REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST ON GST REGISTRATION

Empowered Committee of State Finance Ministers

New Delhi

July, 2015

Sl.No.

Chapters 

1

Introduction

2

Assumptions

3

Structure of registration number

4

Procedure for obtaining Registration

5

Facilitation Centers and Tax Return Preparer Scheme

6

New Applicants

7

Migration of existing registrants

8

Registration of Compounding Dealers acquisitions

9

Amendments in the Registration Form

10

Cancellation/surrender of registration

11

Explanation of the Entries in the Form (should be attached to the Form)

Annexures

I

Constitution Order of Joint Committee on Business Process for GST

II

List of Participants of the meeting held on 2nd and 3rd February, 2015

III

GST Registration Application Form

IV

Application Form for Surrender / Cancellation of registration

V

Application Form to opt for Compounding Scheme

VI

Application Form to withdraw from Compounding Scheme

VII

Application for Amendment of registration subsequent to Registration

VIII

Extract of the report of the Committee on the problem of dual control, threshold and exemptions in GST regime

IX

Extract of the minutes of refinement to the process for States option for two-way API based integration    

X

Extract of the report of the Committee on IGST and Imports.