GSTN has enabled a new functionality on June 21, 2019, that Normal and Composition taxpayer can now apply for GST registration while applying for incorporation of the company on MCA Portal. Thus, once a new company applies for its incorporation/registration with MCA, they can also apply for registration under GST, in SPICe-AGILE form, by furnishing additional information in an addendum. The Director signing the SPICe-AGILE form on the MCA portal is flagged as the Primary authorized signatory. The Address of Corporate office given is taken as Principal Place of business under GST and based on it, a taxpayer is allocated a particular State/ UT.
Information related to Additional places of business, other authorized signatory and other State Specific Information if any, can be updated by the applicant by filing amendment application on GST Portal, post-grant of GSTIN. Any applicant desirous of taking registration in other States/UTs needs to apply afresh on the GST Portal. On successful processing at the MCA Portal, CIN, DIN, and PAN are generated and information is sent to GST Portal for further processing. All these types of registrations are treated as Voluntary registration (as a reason for registration). On successful submission of SPICe-AGILE Form, an SRN (Service Request Number) is generated and shared with the applicant by MCA Portal, which can be further used by the applicant to track application status, including GST registration status.
Filing clarification by GST Practitioner, on behalf of the taxpayer
A GST Practitioner can now file clarification on behalf of a taxpayer, during suo-moto cancellation of its Registration application, which can be later on filed by the taxpayer.