GST Registration in India : Analysis of Draft Rules

By | September 29, 2016

GST Registration in India

Key points about Draft Rules Related to GST Registration

  • There are 26 forms for registration from GST REG-01 to GST REG-26. Before applying for registration, the taxable person needs to declare his PAN, mobile number and e-mail address in PART A of FORM GST REG-01 on common portal and then submit application in PART B of FORM GST REG-01 duly signed along with Documents specified. There are different forms for the registration of casual taxable person, Non-resident taxable person etc. There are forms for cancellation and amendment as well.
  • Application for registration to be made electronically on the Common Portal or the GST Network (“GSTN”) within the due dates as per the Model GST Act (“GST Law”)
  • Validation of PAN, E-Mail ID and Contact Number is mandatory before submission of application for GST Registration
  • Documents prescribed for GST registration has to be uploaded before submission of application.
  • GST Registration will be granted within 3 common working days if no discrepancy found. If any discrepancy is found, the same will be communicated through the GSTN within the above time limit.
  • Any discrepancy communicated by Central GST officer would also be forwarded to the concerned State GST Officer for his action and vice versa. Reply to discrepancies has to be furnished within 7 common working days.
  • The GST Registration is deemed to have been granted if the officer fails to take action within the prescribed time limits.
  • GST Registration Certificate will be available on the GSTN for the principle place of business and for every additional place of business.
  • Separate GST registration for each business vertical is allowed subject to conditions.
  • Display of GSt Registration Certification and GSTIN is mandatory.
  • No fee is prescribed for obtaining GST registration. However, the advance deposit of tax is applicable to prescribed persons before obtaining GST registration.
  • Amendments has to be communicated filing prescribed form on GSTN within fifteen days of occurrence. Certain amendments are approved immediately upon submission of application.
  • There are separate provisions and forms for Suo Moto GST Registration, Cancellation of GST Registration and its Revocation.
  • Verification of premises may be taken up by the proper officer after granting GST registration.

Transition Provision for GST Registration 

  • All existing dealers will be automatically granted registration under the GST law on a provisional basis.
  • The provisional GST registration will be given final status upon submission of prescribed information and documents within six months. No time limit prescribed for the officer to grant final GSt registration.
  • Any person holding provisional GST registration may file a declaration on GSTN that he is not required to obtain GST registration under the GST Law and the provisional registration would be cancelled.

Download  GST -Draft Registration formats released by CBEC

Download GST -Draft Registration Rules Released by CBEC

Education Guide on Goods & Service Tax (GST)


S. No. Title of the Post
1. Goods and Services Tax (GST): An Overview
2 Levy of GST & Exemption from Tax
3. GST Registration
4. Meaning and Scope of Supply
5 Time of Supply
6 Valuation in GST
7. GST Payment of Tax
8 Electronic Commerce under Goods & Service Tax (GST)
9 Job Work under Goods & Service Tax (GST)
10 Input Tax Credit under Goods & Service Tax (GST)
11 Concept of Input Service Distributor in Goods & Service Tax (GST)
12 Returns Process and matching of Input Tax Credit under GST
13 Assessment and Audit under GST
14 Refund under GST
15 Demands and Recovery under GST
16 Appeals, Review and Revision in GST
17 Advance Ruling in Goods and Service Tax (GST)
18 Settlement Commission in Goods and Service Tax (GST)
19 Inspection, Search, Seizure and Arrest under GST
20 Offences, Penalty, Prosecution & Compounding in GST
21 Integrated Goods & Service Tax (IGST) Act Overview
22. Place of Supply of Goods and Service under GST
23. Frontend Business Process on GST Portal
24. Transitional Provisions in Goods & Service Tax (GST)


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