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The major features of the proposed registration
procedures under GST are as follows:
i. Existing dealers: Existing VAT/Central excise/Service Tax
payers will not have to apply afresh for registration under GST.
ii. New dealers: Single application to be filed online for
registration under GST.
iii. The registration number will be PAN based and will serve the
purpose for Centre and State.
iv. Unified application to both tax authorities.
v. Each dealer to be given unique ID GSTIN.
vi. Deemed approval within three days.
vii. Post registration verification in risk based cases only.

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