Registration process under GST (Part2) [ Video Tutorials]

By | November 9, 2018
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(Last Updated On: November 9, 2018)

Registration process under GST (part2)

Also refer  Registration Process under GST (Part 1) [ Video Tutorials]

Video Tutorial by CA Satbir Singh  .

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  1. What will happen is GST registration application is deficient? Verification of the application and approval Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice. [Rule 9 (2) of CGST Rules 2017 1

  2. What wil happen is GST registration application is deficient ? Verification of the application and approval Explanation.-For the purposes of this sub-rule, the expression “clarification” includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01. [Rule 9(2) of CGST Rules 2017 1

  3. Within how many days GST registration will be given if application was deficient and clarifications are replied ? Verification of the application and approval Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents. [Rule 9(3) of CGST Rules 2017 ]

  4. What will happen if GST registration application was deficient and no reply is filed? Verification of the application and approval Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) I of Rule 9] or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05 (Order of Rejection of Application for Registration/ Amendment Cancellation/). [Rule 9(4) of CGST Rules 2017 ]

  5. What will happen under CGST Act if application under State GST Act is rejected? Deemed registration. Notwithstanding anything contained in sub-section (10)of section 25, any rejection of application for registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act. [Section 26(2) of CGST Act 2017 ]

  6. What will happen if GST registration under CGST Act not issued within time? Procedure for registration. A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed1 under sub- section (10), if no deficiency has been communicated to the applicant within that period. [Section 25(12) of CGST Act 20171 Note 1. Refer rule 9 of the CGST Rules, 2017.: Verification of the application and approval

  7. What will happen if GST registration under CGST Act not issued within time? Verification of the application and approval If the proper officer fails to take any action, (a) within a period of three working days from the date of submission of the application; or (b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. [Rule 9(5) of CGST Rules 2017 ]

  8. What will happen if GST registration under CGST Act not issued within time? Issue of registration certificate Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1) ( of Rule 10) , duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. [Rule 10(5) of CGST Rules 2017 ]

  9. How GST Registration Certificate will be issued under CGST Act? Issue of registration certificate Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:- (a) two characters for the State code; (b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number; (c) two characters for the entity code; and (d) one checksum character. [Rule 10 (1) of CGST Rules 2017 ]

  10. What will be the effective date of GST registration under CGST Act Procedure for registration. A certificate of registration shall be issued in such form [ Form GST REG-06 -Registration Certificate ] and with effect from such date as may be prescribed1 [Section 25(11) of CGST Act 20171 Note 1. Refer rule 10 of the CGST Rules, 2017 Issue of registration certificate

  11. What will be the effective date of GST registration under CGST Act Issue of registration certificate Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9 [Rule 10(3) of CGST Rules 2017 ]

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