- Applying for incorporation of company on MCA Portal. Registration process under GST is now integrated with SPICe-AGILE Form (Simplified proforma software of MCA).
- Once a new company applies for its incorporation/ registration with MCA, they can also apply for their registration under GST through SPICe-AGILE form, by furnishing additional information in addendum.
- Registration as a Normal or as a Composition taxpayer on SPICe-AGILE form.
- You cannot apply for registration as Input Service Distributor (ISD), SEZ Developer, SEZ Unit or Casual Taxable Person, UIN, Non-resident taxable person, Non-resident online services provider etc. through the SPICe-AGILE form.
- You can apply for GST registration by filling SPICe-AGILE form. However, please note that GST registration will be granted only after your company is incorporated with the MCA.
- The Director signing the SPICe-AGILE form on the MCA portal will be the Primary authorized signatory for GST registration. You can also add two Directors as your authorized signatory for GST purposes.
- You can correct it through process of amendment on the GST Portal. Navigate to Services > Registration > Amendment of Registration Core Fields on GST Portal for making changes.
Through the MCA interface, double registration is not permitted. The proposed business will serve as the principal place of business for GST applications, as specified in the SPICe-AGILE form. Only in locations where the proposed company’s registered office is located may you apply for registration in that State.
Through the SPICe-AGILE form, you can choose to pay the composition levy.
Depending on the class, category, or subcategory, MCA permits the SPICe-AGILE e-form form to be filled up with information for up to three Directors.
- Later on up to a maximum of 10 directors’ details can be added through a process of core amendment on the GST Portal. Navigate to Services > Registration > Amendment of Registration Core Fields on GST Portal.
- You can opt for Aadhaar authentication while applying for GST registration, in SPICe-AGILE form, through MCA Portal.
- While filing the SPICe-AGILE form, you need to digitally sign it. Same DSC will be applicable for GST registration also. However, you can register DSC of the other 2 Directors, nominated as authorized signatory, on GST Portal.
- What are various SRN statuses on the GST Portal?
| S. No. | Status of the SRN | Action |
| 1 | Pending with MCA | SRN is generated but form not sent to the GST Portal |
| 2 | –COI (Cerificate of Incorp.) issued by MCA -TRN (Temporary Ref. No.) <TRN> Generated – Pending with GST Common Portal | When TRN is generated and shared to the taxpayer, after the information from MCA Portal is received on GST Portal. |
| 3 | -COI issued by MCA -Pending for Processing by GST Common Portal | Application successfully submitted on the GST Portal i.e. Form GST REG-01is submitted on the GST Portal and an ARN is issued. |
| 4 | -COI issued by MCA -Approved by GST Common Portal | Application Approved and GSTIN is sent to the taxpayer via SMS & email |
| 5 | -COI issued by MCA -Rejected by GST Common Portal. | Registration Application Rejected by GST Tax Officer |
2. Advisory on taxpayers facing issue in filing GSTR-3B (16/01/2023):
The filing of TRAN forms was made available for recalcitrant taxpayers between 01.10.2022 and 30.11.2022, in accordance with the Hon. Supreme Court’s ruling. It has been noted that a small number of taxpayers have started the filing process for TRAN forms on the portal but have not finished it within the allotted period. The only step that required an e-sign was filing after submitting the Tran Forms. Furthermore, it can be noticed that these taxpayers have not filed any tickets in response to the difficulties they had submitting their Trans Forms. The GSTN also got in touch with other taxpayers, who said they weren’t going to file TRAN forms. These taxpayers are unable to file their GSTR-3Bs since their TRAN forms were submitted but never lodged.
The TRAN filing window has already been closed. Hence, such taxpayers are advised to raise a ticket on GST Grievance Portal giving consent that their TRAN filing status may be reset by GSTN. Once the consent for resetting their unfiled TRAN forms is received, the TRAN forms will be reset and the taxpayer will be able to file their GSTR-3B.
3. Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns (16/01/2023):
Recently, a functionality of “Automated Drop Proceedings” of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns.
- If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension.
- If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers are advised to revoke the suspension once the due returns have been filed, by clicking on ‘Initiate Drop Proceeding’ for which navigation is as follows:
“Log on to GST Portal > Services > User Services > View Notices and Orders > Initiate Drop Proceeding”
Note: This functionality is applicable to the taxpayers whose GSTINs have been suspended after 1st December, 2022.
4. Advisory on “Initiating Drop Proceeding” by taxpayers(12/01/2023):
Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns.
Such taxpayers are advised to revoke the suspension once the due returns have been filed by clicking on “INITIATE DROP PROCEEDING” for which navigation is as follows:
“Services > User Services > View Notices and Orders > Initiate Drop Proceeding”
5. AAR & Judicial Decisions:
(i) AAR On GST @12% applicable on unbranded pre-packaged namkeens and salted/flavoured potato chips:
(Applicant – Prajapati Keval Dineshbhai)
The AAR, Gujarat in held as under:
It was noted that the term “Namkeen” is not defined under the Central Goods and Services Tax Act of 2017 (“the CGST Act”). However, using the common parlance test, it was determined that “Namkeen” is a savoury snack that is ready to eat and is created by adding salt, masala, etc. Referred to the Judgment of Hon’ble CESTAT, New Delhi in the matter of Pepsico India Holidings (P.) Ltd. v. CCE & ST [2015 (318) ELT 278 (Tri – Delhi)] wherein, it was observed that salted food preparations are called ‘Namkeen’.
Observed that, the Applicant intends to supply pre-packaged and labelled food products. Further, w.e.f. July 18, 2022, SI. No. 101A of the Schedule-I of the Goods Rate Notification is applicable to the goods that are not pre-packaged and labelled, which was earlier applicable to un-branded packages which do not contained any brand name. Thus, the Applicant is not eligible to tax rate of 5% GST under SI. No. 101A of the Schedule-I of the Goods Rate Notification. Stated that, the Products of the Applicant are classifiable under CTH 2106 90 99, even though the Applicant is intending to supply its products unbranded, the Products will be pre-packaged and labelled as per the Legal Metrology Act, 2009 and therefore, the Products will be classified under Sl. No. 46 of Schedule-II of the Goods Rate Notification and will attract GST at 12%.
Further stated that, potato starch has a specific entry and is classified under CTH 1108 13 00 under Sl. No. 18 of Schedule-II of the Goods Rate Notification, attracting GST rate of 12%.
Held that, the Products of the Applicant are classified under CTH 2106 90 99 and attract GST at 12%. Further held that, the by-product i.e. dry potato starch powder is classified under CTH 1108 13 00 and will attract GST at 12%.
