The document outlines the Goods and Services Tax (GST) registration process, detailing the eligibility criteria, application procedures, and the structure of the taxpayer identification number (GSTIN). It emphasizes the importance of timely application for input tax credit and provides guidelines for both new and existing applicants. This presentation was prepared by CA Rajat Mohan, who has significant expertise and contributions in the area of GST.

1. 1
Goods & Services TaxGoods & Services Tax
Registration Process
E-course on GST

2. CA. RAJAT MOHAN
F.C.A., A.C.S., D.I.S.A.
Certificate Course on Indirect Taxes
Certificate Course on Forensic Accounting and Fraud Prevention
Past- Deputy Convener for GST Research Study Group of NIRC of ICAI
Past-Member of Study Material Research Group of NIRC of ICAI.
Awarded upcoming speaker of the year by NIRC of ICAI in April, 2013.
Written many books including a book on GST(4th
edition) published by Bharat Law
house.
Over 100 articles published on tax matters(including GST) by TAXMANN, STR,
VSTC, Indraprashtha Vyapar, Suchita times, Service Tax Review NIRC
Newsletter, The Chartered Accountant Journal etc.
Conducted seminar/workshops for professionals and students on ‘GST’ for Study
circles, Nirc of ICAI, NIRC of ICSI, Young member committee of ICAI,
Department of Commerce (Kurukshetra University), VIPS college.
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3. Introduction
(a)Report of the Joint Committee on Business
Processes for GST on GST registration gave
this report on July, 2015.
(b)Based upon this report and documents
available in public domain, I have drafted this
PPT.
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4. Threshold Limit
Threshold of Gross Annual Turnover including
exports and exempted supplies (to be
calculated on all-India basis) below which any
person engaged in supply of Goods or Services
or both will not be required to take registration.
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5. Application
To be filed within 30 days
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6. Input Tax Credit
(a) The taxpayer would be eligible for ITC in respect of
all his purchases from the date of application in case
application for registration has been filed within 30
days.
(b) The taxpayer would, however, not be eligible for ITC
in respect of his purchases prior to the date of
registration in case the registration application is not
filed within the prescribed time limit of 30 days.
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7. Structure of registration number
Each taxpayer will be allotted a State wise PAN-based 15-digit
Goods and Services Taxpayer Identification Number (GSTIN).
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State
Code
PAN Entity
Code
BLAN
K
Check
Digit
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

8. Procedure for obtaining Registration
New Applicant
1. Apply online for registration.
2. Acknowledgement Number would be generated
and intimated to the applicant.
3. Once the application is approved and GSTIN is
generated, the same along with Log-in ID and
temporary Password will be sent to Applicant.
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9. Existing Applicant
(a) In case of Existing State VAT or
Excise/Service Tax assesses, data will be sent
to GSTN.
(b)With this data, additional data eg. Mobile,
Email, Date of incorporation etc would be
required to updated at GSTN portal.
(c)After this process GSTIN will be issued to
applicant.
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10. Common Points
(a) GST common portal shall carry out preliminary
verification/validation, including real- time PAN validation
with CBDT portal, Adhaar No validation with UIDAI, CIN
(Company Identification) with MCA and other numbers
issued by other Departments through inter-portal
connectivity before submission of the application form.
(b) The application form will be passed on by GST portal to
the IT system of the concerned State/Central tax authorities
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11. Common Points
(c) State/Central tax authorities will send it to
jurisdictional officer
(d) Within 3 Days officer is required to issue
Registration Certificate if he is satisfied or send the
deficiencies.
(e) Applicant will remove the said deficiencies and send
an online reply, after which concerned officer can
issue registration certificate.
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THANK YOU
Your comments and suggestions are of utmost
importance and are always welcomed.
Contact person:
CA Rajat Mohan
18A, IInd Floor,
North Avenue Road,
West Punjabi Bagh,
New Delhi-110026
Website: www.gstsms.in
E-mail: rajat.mohan@icai.org