Goods & Service Tax (GST) Registration in Mumbai

Goods & Service Tax (GST) Registration in Mumbai

Today we will discuss the topic how to get the gst registration in Mumbai,  what are the document required for the gst registration, frequently asked query by the gst department etc.

How to scan the GST registration documents?

• Each page should be scanned separately – Original document with clarity in PDF format should be scanned in Color mode

What are the Document required for the GST registration in Mumbai?

How to get the Jurisdiction of GST officer ?

• State

https://mahagst.gov.in/en/jurisdictions-gst-registrations-0

Location of State Officer

https://mahagst.gov.in/en/contactus

State Offices – At Mazgaon, Mazgaon MTNL and BKC

• Central

https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris

Application are processed centrally from

Ground Floor, GST Bhavan, Churchgate, Mumbai-400020

Phone No : 022-22002591

CBEC MITRA HELPDESK

Phone No : 1800 1200 232 (24 X 7)

Email Address : cbecmitra.helpdesk@icegate.gov.in

• Juridiction allocated to our applicant can be checked from below link –Assigned To

https://services.gst.gov.in/services/arnstatus

Annexure – 1 Consent letter For Principal Place of Business

To

GST,

Registration Department

MUMBAI,

Dear Sir,

Sub: – Consent letter for Principal Place of Business

I Name of Landloard, am legal owner of Address with Pin Code.

My relative relation  Relative name is running business her M/s Name of Applicant from the above place.

I do not have any objection for the grant or amendment of GST Registration to M/s Name of Applicant (Prop: __________) by the GST Registration authority at the above address.

Thanking You

Name of Landloard                                                                                                   

Owner                                                                                                                                                 

Annexure 2 – No objection certificate For Principal Place of Business

To

GST,

Registration Department

Mumbai,

Dear Sir,

Sub: – No objection certificate for Principal Place of Business

I, Name of Landloard, am a legal owner of Address with Pin Code and I have entered into Registered Rent Agreement with M/s Name of Applicant vide registered rent agreement number ______ dated ____ for the period of __ month effective from ______ to _______.

M/s Name of Applicant is using abovementioned address as their Principal Place of Business and I do not have any objection for the grant or amendment of GST Registration to M/s Name of Applicant by the GST Registration authority at the above address.

Thanking You

Name of Landloard

LAND LORD

Annexure -3 Affidavit For Using Address As Principal Place Of Business Under GST

I, Name of Landloard, Solemnly affirm that;

• That I own the premises situated at Address with Pin Code.

• The Promoters of the M/s Name of Applicant have approached me for providing the premises situated at above place for their Principal Place of Business under GST.

• I do not have any objection for the grant or amendment of GST Registration to M/s Name of Applicant by the GST Registration authority at the above address.

• the premises declared in the GST application was given to the applicant on Rent-free basis without entering into any RENTAL/LEAVE & LICENSE/LEASE agreement, for use as Principal Place of Business under GST

Place: Mumbai

Date:                                                                                                   Thanking You

        Name of Landlord

              (LAND LORD)

On letterhead

LETTER OF AUTHORISATION (Annexure 4)

We Name of all being Partners/Karta/Directors of M/s Name of Business hereby solemnly affirm and declare that Name of Authorised Signatory is hereby authorized to act as an authorised signatory for the business Goods and Services Tax Identification Number – M/s Name of Business for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on us.

Signature of the person competent to sign

Acceptance as an authorized signatory

I hereby Name of Authorised Signatory solemnly accord my acceptance to act as authorized signatory for the above referred business and all my acts shall be binding on the business.

Signature of Authorized Signatory

NAME

DESIGNATION

DIN IF ANY

Place-

Date-

Frequently raised query by the GST officer in granting the GST Registration in Mumbai

Now a days it will be very difficult to get the GST registration certificate by the business owner as the department is issuing more query in online mode now a days, so we are discussing some query here

Query 1  – Promoters/Partners – Residential Address – Others (Please Specify) – Please Upload Aadhar Card Of The Proprietor As Proof Of Residence Address Mentioned.

Reply – There is no option to  attached adhar card while applying for GST but still department is asking for the same , so we can attached same beforehand only with Place of Business Documents while applying for the gst registration

Also in Promoters details put details as per adhar card , even mobile number should be same as adhar registered

Query 2- Promoters/Partners – Personal Information – Others (Please Specify) – Pl Add Flat No

Reply – They need complete address while filing the form mentioned the flat number correctly.

Query 3 – Promoters/Partners – Document Upload – Others (Please specify) –

Reply –  Upload clear photo of ..MR while applying for the gst registration. Photo need to very clear, blur image photo will reject your application.

Query 4 –  Authorized Signatory – Document Upload – Others (Please Specify) – Please Upload

Authorisation Letter On Company Letterhead With Seal & Stamp Of

Company.

Reply – Letter of authority print on company letterhead only while applying for the GST registration

Query Related to the Place of Business in GST Registration

Query 1- Principal Place of Business – Address – Others (Please specify) – Shop No.xyz.. mentioned in registered

rent agreement is not appearing on Electricity Bill and in the address at Sr. No. 16(a).

Reply – Address in electry city bill and rent agreement should be same while taking gst registration

Query 2 – Principal Place of Business – Address – Others (Please specify) – Copy of electricity bill uploaded is not

Legible/clear, please upload latest clear and legible copy Electricity Bill and/or other documents such as Municipality property tax bill showing ownership and complete address such as Room No.Building/Chawl No & Name, as per Notfn. 03/2017-CT Dt:19.06.2017.. Please update completeAddress of the premises such as Room NO, Building/Chawl Name and No etc in the address of PrincipalPlace Of Business. Please amend address in application at Sr. No. 16(a).

Reply – If in light bill address not updated correctly attach the additional place of business while applying for the GST registration .

Query 3 – Principal Place of Business – Nature of Possession – Others (Please specify) – Notarised agreement is not

a valid agreement, kindly upload a valid Registered Rent/Lease/Leave & License agreement of the

declared premises registered under Registration Act 1908, as laid down under Section 55 of Maharashtra

Rent Control Act, 1999. The agreement has to be compulsorily registered to be valid and invalid Rental

agreements are not acceptable as supporting documents for GST Regn. in terms Notfn. 03/2017-CT

Dt:19.06.2017

Reply – Now a days they Need only registered agreement only/- so attach Registered rent agreement with police verification copy  while applying for the GST registration.

Query 4 – Principal Place Of Business – Document Upload – Others (Please Specify) – Name Of Consentor Is

Not Matched With Name Of Owner As Per Electricty Bill. Please Upload Resolution Passed By Owner Company For Given Premises To Applicant Company On Rent Free Basis & Authorised Director To Sign The Noc Along

With Indetification Proof Such As Pan Card Of Owner Company

Reply – If light bill in in name of director and company is aplying for the Gst registration upload Board resolution of company,NOC from director with Pan card of the Director

Query 5 – Principal Place of Business – Document Upload – Others (Please specify) – The round seal of the sub

registrar of assurances & the photos of the Licensor, Licensee and others on the uploaded registered

rent agreement are not visible. Please upload colour scan copy of the registered rent agreement.

Reply – Extra care need to be taken while scanning the Rent agreement.

Query 6 – Principal Place of Business – Contact Information – Others (Please specify) – As per Rule 8 of CGST

Rules, 2017, Applicant or Authorised Signatory has to declare his/her personal email id and mobile

number at PART-A of Form GST REG-01, the application, but in this case it appears that the applicant

failed to comply with the provisions. Kindly amend the application and fill correct details at PART-A,

Sr. No.16(b), Sr. No. 21 & 22 of the applcation. Also upload documents in support of ownership of

declared Email ID and Mobile NO

Reply – Kindly attach the income tax portal email and mobile number  page in that. Also for proprietorship or company department need the email and mobile number of authorised signatory only while applying for the gst registration