This is regarding to process of new registrations under gst by filling GST REG 01 and migration process ,also discussed about cancellation process

1. CA SINNY MONGIA
TROOP CAP ADVISORS

3.  FORM TO BE FILED GST REG 01-
https://services.gst.gov.in/services/quicklinks/registration
• Permanent Account No.(PAN)-Validated by CBEC
• Email address-Verified through OTP
• Mobile no.-Verified through OTP
• On successful validation of above a temporary
(TRN)reference number will get generated and will
be communicated on email and mobile number
Part A
• Using same TRN application will be submitted duly
signed or
• Will be verified by electronic verification code (EVC)
• along with documentsPart B

4. Particulars Forms
Application GST REG O1 PAN/EMAIL ID/MOBILE NO. TRN(Transaction ref number ) will get generated
upon verification
Acknowledgment GST REG 02 Electronically to the applicant
Verification &
Approval of
application
Proper officer
will examine
with
documents
If found in order registration will be
granted within 3 working days of
application
Application found
deficient or proper
officer seeks
clarification
GST REG 03 Proper officer will issue a notice to
applicant in GST 03 within 3 working
days of receipt of application
Clarity and
documents to be
furnished after notice
GST REG 04 Clarification & supporting docs
within 7 days of receipt of notice
Proper office upon satisfaction will grant the
registration
Proper officer not
satisfied/Applicant
not responded
GST REG 05 Proper office with reason will reject
the application
Issue of certificate of
registration
GST REG 06 Upon approval certificate of
registration will be granted with
form GST REG 06
Grant of registration
to person required to
deduct TDS /collect
TCS
GST REG 07 Proper officer on satisfaction will
grant registration by GST REG 06
Grant of registration
to Non Resident
GST REG 09
Grant of registration
to person supplying
online
information/data
GST REG 10

6. Provisional Registartion
 On enrollment, the taxpayer will get a provisional certificate of registration
in FORM GST REG-25, which will have the GSTIN.
 If the taxpayer has had multiple registrations under the previous law on the
basis of a single PAN, he will now be granted only one provisional
registration under GST.
 A person with centralized registration under service tax will be granted only
one GST provisional registration in the State which he is registered under
the service tax.
Final Registration
 If the person is liable to register under GST (or wishes to voluntarily
register under GST), then he will submit an application electronically
in FORM GST REG–26. Any information must be furnished within a
period of three months.
 If the information is correct and complete, the final GST registration
will be given in FORM GST REG-06.
 If the information is not correct, then the officer will issue a show
cause notice in FORM GST REG-27. A reasonable opportunity of
being heard will be given, after which the provisional registration will
be cancelled in FORM GST REG-28.
 If the applicant’s reply is satisfactory, the show cause notice issued
can be nullified by issuing an order in FORM GST REG- 20.

7.  If a person who is registered under any of the
existing laws, is not liable to be registered under
GST then can cancel his provisional registration
within 30 days from the appointed day.
 He has to submit an application electronically in
FORM GST REG-29 at the Common Portal for
cancellation of the registration granted to him.
 The officer will then cancel the registration after
conducting an enquiry.

8.  Not eligible to claim Input Tax credit (ITC)
 If he liable to register but do not do so then it
will be treated as an offence and penalty will be
levied

9. For any queries write to team
: troopcap@gmail.com
Call: 91-
9871419100,9873886396