1. I have activated my user ID but not completed part B of the application, but I received Provisional Registration Certificate, what I need to do?
Provisional Registration Certificate is issued based on activation at GST Portal, so that your business may not hamper. However, to obtain permanent Registration and GSTIN, you are required to complete all the parts of the application and file it with your DSC/ E-Signature or EVC as the case maybe. Signing of application with Digital Signature or e-signing or EVC can only be done by the authorized signatories. Final Registration Certificate will be issued after approval of the proper officer if you have submitted and electronically verified enrolment form with complete details.
2. I have wrongly mentioned additional place of business, /registration details how this can be addressed?
You can update/correct all the information related to additional place of business, bank account, or registration details given in the application through the process of amendment.
3. I have furnished incorrect jurisdiction how can I correct the same?
It will be updated by the concerned officers at the time of processing your application. Your latest updates will be visible on the dashboard.
SEZ Unit / SEZ Developer
1. I am a SEZ unit or SEZ Developer and not registered under VAT or Central Excise. How will I get registered under GST?
SEZ developers and Units are required to be identified as such in GST and required to be registered a fresh. You need to apply for a new registration as separate vertical under GST. You need to select SEZ Unit or SEZ developer in the reason for registration. You are also required to upload the necessary certificate /documents issued by Government of India in the principal place of business tab to substantiate the claim.
2. I am a SEZ unit / SEZ Developer and have taken VAT registration /Central Excise Registration. I have migrated under GST against the VAT/ Central Excise Registration. Can I get benefits of SEZ Unit/SEZ Developer under GST?
Since you have migrated as VAT/Central Excise or Service tax registrant, whereas, you need to register with the Entity of SEZ Developer or SEZ Unit. Therefore, you need to update your information through the amendment on the GST Portal. You need to select reason for registration as SEZ Unit/ SEZ developer and also required to upload necessary document issued by the Government of India in this behalf.
3. I have migrated as normal taxpayer and also have a SEZ unit which is my additional place of business. I have declared the same in the enrolment application also. What should I do under GST?
You need to apply for a new registration as separate vertical under GST for your additional place of business i.e. the SEZ unit/ SEZ Developer, because SEZ has separate registration requirement under GST. You need to select SEZ Unit or SEZ developer in the reason for registration. You are also required to upload the necessary certificate /documents issued by Government of India in the principal place of business tab to substantiate the claim.
1. I have multiple verticals as per the GST law but only one registration is migrated in GST. When I will get my registrations for other verticals.
Multiple Business vertical in a state can be registered separately under GST. Accordingly, separate Provisional IDs have been generated and furnished for such entities based on the data provided by the States/Central Authorities. However, the business entities who have not received separate Provisional ID for different business verticals and have not yet migrated at GST Portal, may obtain registration through new Registration process, which has been started from 25th June, 2017.
2. Can I use same email, mobile and PAN combination for other verticals?
The combination of registered e-mail ID and Mobile Number of each registered business entity should be unique. You cannot use same email and mobile combination for the same PAN but different business verticals. You have to change at least one of the two.
3. Do I need to fill all information again while applying for the multiple verticals?
Yes, the details need to be filled again. Auto-population functionality for common fields against same PAN i.e. Legal Name, Constitution, Promoters and Partners details has not been enabled so far. It is advisable to fill same information for above fields for all registrations against the same PAN.