GST registration requirement: PAN, verified contact details and temporary reference enable electronic application and acknowledgement. Applicants required to register under GST must provide PAN, mobile, e-mail and State in Part A of FORM GST REG-01; PAN is validated online and mobile/e-mail are verified by one-time passwords. A temporary reference number is issued on successful verification, which must be used to submit Part B of FORM GST REG-01 electronically with documents and EVC; an electronic acknowledgement in FORM GST REG-02 is then issued. Separate registrations are mandated for SEZ units/developers and for Input Service Distributors, and casual taxable person registrations require an advance tax deposit prior to acknowledgement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration requirement: PAN, verified contact details and temporary reference enable electronic application and acknowledgement.
Applicants required to register under GST must provide PAN, mobile, e-mail and State in Part A of FORM GST REG-01; PAN is validated online and mobile/e-mail are verified by one-time passwords. A temporary reference number is issued on successful verification, which must be used to submit Part B of FORM GST REG-01 electronically with documents and EVC; an electronic acknowledgement in FORM GST REG-02 is then issued. Separate registrations are mandated for SEZ units/developers and for Input Service Distributors, and casual taxable person registrations require an advance tax deposit prior to acknowledgement.
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