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GST Tutorial Part B of Application For GSTIN – Business Details

Application for GSTIN has two parts: Part A and Part B. In order to register for PART A, kindly checkHow to Fill Part A application for GSTIN – Register for TRN Number. Here Part B registration process is discussed in detail.

This guide will discuss each part of GSTIN registration in detail and in less complicated manner. GSTIN PART B Registration has 10 sub parts to do.

  1. Business Details
  2. Promoter / Partners
  3. Authorized Signatory
  4. Authorized Representative
  5. Principal Place of Business
  6. Additional Places of Business
  7. Goods and Services
  8. Bank Accounts
  9. State Specific Information
  10. Verification
In this guide we will share details on how to fill Business Details only.
Once you login to the GST Registration using the TRN number and OTP in mobile, you will be redirected to the PART B registration of GSTIN application. Select the Pencil button to start the application. Check the end of the video tutorial of Part A GST Registration to know about this.
Once you start the application, you will be asked to submit business details.
GSTIN PArt B regsitration portal business details
Here you can the Details of your Business. You need to verify whether the Legal Name of the Business is matching with linked PAN Card and the Permanent Account Number (PAN). Once that is correct, proceed with registration.

Trade Name

You need to type the your trade name in this column.Legal Name and Trade Name will be usually same. It means under what name your trading the goods and services. If your trade name is registered underRegister of Trade Marks and is in force under the Trade Marks Act, 1999, thenCentral Goods and Services Tax (CGST) rate of 5% is applicable. If trade name is not registered, then the tax won’t apply.
If you are an individual and have sole proprietorship, then you can add your name or any name under the trade name. Because Trade name is not a legal entity.

Constitution of Business (Select Appropriate)

You need to choose the appropriate constitution of business from the list. The list has 15 constitutions of businesses.
  1. Foreign company
  2. Foreign limited liability Partnership
  3. Government department
  4. Hindu Undivided Family
  5. Limited liability Partnership
  6. Local Authority
  7. Others
  8. Partnership
  9. Private Limited Company
  10. Proprietorship – If the PAN Card is of an individual and have sole proprietorship, then you can choose this option. Individual Ad Mob developers should also choose this.
  11. Public Limited Company
  12. Public Sector Undertaking
  13. Society / Club / Trust / AOP – AOP is Apartment owners association. If the annual maintenance charge collected from members is more than Rs.60000 per annum or more than Rs,5000 per month, then AOP need to register under GST and collect GST 18%. Source: caclubindia
  14. Statutory Body
  15. Unlimited Company
You need to choose the correct one that matches with the information in the PAN Card. If you choose the wrong constitution of business that does not match with the linked PAN Card, you will get an error: “Warning! PAN provided in Part A is not matching with the Constitution of Business selected.”.

Demographic Details

After the selection of constitution of business, you need to add demographic details.
Verify whether Name of the State is matches with PAN Card details.
Select District
Select State Jurisdiction circle: Sector / Circle / Ward /Charge / Unit – To find out go toKnow Your Jurisdiction Circle, AO, Division Code For GSTIN
Select Center Jurisdiction:Commissionerate Code Division Code Range Code – To Get these codes Go toGet Jurisdiction Circle, AO, Division and Range Code For GSTIN

Are you applying for registration as a casual taxable person?

Certificate of registration issued to a casual taxable person will be valid for a period of 90 days. Kindly read more on Casual Taxable person in Cleartax website.

Option For Composition

Following Taxpayers Canot opt for Composition scheme

a. Casual Taxable Person
b. Person opted for ISD only
c. Another px payer or application for registration exists exists with same PAN but not opted for composition
d. Reason for registration is for Interstate supply
e. Reason for registration is supplying goods through E-commerce operator
f. Person who has not filled any goods in details of Top 5 goods dealing in.
g. Reason for registration is SEZ unit ot SEZ developer

If you opt for composition scheme, you need to tick the box of “I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or Rules for opting to pay tax under the composition Levy. Important! Select the check box to accept the declaration”

You also need to select appropriate reason to obtain registration depending on whether you opted for composition. Kindly read more onOption for Composition in Cleartax website.

Reason to obtain registration

For Individual business or sole Proprietorship, you can choose Voluntary basis.
Add Date of commencement of Business.

Indicate Existing Registrations

If you have any existing Registrations as per the list, enter Registration Number and Date of Registration.

Select Save and Continue.

Business details submission completed

Business details submission completed.

You will see a mail from respective state Government as per below;

Dear Applicant/ Taxpayer,

This is with reference to the Application for New Registration & GST REG-01. Your Form has been saved in the GST System for 15 days. You can retrieve the saved Form by accessing through link “My Saved Applications”.

Now you can go ahead with fillingPromoter / Partners.

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