Yes, the person deducting tax needs to take compulsory registration under section 24 of CGST or SGST Act, 2017. In this case, registration has to be taken without any threshold limits. Also, the same can be taken only with TAN and having PAN (Permanent Account Number) is not mandatory.
Whether the status of Registration application be tracked online?Yes, it is possible to track the status of a registration application by the process mentioned below
ARN is Application Reference Number is an acknowledgment number which is generated on successful submission of the registration application. The ARN is received on the registered mail ID and mobile number of the applicant.
When you track your registration application status one of the undermentioned status might show up
| Status | Meaning |
| Draft | You have not submitted your application form till now. |
| Active | Status of Temporary Reference Number (TRN) on Generation |
| Validation error | Your application has not passed validation check and Application Reference Number (ARN) has not been generated |
| Pending for Validation | An application has been duly submitted but ARN has not been generated |
| Pending for processing | The application form has been submitted and ARN has also been generated |
| Expired | Application not submitted and TRN has been expired after 15 Days |
| ARN Generated | TRN status on successful submission of application. |
Whenever you mention your details in GST application like PAN, DOB, Aadhar Number etc. the same is confirmed form various other government agencies. Validation error means the mismatch found between the data you have entered and cross-checked by the GST department.
TRN or Temporary Reference Number is generated on submission of PART A of the registration form. The part has basic details such as
TRN is valid for 15 days only. The 15 days provisional TRN shall be further used to log in, fill and submit the rest of application form namely, Part B.
If the application is not completely submitted within 15 days of TRN generation it shall stand to be canceled
Before you apply for TDS registration in GST, you should keep these details ready
Various documents as a proof of
Are required. Find below the details of these documents, its file type and the maximum size of the file to be uploaded while filling the registration form in each case.
| Name of Document | Size of Document ( in KB ) | Electronic File Type |
|---|---|---|
| Photo of such Officer | 100 KB | JPG |
| Name of Document | Size of Document ( in KB ) | File Type of Document |
|---|---|---|
| Photo of such Authorized Signatory | 100 KB | JPG |
| Authorization Letter or Board Resolution or Committee Resolution +Acceptance Letter | 100 KB | JPG or PDF |
| Nature of Property | Name of Document | Size of Document | File Type of Document |
|---|---|---|---|
| Purchased | Ownership document or Electricity Bill orReceipt of Property Tax paid orMunicipal Khata proof | Ownership Document 1 MBOthers 100 KB | JPG or PDF |
| Taken on Lease orRent | Receipts of Rent orAgreement of Rent / Lease+Any 1 as mentioned above in case of purchased property | Receipts of Rent 1MBAgreement 2MB | JPG or PDF |
| Shared or Consented | Consent Letter+Any 1 as mentioned above in case of purchased property | Consent letter 100KB | JPG or PDF |
| Others | Ownership document | Ownership document 1MB | JPG or PDF |
No, just submitting the form does not ensure issuance of TDS certificate in GST. After you submit the form the department processes it within 3 working days and on being satisfied the approval is granted for the registration certificate.
The total time that will be taken in issuing of the registration certificate for TDS deduction will depend upon a number of activities. Normally the GST department shall process application of registration within 3 working days. In addition to this, on finding any queries in the application, time of 7 working days is given for submitting clarifications by the applicant. In response of which further time of 7 working days is taken by the government officials to finally process the registration request.
Yes, you can validly place the request for registration as TDS from single PAN or TAN in a state. But, the details like mobile number and email iD shall be unique for each registration sought.
Yes the registration application can be digitally signed in any of the following manners
EVC (Electronic Verification Code)It is an OTP received on the registered mobile number of the authorized signatory. The form is successfully validated on entering the OTP so received. While filing registration application details of authorized signatory is mandatorily required to be given in Part A.
DSC (Digital Signature Certificate)DSC is the electronic certificate of signatures, which can be used by a person to sign a document electronically. It gives equal validity to the document as it would have got if you would have manually signed it. But, in India DSC is issued by specified authorities only.
E-Sign (Electronic Signature)An Aadhar holder can avail this option to electronically authenticate the application by OTP received on Aadhar registered mobile number.
Yes, when in the application you give your PAN details the same are cross-checked with the Income Tax Department database. If any mismatch is found, it is communicated to the applicant. The applicant shall correct the same within 7 working days.
To read more about TDS under GST Read Our Blog.
Union Budget 2021 - Updates, Highlights & Analysis