The correct answer is A.
A person can apply for registration by filing FORM GST REG-01 along with necessary documents with the jurisdictional proper officer. The form can be downloaded from the GST website and can be filled online or offline. The documents that need to be attached with the form are:
- Proof of identity (PAN card, Aadhaar card, voter ID card, etc.)
- Proof of address (ration card, electricity bill, water bill, etc.)
- Proof of business existence (partnership deed, memorandum of association, etc.)
- Proof of capital (bank statement, balance sheet, etc.)
Once the form is filled and the documents are attached, it can be submitted to the jurisdictional proper officer. The jurisdictional proper officer is the officer who has jurisdiction over the place where the business is located.
The application for registration will be processed and the applicant will be issued a GST registration number. The GST registration number is a unique number that is used to identify a business for GST purposes.
The GST registration number is required for all businesses that are registered under GST. It is used to file GST returns, claim input tax credit, and avail other benefits under GST.
The GST registration number is also required for businesses that are not registered under GST but are making taxable supplies. For example, a business that is making supplies of goods or services to a registered person is required to have a GST registration number, even if the business is not registered under GST.
The GST registration number is a vital document for all businesses that are registered under GST. It is important to keep the GST registration number safe and to use it only for authorized purposes.