Indirect Tax GST Registration Procedure | Procedure for GST Registration

Taxation- Indirect Tax GST Registration Procedure | Procedure for GST Registration

Taxation- Indirect Tax GST Registration Procedure | Procedure for GST Registration

CA Inter online classes : This particular article about the procedure of registration may help to CA Intermediate Students in ascertainment of a practical approach for taking a registration under GST Law. I tried to covered detailed step by step procedural aspects of the registration under GST.

A person who becomes liable to tax than within 30 days from the date of becoming liable he has to apply immediately for the registration of GST in such a case effective date of registration will be the date of application for registration but person makes an application for registration after 30 days from the date he becomes liable to registration the date of grant of registration will be effective date of registration. A person has to follow the procedure mentioned as under to get the registration:

  1. Every person liable to get registration and person seeking for voluntary registration shall before applying for registration mention his Permanent Account Number, Mobile Number and Email address, State or Union Territory for which persons want to get registered In Part A in Form GST REG-1 on GST common portal.
  2. After Providing all the information as prescribed in point no. 1 and after due validation of mobile number and email address portal administration will send verification code which is called OTP (One Time Password) on both mobile and email.
  3. On entering OTP in a specified place on portal a Temporary Reference Number (TRN) will be generated. Intimation of the same will be sent to the registered mobile number and email address both.
  4. Using TRN applicant shall be able to submit an application in Part B of application form along with the specified documents uploaded in soft copies of prescribed file size and format on GST common portal.
  5. On receipt of such application, an acknowledgment in the prescribed form called Acknowledgement Reference Number (ARN) shall be issued to applicant electronically. A Casual Taxable Person (CTP) applying for registration gets a TRN for making an advance deposit of tax in electronic cash ledger and an acknowledgment is issued only after said payment.
  6. The application shall be forwarded to concerned officer.
  7. The concerned officer examines the application and documents uploaded.
  8. If same is found in order: The concerned officer will issue Certificate of Registration within 3 working days from the date of submission of application in Form GST REG-6
  9. If same is not found in order: Than concerned officer within 3 working days from the date of submission of the application shall issue a notice seeking clarification, information or documents from the applicants.
  10. If applicant furnished information asked by the concerned officer within 7 working days from the date of receipt of the notice. In case if concerned officer satisfied with the further furnishing of the applicant than point no. 8 will be applicable.
  11. If the proper officer will not satisfied than will reject the application for the reasons to be recorded in writing.

Information Required for the filing of GST Application : GST Registration Procedure

  1. Valid Permanent Account Number.
  2. Jurisdiction Details.
  3. Valid Indian Mobile Number.
  4. Valid Email Address.
  5. Valid Bank Account Number from India with Indian Financial System Code which is generally called IFSC code.
  6. At least a proof of establishment.
  7. Details of other legal registrations are a concern or a person is already having.
  8. At least once proprietor/ partner/ director/trustee/ Karta/ members with corresponding PAN and Address proofs belong to a residential
  9. Detailed address of the place of business with specified address proof.
  10. An authorized signatory who is resident of India with valid details including PAN.

Learn CA Inter subjects online & offline : 

CA IPCC/CA Inter Indirect Tax GST Classes Online & CS Inter GST online classes

CA Inter Enterprise Information System and Strategic Management (CA Inter EIS SM)

CA Inter Corporate and Other Laws (CA Inter Law)

CA IPCC Law, Ethics and Communication Video Lectures (Old Syllabus)

For CA intermediate Students  this might be an important article from exam point of view according to me. Because this may be a good question to be asked by the Institute on this level. For the further and detailed learning get registered yourself with Takshila e-learning portal. Where you can take up your learning to the next level in an easy and convenient way, Visit

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