Nilanjan
The Government of N.C.T of Delhi has taken a significant step towards improving the Goods and Services Tax (GST) registration process. Now, you can do GST Registration SOP at centralized GST registration cell. Thus, by introducing a Standard Operating Procedure (SOP) for processing GST registration applications at the Centralized GST Registration Cell, known as “Seva Kendra.”
This move is aimed at simplifying and expediting the GST registration process while ensuring greater transparency and minimizing the chances of fake or non-genuine taxpayers.
Seva Kendra: A Centralized Solution
The Department of Trade & Taxes in the Government of N.C.T of Delhi has established a dedicated Centralized GST Registration Cell called “Seva Kendra.” This centralization of registration processing is designed to enhance the efficiency of the registration process. It has several key objectives:
1. Streamlining the Registration Process: By centralizing the registration process, the government aims to make it more efficient and less cumbersome for applicants.
2. Reducing Deemed Registrations: Centralization will help reduce the number of deemed registrations, ensuring that only genuine applicants are granted GST registration.
3. Combating Tax Evasion: A streamlined registration process will help curb tax evasion, ultimately preventing revenue loss to the government.
4. Enhancing Focus on GST-related Tasks: With a centralized cell handling registrations, ward officials will have more time to concentrate on other vital tax administration responsibilities, such as revenue collection, compliance monitoring, return scrutiny, audits, assessments, and appeals.
How to apply for GST Registration SOP at a centralized GST registration cell?
To understand how this SOP works, let’s delve into the process of applying for GST registration and the relevant statutory provisions.
1. Application Submission: Any person liable to be registered under the GST Act, 2017 (excluding certain categories like Non-Resident Taxpayer, TDS, TCS, OIDAR, UIN applicants, and GST Tax Practitioners) must submit their application in FORM GST REG-01.
2. Corporate Debtors: Corporate debtors should apply for registration as distinct persons in the same State/UT where they are already registered, using FORM GST REG-01 under Rule 8 of DGST Rules, 2017.
3. Special Economic Zone (SEZ): Entities with units in SEZs or SEZ developers must apply for separate registration as distinct persons in addition to their registration for places of business outside the SEZ, using FORM GST REG-01 under Section 25/Rule 8 of DGST Act, 2017.
4. Other Applicants: Various categories of applicants should use the following forms for registration:
– TDS and TCS applicants: FORM GST REG-07
– Non-Resident Taxpayers: FORM GST REG-09
– OIDAR applicants: FORM GST REG-10
– UIN applicants: FORM GST REG-13
– GSTP applicants: FORM GST PCT-01
5. PAN and Contact Information: All applicants (except specified organizations like the United Nations Organization or foreign embassies) must provide their PAN number, mobile number, and email address in Part A of the respective form on the common portal.
What is the Verification and Approval Process?
Once an application is submitted, the proper officer reviews the application and accompanying documents. If everything is in order, the registration is approved within seven working days from the date of submission, as per Rule 9(1) of DGST Rules, 2017.
There are specific scenarios where the approval process may take up to thirty days, including when:
– Aadhaar authentication is not completed (for certain applicants).
– Physical verification of business premises is deemed necessary.
– A physical verification of business premises is conducted based on data analysis and risk parameters.
In cases where an application is found deficient or requires clarification, the proper officer may issue a notice to the applicant electronically (FORM GST REG-03) within seven working days. The applicant then has seven working days to provide the requested clarifications, information, or documents electronically (FORM GST REG-04).
How will it be Implemented?
The implementation of the Standard Operating Procedure (SOP) for GST registration processing at Seva Kendra in Delhi brings several advantages to both the government and taxpayers.
Firstly, by centralizing the registration process, the government can maintain a more structured and organized approach. This means that applications are processed more swiftly and with greater accuracy, reducing the likelihood of errors or fraudulent registrations slipping through the cracks. This is crucial in preventing revenue loss due to tax evasion, a significant concern for governments worldwide.
Secondly, the SOP also plays a pivotal role in ensuring that only genuine taxpayers are granted GST registration. By verifying PAN numbers and conducting physical verifications when necessary, the government can filter out any non-genuine applicants who may otherwise exploit the system. This added layer of scrutiny enhances tax compliance and helps maintain the integrity of the GST system.
Moreover, the SOP allows tax authorities to allocate their resources more effectively. With a centralized registration cell handling the administrative burden of processing applications, tax officials can allocate more time and effort to other critical tasks. This includes revenue collection, compliance monitoring, return scrutiny, audits, assessments, and appeals, all of which contribute to the overall efficiency and effectiveness of tax administration.
Conclusion
The introduction of the SOP for processing GST registration applications at Seva Kendra by the Government of N.C.T of Delhi marks a significant advancement in simplifying and streamlining the registration process. This move not only reduces the burden on applicants but also strengthens the government’s ability to track and verify genuine taxpayers. The SOP ensures that GST registration aligns with statutory provisions while promoting efficiency and transparency in tax administration. This initiative is a noteworthy step forward in the realm of GST compliance and administration in Delhi.
