Answer

1. F

   Facts

   Registration is a two-part online form on gst.gov.in. Part A with PAN, mobile and email gives a TRN, and Part B collects business, promoter, address and goods or services details with uploads.

2. P

   Provisions and law

   • Rule 8, CGST Rules 2017Part A with PAN, mobile and email OTPs gives a TRN; Part B is filed with documents; acknowledgement in REG-02; risk-flagged applicants may be called for biometric verification.
   • Rule 9, CGST Rules 2017Approval within 7 working days, or 30 days where physical verification is needed; queries in REG-03, reply in REG-04 within 7 working days; rejection in REG-05.
3. A

   Analysis

   Go to Services, Registration, New Registration and enter your State, PAN, email and mobile to get OTPs and a TRN. Log in with the TRN and fill each tab: Business Details, Promoters, Authorised Signatory, Principal Place of Business, Goods and Services, State Specific details, Aadhaar Authentication and Verification. Submit with EVC (OTP) for proprietors, or DSC for companies and LLPs. You get the ARN in REG-02 and can track status with it.

4. C

   Conclusion

   1. 1Open gst.gov.in, Services, Registration, New Registration.
   2. 2Enter PAN, email and mobile; verify OTPs and note the TRN.
   3. 3Log in with the TRN and complete every tab, uploading documents.
   4. 4Choose Aadhaar authentication for the named persons.
   5. 5Submit with EVC or DSC and save the ARN to track status.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.