Amit predicted that the demand for flexible furniture / fittings and home refurbishments would rise during the lockdown. He incorporated a Limited Liability Company (LLP) for this purpose and applied for registration of GST for businesses. Like Amit, many individuals tried to capitalise on the opportunity and have started businesses.
Whether you are a small or a medium-sized entrepreneur, you should know what is GST and what is the GST registration process. It ensures that large vendors or customers do not reject you for a GST registration number and your business continues to grow. You can claim a tax credit for GST paid by you on inputs. The GST status is a crucial element in doing any business. Hence, you should be aware of the GST status check process.
Despite the lockdown, many new entrepreneurs like Amit have registered under GST rules or have applied for registration and are awaiting the GST Identification Number (GSTIN). GSTIN is assigned state-wise and is a PAN-based 15-digit number. You can also check the authenticity of a GSTIN using the GST number search tool.
If your GST registration application has already been submitted, the GSTIN will be allocated within 15 days. If you encounter any confusion regarding the required documents for GST registration, please consult our previously mentioned guide. Additionally, you can check the status of your GST application on the GST portal.
Table of Contents
What is ARN?
The Application Reference Number (ARN) is a 15-digit code assigned to your GST registration application. It serves as an identifier for tracking the progress of your application and is crucial for the GST status check process.
Once you submit your GST registration application, the GST portal automatically generates the ARN. This number allows you to monitor the status of your application at various stages, from submission to approval / rejection. The ARN facilitates coordination between you and the GST authorities. Hence, the GST ARN tracking process should be taken seriously.
What are the Various Types of GST ARN Statuses?
The different Goods and Services Tax ARN status types are given below:
1. Pending for Processing
This status indicates that your GST registration application has been successfully submitted and is awaiting processing by the GST authorities.
2. Under Verification
Your application is under review at this stage, and the GST authorities are verifying the information provided. This phase involves an examination of all submitted documents and details.
3. Approved
When the GST authorities confirm the accuracy of the details and their compliance with GST regulations, the application status changes to “Approved.”
4. Rejected
The application could be rejected if the authorities find discrepancies, incomplete details or violations of GST rules. Reasons for rejection will be provided so you can address any issues and reapply if needed.
5. Cancelled
In some GST registration cancellation cases, approved applications may be cancelled later due to non-compliance or violations of GST regulations.
6. Pending for Clarification
When the authorities need additional information or clarification, the application status will show as “Pending for Clarification.” You must provide the required details for further processing.
7. Provisional
Under some circumstances, provisional registration may be granted by the authorities to allow you to start business activities while verification is ongoing.
8. Migrated
Businesses registered under tax systems (such as VAT and Service Tax) will have their status changed to “Migrated” when transitioning to the GST regime. Their registration has been smoothly transitioned to the GST platform, confirming its migration.
How to Check GST Registration Status for First-Time Applicants?
If you are registering under GST for the first time, you must follow the steps provided below to check GST registration status:
Once you successfully submit your application for registration on the GST portal, you will be given an ARN. However, if you have submitted your application on the MCA Portal (applicable to Companies and LLPs), you will be given a Service Request Number (SRN). You must keep the ARN or SRN handy while tracking the GST registration status.
STEP 1: Go to the website > Click the ‘Services’ > ‘Track Application Status’ option.
STEP 2: Select the ‘Registration’ option from the drop-down list.
STEP 3: The Registration Module will open and prompts you to enter the ARN or SRN. Once entered, click on ‘Search’.
STEP 4: The screen will display a detailed report titled ‘Detailed Status: Show Case History of New Registration Application’. This screen provides information about the stage at which your registration application is pending. There are seven stages through which your application for GST registration has to pass through. Each completed stage is highlighted in green and the pending stages are highlighted in grey.
Listed below are the different status types for applications searched via ARN:
1. Pending for Processing
When a new registration application is filed successfully and is pending with the Tax Officer for processing.
2. Site Verification Assigned
When an application for registration is marked for site visit and verification is assigned to the Site Verification Officer.
3. Site Verification Completed
When the Site Verification Officer submits the site verification report to the Tax Officer.
4. Pending for Clarification
When the Tax Officer issues a notice for seeking clarification to the applicant.
5. Clarification Filed – Pending for Order
When clarification is filed successfully by the applicant to the Tax Officer and it is pending order by the Officer.
6. Clarification Not Filed – Pending for Order
When clarification is not filed by the applicant within — days, and it is pending an order by the Officer.
7. Approved
When the application is Approved – The Registration ID and password are emailed to you once the Tax Officer accepts the new registration application.
8. Rejected
When the Tax Officer rejects a new registration application.
9. Withdrawn
The Withdrawn status indicates that the applicant has voluntarily withdrawn the application for GST registration.
If you have submitted the registration application on the MCA portal, you have to track the application status using the SRN. Enter the SRN and click on ‘Search’.
The screen will display a detailed report titled “Detailed Status: Show Case History of New Registration Application SRN”. Each completed stage is highlighted in green while the pending stages are highlighted in grey.
Listed below are the different status types for applications searched via SRN:
1. Pending with MCA
When a new registration application is filed and is pending with the Ministry of Corporate Affairs (MCA).
2. COI (Certificate of Incorporation) Issued by MCA – TRN (Temporary Reference Number) Generated – Pending with GST Common Portal
When the GST Portal generates TRN on receiving information from the MCA Portal.
3. COI Issued by MCA – Pending for Processing by GST Common Portal
When the application is successfully submitted on the GST Portal.
4. COI Issued by MCA – Approved / Rejected by GST Common Portal
When the application is approved / rejected, an intimation is sent to the applicant via SMS and email.
You can click on the ARN hyperlink to view the detailed status of your application or click on ‘Close’ once you have checked your GST registration status.
If your GST application is approved, you will receive the User ID and password on your email ID and mobile number. Use these details to log in to the GST common portal.
Since you are logging in for the first time, a separate link is provided: “If you are logging in for the first time, click here to log in.” Click on this link, and the new window will prompt you to enter your GSTIN and password.
Once you have logged in, you can download your GST Registration Certificate.
Related Read: GST State Code List
How to Check GST Registration Status Post Login?
Taxpayers with specific eligibility can monitor the progress of their applications (e.g., new registration, core amendment, or cancellation) upon logging into the GST portal using the ARN or submission period.
Note: This feature is not accessible to first-time GST registration applicants.
Here’s a guide on how you can track GST applications after logging in to the portal.
1. Log in to the GST Portal
Log in to the GST portal. Once logged in, navigate to the “Services” section and click “Application Status Tracking.”
2. Navigate to Services > Track Application Status
After logging in, navigate to the ‘Services’ tab on the dashboard. Under the ‘Services’ tab, select ‘Track Application Status’.
3. Choose “Registration” from the Dropdown Menu
Once you select the ‘Track Application Status’, A dropdown menu for “Module Selection” is present on this page. From this menu, select “Registration” to focus on tracking the status of your GST registration.
4. Enter ARN or SRN
You can explore the GST application status using different identifiers. You can either enter the ARN, SRN or the submission date of your application.
5. Click on ‘Search’
After entering the ARN or SRN, click on the ‘Search’ button. This will retrieve the current status of your GST registration application.
6. View Status
The system will display the status of your GST registration application. It may show whether your application is pending for processing, approved, rejected, or any other relevant status.
7. Take Necessary Action
Depending on the status displayed, you may need to take further action. If your application is approved, you may click on the “Download” hyperlink to get your GST registration certificate. If your application is rejected or pending, follow the instructions provided to rectify any issues or provide additional information.
Conclusion
Although GSTIN is usually allotted within 15 days, it can get allotted within 2-3 days or a week. Hence, it is important to regularly conduct the GST application status check on the portal. Once GSTIN is allotted, you must quote it on your invoices to your customers and provide it to your vendors to claim the input tax credit.
Frequently Asked Questions (FAQs)
1. Where can I track my ARN?
You can track GST ARN on the GST Portal. Log in to your account, go to the ‘Registration’ section, and select the option to track your ARN.
2. How do I check my GST application status via TRN?
To check GST status application using the TRN, visit the GST Portal, navigate to the ‘Registration’ section, and select the ‘Track Application Status’ option. Enter your TRN to view the current status of your application.
3. What is an example of an ARN?
An ARN is a unique 15-digit number assigned to each GST registration application. The ARN code has a specified format that has 6 components.
Sample: BB 07 10 22 666666 2.
4. Who can apply for an ARN?
Any individual, business or organisation that needs to register for GST can apply for an ARN. This includes sole proprietorships, partnerships, companies and other legal entities supplying goods or services.
5. How do I find a company’s GST number by name?
You can find a company’s GST number by name on the GST portal. Visit the ‘Search Taxpayer’ section, enter the company’s name or other relevant details, and the search results will display the GST number if the company is registered under GST.
