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
GST REG – 10
GST
1[Form GST REG-10
[See rule 14(1)]
2[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
3[(ii a)
Type of supply
(a) Supply of online money gaming
(b) Supply of online information and database access or retriev
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ar, if any
Address of the Authorised Signatory
Address line 1
Address line 2
Address line 3
4[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 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
5[7
Declaration
I hereby s
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n 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) 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.
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 authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered o
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as an authorised 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 authorised signatory
I <<(Name of 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
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; 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 6[or section 14A, as the case may be,] of Integrated Goods and Services Tax Act, 2017.]
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Notes:-
1. Substituted vide Notification No. 75/2017 Dated 29-12-2017, before it was read as,
Form GST REG-10
2. Substituted vide NOTIFICATION NO. 51/2023 – Central Tax dated 29-09-2023 w.e.f. 01-10-2023 before it was read as,
“Application for registration of person supplying online
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e
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
Place: Name of Authorised Signatory:
Date: &n
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il Address of the Authorised Signatory
(vii) Mobile Number of the Authorised Signatory (+91)
Note – Relevant information submitted above is subject to online verification, where practicable, before
proceeding to fill up Part-B.
Part -B
Details of Authorised Signatory (shall be resident of India)
First Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Middle Name
Address of the Authorised Signatory
Last Name
Male/Female / Others
DD/MM/YYYY
Address line 1
Address line 2
Address line 3
Date of commencement of the online service in India.
2.
DD/MM/YYYY
3
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3…
Jurisdiction
Details of Bank Account
Account Number
5
Bank Name
Documents Uploaded
6
Center
Type of account
Branch Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
I hereby solemnly affirm and declare that the inform
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erty 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.
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 authorisation
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
4
containing the Account No., Name of the
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