Sep 012017
 

Registration as Tax Deductor at Source

1. Who needs to register under GST as a TDS ?

TDS stands for Tax Deducted at Source (TDS). All Governments, Government undertakings, Local Authorities and other notified entities making contractual payments in excess of INR 2.5 Lakhs to suppliers need to register as a TDS under GST. In the GST regime, while making such a payment in excess of INR 2.5 Lakhs, the concerned Governments, Government undertakings, Local Authorities and other notified entities needs to deduct 1% under CGST Act and 1% under SGST Act; In case of inter-state transactions, 2% (under IGST Act) of the total payable amount and remit it into the appropriate GST account. Credit of such GST payments will be given to the suppliers.

2. How can register as TDS or TCS?

The Registration Application for Tax Deductor/Tax Collector can be filed by the applicant directly by themselves. In GST regime, the registration process is online and any person/entity wishing to register will have to access the GST system for the same.

Any person who wish to get registered as the Tax Deductor/Tax Collector needs to apply in the form prescribed.

3. Are there any preconditions I must fulfill before registering with GST as a TDS or TCS?

The preconditions are:

1. For Registration as Tax Deductor: Applicant has valid PAN or TAN.

2. For Registration as Tax Collector: Applicant has valid PAN.

3. Applicant must have a valid mobile number.

4. Applicant must have valid E-mail ID.

5. Applicant must have the prescribed documents and information on all mandatory fields as required for registration.

6. Applicant must have a place of business.

7. Applicant must have an authorized signatory with valid details.

4. Do I get registered automatically after submitting the registration application along with the prescribed documents?

No, Your registration application will be processed and approved by the relevant Tax Officer, only then will you be issued the registration certificate and GSTIN.

Registration as Tax Collector at Source

1. Who needs to register under GST as a TCS?

TCS stands for Tax Collected at source. In the GST regime, every e-commerce operator needs to collect 1% under CGST Act and 1% under SGST Act; In case of inter-state transactions, 2% (under IGST Act) on the net values of taxable supplies made through the e-commerce operator.

2. How can register as TDS or TCS?

The Registration Application for Tax Deductor/Tax Collector can be filed by the applicant directly by themselves. In GST regime, the registration process is online and any person/entity wishing to register will have to access the GST system for the same.

Any person who wish to get registered as the Tax Deductor/Tax Collector needs to apply in the form prescribed.

3. Are there any preconditions I must fulfill before registering with GST as a TDS or TCS?

The preconditions are:

1. For Registration as Tax Deductor: Applicant has valid PAN or TAN.

2. For Registration as Tax Collector: Applicant has valid PAN.

3. Applicant must have a valid mobile number.

4. Applicant must have valid E-mail ID.

5. Applicant must have the prescribed documents and information on all mandatory fields as required for registration.

6. Applicant must have a place of business.

7. Applicant must have an authorized signatory with valid details.

4. Do I get registered automatically after submitting the registration application along with the prescribed documents?

No, Your registration application will be processed and approved by the relevant Tax Officer, only then will you be issued the registration certificate and GSTIN.

5. I am an e-commerce operator; registered as a TCS under GST regime. I supply goods to multiple states. Do I need to register in each state?

Yes, You need to register separately in each state and appoint a person in each state/UT who will be liable to pay GST.

Courtesy: https://www.gst.gov.in/

Aug 312017
 

General

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.

Multiple Verticals

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.

Aug 302017
 

Business Details

1. I am unable to change my State. Why?

GST Registration is state-wise and since you have selected the state in PART A of the Registration Application, you cannot change it.

2. I don’t know my Ward/Circle/Sector No.

Please refer your state website, a tax return preparer (TRP), or your jurisdictional officer.

3. I don’t know my Center Jurisdiction.

Please refer to https://www.aces.gov.in/STASE/ui/jsp/common/statelocation.do

4. I want to/don’t want to Opt for Composition. How do I make sure my choice is exercised?

There is a YES/NO button to choose whether you wish to Opt for Composition or not. Please make the appropriate choice.

5. What is my Date of Commencement of Business?

The date of commencement of business is the day you officially started supplying/receiving goods and/or services.

Promoters/Partners

1. How many Promoters/Partners/Directors can I add in the application?

A maximum of 10 Promoters/Partners/Directors can be added in the Registration Application. On case of a Proprietor, there will be always only one Promoters/Partners/Director.

2. One (or more) of the Promoters/Partners/Directors is not an Indian National and does not have a PAN Card which is a mandatory field. How do I add his/her details?

For foreigners, passport details are mandatory and PAN details are optional. To facilitate the same, there is a YES/NO check-box that asks

Are you a citizen of India?

If you select NO, passport details will become mandatory and PAN details will become optional.

3. One (or more) of the Promoters/Partners/Directors does not have a residential address in India but an Indian residential address is mandatory. What do I do?

Residential address does not need to be in India.

4. Can more than one Promoters/Partners/Director be an Authorised Signatory?

Yes, you can add up to 10 authorised signatories.

5. Do I need to upload passport photographs of ALL the Promoters/Partners/Directors?

Yes, you need to upload passport photographs of all the Promoters/Partners/Directors whose details you are adding in the Registration Application. Further, each passport photograph must be in JPEG format and not more than 100 KB in size.

Authorised Signatory

1. Is it mandatory to select a Primary Authorised Signatory?

You cannot submit your New Registration Application without selecting a Primary Authorised Signatory.

2. How many Authorised Signatories can I add in the Registration Application?

A maximum of 10 authorised signatories can be added.

3. Details of the Authorised Signatory are already prefilled based on entries made in the previous section (Promoters/Partners) however I want to add more Authorised Signatories.

If you selected one or more Promoters/Partners/Directors as authorised signatories, their details will be auto populated in the Authorised Signatory section to avoid duplication of work by you. If you wish to add more authorised signatories, you can simply select the ADD NEW option available at the end of the page. You can also view the list of authorised signatories by clicking on SHOW LIST. Don’t forget, you can only add a maximum of 10 authorised signatories.

4. Can more than one Promoters/Partners/Director become the Primary Authorised Signatories?

No, you can have one and only one Primary Authorised Signatory.

5. Can I add company employees other than promoter/director/partner/proprietor as Authorised Signatories?

Yes, you can.

6. Do I need to upload photographs and Proof of Appointment of ALL the authorised signatories?

Yes.

Authorised Representative

1. I don’t need/want an Authorised Representative.

Authorised representatives are not mandatory. If you do not wish to add, you can simply click on SAVE & CONTINUE and move on to the next section

Principal Place of Business

1. My head office/corporate office, which I assume should be my Principal Place of Business, is in a different state but I am unable to change the state when filling in the Registration Application.

Principal place of business needs to be located within the state where you are applying for the new GST registration. Please enter the details of the first/existing place of business within the state where registration is sought.

Note: Principal place of business can be amended at a later date also.

2. There are fields for Latitude and Longitude in the Registration Application. What are they for?

This is an optional field and is there for the purpose of providing as a feature to add additional details of your place of business (principal or additional).

3. I don’t have an office e-mail address yet, can I give an alternate e-mail address now and update it later once it has been created?

Yes, you can.

4. My principal place of business is a co-working space. What should I select as Nature of Possession of Premises?

If your principal place of business is a co-working space, please select Shared as Nature of Possession of Premises unless you have a valid (registered) sub-let agreement with the provider of the co-working space.

5. I am performing multiple business activities at my principal place of business. Can I select more than one nature of business activity?

Yes, you can select any number of options from the given list as long as you select a minimum of one.

6. My Principal Place of Business was leased by my father/mother many years ago through pagdi system and he/she has since passed away so I don’t have a lease deed my name or in the name of my business. The landlord is also unwilling to register a fresh lease in my name. What should I do?

In this specific case, a bank statement with the business address will suffice.

Additional Places of Business

1. How many additional places of business can I add in the Registration Application?

Five Hundred.

2. I am unable to add additional places of business because the ADD NEW button is disabled.

Please press the BACK button and go back to the previous section (principal place of business). At the bottom of the page there is an option – Have Additional Places of Business with a YES/NO check-box. Select YES and click on SAVE & CONTINUE. Now you will be able to add the additional places of business.

3. Do I need to attach documentary proof of Nature of Possession of Premises for ALL the additional places of business?

No.

4. I am performing multiple business activities at one of my additional places of business. Can I select more than one nature of business activity for the same?

Yes, you can select any number of options from the given list as long as you select a minimum of one.

Goods and Services

1. Is it mandatory to provide HSN/SAC Codes?

You are required to provide a minimum of just one goods or service (one HSN or SAC code).

2. I supply multiple goods and/or services but the Registration Application allows specifying the top 5 goods and top 5 services. Does this mean I can only supply 5 goods and 5 services?

No, there is no limit to the number of goods you can supply or the number of services you can provide under a single registration.

3. Do I need to take an additional registration if I want to supply more than 5 goods and/or services?

No, you need not take an additional registration if you want to supply more than 5 goods and/or services.

4. I don’t know the HSN Code for any of the products I supply. What do I do?

The Goods and Services section of the new registration application has a built-in online utility that will help you select the HSN Code. For the Goods section, simply start typing the type of product under Search HSN Chapter by Name or Code and there will be a dropdown from which you can select the relevant chapter. Once you have selected the chapter, start typing in the Search HSN Code field and select the type of product. The HSN Code of the goods will be auto populated in the application. You can repeat the same if you want to enter details for more than one goods.

5. How do I search for SAC Codes?

The Goods and Services section of the new registration application has a built-in online utility that will help you select the SAC code. For the Services section, simply start typing the type of service and there will be a dropdown from which you can select the relevant service. Once you have selected the service, the SAC Code of the service will be auto populated in the application. You can repeat the same if you want to enter details for more than one service.

6. I am entering the name of the goods/service but the system is unable to find it.

Please make sure you type slowly. If the online utility can’t find the goods/service, simply move on to the next section if you have added at least one goods/service since there are more than 17000 codes and it may be difficult for you to find the exact code on your own. If you supply only one goods, please contact a tax professional or your jurisdictional officer.

If you provide a single service, you can refer to the CBEC website here (add link) to choose the appropriate SAC since there are only 127.

Bank Accounts

1. Is it mandatory to add a bank account?

Yes, you need to add at least one bank account.

2. How many bank accounts can I add?

You can add a maximum of 10 bank accounts.

3. My business bank account is not open yet. Can I add an alternate bank account?

Yes, you can add your personal bank account and update it once your business bank account is open.

4. What document can I upload as a supporting document for proof of bank account?

You can provide your monthly bank statement or the first page of your passbook.

5. I don’t know my branch’s IFSC Code. Where can I find it?

There is an online utility provided in the application in the Bank Accounts section to help you find your branch’s IFSC Code. Look for ‘Click here to find your bank’ and click on ‘here’.

6. I cannot see my bank’s branch in the online utility provided. Is there any other way to find the IFSC Code?

Your branch IFSC code is also mentioned in the account’s cheque book on every cheque.

State Specific Information

1. Is it mandatory to enter State Specific Information?

No, it is not mandatory if you do not have any of the requested registrations.

2. If I have one or more of the requested registrations, is it then mandatory to fill in the State Specific Information?

While the system will permit you to move to the next section since it is an optional field, you are strongly advised to fill any such details to ensure you can comply with the self-verification before submitting your application.

Verification and Submission

1. I am applying for registration in State X but my physical location is State Y. Which location should I mention in Place in the Verification section of the new registration application form?

You need to mention your physical location (City/Town/Village and State)

2. Buttons other than SUBMIT WITH DSC are disabled?

Please note DSC is mandatory for (i) Public Limited Company, (ii) Private Limited Company, (iii) Unlimited Company; (iv) Foreign Company; (v) LLP; (vi) Foreign LLP; (vii) Public Sector Undertaking. In such cases, all other modes of submission will be disabled by the system.

3. My business is not a Company or an LLP. Can I still submit my new registration application with a DSC?

Yes, anyone can submit their registration application using a DSC provided it is an un-expired and unrevoked, PAN-based Class II or Class III DSC.

4. The options to SUBMIT WITH DSC and SUBMIT WITH E-SIGN are both disabled even though I have selected the Authorised Signatory and Place?

Have you checked the check-box under Verification? If not, please do.

5. I have opted to SUBMIT with E-SIGN but I am not getting the OTP despite multiple attempts. What should I do?

This happens in case your current mobile number is different from the number registered with Aadhaar authority (UIDAI). Since E-Sign uses UIDAI data for authentication, the OTP will only go to the mobile number registered with UIDAI.

In such a case, you will have to update your mobile number with UIDAI or use the SUBMIT WITH DSC option.

6. I have submitted my registration application successfully and I have received an Acknowledge Reference Number (ARN). Now what?

You will receive a response from the tax authorities within 3 common working days on the status of your application. It will either be approved or the assessing officer will raise a Notice Seeking Clarification in case they have any queries w.r.t. the application and/or documents provided. Either way, it will be communicated to you via e-mail.

7. Can the Tax Official reject my Registration application?

Your application cannot be rejected after the first assessment as principle of natural justice mandates that the you get an opportunity to be heard, hence, the Tax Official may only raise a Notice Seeking Clarification to provide you with the said opportunity. If your response is satisfactory, your application will be approved. If you provide an unsatisfactory response or fail to respond, your application will be rejected. You have seven (7) working days within which to respond to the Notice Seeking Clarification.

Courtesy: https://www.gst.gov.in