Standard Operating Procedure for GST Registration

This SOP outlines the step-by-step process for obtaining Good and Services Tax (GST) Registration in India, ensuring compliance with GST laws and regulations.

Scope

This procedure applies to:

• Business exceeding the turnover threshold.

• Casual taxable persons, non-resident taxable persons, and e-commerce operations.

• Entities requiring voluntary registration for Input Tax Credits (ITC) benefits.

Responsibilities

• Taxpayer/Applicant: submits accurate details and documents.

• Authorized Signatory: Signs and verifies the application.

• GST Practitioner/CA (it applicable): Assists in filing the application.

• GST Officer: Verifies and approves the application.

Prerequisites

• PAN (Permanent Account Number) of the business/individual.

• Valid mobile number and email ID for OTP verification.

• Required documents.

Required Documents

1. For Proprietorship

   1. PAN & Aadhaar of the proprietor

   2. Proof of business address (Electricity bill/Rent agreement)

   3. Bank account details (Cancelled cheque/Passbook)

2. For Partnership/LLP/Company

   1. PAN of the entity

   2. Partnership deed/Incorporation certificate

   3. Authorized signatory’s details (PAN, Aadhaar, Photo)

   4. Board resolution for authorized signatory (for companies)

3. For HUF/Trust/Society

   1. HUF/Trust deed

   2. PAN of HUF/Trust

   3. Trustee/Authorized person’s details

Step-by-Step GST Registration Process

Step 1: Access the GST Portal

• Visit https://www.gst.gov.in/

• Click “Services” > “Registration” > “New Registration”

Step 2: Fill Part-A (Temporary Reference Number – TRN Generation)

• Select “New Registration”

• Choose “Taxpayer” from the dropdown.

• Enter:

  • Legal name of business (as per PAN)

  • PAN

  • Email & Mobile No. (for OTP verification)

• Submit & note the TRN generated.

Step 3: Fill Part – B (Complete Application using TRN)

• Log in again using the TRN and captcha.

• Complete all section:

  • Business Details (Trade name, Constitution, Address)

  • Promoter/Partner Details (Personal & PAN details)

  • Authorized Signatory (Nominee for GST compliance)

  • Principal & Additional Place of business

  • Goods & Services Details (HSN/SAC/codes)

  • Bank Account Details (at least one mandatory)

• Upload supporting documents (JPEG/PDF/max 1MB each)

Step 4: Verification & Submission

• Review all details.

• Submit using:

  • DSC (Digital signature certificate)- For companies/LLPs

  • E-sign (Aadhaar OTP)- For proprietors/individuals

  • Electronic Verification Code (EVC)- via mobile OTP

Step 5: ARN Generation & GSTIN Approval

• An Application Reference Number (ARN) is generated.

• GST officer verifies within 3-7 working days.

• If approved, GSTIN (15-digit number) is issued via email/SMS.

• If rejected, rectify errors and reapply.

Post-Registration Compliance

• Display GSTIN on invoices & business premises.

• File GST returns (GSTR-1, GSTR-3B, etc.) as applicable.

• Maintain proper books of accounts & invoices for 6 years.

Exceptions & Troubleshooting

This SOP for GST Registration ensures a systematic approach to compliance. For further assistance, contact the GST Helpdesk (1800-1200-232) or a GST Practitioner like Proviconn.

Standard Operating Procedure for PAN & TAN Registration

This SOP provides a systematic process for obtaining Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN) from the income Tax Department of India.

Scope

• Applies to individuals, companies, firms, HUFs, trusts requiring PAN/TAN.

• Covers online and offline application processes.

• Including correction/update procedures.

Prerequisites

For PAN:

• Valid Address proof (Aadhaar, passport, voter ID, etc.)

• Date of birth proof (for individuals)

• Passport-size photograph (for physical application)

For TAN:

• Existing PAN (mandatory for TAN application)

• Business registration documents (for enities)

• Authorized signatory details

Required Documents

PAN Registration Process

Online Method (Through NSDL/UTIITSL)

1. Access Portal: Visti http://www.onlineservices.nsdl.com/ or http://www.utiitsl.com/

2. Select Form:

   1. Form 49A (Indian citizens)

   2. Form 49AA (Foreign citizens)

3. Fill Application:

   1. Enter personal/business details

   2. Select document proofs

4. Upload Documents:

   1. Scanned signature (JPEG, 10-20kb)

   2. Photograph (JPEG, 20-50kb)

5. Payment:

   1. Pay ₹93 (Indian communication address)

   2. Pay ₹864 (foreign communication)

6. Acknowledgement:

   1. Print and sign acknowledgement page

   2. Send to NSDL/UTIITSL (only for physical document verification)

7. PAN Allotment:

   1. Received via email/SMS within 15-20 days.

Offline Method

1. Collect Form 49A/49AA from PAN Centers.

2. Fill form with black ink in block letters.

3. Attach documents and photographs.

4. Submit at nearest PAN center with fees.

TAN Registration Process

Online Method

1. Access Portal: Visit http://www.tin-nsdl.com/

2. Select Form 49B

3. Fill Application:

   1. Enter PAN details

   2. Provide deductor details

   3. Mention TDS/TCS responsibility

4. Submit & Pay:

   1. Application fee: ₹65 (including GST)

5. Acknowledgement:

   1. Note 14-digit acknowledgement number

6. TAN Allotment:

   1. Received within 10-15 working days.

Verification & Tracking

Post-Registration Compliance

For PAN

• Link with Aadhaar (mandatory)

• Update changes within 15 days (address, name, etc.)

For TAN

• Quote in all TDS/TCS returns

• Update for any organizational changes

Common Issues & Resolution

Validity & Cancellation

• PAN: Lifetime validity (cancelled only upon death/fraud)

• TAN: Permanent but becomes inactive if not used for 3 consecutive years.

Important Contacts

• NSDL PAN Helpdesk: 020-272218080

• UTIITSL PAN Helpdesk: 033-40802999

• TAN Helpdesk: 020-27218080

This SOP ensures proper registration and compliance with income Tax Department regulations. For complex cases, consult Chartered Accountant or tax professional.