The correct answer is C. Form GST REG.
Form GST REG is used for registration of GST. It is a one-time registration form that needs to be filled by all businesses that are liable to pay GST. The form can be filled online or offline.
Form GSTR-1A is a monthly return form that needs to be filed by all registered businesses. It contains details of the outward supplies made by the business during the month.
Form GSTR-2 is a quarterly return form that needs to be filed by all registered businesses. It contains details of the inward supplies received by the business during the quarter.
Form GSTREG-01 is a provisional registration form that can be used by businesses that are not yet ready to file regular returns. It is a temporary registration that is valid for a period of six months.
Here are some additional details about Form GST REG:
- The form can be filled online or offline.
- The form can be filled by the business owner or any authorized representative.
- The form must be signed by the business owner or authorized representative.
- The form must be submitted to the GSTN portal.
- The form must be submitted within 30 days of the date of commencement of business.
I hope this helps! Let me know if you have any other questions.