As per Section 25(1) of the CGST Act, 2017 read with Rule 8(1) of the CGST Rules,2017 ,every person who is liable to obtain GST registration as per the provisions of Section 23 and 24 of the CGST Act, 2017 need to make application of registration in every State or Union territory in which he is so liable , within 30 days from the date on which he becomes liable to registration in FORM GST REG-01. For details about persons required to obtain registration Click here.
Thus FORM GST REG-01 is nothing but an application form for obtaining Goods and Services Tax (GST) registration.
We shall in this article briefly deliberate on FORM GST REG-01 so that our readers can understand its content and requirements.
Who is required to file FORM GST REG-01:
As per Rule 8(1) of the CGST Rules, 2017, every person who is liable to be registered under Section 25(1) or a person seeking GST registration voluntarily under Section 25(3) is required to file an application in FORM GST REG-01.
FORM GST REG-01 not applicable in some cases:
According to Rule 8(1) , the FORM GST REG-01 is not applicable where following persons are seeking GST registration as separate application forms for such persons have been prescribed:
- A non-resident taxable person (Application to be filed in FORM GST REG-09)
- Person deducting tax at source (TDS) under section 51 (Govt/ Govt. Deptt/ PSUs)- (Application to be filed in FORM GST REG-07) ,
- The person collecting tax at source (TCS) under section 52 (Electronic Commerce Operators) (Application to be filed in FORM GST REG-07), and
- The person supplying online information and data base access or retrieval services (OIDAR) services from a place outside India to the non-taxable online recipient.(Application to be filed in FORM GST REG-10).
Brief deliberation on Form GST REG-01:
Form GST REG-01 is divided into two parts i.e. Part-A and Part-B. The steps of filing of Form GST REG-01 is discussed below briefly for ease of understanding of our readers:
1. Accessing Part-A of GST REG-01 on GST portal:
- Visit the GST portal i.s. https://www.gst.gov.in/ and click ‘Login’ tab provided on the right-hand side,
- Mention desired ‘Username’ and ‘Password’. Enter the characters and click ‘LOGIN’,
- Navigate the following path to access Part-A of FORM GST REG-01
Services > Registration > New Registration
2. Filling the details of Part-A of Form GST REG-01
- Select the following details from the drop-down list-
- Category of the applicant,
- State/ UT, and
- District.
- Provide following details-
- Legal Name of the Business,
- Permanent Account Number (auto verification will be done),
- E-mail Address, and
- Mobile Number
- Enter Mobile OTP (through this mobile number will be verified).
- Enter Email OTP (through this Email ID will be verified).
Once all the above verification is done, the Part-A of Form GST REG-01 will be complete and a Temporary Reference Number (TRN) will be displayed.
3. Filling the details of Part-B of Form GST REG-01
- Login using the Temporary Reference Number (received after filing Part-A).
- Step-by-step the applicant needs to provide the following information in Part-B of GST REG-01-
- Business details,
- Details of partners/ promoters,
- Details of authorized signatory (if any),
- Details of authorized representative (if any),
- Details of the principal place of business,
- Details of additional place of business (if any),
- Details of goods and/or services to be supplied,
- State specific information, and
- Aadhaar authentication .
- After correctly submitting all the above information/ details including uploading of desired attachments , select the verification check-box. Submit FORM GST REG-01 using Digital Signature Certificate or E-Signature or EVC.
A message is displayed on successful application and Application Reference Number(ARN) is sent to registered email and mobile. Note that if the authorized signatory chose to go for Aadhaar authentication, then physical verification of premise or site will not be required to be done by the officer, except is specific cases. In such cases, the ARN will be generated only after Aadhaar authentication of all the authorized signatories is complete.
You can check the ARN status for your registration by entering the ARN in GST Portal.
Aadhaar authentication for new GST registrations active from 21 August
For the new Goods and Services Tax (GST) registration, authentication by Aadhaar has been enabled from 21 August 2020. This mode of authentication removes the need for physical verification and the new GST registration will be issued within 3 working days of verification. This aims to streamline and expedite the process.
However, those who still opt for other modes of verification will get the GST registration only after physical verification of the business premises or verification of document has to be completed first. It will also increase genuine taxpayers while eliminating any fraudulent or fake entities.
However the concerned officer has to complete the process within the specified timeframe of 3 working days for Aadhaar authentication cases and 21 days for non-Aadhaar authentication cases (including where Aadhaar authentication fails in validation) otherwise the GST registration will be deemed to be approved.
The above was a brief discussion, however if you want to know more please refer to our article wherein detailed discussion is made on filing of GST REG-01 and Aadhaar Authentication including videos thereon Click here.
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
