The Goods and Services Tax Network (GSTN) has issued updated Frequently asked questions (FAQs) and User Manual w.r.t. applying for registration as normal taxpayer.
I. Frequently asked questions (FAQs) > Business Details
Q. I am unable to change my State. Why?
Ans. GST Registration is state-wise and since you have selected the state in PART A of the Registration Application, you cannot change it.
Q. I don’t know my Ward/Circle/Sector No.
Ans. Please refer your state website, a tax return preparer (TRP), or your jurisdictional officer.
Q. I don’t know my Center Jurisdiction.
Ans. Please refer to https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do
Q. I want to/don’t want to Opt for Composition. How do I make sure my choice is exercised?
Ans. There is a YES/NO button to choose whether you wish to Opt for Composition or not. Please make the appropriate choice.
Q. What is my Date of Commencement of Business?
Ans. The date of commencement of business is the day you officially started supplying/receiving goods and/or services.
Q. I am applying for GST Registration and “Option for Composition” field under Business Details tab is by default appearing as No. Why? Can I still opt for composition scheme with new registration?
Ans. In case, you are already registered with same PAN on the GST Portal and opted in or opt out from Composition Levy, then registering with same PAN on GST Portal will reflect the status of composition levy (opted in/opted out) across all GSTINs mapped to the PAN including any new registration.
In case, you apply for new registration with opting in or out from composition levy now, then all GSTINs registered with same PAN will be opted in and out from composition scheme by default.
The Complete FAQ’s can be accessed at: https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Business_Details.htm
II. Manual > Registration Application > Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit
Q. I am a Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD) / SEZ Developer/ SEZ Unit. How can I register with GST?
Ans. The Registration Application for Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit is same. For registering yourself as a Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit, perform the following steps:
Submitting Registration Application for Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Registration > New Registration option.
Alternatively, you can also click REGISTER NOW link.
The Application form is divided into two parts as Part A and Part B.
Part A of Registration Application:
3. The New Registration page is displayed. Select the New Registration option.
4. In the I am a drop down list, select the Taxpayer as the type of taxpayer to be registered.
5. In the State/UT and District drop down list, select the state for which registration is required and district.
6. In the Legal Name of the Business (As mentioned in PAN) field, enter the legal name of your business/ entity as mentioned in the PAN database.
7. In the Permanent Account Number (PAN) field, enter PAN of your business or PAN of the Proprietor.
- PAN is mandatory for registration with GST.
- In case you don’t have PAN, you can apply for PAN. To do so, click the here link.
8. In the Email Address field, enter the email address of the Primary Authorized Signatory.
9. In the Mobile Number field, enter the valid Indian mobile number of the Primary Authorized Signatory.
Note: Different One Time Password (OTP) will be sent on your email address and mobile number you just mentioned for authentication.
The Complete User Manual can be accessed at: https://tutorial.gst.gov.in/userguide/registration/Apply_for_Registration_Normal_Taxpayer.htm