Deductor Registration procedure under GST Law- In five Steps
By: – Sandeep Rawat
Goods and Services Tax – GST
Dated:- 15-10-2018
TDS stands for Tax Deduction at Source (TDS).It facilitates sharing of responsibility of tax collection between the deductor and the tax administration. It also ensures regular inflow of cash resources to the Government. It acts as a powerful instrument to prevent tax evasion and expands the tax net, as it provides for the creation of an audit trail.
I have prepared all working steps with necessary explanation to get registration by deductor under provision of the GST law.
Persons liable to deduct tax under GST Law:
As per the Section 51 of the CGST Act, the following persons are mandatorily required to deduct TDS :-
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a department or establishment of the Central/ State Government; or
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local authority; or
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Governmental agencies; or
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such persons or category of persons as may be notified by the Government on the recomm
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he is separately registered as a supplier.
* A deductor has to get himself registered through the portal www.gst.gov.in by using their PAN/TAN. The entire process is online.
The process of registration of TDS Deductors in GST have been prepared in only five steps :
STEP – I : Entering User credentials for Registration Application
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Go to the GST Portal at www.gst.gov.in
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Click on the “Services” Tab →Click on “Registration” →Select “New Registration”.
Find the box “I am a” which will capture your status as an applicant. Select “Tax Deductor” from the drop-down menu.
Look below for the options: I have a (a) PAN (b) TAN. Please select the option “TAN”.
Enter the TAN in the box below.
Now find the box “State” and select your State (e.g. West Bengal) from the drop-down Menu.
Select the applicable district (e.g. Howrah) from the drop- down Menu in the “District” box.
Find the box “Legal name of the Tax deductor”. Enter the name as mentioned in TAN. Please don't
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the button “Proceed” to leave this page.
This TRN will be valid for 15 days. So you can always come back to the system for filling up the rest of the details at any time within such 15 days. In case this TRN expires beyond 15 days, you will have to follow the steps as detailed in STEP I and STEP II all afresh.
STEP – III : Filling up the registration Form : Entering TRN
* Go to the GST Portal at www.gst.gov.in
* Click on the “Services” Tab →Click on “Registration” →Select”TRN”.
* Enter the TRN as you have noted down previously.
* Enter the Captcha Code as displayed on screen.
* Click on the button “Proceed”.
* You will be guided to the next page.
STEP – IV : Filling up the registration Form : OTP Verification
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This time only 1 OTP will be sent to your e-mail id & the Mobile number.
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Enter the OTP in the respective box.
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In case, you have not received the OTPs due to any reason, you may click on the link “Click here to resend the OTP”.
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Clic
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Ignore the box “Trade Name”.
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Select your Office type e.g. Govt. Dept./ Local Authority etc.
from the drop down menu of the box “Constitution of Business”.
Select “Type of Government” as State or Central (as applicable) if you have entered your constitution as Govt. Dept.
Date of liability will be auto-populated. You need not worry even it shows as the current date because you will be liable to deduct TDS only from the day, Section 51 of the CGST/SGST Acts, 2017 is notified i.e. with effect from 01.10.2018. If you apply for registration after this date, you will be liable from the date of application for registration.
Enter the State Jurisdiction details by selecting the applicable
“District” and “Sector/Circle/Charge/Unit” from the drop-down menu.
Enter the Center Jurisdiction accordingly. To know the Central Jurisdiction, you may click on the designated link given therein and find the appropriate data.
Click on “Save and Continue” to proceed to the next tab.
Once al
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hat the Tab: DDO
Details will be displayed with a tick (√) mark.
Tab 3 : Authorised Signatory Details
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As you have already selected the button “Also authorized signatory”
as Yes in the previous page, the data from DDO details will be auto- populated.
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Click on “Save and Continue” to proceed to the next tab.
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Once all the required data is filled up, you will find that the Tab:
Authorised Signatory Details will be displayed with a tick (√) mark.
Tab 4 : Office Address Details
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Enter the DDO's Office Address details in the first part of this page.
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Enter the Office Contact details in the second part of this page.
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Select the nature of possession of premises from drop-down menu.
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Now, select from the drop-down menu, a type of document you want to upload as an address proof.
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Now upload such document accordingly either in PDF or JPEG format (file size max. 2mb)
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Click on “Save and Continue” to proceed to the next tab.
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On
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