GST Registration Process for Existing Registered Dealer- Flow Chart

By | October 4, 2016
(Last Updated On: October 4, 2016)

GST Registration Process for Existing Registered Dealer- Flow Chart

GST Registration Process for Existing Registered Dealer- Flow Chart

 

1. Provisional GST  Registration  for Existing Dealers :– As per section 142(1) of Model GST  ,the Existing registered dealers under any of the earlier laws shall be issued a certificate of GST registration on a provisional basis in such form and manner as may be prescribed.

2.Form for Issue of Provisional GST Registration:- Rule 14(1) says that provisional GST certificate of registration shall be issued in Form GST REG-21.

Download GST REG 21

3. Validity period of Provisional GST Registration for Existing Dealers :- Existing dealer shall get certificate of GST Registration on provisional basis, which shall be, as section 142(2), valid for the period of 6 months from the date of issue.

4. Form for making GST  Registration Application for Existing Dealers: When a dealer will get provisional GST certificate, he is required to submit Form GST REG-20. This form should be signed and accompany specified document (this specified documents may be copy of PAN/Address Proof/MOA/AOA/Bank Account detail etc)

Download  GST REG 20

5. Time for Submission of Form GST REG 20 :- It shall be kept in mind that Form GST REG-20 should be submitted within time specified or within further time as granted by Board or Commissioner.

6. Final Certificate of GST Registration :– Then If information submitted in Form GST REG-21 and accompanied documents found satisfactory to proper officer then finally he will issue Final Certificate of GST Registration in Form GST REG-06

Download GST REG 06

6. Notice for Discrepancies :- If Proper Officer does not find information in order then Proper Officer will issue show cause Notice in Form GST REG-23.

Download GST REG 23

7. Cancellation of  Provisional Certificate if Officer not Satisfied :-  on non getting satisfactory reply from dealer then he will cancel provisional Certificate of Registration by issuing an order in Form GST REG-22

Download GST REG 22

8.Apply for Cancellation of Provisional GST Registration :- It may be possible that some existing Registered dealers do not liable to get them self registered in GST, but as they are existing registered dealer so they will get provisional certificate of Registration. In that case they submit Form GST REG-24 for cancellation of Provisional Certificate.

Download GST REG 24

Free Education Guide on Goods & Service Tax (GST)


SR No

Topic -GST

Resources

1

Model GST Law

Model GST Law

2

GST Overview

Goods and Services Tax (GST): An Overview

Integrated Goods & Service Tax (IGST) Act Overview

Meaning and Scope of Supply

Time of Supply

Place of Supply of Goods and Service under GST

Valuation in GST

Levy of GST & Exemption from Tax

Job Work under Goods & Service Tax (GST)

Electronic Commerce under Goods & Service Tax (GST)

3

Transition to GST

Transitional Provisions in Goods & Service Tax (GST)

4

Registration

GST Registration FAQ’s

GST Registration Process -Video

GST -Draft Registration Rules

GST -Draft Registration Formats

5

Invoice

GST Draft Invoice Rules released by CBEC

GST Draft Invoice formats Released by CBEC

6

Input Tax Credit

Input Tax Credit under Goods & Service Tax (GST)

Concept of Input Service Distributor in Goods & Service Tax (GST)

7

Payment

GST Payment of Tax

GST Draft Payment Rules Released by CBEC

GST Draft Payment formats Released by CBEC

8

Refunds

Refund under GST

Draft GST Refund Forms released by CBEC

Draft GST Refund Rules released by Govt

9

Returns

Returns Process and matching of Input Tax Credit under GST

Draft GST Return Rules Released by Govt

Draft GST Return Formats released by Govt

10

Assessment and Audit

Assessment and Audit under GST

11

Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest under GST

12

Offences, Penalty, Prosecution & Compounding

Offences, Penalty, Prosecution & Compounding in GST

13

Demands and Recovery

Demands and Recovery under GST

14

Appeals and Review

Appeals, Review and Revision in GST

15

Advance Ruling

Advance Ruling in Goods and Service Tax (GST)

16

Settlement Commission

Settlement Commission in Goods and Service Tax (GST)

17

GST Portal

Frontend Business Process on GST Portal

Leave a Reply

Your email address will not be published. Required fields are marked *