FORM GST REG-01: Application for Registration

Important Keyword: GST, CGST, IGST, SGST, UTGST FORM GST REG-01, Application for Registration, Section 51 IGST Act 2017, Section 52 IGST Act 2017, Section 14 IGST Act 2017.

FORM GST REG-01

[See rule 8(1)]

GST: 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 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the IGST Act, 2017)

Part –A

State /UT –    District –

(i)	Legal Name of the Business: (As mentioned in Permanent Account Number)
(ii)	Permanent Account Number : (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)
(iii)	Email Address :
(iv)	Mobile Number :
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B. 1[E-mail Id and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant].
Part –B
1.		Trade Name, if any
2.		Constitution of Business (Please Select the Appropriate)
(i) Proprietorship					(ii) Partnership
(iii) Hindu Undivided Family					(iv) Private Limited Company
(v) Public Limited Company					(vi) Society/Club/Trust/Association of Persons
(vii) Government Department					(viii) Public Sector Undertaking
(ix) Unlimited Company					(x) Limited Liability Partnership
(xi) Local Authority					(xii) Statutory Body
(xiii)      Foreign    Limited Liability Partnership					(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
3.			Name of the State	⏏		District		⏏
4.			Jurisdiction	State			Centre
				Sector, Circle, Ward, Unit, etc. others

			(specify)
5.	Option for Composition		Yes                No
6.         Composition Declaration I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme.
6.1 Category of Registered Person<tick in check box>
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.
7.	Date of commencement of business			DD/MM/YYYY
8.	Date on which liability to register arises			DD/MM/YYYY
9.	Are you applying for registration as a casual taxable person?			Yes			No
10.	If selected ‘Yes’ in Sr. No. 9, period for which registration is required			From DD/MM/YYYY			To DD/MM/YYYY
11.	If selected ‘Yes’ in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration
Sr. No.	Type of Tax			Turnover (Rs.)			Net Tax Liability (Rs.)
(i)	Integrated Tax
(ii)	Central Tax
(iii)	State Tax
(iv)	UT Tax
(v)	Cess
	Total
	Payment Details
	Challan Identification Number			Date			Amount

2[12.	Are you applying for registration as a SEZ Unit?	Yes		No
	(i) Select name of SEZ
	(ii) Approval order number and date of order
	(iii) Period of validity	From	DD/MM/YYYY	To	DD/MM/YYYY

	(iv) Designation of approving authority
13.	Are you applying for registration as a SEZ Developer?	Yes			No
	(i) Select name of SEZ Developer
	(ii) Approval order number and date of order
	(iii) Period of validity	From		DD/MM/YYYY	To	DD/MM/YYYY
	(iv) Designation of approving authority				]
14.	Reason to obtain registration:
	(i) Crossing the threshold		(viii) Merger /amalgamation of two or more registered persons
	(ii) Inter-State supply		(ix) Input Service Distributor
	(iii) Liability to pay tax as recipient of goods or services u/s 9(3) or 9(4)		(x) Person liable to pay tax u/s 9(5)
	(iv) Transfer of business which includes change in the ownership of business (if transferee is not a registered entity)		(xi) Taxable person supplying through e- Commerce portal
	(v) Death of the proprietor (if the successor is not a registered entity)		(xii) Voluntary Basis
	(vi) De-merger		(xiii) Persons supplying goods and/or services on behalf of other taxable person(s)
	(vii) Change in constitution of business		(xiv) Others (Not covered above) – Specify
15.	Indicate existing registrations wherever applicable
Registration number under Value Added Tax
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 Identify 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 (Please specify)

16.

(a) Address of Principal Place of Business

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Taluka/Block

State

PIN Code

Latitude

Longitude

(b) Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

(c) Nature of premises

Own

Leased

Rented

Consent

Shared

Others (specify)

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Supplier of services

Office/Sale Office

Leasing Business

Recipient of goods or services

EOU/ STP/ EHTP

Works Contract

Export

Import

Others (Specify)

1. Details of Bank Accounts (s)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note – Add more accounts ——

1. Details of the Goods supplied by the Business

Please specify top 5 Goods
Sr. No.	Description of Goods	HSN Code (Four digit)
(i)
(ii)
…
(v)

1. Details of Services supplied by the Business.

Please specify top 5 Services
Sr. No.	Description of Services	HSN Code (Four digit)
(i)
(ii)
…
(v)

• Details of Additional Place(s) of Business

Premises 1

(a) Details of Additional Place of Business

Building No/Flat No

Floor No

Name of the Premises/ Building

Road/Street

City/Town/Locality/ village

District

Block/Taluka

State

PIN Code

Latitude

Longitude

(b) Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

(c) Nature of premises

Own

Leased

Rented

Consent

Shared

Others

(specify)

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Supplier of services

Office/Sale Office

Leasing Business

Recipient of goods or services

EOU/ STP/ EHTP

Works Contract

Export

Import

Others (specify)

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

Particulars	First Name	Middle Name	Last Name
Name
Photo
Name of Father
Date of Birth	DD/MM/YYYY	Gender	<Male, Female, Other>
Mobile Number		Email address
Telephone No. with STD

Designation /Status		Director Identification Number (if any)
Permanent Account Number		Aadhaar Number
Are you a citizen of India?	Yes / No	Passport No. (in case of foreigners)
Residential Address
Building No/Flat No		Floor No
Name of the Premises/Building		Road/Street
City/Town/Locality/Village		District
Block/Taluka
State		PIN Code
Country (in case of foreigner only)		ZIP code

• Details of Authorised Signatory

Checkbox for Primary Authorised Signatory Details of Signatory No. 1

Particulars	First Name		Middle Name			Last Name
Name
Photo
Name of Father
Date of Birth	DD/MM/YYYY		Gender			<Male, Female, Other>
Mobile Number			Email address
Telephone No. with STD
Designation /Status					Director Identification Number (if any)
Permanent Account Number					Aadhaar Number
Are you a citizen of India?	Yes / No				Passport No. (in case of foreigners)
Residential Address in India
Building No/Flat No				Floor No

Name of the Premises/Building		Road/Street
Block/Taluka
City/Town/Locality/Village		District
State		PIN Code

• Details of Authorised Representative

Enrolment ID, if available
Provide following details, if enrolment ID is not available
Permanent Account Number
Aadhaar, if Permanent Account Number is not available
	First Name			Middle Name				Last Name
Name of Person
Designation / Status
Mobile Number
Email address
Telephone No. with STD					FAX No. with STD

• 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

• Field 1
  • Field 2
  • ….

(d)                                            …..

(e)                                            Field n

• Document Upload

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

• Consent

I, on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give consent to GST Network” to obtain my details from UIDAI for the purpose of authentication. “GST 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.

• 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

Signature

Place:	Name of Authorised Signatory ….……………………
Date:	Designation/Status……………………………………

GST: List of documents to be uploaded:-

1.

Photographs (wherever specified in the Application Form) Proprietary Concern – ProprietorPartnership 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)Hindu Undivided Family – KartaCompany – Managing Director or the Authorised PersonTrust – Managing TrusteeAssociation 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 – Chief Executive Officer or his equivalentStatutory Body – Chief Executive Officer or his equivalentOthers – 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: 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. 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. 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. 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.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 3[, where details of such Account are furnished:] 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.

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 in the following format: Declaration for Authorised 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 authorised signatory, (status/designation)>>is hereby authorised, vide resolution No. … dated….. (copy submitted herewith), to act as an authorised signatory for the business <<GSTIdentification Number – 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 the person competent to sign Name: Designation/Status: (Name of the proprietor/Business Entity)     Acceptance as an authorised signatory   I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place: (Name) Place: Date: Designation/Status:

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. ⁴[****]

• 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.

• The following persons can digitally sign the application for new registration: –

Constitution of Business	Person who can digitally sign the application
Proprietorship	Proprietor
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

• 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.

• State specific information are relevant for the concerned State only.

• Application filed by undermentioned persons shall be signed digitally: –

Sr. No	Type of Applicant	Type of Signature required
1.	Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership	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

• 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.
• Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment.
• No fee is payable for filing application for registration.
• Authorised signatory shall not be a minor.
• Any person having multiple ⁵[places of business] within a State, requiring a separate registration for any of its ⁶[places of business] shall need to apply separately in respect of each ⁷[place of business]
• After approval of application, registration certificate shall be made available on the common portal.
• 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.
• 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.

⁸[16. Government departments applying for registration as suppliers may not furnish Bank Account details.]

⁹[17. 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 Substituted vide Notification No. 26/2022-CT dated 26.12.2022. ² Substituted vide Notification No. 02/2020-CT dated 01.01.2020. ³ Inserted vide Notification No. 31/2019 – CT dated 28.06.2019.

⁴ Omitted vide Notification No. 26/2022-CT dated 26.12.2022.

⁵ Corrigendum, dated 05.02.2019

⁶ Corrigendum, dated 05.02.2019

⁷ Corrigendum, dated 05.02.2019

⁸ Inserted by Notification No. 22/2017-CT dated 17.08.2017.

⁹ inserted by Notification No. 20/2019-CT dated 23.04.2019.

Read More: Circular No. 213/07/2024-GST: Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

Web Stories: Circular No. 213/07/2024-GST: Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

Official Income Tax Return filing website: https://incometaxindia.gov.in/