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FAQs

GST Registration

1. When does the GST registration become effective?

The effective date of GST registration depends on the time of application:

  •  If the application is submitted within 30 days of the date of compulsory registration, the registration takes effect from this date.
  •  If the application is submitted after 30 days, the registration will take effect from the date of grant of GST registration.

The process of GST registration involves the following steps:

  • Applicants (except certain excluded categories) must provide their Permanent Account Number (PAN), State or Union Territory in Part A of FORM GST REG-01 on the Common Portal.
  • PAN is validated online, and verification is done through a one-time password (OTP) sent to the associated mobile number and email.
  • Upon successful verification, a temporary reference number (TRN) is generated which is shared with the applicant.
  • Using this TRN, the applicant must submit Part B of Form GST REG-01 along with the required documents.
  • If Aadhaar authentication is selected, the registration application will be deemed to have been submitted before the Aadhaar authentication is completed or 15 days after the application is submitted.
  • If Aadhaar authentication is not selected or additional verification is required, the applicant may be required to undergo biometric authentication and document verification at the convenience centre.
  • After successful submission of the application, a confirmation in form GST REG-02 is issued electronically.

The approval time for applying for GST registration depends on the verification process:

  • Standard approval: If all documents are in order, the application is approved within 7 working days of submission.
  • Physical Verification Required: If Aadhaar authentication is not completed or if the application is flagged for risk-based verification, registration may take up to 30 days, which also includes physical verification of the business premises.
  • Application deficiency: If additional information or documents are required, the applicant will receive a notice (FORM GST REG-03) within 7 working days and they must respond within 7 working days (FORM GST REG-04). If the answer is satisfactory, the registration is approved within 7 working days.
  • Approved approval: If the officer does not take action within the set deadline (7 or 30 days depending on the case), the application is automatically considered approved.

After receiving the GST Registration Certificate (Form GST REG-06) and GSTIN, the registered person (except those under Rule 12 or Rule 16) must provide their bank account details on the Common Portal:

  • Within 30 days from the date of grant of registration, or
  • Before filing GSTR-1 or using the facility of challan, whichever is earlier.

Every person liable for GST registration under section 22 or section 24 must apply for registration within 30 days from the date on which he becomes liable.

  • Random taxable persons and non-resident taxable persons must apply at least 5 days before starting their business.
  • Special Economic Zone (SEZ) units and SEZ developers have to obtain separate registration from their other places of business in the same state/union territory.
  • Voluntary registration is permitted for persons who are not required to register.
  • Failure to register can lead to the right authority initiating registration based on prescribed procedures.

Yes, a business that has several places of business in the same state/UT can obtain separate GST registration for each place of business in accordance with Section 25(2) of the CGST Act.

  • A business as defined in Section 2(85) of the CGST Act must have more than one place of business.
  • If a place of business chooses the piecework arrangement (§ 10), all other locations should also be under the piecework arrangement. But if one place pays tax according to the ordinary scheme (§ 9), all other places must also follow the ordinary scheme.
  • Cross-sector deliveries between different registered business locations are treated as taxable deliveries, which requires a tax invoice or delivery list.
  • A separate application must be submitted using form GST REG-01 for each additional business location.
  • The verification and approval process will follow Rule 9 and Rule 10 similar to regular GST registration.

A non-resident taxable person (NRTP) must electronically file Form GST REG-09 at least five days before starting business in India. The application requires self-attested copy of valid passport (for individuals) or Tax Identification Number (TIN) or PAN (if available) for foreign business entities. In addition, a resident Indian with valid PAN must be appointed as an authorized signatory. The applicant must also deposit advance tax before receiving the registration confirmation.

If a person fails to apply for GST registration despite being liable, the proper officer can register them suo motu (on his own initiative) by issuing an order in the GST REG-12 form. This registration is temporary and applies from the order date. The person must apply for regular registration within 90 days (or within 30 days if an appeal has been lodged and upheld). The final GSTIN will be effective from the date of the suo moto registration order.

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