Every person who liable to get registered under Act shall make an application of registration in FORM GST REG-01

Procedure for registration
Step 1:- Applicant shall make online application in FORM GST REG-01 and it is divided in two part namely part A and Part B and after verifying detail mentioned in Part A reference Number shall be generated and by using such Reference Number applicant shall fill Part B of Form REG-1and submit.

Part A:- submit PAN and validate it after validation enter Mobile Number and mobile no shall be verified by OTP sent on mobile then enter E-mail and Email shall be verified by separate OTP sent on mail ID
Part B:- after successful of Part A temporary reference number shall be generated and by using such number fill Part B of FORM GST REG-01.

Step 2:- After Successful submission an acknowledgement number shall be generated in FORM GST REG-02.

Step 3:-

1. The officer shall verify the detail mentioned in application form (FORM GST REG-01) if found correct then certificate shall be issued within 3 days.
2. In case of application found defective then officer shall issue notice to applicant in FORM GST REG-03 electronically within 3 working days and the applicant shall furnish their clarification in FORM GST REG-04 within 7 days of receipt of notice
3. In case of reply submitted by applicant and office found satisfactory then he will issue certificate in 7 working days from the receipt of reply from applicant.
4. If no reply furnished by applicant in response to the notice within the time OR officer not satisfied with the reply submitted by applicant then officer shall reject the application by recording reason of rejection in writing and inform in FORM GST REG-05.
5. When officer fails to take action within 3 days of submission of application or within 7 days of reply of notice then the application shall be deemed to approved.

Step 4:- Grant of registration certificate

1. On the satisfaction of detail officer shall issue in FORM GST REG-06 certificates shall specify principal place of business
2. Effective date of registration shall be from the date on which person liable for registration if the application of registration has been submitted within 30 days.
3. In case application for registration is not submitted within 30 days from the date of his becoming liable for making an application then effective date shall be date mentioned in registration certificate.
4. Certificate shall be digitally signed by officer and be available on portal.
5. Applicant shall be communicated registration number and certificate of registration

GSTIN shall be in following format
•	two characters for the State code;
•	ten characters for the PAN or the Tax Deduction and Collection Account Number;
•	two characters for the entity code; and
•	one checksum character.

Separate registration required for multiple business vertical within state or union territory
Where a person having multiple business vertical in state or union territory then a separate registration is required for each of business and separate registration certificate shall be granted on following condition

1. Person have more then one business as defined in section 2(18) of the cgst.
2. In case of person paying tax on composite basis then separate registration shall not be granted for each business if any one business is paying as per section 9 of CGST Act.
   (No business vertical of a taxable person shall be granted registration to pay tax under section 10 (composite levy) if any one of the other business verticals of the same person is paying tax under section 9 (levy and collection).)bare act of point no 2
   Explanation.- Where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section.
3. Every registered separate business shall pay tax on supply of goods and or services to other person and issue invoice.
4. Every registered person who is eligible to obtain separate registration for each vertical business may make separate application in FORM GST REG-01.
5. Rule for verification and grant of certificate shall also apply to application submitted under this.

Application of Registration by person who liable to deduct tax at sources or to collect tax at sources

1. Every person who are liable to deduct tax as per provision of section 51 and section 52 shall submit application electronically in FORM GST REG-07 for registration on portal.
2. The officer after due verification of detail provided in application shall grant registration certificate in FORM GST REG-06 within 3 days of submission of application.
3. In case of inquiry made of by proper officer if it is found that person to whom is not liable to deduct tax at source under section 51 or collect tax at sources under section 52 the officer may cancel registration certificate and cancellation shall be informed in FORM GST REG-08. Provided that officer followed the procedure of rule 14 for such cancellation.

Application of Registration by non-resident taxable person

1. Taxable person who is non-resident shall make an application electronically in FORM GST REG-09 at least 5 days before commencement of business.
2. A temporary reference number shall be allotted for making advance deposit of tax under section 27 and thereafter acknowledgement shall be issued.
3. Non-resident taxable person shall make an advance tax equivalent to estimated tax liability for the period for which registration is sought by person.
4. Provision of rule 2 and 3 regarding the verification of detail mentioned and grant of registration certificate shall also apply to non-resident applicant.

Note:- application made by non-resident taxable person shall be signed by his authorized signatory and authorized signatory shall person resident in India holding valid PAN.

6A. Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient
1.A person who are engaged in the business as above mentioned shall make an application for registration in FORM GST REG-09A at the portal.
2.Registration certificate shall be issued in FORM GST REG-06 subject to condition as may be specified by central government.

Application for extension of registration period by non-resident taxable persons and casual taxable person

1. In case of casual taxable person or non-resident who intended to extent their period of operation beyond period specified in registration certificate shall make an application FORM GST REG-10 electronically and such application shall be made before the end of validity period of registration.
   2.Under this applicant shall also required to make the payment of amount as specified in section 27.