GST Registration by a person supplying online information and Data Base

GOODS AND SERVICES TAX REGISTRATION

BY A PERSON SUPPLYING ONLINE INFORMATION AND DATA BASE

FORM GST REG-10

The Goods and Services Tax Act is likely to come into force with effect from 1.7.2017.

Application for Registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person under Goods and Services Tax Act has to be filed in FORM GST REG-10.

No fees for registration under GST Act.

Description	Details
PAN/TAN	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
Mobile Number	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.
E-mail address	The email address declared shall be verified through a separate one-time password sent to the said e-mail address
Online verification.	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.
Who can apply for registration?	Tax Deductor Tax Collector DDO / Person responsible for deducting tax / collecting tax/Authorised Signatory
Documents required for registration to be uploaded (photos)	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
What are the personal details to be furnished	·     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
Other Registration details to be furnished	·     GSTIN ·     IEC (Importer Exporter Code)
Deed documents required for registration for other than Proprietor concerns	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.
Address Proof documents to be uploaded	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.
Who can sign the Registration application	Person who is acting as DDO/Person deducting/collecting tax can sign the application.
Type of Digital Signature Required	Type of Applicant Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership	Type of Signature required Digital Signature Certificate (DSC) – Class-2 and above.
	Other than above	Digital Signature Certificate Class 2 and above e-Signature or any other mode as may be notified.