GST Registration for Business People and Service Providers (FORM GST REG-01)

GOODS AND SERVICES TAX REGISTRATION

FOR BUSINESS AND SERVICES

FORM GST REG-01

The Goods and Services Tax Act is likely to come into force with effect from 1.7.2017.

Application for Registration (Other than a non-resident taxable person, a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of Integrated Goods and Services Tax Act, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52) under Goods and Services Tax Act has to be filed in FORM GST REG-01 for goods and services by business people and service providers.

No fees for registration under GST Act.

Description	Details
PAN	The PAN shall be validated online by the Common Portal from the database maintained by the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Mobile Number	The Mobile number declared shall be verified through a one-time password sent to the mobile number
E-mail address	The email address declared shall be verified through a separate one-time password sent to the said e-mail address
EVC (Electronic Verification Code)	On successful verification of the PAN, mobile number and e-mail address, a temporary reference number will be generated and communicated to the applicant on the said mobile number and e-mail address. Using the reference number generated, the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code (EVC), along with documents specified in the said Form at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.
Who can apply for registration?	·     Crossing the threshold ·     Inter-State Supply ·     Liability to pay tax as recipient of goods or services under section 9(3) or 9(4) ·     Transfer of business which includes change in the ownership of business ·     Death of the Proprietor (if the successor is not a registered entiety) ·     De-merger ·     Change in constitution of business ·     Merger/amalgamation of two or more registered persons ·     Input Service Distributor ·     Person liable to pay tax under Section 9(5) ·     Taxable person supplying through e-Commerce portal ·     Voluntary Basis ·     Persons supplying goods and/or services on behalf of other taxable person(s) ·     Others (Not covered above) – Specify
Documents required for registration to be uploaded (photos)	Photographs (wherever specified in the Application Form) ·     Proprietary Concern – Proprietor ·     Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted) ·     HUF – Karta ·     Company – Managing Director or the Authorized Person ·     Trust – Managing Trustee ·     (Association   of  Persons  or  Body  of  Individuals  –Members  of  Managing Committee (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted) ·     Local Authority – CEO or his equivalent ·     Statutory Body – CEO or his equivalent ·     Others – Person in Charge
What are the personal details to be furnished	·         Name as per PAN ·         Photo ·         Name of Father ·         Date of Birth ·         Gender ·         Mobile Number ·         Email address ·         Telephone Number with STD Code ·         PAN Card ·         Aadhaar Number ·         Citizenship details ·         Passport Number ·         Residential address
Deed documents required for registration for other than Proprietor concerns	Constitution   of   Business details like: Partnership   Deed   in   case   of   Partnership   Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government  Department,  Association  of Persons  or Body of Individuals,  Local Authority, Statutory Body and Others etc.
Address Proof documents to be uploaded	a)   For Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. b)   For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership  of  the  premises  of  the  Lessor  like  Latest  Property  Tax  Receipt  or Municipal Khata copy or copy of Electricity Bill. c)    For premises not covered in (a) & (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. d)   For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. e)   If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents / certificates issued by Government of India are required to be uploaded.
Bank Account Details to be uploaded	Bank Account Related Proof: Scanned  copy of the first page of Bank passbook or the relevant  page of Bank Statement  or  Scanned  copy  of  a  cancelled  cheque  containing   name  of  the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.
Authorized signatory details to be uploaded	Authorization Form: - For each Authorized Signatory mentioned in the application form, Authorization or copy of Resolution of the Managing Committee or Board of Directors to be filed.
Format of Authorization	Declaration  for Authorized  Signatory  (Separate  for each  signatory)  (Details  of Proprietor/all Partners/Karta/Managing  Directors  and  whole  time Director/Members  of  Managing  Committee  of  Associations/Board  of  Trustees etc.) I/We --- (name) being (Partners/Karta/Managing Directors and whole time Director/Members of  Managing  Committee  of  Associations/Board  of  Trustees etc.) of …… (name of registered person) hereby solemnly affirm and declare that <<name of the authorized signatore, (status / designation)>> is hereby authorized, vide resolution no…..dated….(copy submitted herewith), to act as an authorized signatory for the business <<GSTIN – Name of the Business>> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us.     Signature of person competent to sign     Name:     Designation / Status:     (Name of the Proprietor/Business entity) Acceptance of an authorized Signatory: I <<(Name of the authorized signatory)>> hereby solemnly accord any acceptance to act as authorized signatory for the above
Who can sign the Registration application	·         Proprietorship – Proprietor ·         Partnership – Managing/Authorized Partners ·         Hindu Undivided Family – Karta ·         Private Limited Company – Managing / Whole-time Directors ·         Public Limited Company – Managing / Whole-time Directors ·         Society/Club/Trust/AOP – Members of Managing Committee ·         Government Department – Person in charge ·         Public Sector Undertaking – Managing / Whole-time Director ·         Unlimited Company – Managing / Wholetime Director ·         Limited Liability Partnership – Designated Partners ·         Local Authority – Chief Executive Officer (CEO) or Equivalent ·         Statutory Body – Chief Executive Officer (CEO) or Equivalent ·         Foreign Company – Authorized Person in India ·         Foreign Limited Liability Partnership – Authorized Person in India ·         Others – Person In Charge Authorised Signatory shall not be a minor
Type of Digital Signature Required	Type of Applicant Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership	Type of Signature required Digital Signature Certificate (DSC) – Class-2 and above.
	Other than above	Digital Signature Certificate Class 2 and above e-Signature or any other mode as may be notified.
Existing Registration numbers to be indicated in the application.	·     Registration number under Value Added Tax (TIN) ·     Central Sales Tax Registration Number ·     Entry Tax Registration Number ·     Entertainment Tax Registration Number ·     Hotel and Luxury Tax Registration Number ·     Central Excise Registration Number ·     Service Tax Registration Number ·     Corporate Identity Number / Foreign Company Registration Number ·     Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number ·     Importer Exporter Code Number ·     Registration Number under Medicinal and Toilet Preparations (Excise Duties) Act ·     Registration Number under Shops and Establishment Act ·     Temporary ID if any ·     Others with specification
Validation	All information related to PAN, Aadhaar, DIN, CIN will be validated online by the system and Acknowledgement Receipt Number (ARN) will be generated after successful validation of all the filled up information.
Multiple business verticals	Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical.

To view full details click the link given below:

http://www.cbec.gov.in/resources//htdocs-cbec/gst/registration1-gst-formats-17052017.pdf

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