How to apply for GSTIN by new applicant?

Posted on 11 April 2023 Category : GST

Procedures and formalities to register for GSTIN by new applicants

Here, the procedures and formalities of registration under Goods and Service tax to obtain GSTIN is explained.

The process highlighted in the paragraphs below is applicable for new applicants for registration, both mandatory and voluntary.

The registration for GST Identification Number can be applied in two methods:

a. at the GST Common Portal directly or

b. at the GST Common Portal through the Facilitation Center (FC)

Multiple applications can be filed at one go where a taxable person seeks registration in more than one State or for more than one business vertical located in a single / multiple State(s).

Following scanned documents are required to be filed along with the application for Registration –

Relevant Box No. in the Registration Form

Document required to be uploaded to register for GSTIN

Documents required for registration under GST Act to obtain GSTIN.

The following documents are required to be uploaded to register under GST Act to get GSTIN.

1. Proof for constitution of business

If the firm applied for GSTIN is a partnership company, copy of partnership deed

In case of businesses like society, Trust etc. which are not captured in Permanent Account Number (PAN), Registration Certificate of such firm is required to be scanned.

Reason for requirement of above evidencing proof for constitutional business for registration of GSTIN:

In case of Companies, GSTN would strive for online verification of Company Identification Number (CIN) from MCA21. Constitution of business / applicant as per PAN would be taken except for businesses such as Society, Trust etc. which are not captured in PAN. Partnership Deed would be required to be submitted in case of Partnership Firms.

2. Details of the Principal Place of business

a. In case of Own premises – any document in support of the ownership of the premises like Latest Tax Paid Receipt or Municipal Khata copy or Electricity Bill copy

b. In case of 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 Tax Paid Receipt or Municipal Khata copy or Electricity Bill copy.

c. In case of premises obtained from others, other than by way of Lease or Rent – 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

Customer ID or account ID of the owner of the property in the record of electricity providing company, wherever available should be sought for address verification.

Reasons for details of principal place of business for registration for GSTIN:

This is required as an evidence to show possession of business premises. If the documentary evidence in Rent Agreement or Consent letter shows that the Lessor is different from that shown in the document produced in support of the ownership of the property, then the case must be flagged as a “Risk Case”, warranting a post registration visit for verification. GST Law Drafting Committee may add penalty provision for providing wrong lease details.

3. Proof for Details of Bank Account (s) :

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 IFS Codes and Branch details

Why does bank account details require for registration for GSTIN?

This is required for all the bank accounts through which the taxpayer would be conducting business.

4. Details of Authorised Signatory

For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect.

Why does details of authorized signatory require for registration of GSTIN?

This is required to verify whether the person signing as Authorised Signatory is duly empowered to do so.

5. Photograph

Proprietary Concern – Proprietor

Partnership Firm / LLP – Managing/ Authorized 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 Body – CEO or his equivalent

Statutory Body – CEO or his equivalent

Others – Person in Charge

Here, the procedures and formalities of registration under Goods and Service tax to obtain GSTIN is explained.

Click here to read new guidelines for GST registration documents

The details of registration form to register for Goods and Service Tax Identification Number (GSTIN).

(The details registration form for GSTIN is subjected to development by GSTN as per the standard practices / protocols on IT notified by the Govt. of India e.g. for digitally.)

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