All About GST Registration Form – GST REG-01

GST Registration is an online process that must be completed on the government website gst.gov.in. Every taxpayer whose turnover exceeds INR 40 lakhs in case of goods and INR 20 Lakhs in case of service (INR 20 lakhs or INR 10 lakhs for special category state) is required to register for GST. But, the question arises of how to obtain GST registration. So, read this blog to know how the GST REG-01 form will help you in obtaining GST registration.

What is GST REG-01 Form?

A taxpayer who wants to obtain registration under Goods and Services Tax needs to file a GST REG-01 form.

GST REG-1 Form Applicability

According to Rule 8(1) of the CGST Rules, 2017, anybody seeking Goods and Services Tax (GST) registration must submit an application in Form GST REG-01. However, the following individuals are exempt from using Form GST REG-01:

1. A non-resident taxable person
2. A person who deducts TDS under Section 51
3. A person who collects TCS under Section 52
4. The individual providing OIDAR services to the non-taxable online receiver from a location outside of India.

GST REG-01 Form Filing Process and Content

Form GST REG-01 is divided into two parts: Part-A and Part-B.

Details regarding each, as well as the step-by-step method for filling out the form, are provided below:

1. How to Access Form GST registration form (GST REG-01) on the GST Portal

1. Open https://www.gst.gov.in/, then click on the “Login.”
2. Enter the login credentials
3. Navigate to Services > Registration > New Registration.
4. Here you will see Part-A of Form GST REG-01 form.

2. Filing Process for Part A of Form GST REG-01

Choose the following details from the drop-down menu.

State/UT District Category of the Applicant

Fill in all of the following information carefully-

1. Legal Name of the business
2. PAN (Permanent Account Number) for verification
3. Email Address
4. Phone Number

You will now receive OTP on your registered mobile number and email address.

Enter the OTP obtained on mobile phone and email.

Once the verification procedure is finished, the Part-A of form GST REG 01 will be deemed completed, and a temporary reference number will be presented on screen, as well as on the taxpayer’s registered phone number and email ID.

3. Filing Procedure for Part B of Form GST REG-01

After submitting Part-A, the applicant must connect to the portal using the Reference Number they were given.

Now, the applicant must carefully enter each of the following details one by one:

1. Details of the Company
2. Details about the partners/promoters
3. Authorized signatory Information (if any)
4. Authorized representative information (if any)
5. Details about the primary place of business
6. Details about the additional place of business (if any)
7. Type of goods or services or both to be supplied
8. State-specific information
9. AADHAAR Authentication

Select the verification check-box once you’ve entered all of your information correctly. The applicant can then use a Digital Signature Certificate, E-Signature, or EVC to submit Form GST REG-01.

The submission of Form GST REG-01 will be considered complete when the applicant carries out all of the aforementioned GST registration processes.

Form GST REG-01 AADHAAR Authentication Process

With the issuance of Notification No. 62/2020- Central Tax on August 20, 2020, AADHAAR Authentication became a requirement for GST registration. Applicants can choose to use AADHAAR Authentication while registering for GST. However, AADHAAR authentication is not mandatory.

Note: If the applicant does not choose AADHAAR authentication, department authorities are likely to conduct a physical inspection of the firm before issuing GST registration.

The time limit within which GST registration is expected to be authorized varies depending on the status of AADHAAR authentication:

Applicant Type	Expected Time of GST Registration Approval
1. Successfully authenticated the GST REG-01 form using the AADHAAR authentication process.	3 Working Days
2. Failed to authenticate the GST REG-01 form using the AADHAAR authentication process. Or 3. Did not opt for the AADHAAR authentication process.	21 Working Days