CBEC - GST - Registration Approval process at CPC

1. DG Systems, CBEC, New Delhi
Registration
Approval process at CPC
www.cbec.gov.in https://cbec-gst.gov.in

2.  Brief note on Zonal Central Processing Cell and its functions
 Approval after verification
 Reassigning to Other Zonal CPC in case the State has multiple CPC
 Dedicating to the Inspector
 Raising Query/seeking additional information
Topics

3.  In the GST regime, Registrations are to be issued within a specified time limit and
the physical interaction between the taxpayers and Tax officials is fully eliminated.
 The taxpayers would submit the prescribed form electronically through Common
Portal along with specified supporting documents.
 The verification of the Application forms and attached documents are viewed by
the Tax Officials electronically and all processing such as Approval, seeking
clarification and rejection is done online.
 Any clarification sought, approval and rejection are digitally signed and made
available to the Taxpayer in the Common Portal.
 In view of the above facts to effectively and speedily handle the Registration
process it is proposed to have “Central Processing Cell” at a Zonal Level.
Central Processing Cell

4.  Taxpayers are not burdened with having to select the correct jurisdiction of
Commissionerate-Division-Range. The processing of application is done first, and
jurisdiction allotment is done subsequently by the CPC officers.
 Given the rigorous timeline for approval, no time should be wasted in re-assigning
jurisdiction and bouncing the application from one range office to another. This
can be achieved only if the application is processed first and jurisdiction assigned
later.
 As the Registration process is heavily reliant on Information Technology, the
building which houses the CPC can be provided sufficient hardware, power backup,
alternate fiber optic connectivity etc. A Resident Engineer could be posted in the
premises to assist with any IT Infrastructural issues.
Advantage of Central Processing Cell

5.  A CPC will consists of Asst/Dy. Commissioner, Superintendents and Inspectors
posted by the Chief Commissioners of the Zone.
 CCO will send mapping request to SI and will notify India Admin about nomination
of officers for CPC.
 India Admin will grant access to all the nominated CPC officers with the permission
sets based on their designations.
 Zonal Admin will handle the further mapping/unmapping of CPC officers.
 The CPC officer should have to register his “Aadhaar” before commencing the
approval process. If Aadhaar is not linked the Officer can not function as Proper
Officer at CPC.
Central Processing Cell (CPC) -Prerequisite

6. CPC SP Workflow - Approval
Tax
Payer
CPC
SP
Application lands on the
Dashboard of CBEC
CPC SP in CBEC-
ACES-GST portal as
per the allocation logic
CPC SP views all the
pending list of REG
application and selects
one ARN for verification
Tax
Payer
Applies for Registration
in the GST common
Portal – GST REG 01
Application Reference
Number (ARN) is
generated in the GST
common Portal
Based on verification,
CPC SP then approves
it
Tax
Payer
Tax payer can view his
GSTIN
The approval status is
updated on the GST
common Portal and
GSTIN is generated for
the tax payer
GST Common Portal CBEC-ACES-GST Portal
GST Common Portal

7.  Based on the Principal place of business of the Applicant, application will be
routed to concerned CPC zone.
 Application will be distributed to CPC officers in a round robin basis.
 CPC officer will process all the New Registration applications.
 The CPC officer shall reassign the application from one CPC to Other CPC, if the
State has multiple CPC.
 The CPC Officer can Delegate the work to Inspector but the approval has to be
completed within the time limit.
 Delegation can not extended the time limit for approval. It is the responsibility of
the Proper officer to monitor the time line. If he desires he can approve the
application even though no report is received from Inspector.
CPC SP Workflow - Approval

8.  The CPC officer need not assigns jurisdiction (CDR) at the time of approval of the
application.
 After Approval the GSTN will resent the approved application for assigning the
jurisdiction (CDR).
 For Migrated tax payers, the CPC officer’s role is just to allocate the CDR and assign
it to jurisdiction officer (Range SP as of now).
 Jurisdiction officer further approves/ rejects it.
CPC SP Workflow - Approval

9.  All the CBEC Jurisdiction Officers, while processing any request for the assessee
need to sign the application using the e-sign feature.
 e-sign will be created/validated using the officers Aadhaar detail.
 At the time of approving the form or raising the query , Officers, has to click on the
e-sign button. A one time password (OTP) will come on your registered mobile / e-
mail.
 User needs to enter the OTP in the pop-up to e-sign the form.
 A new OTP will be generated and shared each time you process a form.
CPC– e-Sign

10. Registration by Taxpayer on the GST Common Portal

11. Registration by Taxpayer on the GST Common Portal

12. Viewing the Status of the Application by Tax Payer

13. Viewing the Status of the Application by Tax Payer

14. MODULE 1.1
CPC Superintendent - Approve

15. Process flow chart

16. CPC SP Workflow - Dashboard

17. CPC SP Workflow – List Details for New Registration

18. CPC SP Workflow – View Details in Application

19. CPC SP Workflow – Approving Application

20. CPC SP Workflow – Approve Remarks

21. CPC SP Workflow – Check Terms & Conditions

22. CPC SP Workflow – Confirmation

23. CPC SP Workflow – e-sign
Note: Enter the OTP received
on mobile number linked
with Aadhar number and
click Verify OTP.

24. CPC SP Workflow – e-sign

25. CPC SP Workflow – e-sign

26.  The approval message will be received by GSTN
 GSTN Generates the Certificate in GST-REG-06 and delivers it to the Taxpayers
 Approved Certificate alone with Application is received by Superintendent (Proper
officer) CPC
 CPC Superintendent assigns CDR Jurisdiction based on the Principal place of
Business
 If CDR Jurisdiction needs different CDR, the Jurisdictional Superintendent reassigns
it based on the Principal place of Business
Next stage for approval

27. View Registration Certification by the Taxpayer

28. View Registration Certification by the Taxpayer

29. MODULE
CPC SP Workflow–Delegate to Inspector

30. CPC SP Workflow – Delegate to Inspector
Tax
Payer
CPC
SP
Application lands on the
Dashboard of CPC SP
CPC SP and views the
list of REG application
for verification
Tax
Payer
Applies for Registration
in the GST common
Portal – GST REG 01
Application Reference
Number (ARN) is
generated in the GST
common Portal
CPC SP selects the
application and
delegate it to Inspector
for verification
Inspector
Form lands on the
dashboard of Inspector
for verification
GST Common Portal CBEC-ACES-GST Portal
CBEC-ACES-GST Portal

31. CPC SP Workflow –Dashboard

32. CPC SP Workflow – Delegate to Inspector

33. CPC SP Workflow – Select Inspector and Delegate

34. CPC SP Workflow – Delegate Confirmation

35. CPC SP Workflow – Delegated to Inspector

36. Important information about delegation
Even if the work is
delegated the approval
has to be completed
within the specified
time limit.
The Proper Officer
can approve the
same if the report is
not received within
the prescribed time
limit.

37. MODULE
Inspector Workflow – Delegated to Inspector

38. CPC Inspector Workflow –Dashboard

39. Inspector Workflow –New Registration List Page

40. Inspector Workflow -View Registration form for Verification

41. Inspector Workflow –Query Tab

42. Inspector Workflow –List of Queries

43. Inspector Workflow –Add and Raise Query

44. Inspector Workflow –Confirmation

45. Inspector Workflow –Verify and Submit
Note: In case there is no Query, Inspector will click on verify button, add his
remarks and submit.

46. Clarification to Query by the Tax Payer

47. MODULE
CPC Superintendent Workflow – Post Inspector
Verification

48. CPC SP Workflow –Post Inspector Verification

49. CPC SP Workflow –Post Inspector Verification

50. CPC SP Workflow –Inspector Queries

51. CPC SP Workflow –Inspector Queries
Note: Post Inspector
Verification, all the Queries
raised by Inspector will be
highlighted in GREY colour.
Note: Check the whole list of
Queries raised by Inspector
with their Remarks using
scroll-bar.

52. CPC SP Workflow –SP’s Actions
Note: Post SP verification, SP
can further raise ADD queries
or can raise queries as
suggested by Inspector.
In order to Raise Query, check Terms & Conditions check
box and click Raise Query button
1
1

53. CPC SP Workflow –Query Confirmation

54. CPC SP Workflow –Verify OTP
Note: Enter the OTP received
on Mobile number linked to
Aadhar number.

55. CPC SP Workflow –Success Message

56. CPC SP Workflow –Query Response Awaited

57. CPC SP Workflow –Query Response Awaited

58. CPC SP Workflow –Query Response Awaited

59. CPC SP Workflow –Query Response Awaited
List of Queries raised by Inspector/SP
1

60. MODULE
CPC Superintendent Workflow - Query

61. CPC SP Workflow - Query
Tax
Payer
CPC
SPCPC
SP
Application lands on the
Dashboard of CBEC
CPC SP in CBEC-
ACES-GST portal as
per the allocation logic
Views all the pending
list of REG application
and selects one ARN
for verification.
Tax
Payer
Applies for Registration
in the GST common
Portal – GST REG 01
Application Reference
Number (ARN) is
generated in the GST
common Portal
Views a form and may
raise a Query / SCN
against an ARN
If satisfied, he approves
the REG application &
assigns jurisdiction else
may reject the same.
Views the application &
checks the response
from the tax payer
against the query raised
GST Common Portal CBEC-ACES-GST Portal
CBEC-ACES-GST Portal
Tax
Payer
GST
Common
Portal
Tax payer is intimated
of the query. He
responds to the query
in the GST common
Portal
GST Common Portal
The approval status is
updated ,GSTIN is
generated for the tax
payer
Tax
Payer

62. CPC SP Workflow – Query under the Action Tab

63. CPC SP Workflow – List of Query
Note: CPC SP can also call an
assessee for personal hearing
in case of all other types of
Registration, except the New
Registration process.

64. CPC SP Workflow – List of Query
Note: CPC SP can also call an
assessee for personal hearing
in case of all other types of
Registration, except the New
Registration process.

65. Generation of OTP

66. Confirmation for Query raised

67. CPC SP Workflow - CPC SP Dashboard - Response to Query

68. CPC SP Workflow - Response to Query List Page

69. CPC SP Workflow - View Response in Query for Registration

70. CPC SP Workflow - View Response in Query for Registration

71. CPC SP Workflow - View Registration Details

72. CPC SP Workflow – Query Response

73. CPC SP Workflow – Query Response

74. CPC SP Workflow – Reject Response

75. CPC SP Workflow –Reject Remarks

76. CPC SP Workflow - Reject Confirmation

77. CPC SP Workflow – Verify OTP

78. Module
View the pendency positions
New Reg. Applications

79. List of Application at various stages

80. List-Pending approval

81. Registration status-Pending approval

82. List-Pending Query raised

83. Registration status-Query raised

84. List - Approved

85. Registration status Approved

86. Task pending at formation

87. Module
Assign Jurisdiction-New Registration

88. Dashboard

89. List of Application

90. Application Details

91. Application Details
After checking all the Registration details click on Actions
button
1

92. Assign Jurisdiction

93. Select Jurisdiction

94. Selected Jurisdiction

95. Enter and Verify OTP - esign

96. Module
Assign Jurisdiction-Existing Registration

97. Dashboard

98. List of Application

99. Application Details

100. Assign Jurisdiction

101. Select Jurisdiction

102. Selected Jurisdiction

103. Enter and Verify OTP - esign

104. Module
Range SP Dashboard – Post CPC SP Approval

105. Dashboard

106. Active Registration

107. Search for Application
Search for application using GSTIN

108. List of Application

109. Application Details

110. Download Application/Documents

111. Download Application/Documents

112. Cancel Application

113. Cancel Application

114. Remarks for Cancellation

115.  Functions of Zonal CPC Cell
 Work flow of CPC
 Approval process by CPC Supdt
―Approve
―Reassign to Other Zonal CPC, if required
―Delegate to Inspector
―Raise Query
 View pending status
 View formation work
Recap

116. Thank You