Changes in GST Registration Procedure pursuant to 48th GST Council Meeting

48th GST Council meeting was held on 17th Dec 2022 via virtual modes, in which some changes were made in GST Law.

Accordingly, Government has issued Notification No 26/2022 Central Tax to 27/2022 Central Tax dated 26th Dec 2022 and Circular No 183/15/2022 GST to 188/20/2022 dated 27th July 2022 to give effect of changes recommended by GST Council.

Changes in GST Registration Procedure:

PAN-linked mobile number and email address to be captured in Form GST REG-01 and OTP based verification to be conducted at the time of registration.

• Earlier at the time of obtaining GST registration, First PAN, Email, Mobile was required to provided. On such mobile and Email OTP was sent.
  Now only PAN is to be provided, OTP will be sent to Mobile and Email linked to such PAN as per data with income tax department/NSDL.
• Now declaration of mobile number and e-mail address by the person applying for the GST Registration is not required.

Permanent Account Number (PAN) shall be verified through separate OTPs sent to the mobile number and e-mail address linked to the Permanent Account Number.

Amended Part A of Form GST REG-01 to state that Email id and mobile number shall be auto populated from the Income Tax data base as linked with the PAN of the applicant.