Step-by-Step New GST Registration Guide – Part II

This post was originally published on this site . This post is re-published with permission from Tally Solutions
Sharing is Fun!

Introduction

In our previous blog, we took you through the first part of the New GST Registration process on the GST portal – primarily completing Part A of the form, after which you obtained your Temporary Registration Number (TRN). As mentioned earlier, the TRN is valid for a period of 15 days, within which the remaining 9 pages of the form – pertaining to various details of your business are required to be filled. Remember, every time you log into the portal using your allocated TRN, you will need to go through the OTP validation process.

In this blog, we will speak about the first 3 pages in Part B of the New Registration Form:

Business details

Details of your business

details

You can see that certain fields now appear autofilled:

  • Legal Name of the Business
  • PAN
  • Name of the State
  • State Jurisdiction

The fields you need to fill in, are as follows:

  • Trade Name (this is where you can enter the name of your business, as discussed in our previous blog)
  • Constitution of Business*
    • Foreign Company
    • Foreign Limited Liability Partnership
    • Government Department
    • Hindu Undivided Family
    • Limited Liability Partnership
    • Local Authority
    • Others
    • Partnership
    • Private Limited Company
    • Proprietorship
    • Public Limited Company
    • Public Sector Undertaking
    • Society / Club / Trust / AOP
    • Statutory Body
    • Unlimited Company
  • District* (Based on the State, options will show up from which you may choose)
  • Sector / Circle / Ward / Charge / Unit* (The correct VAT office will need to be selected for this field. You may search for your VAT Office Number online, which begins with ‘LVO’. Each VAT Office is associated with a Pin Code and Area, and based on the location of your business, you need to select the right VAT Office.)
  • Centre Jurisdiction* (For this section, a link is provided in the same page, using which you can fill up the following fields):
    • Commissionerate Code* (Click on the external link, select your State and a new page comprising the Commissionerate Codes will open. Based on the wards and location mentioned under the Jurisdiction column, determine your Commissionerate Code.
    • Division Code* (In the same page, observe that the Commissionerate Code is a hyperlink, provided in blue and underlined. Click on the Commissionerate Code relevant for you, and a new page comprising the Division Codes will open. Based on the wards mentioned under the Jurisdiction column, determine your Division Name / Code).
    • Range Code* (In the same page, observe that the Division Code is a hyperlink, provided in blue and underlined. Click on the Division Code relevant for you, and a new page comprising the Range Codes will open. Based on the specific ward mentioned under the Jurisdiction column, determine your Range Name / Code).
  • Are you applying for registration as a casual taxable person? (Select No, if you are a regular dealer)
  • Option for Composition (Select No, if you are a regular dealer)
  • Reason to obtain registration* (Choose one of the following options, whichever applicable)
    • Crossing the Threshold
    • Inter State Supply
    • Liability to pay as recipient of Goods and Services
    • Transfer / Succession of Business
    • Death of the Proprietor
    • De-merger
    • Change in Constitution of Business
    • Merger / Amalgamation
    • E-commerce Operator
    • Selling through E-commerce Portal
    • Voluntary Basis
    • Input Service Distributor
    • Supplies on behalf of other Taxable Persons
    • SEZ Unit
    • SEZ Developer
    • Others
  • Date of Commencement of Business*
  • Date on which liability to register arises* (This field will not show if you choose Voluntary Basis under the Reason to obtain registration field)
Indicate Existing Registration

indicate-existing-registrations

  • Type of Registration
  • Registration No.
  • Date of Registration

At the end of this page, click Save & Continue.

Promoter / Partners

Personal information

personal-information

  • Name of Person*
  • Name of Father*
  • Date of Birth*
  • Mobile Number*
  • Email Address*
  • Gender*
  • Telephone No. (with STD Code)
Identity information

identity-information

  • Designation / Status*
  • Director Identification Number
  • Are you a Citizen of India? (Yes / No)
  • PAN*
  • Passport Number (This field is compulsory if you select No for Are you a citizen of India?)
  • Aadhaar Number
Residential address

residential

  • Building No. / Flat No.
  • Floor No.
  • Name of the Premises / Building
  • Road / Street*
  • City / Town / Locality / Village*
  • Country*
  • State*
  • District*
  • Pin Code*
Document upload – photograph

document-upload
You have 2 options here:

  • Upload a Photograph – Only JPEG format is allowed and file size should be less than 100 KB. In case you have a photo which is larger than 100 KB, you can open the same in MS Paint, use the Resize feature and reduce the size as a percentage of the original size to bring it below 100 KB.
  • Take a selfie photograph – The GST portal will ask you for access to your device’s camera, click the photograph and auto-upload.
Other information

other information

  • Also Authorised Signatory (Yes / No; Select Yes if the proprietor is also an authorised signatory and select No if proprietor is not an authorised signatory).

At the end of this page, click Save & Continue.

Authorized signatory

Case 1: If you have selected Yes for Also Authorised Signatory

If you have selected Yes for the Also Authorised Signatory field in the previous page, i.e. your company’s proprietor is also an authorised signatory, then this page will get autofilled with the same details as filled in by you in the Promoter / Partners page. In this case, proof of Authorized Signatory is not required, as mentioned at the end of the page.

This is how the page will look like in the portal:
details-authorised-signatory

Case 2: If you have Selected No for Also Authorised Signatory / In case of Additional Authorised Signatories

In case, you have selected No for the Also Authorised Signatory field in the previous page, i.e. your company’s proprietor is not an authorised signatory, then this page needs to be filled in by you.

However, in both Case 1 and Case 2, you have the option to add additional authorized signatories, by clicking on the Add New button shown at the end of the page. Even in this case, every time you add a new additional authorised signatory, you also need to fill in the fresh Authorised Signatory Page which opens.

This is how the page will look like in the portal:
details-identity

As you can observe, this page is exactly the same as the Promoter / Partners page, with an additional field, in the Document Upload section:

  • Proof of details of authorized signatory*

Please note that only PDF / JPEG file of size below 1 MB is allowed to be uploaded here. In case you have a JPEG file, you can compress it using MS Paint as discussed earlier; if you have a PDF file, you can just go online and get the file compressed using any one of the easily available free PDF compression websites.

The 2 documents, either of which could suffice as the proof, are as follows:

  • Letter of Authorization
  • Copy of Resolution passed by BoD / Managing Committee
  • At the end of this page, click Save & Continue.

Note: All mandatory fields have been marked with an asterisk (*).

Conclusion

Once you complete the 3 pages mentioned above, you will see that 99% of the form is completed – in other words, the bulk of your GST REG-01 is done. In our upcoming blogs, we will take you through the remaining 1% of the new registration process – basically the remaining 6 pages mentioned above and the final verification process.

Are you GST ready yet?

Get ready for GST with Tally.ERP 9 Release 6