Form GST REG-01

This form was made and amended vide the following notifications
Central Tax Notification No. 03/2019 (dated 29th January 2019)

Form GST REG-01 PDF link

Application for Registration

(Other than a non-resident taxable person,a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52ana person supplying online information and database access or retrieval services from a place outside India to a nontaxonline recipient referred to in section 14 of the Integrated Goods and Services Tax Act,2017

Part-AREG-01-Table-1

REG-01-Table-1bREG-01-Table-1cREG-01-Table-1dREG-01-Table-1eREG-01-Table-1fREG-01-Table-1g

17.Details of Bank Accounts (s)

REG-01-Table-17

Details of Bank Account 1

REG-01-Table-17

Note – Add more accounts ------

18.Details of the Goods supplied by the Business

REG-01-Table-18aREG-01-Table-18b

19.Details of Services supplied by the Business.

REG-01-Table-19

20. Details of Additional Place(s)of Business

REG-01-Table-20aREG-01-Table-20b

21.Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

REG-01-Table-21

22.Details of Authorised Signatory

-01-Table-22a-01-Table-22b-01-Table-22c

23.Details of Authorised Representative-01-Table-23a-01-Table-23b

24.State Specific Information Profession Tax Enrolment Code (EC) No. Profession Tax Registration Certificate (RC) No. State Excise License No. and the name of the person in whose name Excise License is held

(a)Field 1

(b)Field 2

(c)....

(d).....

(e)Field n

25.Document Upload A customized list of documents required to be uploaded (refer rule 8) as per the field values in the form.

26.Consent I on behalf of the holder of Aadhaar number give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

27.Verification (by authorised signatory)I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom

REG-01-verification

List of documents to be uploaded

1 Photographs (wherever specified in the Application Form)
  1. (a) Proprietary Concern – Proprietor
  2. (b) Partnership Firm / Limited Liability Partnership – Managing/Authorised/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)
  3. (c) Hindu Undivided Family – Karta
  4. (d) Company – Managing Director or the Authorised Person
  5. (e) Trust – Managing Trustee
  6. (f) 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)
  7. (g) Local Authority – Chief Executive Officer or his equivalent
  8. (h) Statutory Body – Chief Executive Officer or his equivalent
  9. (i) Others – Person in Charge
2 Constitution of Business: 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.
3 Proof of Principal Place of Business:
  1. (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.
  2. (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.
  3. (c) For premises not covered in (a) and (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.
  4. (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.
  5. (e) If the principal place of business is located in a Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded.
4 Bank Account Related Proof: Scanned copy of the first page of Bank passbook orthe 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.
5 Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed

REG-01-Signatory

Instructions for submission of Application for Registration

1) Enter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.

2) Provide E-mail Id and Mobile Number of authorised signatory for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.

3) Applicant need to upload scanned copy of the declaration signed by theProprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.

4) The following persons can digitally sign the application for new registration:-

Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
PartnershipManaging / Authorised Partners
Hindu Undivided FamilyKarta
Private Limited CompanyManaging / Whole-time Directors
Public Limited CompanyManaging / Whole-time Directors
Society/ Club/ Trust/ AOP Members of Managing Committee
Government DepartmentPerson In charge
Public Sector UndertakingManaging / Whole-time Director
Unlimited CompanyManaging/ Whole-time Director
Limited Liability PartnershipDesignated Partners
Local AuthorityChief Executive Officer or Equivalent
Statutory BodyChief Executive Officer or Equivalent
Foreign CompanyAuthorised Person in India
Foreign Limited Liability Partnership Authorised Person in India
Others (specify) Person In charge

5) Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person.

6) State specific information are relevant for the concerned State only.

7) Application filed by undermentioned persons shall be signed digitally:

Sr. NoType of ApplicantType of Signature required
1
  1. Private Limited Company
  2. Public Limited Company
  3. Public Sector Undertaking
  4. Unlimited Company
  5. Limited Liability Partnership
  6. Foreign Company
  7. Foreign Limited Liability
  8. Partnership
Digital Signature Certificate (DSC)- Class-2 and above.
2Other than above Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified

8) All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information.

9) Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment.

10) No fee is payable for filing application for registration.

11) Authorised signatory shall not be a minor.

12) Any person having multiple business1places of 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.

13) After approval of application, registration certificate shall be made available on the common portal.

14) Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART –A of the application which can be used for filling up details in PART-B of the application. TRN will be available on the common portal for a period of 15 days.

15) Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

16) Government departments applying for registration as suppliers may not furnish Bank Account details.

217) Taxpayers who want to pay tax by availing benefit of notification No. 2/2019 – Central Tax (Rate) dated 07.03.2019, as amended, shall indicate such option at serial no. 5 and 6.1(iii) of this Form.

1 Substitued in Central Goods and Services Tax (Amendment) Rules, 2017, vide Notification No. 03/2019 Central Tax (dated 29th January 2019)
2Inserted in Central Goods and Services Tax (Third Amendment) Rules, 2019,vide Notification No.20/2019 Central Tax (dated 23rd April 2019)