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India: What are the major features of the proposed registration procedures under GST?

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India: What are the major features of the proposed registration procedures under GST?
posted Nov 8, 2016 by Ati Kumar

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The major features of the proposed registration procedures under GST are as follows:

  • Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.
  • New dealers: Single application to be filed online for registration under GST.
  • The registration number will be PAN based and will serve the purpose for Centre and State.
  • Unified application to both tax authorities
  • Each dealer to be given unique ID GSTIN.
  • Deemed approval within three days.
  • Post registration verification in risk based cases only.
answer Nov 9, 2016 by Sherlyn Mishra
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