Step by Step Guide to File GST REG-01 Online on The Portal

Form GST REG-01 is used to obtain the Good and services Tax (GST) registration. Today in this article we are explaining each and everything about Form GST REG 01.

Applicability of Form GST REG-01

As Rule 8(1) of the  Central Goods and Services Tax Rules, 2017, states that every person who wants to obtain Good and services Tax (GST) registration has to file an application in Form GST REG-01. However, following categories of persons does not have to use Form GST REG-01:

• A non-resident taxable person
• Person deducting TDS under section 51
• The person collecting TCS under section 52
• The person supplying OIDAR services from a place outside India to the non-taxable online recipient.

Latest Update

• The CBIC tax advisory on GST registration for “One Person Company”. get more
• Mobile numbers linked to PANs and email addresses (derived from CBDT database) must be captured and recorded in GST REG-01, and OTP-based verification must be carried out at the time of registration on such PAN-linked mobile numbers and email addresses so that unscrupulous elements cannot misuse the PAN of a person without the knowledge of the PAN-holder. Read Also
• The GST department of Haryana has issued a circular with serval instructions related to applications’ processing in GST REG 1 form. read more. Read Circular
• “The GSTN user interface (UI) feature for filing the details in the GST REG-1 form.” View More

Details of Form GST REG-01

The Form GST REG-01 have two parts i.e. Part-A and Part-B. Details about both and the step-by-step procedure to fill the form are explained below:

1. Procedure to Reach Form GST REG-01 on the GST Portal

1. Open a browser and head-up to https://www.gst.gov.in/ then click on the “Login” icon provided on the right-hand side.
2. Fill correct login credentials, means Username and password, then solve the captcha and then click on “Login”.
3. Navigate to Services > Registration > New Registration where Part-A of Form GST REG-01 will appear.

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

• From the drop-down list select the following details
  • Category of the applicant
  • State/ UT
  • District
• Fill-up all the following details carefully-
  • Legal Name of the Business
  • Permanent Account Number (auto verification)
  • E-mail Address
  • Mobile Number

• Now You will receive OTP on the Mobile number and Email for the Mobile number and email verification
• Enter OTP received on Mobile Number and Email

Once the verification process is done through the above process, the Part-A of form GST REG 01 will be considered completed, hence a temporary reference number will be displayed on Screen, and user/taxpayer will also receive the same on the Mobile Number and in Email Inbox.

3. Process of Filing of Part-B of Form GST REG-01

• With the received Reference Number after filing Part-A, the applicant has to login to the portal.
• Now applicant needs to provide all the following details carefully one-by-one:
  • Business Details
  • Partners/ promoters Details
  • Authorized signatory Details (if any)
  • Info of authorized representative (if any)
  • Details of the principal place of business
  • Information of Additional places of business (if any)
  • Goods and/or services to be supplied
  • State-specific information
  • Aadhaar authentication (More details are provided below)
• After Submitting all the details Correctly, select the verification check-box. And then the applicant can Submit Form GST REG-01, using Digital Signature Certificate or E-Signature or EVC.

Once the applicant goes through all the above steps or procedure, the filing of Form GST REG-01 will be considered completed.

Aadhaar Authentication Process of Form GST REG-01

Provision of Aadhaar Authentication was introduced in GST registration with Notification no. 62/2020- Central Tax released on August 20, 2020. While doing GST registration, applicants can opt for Aadhar Authentication, however it is a facility and using it is not made mandatory by the system.

If the applicant does not opt ​​for Aadhaar authentication, it is likely that department officials will do physical verification of the place of business before granting GST registration.

Depending on the status of Aadhaar authentication, the time limit within which GST registration is expected to be approved, is listed as follows:

GST REG-01 Format