03 February 2021
Respected sir, Kindly advice, one of my client propose to open mobile accessories outlet situated in third party supermarket premises. I would like to know how can I get GST registration for the same..
07 July 2024
To obtain GST registration for your client's mobile accessories outlet situated in a third-party supermarket premises, follow these steps:
### Step-by-Step Guide for GST Registration:
1. **Prepare Required Documents**: - **PAN Card** of the business owner. - **Aadhaar Card** of the business owner. - **Proof of business registration** (e.g., Certificate of Incorporation, Partnership Deed). - **Address proof of business premises**: Since the outlet is situated in a third-party supermarket, obtain a No Objection Certificate (NOC) or a rental/lease agreement from the supermarket management. - **Bank account details**: Cancelled cheque or bank statement. - **Photographs** of the business owner and authorized signatories. - **Proof of authorized signatory**: Letter of authorization or Board Resolution.
2. **Access GST Portal**: - Go to the official GST portal: [https://www.gst.gov.in/](https://www.gst.gov.in/).
3. **New Registration**: - Click on "Services" > "Registration" > "New Registration". - Select "New Registration" under the "I am a" drop-down.
4. **Fill in the Details**: - **Part A**: - Select the type of taxpayer (e.g., Proprietorship, Partnership, Private Limited Company). - Enter the business's legal name (as per PAN), PAN number, email address, and mobile number. - An OTP will be sent to the provided email and mobile number for verification. - **Part B**: - Once Part A is completed and verified, you will receive a Temporary Reference Number (TRN). - Use the TRN to log in and fill in Part B of the registration form (GST REG-01). - Provide additional business details, including the business address, partners/promoters information, and authorized signatory details. - Upload the required documents (PAN, Aadhaar, address proof, bank details, etc.).
5. **Business Premises Address**: - In the "Principal Place of Business" section, provide the address of the mobile accessories outlet within the third-party supermarket. - Upload the NOC or rental/lease agreement as address proof.
**Verification**: - After filling in all the required information and uploading the documents, you will need to verify the application through an Electronic Verification Code (EVC) or Digital Signature Certificate (DSC).
**Submission**: - Submit the application form after verification. - Upon successful submission, you will receive an Application Reference Number (ARN) for tracking the application status.
**Approval**: - The GST authorities will verify the application and documents. If everything is in order, you will receive the GST registration certificate with your unique GSTIN within a few days.
### Key Points: - **Principal Place of Business**: Ensure you clearly state that the business address is within the premises of a third-party supermarket and provide appropriate proof. - **Documentation**: Ensure all documents are correctly uploaded and verified, as any discrepancies can delay the registration process. - **Follow-up**: Regularly check the status of your application using the ARN provided on the GST portal.
### Conclusion: By following these steps, your client can successfully obtain GST registration for their mobile accessories outlet located within a third-party supermarket premises. If there are any specific queries or issues during the process, consulting with a GST professional or tax advisor can provide additional guidance and support.
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