DEMO|

CGST FORMS
REGISTRATION

Body

Form GST REG-10

[See Rule 14(1)]

Application for registration of person supplying online money gaming from a place outside India to a person in India or for registration of person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient in India.

Part - A

(i) Legal Name of the person  
(ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country  
(iia) Type of supply (a) Supply of online money gaming

(b) Supply of online information and database access or retrieval services

(c) Both (a) and (b) above"

(iii) Name of the Authorised Signatory  
(iv) Email Address of the Authorised Signatory  
(v)

Name of the representative appointed in India, if any  
(a) Permanent Account Number of the representative in India  
(b) Email Address of the representative in India  
(c) Mobile Number of the representative in India (+91)  
Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.

Part -B

1

Details of Authorized Signatory
First Name Middle Name Last Name
Photo  
Gender Male / Female / Others
Designation  
Date of Birth DD/MM/YYYY
Father's Name  
Nationality  
Aadhaar, if any  
Address of the Authorised signatory. Address line 1
Address Line 2
Address line 3
2. Date of commencement of the online service or online money gaming in India. DD/MM/YYYY
3 Uniform Resource Locators (URLs) of the website/platform/name of the application, etc, as applicable through which online money gaming or online information and database access or retrieval services are provided:

1.

2.

3.

4 Jurisdiction Center  Bengaluru West, CGST Center Commissionerate
5 Details of Bank Account of representative in India(if appointed)
 
Account Number   Type of account  
Bank Name   Branch Address   IFSC  

 

6 Documents Uploaded

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

7 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. I, ........................................ hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-taxable online recipient located in taxable territory(in case of online information and database access or retrieval services) and/or from the recipient located in taxable territory (in case of online money gaming) and deposit the same with Government of India.

Place: Signature
Date:  Name of Authorised Signatory:
  Designation:"

Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:-

1 Proof of Place of Business of representative in India, if any:

(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.

2 Proof of :

Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorization letter.

Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India

Scanned copy of License is issued by origin country

Scanned copy of Clearance certificate issued by Government of India

3 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.

4. Scanned copy of documents regarding appointment as representative in India, if applicable
5 Authorization Form:-

For Authorised Signatory mentioned in the application form, Authorization 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 ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorized signatory>> to act as an authorized signatory for the business << 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 is in charge.

S. No. Full Name Designation/Status Signature
1      

Acceptance as an authorized signatory

I <<(Name of authorized signatory>> hereby solemnly accord my acceptance to act as authorized signatory for the above referred business and all my acts shall be binding on the business.

  Signature of Authorised Signatory
  Place
(Name)  
   
Date:  
Designation/Status  

Instructions -

    1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC).

    2. Appointed representative in India shall have the meaning as specified under section 14 or section 14A, as the case may be, of Integrated Goods and Services Tax Act, 2017.