Reetu | Oct 7, 2023 |
GST Registration SOP at Centralised GST Registration Cell
The Department of Trade and Taxes under Government of N.C.T of Delhi has released Standard Operating Procedure (SOP) for processing of GST Registration application at Centralized GST Registration Cell named as “Seva Kendra”.
The Department of Trade & Taxes has established a Centralised GST Registration Cell (Seva Kendra) to receive and process new GST Registration applications.
This will streamline the registration process, reduce deemed registrations to minimal thereto restrict the entry of fake/ non-genuine taxpayers, curb tax evasion causing revenue loss to the Government. Additionally, it will give ward officials more time to focus on GST-related responsibilities as well as other key tax administration tasks like revenue collection, compliance monitoring, scrutiny of returns, audit, assessments, and appeals.
Every person liable to be registered under GST Act, 2017 other than Non-Resident Taxpayer (NRTP), Tax deductor at Source (TDS), Tax collector at Source (TCS), Online Information and Data Access or Retrieval Service Provider (OIDAR), Applicants for grant of UIN (UN Bodies/ Embassies/ others) and Applicants for GSTP (GST Tax Practitioner) enrolment has to file an application for Registration in FORM GST REG-01.
The Corporate Debtors have to file an application for Registration as a distinct person, in the same State/ UT where already registered, in FORM GST REG-01 as provided under Rule 8 of DGST Rules, 2017.
A person having a unit in a Special Economic Zone (SEZ) or being a SEZ developer has to apply for a separate registration as a distinct person, in addition to registration for his place of business located outside the SEZ in the same State or Union territory, in FORM GST REG-01 as provided under Section 25/ Rule 8 of DGST Act, 2017.
Other Applicants have to file an application in the following forms:
i. TDS and TCS applicants: FORM GST REG-07
ii. Non-Resident Taxpayers: FORM GST REG-09
iii. OIDAR applicants: FORM GST REG-10
iv. Applicants for UIN: FORM GST REG-13
V. Applicants for GSTP: FORM GST PCT-01
Registration Certificate is issued in FORM GST REG-06 to all above applicants, except to GSTPs, to whom it is issued in FORM GST PCT-02 as provided under Rules 12, 13, 14, 17 and 83 of DGST Rules, 2017.
Every applicant as above except United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries has to declare PAN Number (of self or Authorized Signatory) and the Mobile number and e-mail address in Part A of the respective FORM on the common portal.
In case of an application in FORM GST REG-01, The PAN number is validated by the common portal from CBDT database. Also, the mobile and email ID declared by the applicant is validated through One Time Password (OTP). Once the PAN number is validated, the common portal generates Temporary Reference Number (TRN). Through TRN, the applicant electronically submits an application in Part B of Form REG-01 along with the documents specified as provided under Rule 8 of DGST Rules, 2017.
On receipt of the application, the proper officer shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of seven working days from the date of submission of the application as provided under Rule 9(1) of DGST Rules, 2017.
Where,
(i) The applicant other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
(ii) A person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or
(iii) The proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,
the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit as provided under Rule 9(1) of DGST Rules, 2017.
Where the application submitted under rule 8 is found to be deficient or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of seven working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
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