GST Portal Updates

New Functionality

• Registration process under GST linked with SPICe-AGILE Form of MCA

Normal and Composition taxpayer can now apply for GST registration, while applying for incorporation of company on
MCA Portal. Thus, once a new company applies for its incorporation/ registration with MCA, they can also apply for
registration under GST, in SPICe-AGILE form, by furnishing additional information in addendum.

• The Director signing the SPICe-AGILE form on the MCA portal is flagged as the Primary authorized signatory. The Address of
Corporate office given is taken as Principal Place of business under GST and based on it, a taxpayer is allocated a particular
State/ UT.

• Information related to Additional places of business, other authorized signatory and other State Specific Information if
any, can be updated by the applicant by filing amendment application on GST Portal, post grant of GSTIN.

• Any applicant desirous of taking registration in other States/UTs needs to apply afresh on the GST Portal.

• On successful processing at the MCA Portal, CIN, DIN and PAN are generated and information is sent to GST Portal for further
processing.

• All these type of registrations are treated as Voluntary registration (as reason for registration).

• On successful submission of SPICe-AGILE Form, an SRN (Service Request Number) is generated and shared with the applicant by
MCA Portal, which can be further used by applicant to track application status, including GST registration status.

• Filing clarification by GST Practitioner, on behalf of taxpayer

• A GST Practitioner can now file clarification on behalf of a taxpayer, during suo-moto cancellation of its Registration
application, which can be later on filed by the taxpayer.