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. © 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