GST Registration (India)- Instruction for filling Application for New Registration

By | October 11, 2016
(Last Updated On: January 15, 2017)

Instruction for filling Application for New Registration.

Form GST REG 01 (Application for Registration under Section 19(1) of Goods and Services Tax Act, 20–) has been prescribed for filling Application for New Registration under GST of India

List of documents to be uploaded as evidence for filling Application for New Registration under GST (GST REG 01 )

  1. Photographs (wherever specified in the Application Form)
    (a) Proprietary Concern – Proprietor
    (b) Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all
    partners is to be submitted but photos of only ten partners including that of Managing Partner
    is to be submitted)
    (c) HUF – Karta
    (d) Company – Managing Director or the Authorised Person
    (e) Trust – Managing Trustee
    (f) Association of Person or Body of Individual –Members of Managing Committee (personal
    details of all members is to be submitted but photos of only ten members including that of
    Chairman is to be submitted)
    (g) Local Authority – CEO or his equivalent
    (h) Statutory Body – CEO or his equivalent
    (i) Others – Person in Charge
  2. Constitution of Taxpayer: Partnership Deed in case of Partnership Firm, Registration
    Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
    Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
  3. Proof of Principal/Additional Place of Business:
    (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.
  4. Bank Account Related Proof:
    Scanned copy of the first page of Bank passbook / one page of Bank Statement
    Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern –
    containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
  5. Authorization Form:-
    For each Authorised Signatory mentioned in the application form, Authorization or copy of
    Resolution of the Managing Committee or Board of Directors to be filed in the following
    format:

Declaration for Authorised Signatory (Separate for each signatory)

I/We —

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

1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc>>

2.
3.

hereby solemnly affirm and declare that <<name of the authorized signatory>> to act as an
authorized signatory for the business << GSTIN – Name of the Business>> for which
application for registration is being filed/ is registered under the Goods and Service Tax Act,
20__.

All his actions in relation to this business will be binding on me/ us.

Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and
whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

S. No.    Full Name        Designation/Status          Signature

Acceptance as an authorized signatory

I <<(Name of the authorized signatory>> hereby solemnly accord my acceptance to act as
authorized signatory for the above referred business and all my acts shall be binding on the
business

Signature of Authorised Signatory

Place (Name)
Date Designation/Status

Instruction for filling Application for New Registration under GST (GST REG 01 )

  1. Enter Name of taxpayer as recorded on PAN of the Business. In case of Proprietorship concern, enter name of proprietor at Legal Name and mention PAN of the proprietor. PAN shall be verified with Income Tax database
  2. Provide Email Id and Mobile Number of primary authorized 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 the Proprietor/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. Following person can digitally sign application for New Registration under GST (GST REG 01)Digital sign GST registrationDigital Sign GST Registration -1
  5.  Information in respect of Authorized Representative is optional. Please select your Authorized
    representative from the list as provided under Tax Return Preparer (TRP).
  6. State specific information are relevant for the concerned State only.
  7. Application filed by undermentioned persons shall be signed digitally:-Digital sign mandatory GST Registration
  8. All information related to PAN, Aadhaar, DIN, CIN shall be online validated by the system and
    Acknowledgment Receipt Number will be generated after successful validation of all the filled information.
  9. Status of the online filed Application can be tracked on the Common Portal.
  10. No fee is payable for filing application for registration.
  11. Authorised signatory should not be a minor.
  12. Any person having multiple business verticals within a State, requiring a separate
    registration for any of its business verticals under sub-section (2) of section 19 shall need to
    apply in respect of each of the verticals subject to the following conditions: Such person has
    more than one business vertical as defined under sub-section (18) of section 2 of the Act.
  13. A registered taxable person eligible to obtain separate registration for business verticals
    may file separate application in FORM GST REG-1 in respect of each such vertical.
  14. After approval of application Registration Certificate shall be made available indicating all
    additional places of business for the principal place of business and separate registration
    certificate for every declared additional place of business indicating the address of that place
    besides address of principal place of business. Such certificate shall be made available to the
    applicant on the Common Portal.
  15. The certificate of registration shall be effective from the date on which the person
    becomes liable to registration where the application for registration has been submitted within
    30 days from such date. In case application for registration is filled after 30 days, certificate
    of registration shall be effective from the date of registration

GST Registration Steps

 

Free Education Guide on Goods & Service Tax (GST)


SR NoTopic -GSTResources
1Model GST LawModel GST Law
2GST OverviewGoods and Services Tax (GST): An Overview
  Integrated Goods & Service Tax (IGST) Act Overview
  Meaning and Scope of Supply
  Time of Supply
  Place of Supply of Goods and Service under GST
  Valuation in GST
   Levy of GST & Exemption from Tax
  Job Work under Goods & Service Tax (GST)
  Electronic Commerce under Goods & Service Tax (GST)
3Transition to GSTTransitional Provisions in Goods & Service Tax (GST)
4RegistrationGST Registration FAQ’s
  GST Registration Process -Video
  GST -Draft Registration Rules
  GST -Draft Registration Formats
5InvoiceGST Draft Invoice Rules released by CBEC
  GST Draft Invoice formats Released by CBEC
6Input Tax CreditInput Tax Credit under Goods & Service Tax (GST)
  Concept of Input Service Distributor in Goods & Service Tax (GST)
7PaymentGST Payment of Tax
  GST Draft Payment Rules Released by CBEC
  GST Draft Payment formats Released by CBEC
8RefundsRefund under GST
  Draft GST Refund Forms released by CBEC
  Draft GST Refund Rules released by Govt
9ReturnsReturns Process and matching of Input Tax Credit under GST
  Draft GST Return Rules Released by Govt
  Draft GST Return Formats released by Govt
10Assessment and AuditAssessment and Audit under GST
11Inspection, Search, Seizure and ArrestInspection, Search, Seizure and Arrest under GST
12Offences, Penalty, Prosecution & CompoundingOffences, Penalty, Prosecution & Compounding in GST
13Demands and RecoveryDemands and Recovery under GST
14Appeals and ReviewAppeals, Review and Revision in GST
15Advance RulingAdvance Ruling in Goods and Service Tax (GST)
16Settlement CommissionSettlement Commission in Goods and Service Tax (GST)
17GST PortalFrontend Business Process on GST Portal

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