Some GST Registration Frequently Asked Questions

Frequently Asked Questions

What will be the effective date of registration?

The application for registration has to be submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be date of his liability for the registration. Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable for registration, the effective date of registration shall be the date of grant of registration. In case of suomoto registration, i.e. taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of the order of registration.

If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

No, However the taxpayer has the option to register such separate business verticals independently in terms of the proviso to Section 25(2) of the CGTST Act, 2017.

Whether a person having multiple business verticals in a state can obtain for different registrations?

Yes. In terms of Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed

Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

Yes. As per rule Section 25(6) of the CGST/SGST Act every person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration.However as per the proviso to the aforesaid section 25(6), a person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration.Also, as per Section 25(7) PAN is not mandatory for a nonresident taxable person who may be granted registration on the basis of any other document as maybe prescribed.

Whether the Registration granted to any person is permanent?

Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

Is it necessary for the Govt. organization to get registration?

A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.

Whether Cancellation of Registration Certificate is permissible?

Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST/SGST Act, 2017. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed. As per the Registration Rules, an order for cancellation is to be issued within 30 days from the date of receipt of reply to SCN (in cases where the cancellation is proposed to be carried out suomoto by the proper officer) or from the date of receipt of application for cancellation (in case where the taxable person/legal heir applies for such cancellation)

What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?

In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29 (2) (e))

Whether all assessees/dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?

No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within specified time, will be converted into final registration certificate (GSTIN). For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of the provisional GSTIN number. The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.

Is there any facility for digital signature in the GSTN registration?

Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC example by registering the tax payer’s digital signature certificate with GST portal. However, companies or limited liability partnership entities will have to sign mandatorily through DSC only.

What will be the time limit for the decision on the online application?

If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within three common working days from when application online filed by assesse. If they communicate any deficiency or discrepancy in the application form within such time, then the applicant will have to remove the discrepancy / deficiency within 7 days of such communication. Thereafter, for either approving the application or rejecting it, the State and the Central authorities will have 7 days from the date when the taxable person communicates removal of deficiencies. In case no response is given by the departmental authorities within the said time line, the portal shall automatically generate the registration.

What will be the time of response by the applicant if any query is raised in the online application?

If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the GST Common Portal within 3 common working days. The applicant will reply to the query / rectify the error/answer the query within a period informed by the concerned tax authorities (Normally this period would be seven days). On receipt of additional document or clarification, the relevant tax authority will respond within seven common working days.

Can the registration certificate be downloaded from the GSTN portal?

In case registration is granted, the applicant can download the Registration Certificate from the GST common portal.

How to File GST Returns Online?

From manufacturers and suppliers to dealers and consumers, all taxpayers have to file their tax returns with the GST department every year. Under the new GST regime, filing tax returns has become automated. GST returns can be filed online using the software or apps provided by Goods and Service Tax Network (GSTN) which will auto-populate the details on each GSTR forms. Listed below are the steps for filing GST return online :-

Step:1 Visit the GST portal (

Step:2 A 15-digit GST identification number will be issued based on your state code and PAN number.

Step:3 Upload invoices on the GST portal or the software. An invoice reference number will be issued against each invoice.

Step:4 After uploading invoices, outward return, inward return, and cumulative monthly return have to be filed online. If there are any errors, you have the option to correct it and refile the returns.

Step:5 File the outward supply returns in GSTR-1 form through the information section at the GST Common Portal (GSTN) on or before 10th of the following month.

Step:6 Details of outward supplies furnished by the supplier will be made available in GSTR-2A to the recipient.

Step:7 Recipient has to verify, validate, and modify the details of outward supplies, and also file details of credit or debit notes.

Step:8 Recipient has to furnish the details of inward supplies of taxable goods and services in GSTR-2 form.

Step:9 The supplier can either accept or reject the modifications of the details of inward supplies made available by the recipient in GSTR-1A.

Can an online application be made for allotment of TAN?

Yes. The application can be made online through

Can an application for TAN be made on a plain paper?

No. TAN Application can be made only on Form 49B. The application form can be downloaded from the website of the Income Tax Department ( NSDL ( or printed by local printers or obtained from any other source. The application is also available at TIN Facilitation Centres.

Can form 49B be filled on a typewriter?

Yes. But typing should be in capital letters with good impression.

What are the documents that need to accompany the TAN application?

No documents are required to be filed with the application for allotment of TAN. However, where the application is being made online, the acknowledgment which is generated after filling up the form will be required to be forwarded to NSDL. Detailed guidelines for the procedure are available at .

What if incomplete form 49B is submitted?

The TIN Facilitation Centre will assist the applicant to correctly fill up Form 49B but shall not receive incomplete or deficient application.

What is the fee for filing application for TAN?

The applicants for TAN are to pay Rs.50/- + service tax (as applicable) as processing fee at the TIN FC at the time of submitting Form 49B.

How will the new TAN number be intimated to the deductor?

NSDL will ensure intimation of new TAN at the address indicated in the Form 49B or against the acknowledgement in case of online applications for TAN.

How can a deductor know his TAN if he has an old TAN, or if he has earlier applied for TAN but hasn't got TAN?

TIN Facilitation Centres will help the deductors in ascertaining their correct TAN from the database. TAN can also be verified from the information on the website of Income Tax Department at There is a search engine to find new TAN against old TAN or to find new TAN against name and address of the deductor.

What happens in a situation where a deductor does not have TAN or has a TAN in old format?

The deductor will have to file an application in Form 49B at the TIN Facilitation Centre along with application fee (Rs 50/-+ service tax as applicable) for TAN.

Is it necessary to apply for different TAN if a deductor has to deduct tax from different types of payments like salary, interest, dividend etc.?

No. TAN once allotted can be used for all type of deductions. It can also be used in case tax is being collected at source also.

Is a separate TAN required to be obtained for the purpose of Tax collection at Source?

In case a TAN has already been allotted, no separate application needs to be made for obtaining TAN. The same number can be quoted in all returns, challans and certificates for TCS. However, if no TAN has been allotted, a duly filled in Form 49B, alongwith the application fees is to be submitted at any TIN-FC.

Should Government deductors apply for TAN?


In case of multiple DDOs, should all of them apply for TAN?

Yes. The name of the Division; name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.

Can branches of companies/banks have separate TANs?

Yes. The name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN

Can an e-TDS return be filed without TAN or in case TAN has not been alloted?

Quoting of TAN is mandatory in TDS and TCS returns, whether filed in paper or electronic format. The returns, whether in paper or electronic format, will not be received in case TAN is not quoted.

What is duplicate TAN?

Duplicate TAN is a TAN which has been inadvertently obtained by a same person who is responsible for deducting/collecting tax and who already has a TAN allotted to him earlier. It is illegal to possess or use more than one TAN. Different branches/divisions of an entity may, however, have separate TAN.

In case duplicate TAN has been allotted, which TAN should be used?

In case duplicate TANs have been allotted, the TAN which has been used regularly should be used. The rest of the TANs should be surrendered for cancellation using “Form for Changes or Correction in TAN” which can be downloaded from the website of NSDL (

What do we have to do if we have been allotted a duplicate TAN by oversight?

In case duplicate TAN has been allotted, an application may be made for cancellation of the TAN which has not been used in the “Form for Changes or Correction in TAN” which can be downloaded from the website of NSDL ( or printed by local printers or obtained from any other source. The application is also available at TIN Facilitation Centres.

Can we quote PAN in place of TAN? Why not?

No. TAN should never be quoted in the field where TAN is required to be quoted. The purposes for which PAN and TAN are allotted are different. TAN is a unique identification number which is allotted to persons who are deducting or collecting tax at source on behalf of the Income Tax Department. PAN is a unique number allotted to assessees like individuals, companies etc.

How can any change in address or details on the basis of which TAN was allotted be rectified?

In case any changes or corrections are to be made in the in the data associated with the reformatted or newly allotted 10 digit TAN, the “Form for Change or Correction in TAN data” can be used.

How can a challan for payment of TDS/TCS obtained which has TAN printed on it?

A challan with pre-printed TAN can be downloaded from the website of Income Tax Department (

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