TaxTMI 
TaxTMI 
Standard Operating Procedure (SOP) for processing of GST Registration application at Centralized GST Registration Cell (named as "SEVA KENDRA")
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....t, assessments, and appeals. 2. Relevant statutory provisions for granting GST Registration: 2.1 Every person liable to be registered under GST Act, 2017 other than Non- Resident Taxpayer (NRTP), Tax deductor at Source (TDS), Tax collector at Source (TCS), Online Information and Data Access or Retrieval Service Provider (OIDAR), Applicants for grant of UIN (UN Bodies/ Embassies/ others) and Applicants for GSTP (GST Tax Practitioner) enrolment has to file an application for Registration in FORM GST REG-01. 2.2 The Corporate Debtors have to file application for Registration as a distinct person, in the same State/ UT where already registered, in FORM GST REG-01 as provided under Rule 8 of DGST Rules, 2017. 2.3 A person having a unit in a Special Economic Zone (SEZ) or being a SEZ developer has to apply for a separate registration as a distinct person, in addition to registration for his place of business located outside the SEZ in the same State or Union territory, in FORM GST REG-01 as provided under Section 25/ Rule 8 of DGST Act, 2017. 2.4 Other Applicants have to file application in the following forms: i. &nb....
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....haar number; or (ii) A person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or (iii) The proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit as provided under Rule 9(1) of DGST Rules, 2017. 2.7.3 Where the application submitted under rule 8 is found to be deficient or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of seven working days from the date of submission of th....
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....viso to sub- rule (1); or (iii) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved as provided under Rule 9(5) of DGST Rules, 2017. 2.8 Timelines for processing GST Application Processing of GST registration application is to be concluded in a time bound manner as prescribed below: 2.8.1 For AADHAAR AUTHENTICATED applications i. The registration application received needs to be processed within a period of seven working days from the date of submission. ii. In case, deficiency is found in application or clarification is needed then proper officer can issue notice in FORM REG-03 to which the applicants shall file reply in FORM REG-04 within seven working days from receipt of such notice. If reply is found to be satisfactory, then registration shall be granted within seven working days from receipt of reply. iii. In case no reply is filed, or reply submitted is not satisfactory, the application shall be rejected with reasons to be recorded in writing....
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....eals with new GST registration applications. Any application related to amendment/ cancellation, if reflected on the portal should be transferred to the concerned proper officer. Similarly, Ward Officers shall not deal with any fresh application for registration. In case any new GST registration application is reflected on their GST Portal, the same shall be transferred to the Seva Kendra. 3.7 Procedure for Physical Verification: i. Physical verification is not required in the case of AADHAAR- authenticated applications. However, if the proper officer has reasons to believe that the applicant appears to be fake or non-genuine, he may conduct a physical verification of such applicants for the reasons to be recorded in writing. ii. In case of NON-AADHAAR Authenticated applications, if the application is categorised as High-Risk in the system or the applicant deals in evasion prone commodities or if the proper officer has reasons to believe that the applicant appears to be fake or non-genuine, he may conduct a physical verification of such applicants for the reasons to be recorded in writing iii. At present, the time available for processing of non-AADHAA....
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....ring, and further reporting to higher authorities * Analysis of weekly/ monthly report * Recommending corrective actions 3. Assistant Commissioner . Day to day monitoring and task supervision * Preparation of deemed approval, physical verification, and registration reports * Any other task as may be assigned 4. Goods and Services Tax Officer (GSTO) * Granting of GST registrations * Assigning physical verification * Preparation of deemed approval, physical verification, and GST registration reports * Any other task as may be assigned 5. Goods and Services Tax Inspector (GSTI) * Conducting physical verification * Preparation of physical verification report using prescribed app * Any other task as may be assigned 3.9.2 Deemed Approval Report: i. The Assistant Commissioner/GSTO need to compile a report in Performa provided at (Annexure-I) and (Annexure-II) where taxpayers have been granted deemed registration on weekly basis for further action by ward officials and submit the same for perusal of the Joint Commissioner. Wards officials may decide if field verification is required in cases where GST registration was grante....