FORM GST REG-01
Form GST REG-01 is an application form for obtaining registration of Goods and Services Tax (GST). Form GST REG-01 is divided into two parts (i) Part-A (ii) Part-B. Part-A and Part-B are explained below in detail.
Applicability of GST REG-01:
As per rule 8(1) of the Central Goods and Services Tax Rules, 2017, every person willing to obtain GST registration is required to file an application in Form GST REG-01.
Non-Applicability of GST REG-01:
Form GST REG-01 doesn’t apply to the following categories of persons-
PROCEDURE FOR GST REG-01:
1. Visit site https://www.gst.gov.in/ and click the ‘Login’ icon provided on the right-hand side,
First, you need to select the following details from the drop-down list-
Should Provide the following details-
Once all the above verification is done, the Part-A of Form GST REG-01 will be complete. Accordingly, on completion of Part-A, the Temporary Reference Number will be displayed.
2. Proceed towards the filing of Part-B of Form GST REG-01-
Adhaar Authentication process for Form GST REG-01:
Provision of Adhaar Authentication vide notification no. 62/2020- Central Tax dated 20th August 2020 is introduced in GST Registration.
According to the provision, the applicant applying for GST registration can opt for Adhaar Authentication which is an optional not mandatory
In case the applicant doesn’t opt for Aadhaar authentication, then it is possible that the department officer would conduct physical verification of the place of business before granting GST registration.
Based on the status of Aadhaar authentication, the time limit within which the GST registration shall be deemed to be approved is explained below.
|Particulars||The time limit of deemed approval of GST registration|
|Opted for Aadhaar authentication and successfully authenticated the same||Three working days|
|Opted for Aadhaar authentication, however, fails to successfully authenticate the same||Twenty-one working days|
|Has not opted for Aadhaar authentication||Twenty-one working days|
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