This form was made and amended vide the following notifications • Central Tax Notification No. 03/2019 (dated 29th January 2019) • Central Tax Notification No. 02/2020 (dated 01st January 2020)
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 nontax online recipient referred to in section 14 of the Integrated Goods and Services Tax Act,2017
PART – A
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
6[E-mail Id and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant].
17.Details of Bank Accounts (s)
Details of Bank Account 1
Note – Add more accounts ——
18.Details of the Goods supplied by the Business
19.Details of Services supplied by the Business.
20. Details of Additional Place(s)of Business
21.Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.
22.Details of Authorised Signatory
23.Details of Authorised Representative
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
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
List of documents to be uploaded
|1||Photographs (wherever specified in the Application Form)
|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:
|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|
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|
|Partnership||Managing / Authorised 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/ Whole-time Director|
|Limited Liability Partnership||Designated Partners|
|Local Authority||Chief Executive Officer or Equivalent|
|Statutory Body||Chief Executive Officer or Equivalent|
|Foreign Company||Authorised 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. No||Type of Applicant||Type of Signature required|
||Digital Signature Certificate (DSC)- Class-2 and above.|
|2||Other 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) 3 Substituted in Central Goods and Services Tax (Amendment) Rules, 2020. vide Notification No.02/2020 Central Tax (dated 01st January, 2020)