Procedure for Registration of TDS deductor in GST

Person deducting tax under GST is required to get compulsory Registration?

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

  • Click on GST website
  • Select the second option of “Services”
  • Then move your cursor on “Registration”
  • Choose the second option of “Track application status” Application Status
  • Mention ARN (Application Reference Number) to check the status. Application Status

What is ARN?

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.

What does different application tracking status mean?

When you track your registration application status one of the undermentioned status might show up

DraftYou have not submitted your application form till now.
ActiveStatus of Temporary Reference Number (TRN) on Generation
Validation errorYour application has not passed validation check and Application Reference Number (ARN) has not been generated
Pending for ValidationAn application has been duly submitted but ARN has not been generated
Pending for processingThe application form has been submitted and ARN has also been generated
ExpiredApplication not submitted and TRN has been expired after 15 Days
ARN GeneratedTRN status on successful submission of application.

What is Validation Error?

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.

What is TRN?

TRN or Temporary Reference Number is generated on submission of PART A of the registration form. The part has basic details such as

  • PAN / TAN
  • E-Mail ID
  • Mobile Number

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.

What if the application is not completed within 15 days?

If the application is not completely submitted within 15 days of TRN generation it shall stand to be canceled

What are the pre-requisites of taking TDS registration under GST?

Before you apply for TDS registration in GST, you should keep these details ready

  • Valid PAN or TAN details of deductor
  • Mobile Number to be registered and Email ID
  • The place from where business is being done
  • A person to b a signatory for all legal compliances and conversations
  • Other details as required

Which documents are required to be submitted while filing registration form for TDS under GST?

Various documents as a proof of

  • Drawing and disbursing officer
  • Appointment of Authorised signatory
  • Principal Place of business

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.

Documents as proof of Drawing and disbursing officer

Name of DocumentSize of Document ( in KB )Electronic File Type
Photo of such Officer100 KBJPG

Documents as proof of Appointment of Authorised signatory

Name of DocumentSize of Document ( in KB )File Type of Document
Photo of such Authorized Signatory100 KBJPG
Authorization Letter or
Board Resolution or
Committee Resolution +Acceptance Letter
100 KBJPG or PDF

Documents as proof of Principal Place of business

Nature of PropertyName of DocumentSize of Document File Type of Document
PurchasedOwnership document or
Electricity Bill orReceipt of Property Tax paid orMunicipal Khata proof
Ownership Document 1 MBOthers 100 KBJPG or PDF
Taken on Lease orRentReceipts of Rent orAgreement of Rent / Lease+Any 1 as mentioned above in case of purchased propertyReceipts of Rent 1MBAgreement 2MBJPG or PDF
Shared or ConsentedConsent Letter+Any 1 as mentioned above in case of purchased property
Consent letter 100KBJPG or PDF
OthersOwnership documentOwnership document 1MBJPG or PDF

If I have submitted the registration form, is the process of registration completed?

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.

What is the total time taken in issuing a Registration certificate for TDS under GST Law?

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.

Whether multiple registrations for TDS deductor can be obtained in the same state?

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.

Can I sign the registration form digitally?

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.

Is GST application database matched with Income Tax Department?

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.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.