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GST REG – 01 Return Filing, Format, Eligibility & Rule

What is GST REG-01

The GST REG- 01 is a registration for the normal taxpayers to obtain Goods and Services tax.

Who does the GST REG-01 be Applicable for?

Rule 8(1) of the Central Goods and Services Tax Rules, 2017, declares that for every person who wants to get Goods and Services Tax (GST) registration, then one has to file an application in Form GST REG-01.

Exceptions for GST REG-01

1. A non-resident taxable person
2. Person having TDS deduction under section 51
3. The person collecting TCS under section 52
4. The person supplying OIDAR services from a place outside India to the non-taxable online recipient.

How to file in the Portal

1. Logon to https://www.gst.gov.in/ then click on the “Login” icon provided.
2. Fill in login credentials like Username and password, and then enter the captcha and then “Login”.
3. Navigate to Services > Registration > New Registration where Part-A of Form GST REG-01 will appear.

Parts of GST REG-01 Form:

Once Logged on to the portal, It has two parts namely PART-A and PART-B.

PART-A of the form:
Log in and select the dropdown and fill in the following details
1. Category of the applicant
2. State/ UT
3. District
4. Legal Name of the Business
5. Permanent Account Number (auto verification)
6. E-mail Address
7. Mobile Number
Once the process is completed, one will receive the OTP on the mentioned Mobile Number and Email ID for verification which has to be entered.
Once the verification process is done, the Part-A of form GST REG 01 will be considered to be completed. Now a temporary reference number will be displayed on Screen. The user will also receive the same on the provided Mobile Number and in Email. Id

PART-B of the form:

Based on the Reference Number after filing Part-A, the applicant has to log in to the portal again to fill in PART-B of the form.
Below details has to be provided in the PART-B
o Business Details
o Partners/ promoters Details
o Authorized signatory Details
o Info of authorized representative
o Details of the principal place of business
o Information of Additional place of business
o Goods and/or services to be supplied
o State-specific information
o Aadhaar authentication
Submit once all the details are ensured. Once ensured, select the verification check-box. The applicants 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 procedures, the filing of Form GST REG-01 will be completed.

AADHAR Authentication:

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.

Find Your GST REG 01 Form here: GST_REG_01