GST NOTE continue B

Taxpayer wishing to register as "One Person Company" in GST

As per provision of section 2(62) of The Companies Act, 2013 "One Person Company" is defined as a company which has
only one person as member.

ISSUE

'When 'OPC' while they take GST registration it has been noticed that the option of choosing One Person Company is not
there in form notified by CGST/SGST Acts and hence not available on the GSTN portal also.

ADVISE

It is advised that in the 'Part B' of GST Registration Form 'REG-01', applicant may select (Constitution of Business under
'Business Details' tab using dropdown list) option "Others", if the taxpayer wants to register for GST as "One Person
Company". After selecting option as "Others", the applicant shall also mention "One Person Company" in the text field
and follow the steps for a normal registration application to complete the process.

It is advisable by Team GSTN In case of any further issues, then raise ticket at Self- help portal.

 

Special Drive of GST in Fake Registrations

1 Name Board should be there with GSTIN mentioned at all Principal/Additional place of business.

2 Certificate of Registration under GST to be visible affixed at Principal/Additional place of Business.

3 Original Registration Documents like PAN, Aadhar, Electricity Bill, Rent Agreement etc to be ready.

4 Purchase Invoices, Sales Invoices, E-way bill, Delivery Challans etc.

5 Physical stock matches with stock in books of accounts.

6 If multiple businesses are registered on same premises proper demarcation is done to identify the area, stock
etc. (Stick Labels etc. with name for demarcation)

7 If Job work for multiple persons is done from same premises proper demarcation is done of stock.

8 All address where goods are stored/warehoused are disclosed in GST Registration Certificate.

9 For Composition dealers – Along with Certificate of Registration, board should prepared with words
“COMPOSITION TAXABLE PERSON NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES"

 

ISSUE

Unable to add additional place of business as “ADD NEW” option is disabled.

ADVISE

a In part-B of the registration, please increase the “number of places” in the text box first, then the option to add
additional place of business will become enabled

b For further clarification while doing core-amendment and taking new registration, kindly follow the below
mentioned link:
https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Core_Fields_Manual.htm

 

Issue

Problem occur when Updating Jurisdiction in New Registration application.
Suggested Solution

a You are informed that Jurisdiction can be changed only when it has been assigned wrongly. In such a case,
please contact your Jurisdictional Authority for changing the same.

b In order to search contact details of Jurisdictional Officer, please follow the below mentioned path on GST
portal:
Dashboard> Services> User Services > Contact

 

Issue

Unable to download Order/SCN/New Registration RC/Amended RC or getting page not found.
Suggested solution

a You are advised to download your registration certification from GST portal. Post login go to Services> User
Services >View/Download Certificates command.

b Upon approval of registration application, registration certificate gets updated on portal within 24 hours.

c If you are still unable to find your registration certificate, try again after clearing cookies and history of browser
or change the browser.

 

Issue
When Applying for New registration - Clarification filed - Pending for Order shown in portal
Suggested solution

1 This implies that your application is pending with the respective tax officer for further action. In this regard,
kindly note that it takes 7 working days from the end of the respective tax official to process your application
further after submission of clarification.

2 In case 7 working days have already passed, please contact your Jurisdictional officer and clarify the same.

Note: Working days exclude all Gazetted holidays and weekend (Saturday and Sunday).

In order to search contact details of Jurisdictional Officer, please follow the below mentioned path on GST portal:-
Dashboard> Services> User Services >Contact

 

When New Registration application has been rejected & Reason for Rejection not known

Suggested solution

The application may have been rejected from the end of the Jurisdictional Officer due to certain inconsistencies in the
details furnished while applying for the new registration. In order to seek clarification regarding the rejection of the
submitted application for new registration

*kindly follow the below mentioned steps Log-in with

TRN > Services > User services > View Notices and orders

*If you are unable to view the rejection reason, please contact your Jurisdictional officer. System offers an option to
search the details of Jurisdictional Officer using the path specified below:

Dash board> Services> User Services > Contact

Further, you can also file another application for new registration in order to make the desired changes in the
registration details.