Form GST REG-26 (Application for Enrolment of Existing Taxpayer)

Form GST REG-26

[See rule 24(2)]

 

Application for Enrolment of Existing Taxpayer
Taxpayer Details
1. Provisional ID
2. Legal Name (As per Permanent Account Number )
3. Legal Name (As per State/Center)
4. Trade Name, if any
5. Permanent Account Number of Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. as applicable
7B. Center Jurisdiction
8. Reason of liability to obtain Registration		Registration under earlier law
9. Existing Registrations
Sr. No.	Type of Registration		Registration Number		Date of Registration
1	TIN Under Value Added Tax
2	Central Sales Tax Registration Number
3	Entry Tax Registration Number
4	Entertainment Tax Registration Number
5	Hotel And Luxury Tax Registration Number
6	Central Excise Registration Number
7	Service Tax Registration Number
8	Corporate Identify Number/Foreign Company Registration
9	Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number
10	Import/Exporter Code Number
11	Registration Under Duty Of Excise On Medicinal And Toiletry Act
12	Others (Please specify)
10. Details of Principal Place of Business
Building No. /Flat No.				Floor No

 

Name of the Premises/Building						Road/Street
Locality/Village						District
State						PIN Code
Latitude						Longitude
Contact Information
Office Email Address						Office Telephone Number
Mobile Number						Office Fax No
10A. Nature of Possession of Premises			(Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory / Manufacturing		Wholesale Business				Retail Business	Warehouse/Depot
Bonded Warehouse		Service Provision				Office/Sale Office	Leasing Business
Service Recipient		EOU/ STP/ EHTP				SEZ	Input Service Distributor (ISD)
Works Contract		Others (Specify)
11. Details of Additional Places of Business
Building No/Flat No						Floor No
Name of the Premises/Building						Road/Street
Locality/Village						District
State						PIN Code
Latitude (Optional)						Longitude(Optional)
Contact Information
Office Email Address					Office Telephone Number
Mobile Number					Office Fax No
11A.Nature of Possession of Premises				(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory / Manufacturing		Wholesale Business				Retail Business	Warehouse/Depot
Bonded Warehouse		Service Provision				Office/Sale Office	Leasing Business
Service Recipient		EOU/ STP/ EHTP				SEZ	Input Service Distributor (ISD)
Works Contract		Others   (Specify)
Add More ——–
12. Details of Goods/ Services  supplied by the Business
Sr. No.	Description of Goods							HSN Code
Sr. No.	Description of Services							HSN Code

 

13. Total Bank Accounts maintained by you for conducting Business

Sr. No.

Account Number

Type of Account

IFSC

Bank Name

Branch Address

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

Name

<First Name>

<Middle Name>

<Last Name>

<Photo>

Name of Father/Husband

<First Name>

<Middle Name>

<Last Name>

Date of Birth

DD/ MM/ YYYY

Gender

<Male, Female, Other>

Mobile Number

Email Address

Telephone Number

Identity Information

Designation

Director Identification Number

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

<Yes/No>

Passport Number

Residential Address

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

Locality/Village

District

State

PIN Code

15. Details of Primary Authorised Signatory

Name

<First Name>

<Middle Name>

<Last Name>

<Photo>

Name of Father/Husband

<First Name>

<Middle Name>

<Last Name>

Date of Birth

DD / MM / YYYY

Gender

<Male, Female, Other>

Mobile Number

Email Address

Telephone Number

Identity Information

Designation

Director Identification Number

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

<Yes/No>

Passport Number

Residential Address

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

Locality/Village

District

 

State			PIN Code
Add More —
List of Documents Uploaded A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with provision to upload relevant document against each entry in the list. (Refer instruction)
16.    Aadhaar Verification I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network” to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax 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.
17. Declaration 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. Digital Signature/E-Sign
Name of the Authorised Signatory				Place
Designation of Authorised Signatory				Date

 

Instructions for filing of Application for enrolment

1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:
3. 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) I —

(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 authorised signatory>> to act as an authorised signatory for the business << Goods and Services Tax Identification Number – Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017.

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.

1. No. Full Name Designation/Status   Signature

 

1.

 

2.

 

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.

 

 

 

 

Signatory

 

 

Date Place

Signature         of         Authorised

 

Designation/Status

 

 

Instructions for filing online form

• Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax Department for log in on the GST
• Correct Email address and Mobile number of the Primary Authorised Signatory are to be The Email address and Mobile Number would be filled as contact information of the Primary  Authorised

Signatory.

• E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first
• Taxpayer shall  require  to  fill  the  information  required  in  the  application  form  related  details  of

Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories.

• Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be
• 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 he/she declares a person as Authorised Signatory as per Annexure specified. Documents required to be uploaded as evidence are as follows:-

 

1.	Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern – Proprietor Partnership Firm / Limited Liability Partnership – Managing/ Authorised 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) Hindu Undivided Family – Karta Company – Managing Director or the Authorised Person Trust – Managing Trustee 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) Local Body – Chief Executive Officer or his equivalent Statutory Body – Chief Executive Officer or his equivalent Others – 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 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) 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.
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	For each Authorised Signatory:  Letter of Authorisation or copy of Resolution of the  Managing Committee or Board of Directors to that effect as specified.

    After  submitting  information  electronic  signature   shall    be  required.          Following  person  can electronically sign application for enrolment:-

 

 

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 and Managing Director/Whole Time Director/ Chief Executive Officer
Public Limited Company	Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer
Society/ Club/ Trust/ AOP	Members of Managing Committee
Government Department	Person In charge
Public Sector Undertaking	Managing / Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer
Unlimited Company	Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer
Limilted 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	Person In charge

 

    Application is required to be mandatorily digitally signed as per following :-

Sl. No

Type of Applicant

Digital 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

Note :-  1. Applicant shall require to register their DSC on common portal.

2. e-Signature facility will be available on the common portal for Aadhar

 

All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number, Limited Liability Partnership Identification Number shall be online validated by the system and Acknowledgment Reference Number will be generated after successful validation of all the filled up information.

Status of the online filed Application can be tracked on the common portal.

 

 

1. Authorised signatory should not be
2. No fee is applicable for filing application for

 

Acknowledgement

 

Download Form GST REG-26 in Word Formats