Guide for Filing GST REG 01, Instruction for Filing GST Registration Form
Guide for Filing GST REG 01, Instruction for Filing GST Registration Form. Check Step by Step guide for how to Fill GST Registration Form REG 1. Every supplier whose aggregate turnover in a financial year exceeds twenty lakh rupees shall be liable to be registered under the Goods and Service Tax. He will be registered in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both.
In case where a person makes taxable supply of goods or services or both from a special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
Following States have been declared as special category States:
(i) Arunachal Pradesh ( ii) Assam (iii) Jammu & Kashmir (iv) Manipur (v) Meghalaya (vi) Mizoram (vii) Nagaland (viii) Sikkim (ix) Tripura (x) Himachal Pradesh & (xi) Uttarakhand.
Guide for Filing GST REG 01
Eligibility to apply for registration
- Every person shall have a PAN under the Income Tax Act 1961
- A person liable to deduct tax u/s 51 can have a Tax Deduction and Collection Number in lieu of PAN to apply.
- A Non resident taxable person may be granted registration on the basis of some other documents
- Any specialised agency of UNO or any other person notified by government shall be granted an Unique Identity number
Instructions for submission of Application for Registration
Legal Name of the Business: 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.
Permanent Account Number : (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)
Email Address : 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.
Mobile Number : 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.
Trade Name – Name of the taxpayer, will also be auto-populated at the time of logging into the common GST Portal.
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:-
|Type of Applicant||Type of Signature required|
||Digital Signature Certificate (DSC)- Class-2 and above.|
|Other than above||Digital Signature Certificate class 2 and above e-Signature
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 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
Documents Required for GST Registration
You have to required to prepare some of the documents as per the legal entity :-
a) In case of Sole Proprietorship Firm –
- Pan Card and Address Proof of the proprietor.
b) In case of Partnership Firm –
- Pan card of the Firm with the deed.
- Partnership registration certificate & partners id & address proof.
c) In case of Private Limited Company or One Person Company –
- Pan Card of the Company , COI , MOA & AOA of Company.
- Board Resolution with Directors Id & Address Proof.
d) In case of LLP (Limited Liability Partnership) –
- COI & Pan Card of Company.
- Deed + Partners Id & Address Proof