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
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Details
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PAN
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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)
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Mobile Number
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The Mobile
number declared shall be verified through a one-time password sent to the
mobile number
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E-mail address
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The email
address declared shall be verified through a separate one-time password sent
to the said e-mail address
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EVC (Electronic
Verification Code)
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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.
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Who can apply for registration?
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· 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
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Documents
required for registration to be uploaded
(photos)
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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
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What are the
personal details to be furnished
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·
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
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Deed documents
required for registration for other than Proprietor concerns
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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.
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Address Proof
documents to be uploaded
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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.
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Bank Account
Details to be uploaded
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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.
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Authorized signatory details to be uploaded
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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.
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Format of Authorization
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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
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Who can sign the Registration application
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·
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
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Type of Digital
Signature Required
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Type of
Applicant
Private Limited
Company
Public Limited
Company
Public Sector
Undertaking
Unlimited
Company
Limited
Liability Partnership
Foreign Company
Foreign Limited
Liability Partnership
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Type of
Signature required
Digital
Signature Certificate (DSC) – Class-2 and above.
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Other than above
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Digital
Signature Certificate Class 2 and above
e-Signature
or
any other mode
as may be notified.
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Existing
Registration numbers to be indicated in the application.
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· 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
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Validation
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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.
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Multiple
business verticals
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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.
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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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