GOODS AND SERVICES TAX
REGISTRATION
BY A TAX DEDUCTOR
FORM GST REG-07
The Goods and Services Tax
Act is likely to come into force with effect from 1.7.2017.
Application for Registration
as Tax Deductor at Source (under Section 51) or Tax Collector at Source (under
Section 52) under Goods and Services Tax Act has to be filed in FORM GST
REG-07.
No fees for registration under GST Act.
Description
|
Details
|
|
Legal Name
|
Legal Name of the Tax Deductor or Tax Collector (As
mentioned in PAN/TAN)
|
|
PAN
|
PAN of individual in case of Proprietorship concern
|
|
PAN/TAN
|
The Tax Deductor / Tax Collector as recorded on TAN/PAN
shall be verified with the Income Tax Database
PAN of the Business
PAN of Individual in case of Proprietorship concern
TAN if PAN not applicable
|
|
Mobile Number
|
The Mobile number of DDO (Drawing and Disbursing
Officer)/Person responsible for deducting tax/collecting tax for verification
and future communication which will be verified through One Time Passwords to
be sent separately, before filing up the application.
|
|
E-mail address
|
The email address declared shall be verified through
a separate one-time password sent to the said e-mail address
|
|
Online verification.
|
All information relating
to PAN, Aadhaar, DIN, CIN will be verified online by the system and
Acknowledgement Receipt Number will be generated after successful validation
of all the filled information.
|
|
Who can apply for
registration?
|
Tax Deductor
Tax Collector
DDO / Person responsible for deducting tax /
collecting tax/Authorised Signatory
|
|
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
|
|
Other Registration details to be furnished
|
·
GSTIN
·
IEC
(Importer Exporter Code)
|
|
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.
|
|
Who can sign the Registration
application
|
Person who is acting as
DDO/Person deducting/collecting tax can sign the application.
|
|
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.
|
|
Validation
|
All information relating to PAN, Aadhaar, DIN, CIN
will be validated online by the system and Acknowledgement Reference Number
(ARN) will be generated after successful validation of all filled
information.
|
|
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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