The GST Registration process is a simple 2-stage process. The registration form comprises 2 parts – A and B. Part A of the GST registration form includes basic information of the applicant and helps generate Temporary Reference Number (TRN), which is valid for 15 days. This TRN can be then used to fill out Part B of the form.
Successful submission of GST registration form Part B generates an Application Reference Number (ARN). Subsequently, a tax official validates the GST Registration application. Once approved, GST Number and GST Registration Certificate are issued.
Cases when compulsory registration is required under GST – 1. Persons making any inter-State taxable supply 2. Casual taxable persons making taxable supply 3. Persons who are required to pay tax under reverse charge 4. Electronic Commerce Operator 5. Non-resident taxable persons making taxable supply 6. Persons who are required to deduct tax under section 51, whether or not separately registered under this Act 7. Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise 8. Input Service Distributor, whether or not separately registered under this Act 9. Every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person 10. Such other person or class of persons as may be notified by the Government on the recommendations of the Council.
