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CMA Final · Indirect Tax Laws and Practice · Walkthrough of GSTN Portal

Regarding new registration on the GST portal, which statement is correct?

In Part A of Form GST REG-01 the applicant enters PAN, mobile number and email, each verified through an OTP, and the portal then generates a Temporary Reference Number. That TRN is used to log in and complete Part B with details and documents, so it comes before Part B, not after.

  1. APart A of Form GST REG-01 requires PAN, mobile number and email, which are verified through separate OTPs, after which a Temporary Reference Number is generatedCorrect
  2. BThe Temporary Reference Number is generated only after Part B is fully submitted with documents
  3. COnly the Aadhaar number is required in Part A and no OTP is used
  4. DRegistration can be completed without any verification of mobile number or email

Explanation

In Part A the applicant enters PAN, mobile number and email address; these are verified by OTPs, and a Temporary Reference Number (TRN) is then generated. Part B is filled using the TRN. The TRN comes before, not after, Part B.

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