other Registration forms will be
displayed in tab wise as per the form
Amendment of Registration
• Most amendments are approved automatically on the GSTN Portal
• Only the following amendments require approval:
• Change in Legal Name of Business
• Change in Principal or Additional Place of Business
• Change in Partner/Director
• The above amendments are approved after verification of uploaded
documentary evidence
• Time-bound process
Amendment of Registration – Pending list
Amendment of Registration – Form View
Cancellation of Registration
• Cancellation Application filed by taxpayer (i.e., surrender request)
• Suo-moto cancellation
• (a) a registered person has contravened such provisions of the Act or the rules
made thereunder as may be prescribed; or
• (b) a person paying tax under section 10 [composition taxpayer] has not
furnished returns for three consecutive tax periods; or
• (c) any registered person, other than a person specified in clause (b), has not
furnished returns for a continuous period of six months; or
• (d) any person who has taken voluntary registration under sub-section (3) of
section 25 has not commenced business within six months from the date of
registration; or
• (e) registration has been obtained by means of fraud, wilful misstatement or
20 suppression of facts:
Cancellation of Registration
• In case of suo-moto cancellation:
• Principles of Natural Justice to be followed
• Option for taxpayer to file for “Revocation of Cancellation”
• Even if Registration is cancelled, liability of the taxpayer is not
absolved! (Section 29(5) )
Cancellation by Tax Payer – Pending list
Cancellation by Tax Payer – Approval page
Cancellation by Official – Menu
Cancellation by Official – Approval
Other Features in Registration Module
(1/2)
• “Archive” of any form received in the past
• Version history of Registration Application (i.e., track amendments)
• Workflow status of any application
• Pendency in formation
Other Features in Registration Module
(2/2)
• Delegation of verification to Inspector
• Delegating officer can still complete task suo moto
• Through ACL module, in case of leave or absence, tasks pending in a
formation can be re-assigned to another officer
OTHER FORMS
• REG-07 (Tax Deducted at Source)
• REG-10 (Non Resident Tax Payer) AND
• REG-20 (Migration of Existing
Registrations)
GST-REG-07-Registraion for Tax
Deducted at source
33
GST-REG-10-Registraion for NonRegistrant Tax Payer
GST-REG-20- Existing Assessee
MODULE 3 - Work Flow
• New Registration
• Amendment of Registration
• Cancellation of Registration
• Revocation of Cancellation
Viewing the workflow in the archived data
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