How to fill application for GSTIN (Goods and Service Tax Identification Number)?

Posted on 11 April 2023 Category : GST

Update on 17th June, 2017:

According to GST portal:

1. If you are a Taxpayer having received Acknowledgement Reference Number (ARN):
    You should be able to download the Provisional Registration Certificate from "Download Certificates" at GST website from 27th June 2017.

2. If you are a Taxpayer, who has saved the enrolment form with all details but has not submitted the same with DSC, E-Sign or EVC:
    You will receive the ARN at your registered email ID, if the data given are successfully validated after 27th June 2017.
    In case of validation failure (data like PAN not matching), you should be able to login at the same portal from 27th June 2017 onwards and correct the errors. You can refer
   the registered email for details of the errors.

3. If you are a Taxpayer, who has partially completed the enrolment form:
    You can login at the portal on the above mentioned date and complete the rest of the form.

4. If you are not an existing Taxpayer and wish to register newly under GST
    You would be able to apply for new registration at the GST portal from 25th June 2017

Guidelines to fill application for registration under GST Act for GSTIN

(The information given here is valid only after introduction of GST likely to be in 2016 and also subjected to changes by GST law drafting committee and other authorities)

Click here to read details of application form for registration under GST Act for GSTIN

Instructions to Taxable Person

1. Field 4:In case of Proprietary concerns, only PAN of the Proprietor will be required while in case of other business entities, only PAN of the business will be required.

2. Field 4A:PAN should be in same name as the Legal Name in Field 1.

3. Field 6: If “Yes” option is selected, the applicant will be asked to confirm that the likely all-India annual turnover including exports and exempted supplies during next 12 months (depending on the exact legal formulation to be made by the GST Drafting Law Committee) is below Rs. ………. Lakh.

4. Field 17: In case of multiple authorized signatories provided by the Dealer, any one of them can sign this form as Authorized Signatory

5. Field marked with * are mandatory fields. Any changes in these fields require approval from proper officer.

All communication will be made to the Mobile Number and e-mail mentioned in Principal Place of Business.

Suggestions for System Development

1. Pin Code should be the field requiring primary data, and the other two field should get auto-populated (based on master values) with option to enter locality/area/village if that is not in the portal master. Alternatively, a validation between PIN Code and Locality/Area/Village and District/Town/City should be inbuilt.

2. For Field No 17 (i.e. Details of Proprietor / all partners / Karta / Managing Director and whole-time Director / Members of the Managing Committee of Association of Persons / Board of Trustees etc.) and Field No 18 (Details of the Authorised Signatory) providing PAN would be mandatory for Indian nationals. For foreign national passports details would be required.

3. In Field 10, there should be an option to enter details of multiple entities which are merged and the application is on behalf of the merged entity

4. In Field No. 9 (Period for which registration is required – From/ To) validity period of registration is captured. The “From Date” is mandatory for all dealers but the “To Date” should be mandatory only for Casual/non-resident Dealers. Following validation needs to be built in

Inserting of a radio buttons – Whether regular dealer or Casual/non-resident dealer

In case of Casual/non-resident dealer – both from date and to date are enabled, and both are mandatory fields. Further, the “from date” could be retrospective date (in view of para 2.1 (2)).

In case of Regular dealer – only from date is enabled and is mandatory and this could be retrospective date (in view of para 2.1 (2)).

Further, the system must be able to display all the previous registrations obtained as Casual/non-resident Dealer with from date and to date and the LVO in which he was registered and arrears of amounts if any standing in his name.

5. Field No. 10 (Reason of liability to obtain registration) should not be enabled for casual dealers. Voluntary registration is to be enabled.

6. Field No. 11 (Indicate existing registrations) – Following state specific fields need to be captured:

Professions Tax E.C. No.

Professions Tax R.C. No.

State Excise License No. and the name of the person in whose name Excise Licence is held.

7. For Field No. 12 (Details of Principal Place of Business) and Field No. 16 (Details of Additional Place of Business), it is required to display the earlier places of business – i.e. Address, From date and To date from the History Table, for the efficiency of tax administration. Though this may not be useful in new registrations, it is required in case of amendments, when the addresses are changed, additional places are added or deleted. This would not need modification in the registration format and business process, but the software/ database should take care of the displaying these details when an amendment form is being filled or when the departmental officer views it. In case of casual dealers, principal place of business will be the place where he will run his business.

8. For Field No. 14 (Details of Goods/ Commodities supplied by the Business) history of existing/ deleted/ added commodities and services with from date and to date needs to be captured by the software. This would give a detailed picture of the nature of the commodities dealt by the dealer. Further, it is also better if the dealer identifies one of the commodities/ service as the main commodity/ service, he is dealing in. This is required to match the GST return information with the details obtained from macro-economic parameters and matching with NIC Activity classification, based on which the macro-economic performance is presented.

9. For Field No. 17 (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) –All changes in Partners or Directors, or Managing Persons, must be kept in the database to enable the jurisdictional officer to see the history of the persons entered earlier, and from date and to date.Photos of maximum of 10 partners including that of Managing Partner is required to be uploaded.

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