Form GST REG-07
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
Part–A
List of documents to be uploaded (not applicable to
a department or establishment of the Central
Government or State Government or Local Authority or Governmental
agencies):-
Proof of Principal 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.(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 Special Economic
Zone or the applicant is an Special
Economic Zone developer, necessary documents/certificates issued by
Government of India are required to
be uploaded
Instructions for submission ofapplication for registration as Tax
Deductor/Tax Collector.
1) Enter name of Tax Deductor/Tax Collector as recorded on Tax Deduction
and Collection Account Number/
Permanent Account Number of the Business. Tax Deduction and Collection
Account Number/Permanent
Account Number shall be verified with Income Tax database.
2) Provide Email Id and 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 filling up of the
application.
3) Person who is acting as DDO/ Person deducting/collecting tax can
sign the application.
4) The application filed by undermentioned persons shall be signed
digitally
| Sr. No | Type of Applicant | Digital Signature required |
|---|---|---|
| 1 |
|
Digital Signature Certificate (DSC)- Class-2 and above. |
| 2 | Other than above |
Digital Signature Certificate class 2 and above, e-Signature or any other mode as specified or as may be notified. |
5) All information relating to Permanent Account Number , Aadhaar, Director Identification Number,Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information.
6) Status of the application filed online can be tracked on the Common portal.
7) No fee is payable for filing application for registration.
8) Authorised shall not be a minor