GOODS AND SERVICES TAX
REGISTRATION
BY A TAX DEDUCTOR
FORM GST REG-07
The Goods and Services Tax Act is likely to come into
force with effect from 1.7.2017.
Application for Registration as Tax Deductor at Source
(under Section 51) or Tax Collector at Source (under Section 52) under Goods
and Services Tax Act has to be filed in FORM
GST REG-07.
No fees for registration under GST Act.
Description
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Details
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PAN/TAN
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The Tax Deductor
/ Tax Collector as recorded on TAN/PAN shall be verified with the Income Tax
Database
PAN of the
Business
PAN of
Individual in case of Proprietorship concern
TAN if PAN not
applicable
|
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Mobile Number
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The Mobile
number of DDO (Drawing and Disbursing Officer)/Person responsible for
deducting tax/collecting tax for verification and future communication which
will be verified through One Time Passwords to be sent separately, before
filing up the application.
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E-mail address
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The email
address declared shall be verified through a separate one-time password sent
to the said e-mail address
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Online
verification.
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All information relating to PAN, Aadhaar, DIN, CIN will be verified
online by the system and Acknowledgement Receipt Number will be generated
after successful validation of all the filled information.
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Who can apply for registration?
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Tax Deductor
Tax Collector
DDO / Person
responsible for deducting tax / collecting tax/Authorised Signatory
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Documents
required for registration to be uploaded
(photos)
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Photographs (wherever specified in the Application Form)
·
Proprietary Concern – Proprietor
·
Partnership Firm /
LLP
– Managing/Authorized/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)
· HUF – Karta
· Company – Managing Director or the Authorized Person
· Trust – Managing Trustee
·
(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)
·
Local Authority – CEO or his equivalent
· Statutory Body – CEO or his equivalent
· Others – Person in Charge
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What are the
personal details to be furnished
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·
Name as per PAN
·
Photo
·
Name of Father
·
Date of Birth
·
Gender
·
Mobile Number
·
Email address
·
Telephone Number with STD Code
·
PAN Card
·
Aadhaar Number
·
Citizenship details
·
Passport Number
·
Residential address
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Other
Registration details to be furnished
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·
GSTIN
·
IEC (Importer Exporter Code)
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Deed documents
required for registration for other than Proprietor concerns
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Constitution of Business details like:
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.
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Address Proof documents to be uploaded
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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.
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.
e) If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents / certificates issued by Government of India are required to be uploaded.
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Who can sign the Registration application
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Person who is acting as DDO/Person
deducting/collecting tax can sign the application.
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Type of Digital Signature Required
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Type of Applicant
Private Limited
Company
Public Limited
Company
Public Sector
Undertaking
Unlimited
Company
Limited
Liability Partnership
Foreign Company
Foreign Limited
Liability Partnership
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Type of Signature required
Digital
Signature Certificate (DSC) – Class-2 and above.
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Other than above
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Digital
Signature Certificate Class 2 and above
e-Signature
or
any other mode
as may be notified.
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