{"id":6348,"date":"2017-07-22T12:13:00","date_gmt":"2017-07-22T06:43:00","guid":{"rendered":""},"modified":"2017-07-22T12:13:00","modified_gmt":"2017-07-22T06:43:00","slug":"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-r","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6348","title":{"rendered":"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"},"content":{"rendered":"<p>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<br \/>GST REG &#8211; 10<br \/>GST<br \/>1[Form GST REG-10<br \/>\n[See rule 14(1)]<br \/>\n2[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.]<br \/>\nPart -A<br \/>\n\t(i)&nbsp;<br \/>\n\tLegal name of the person&nbsp;&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t(ii)&nbsp;<br \/>\n\tTax identification number or unique number on the basis of which the entity is identified by the Government of that country&nbsp;&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t3[(ii a)<br \/>\nType of supply<br \/>\n (a) Supply of online money gaming<br \/>\n (b) Supply of online information and database access or retriev<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ar, if any&nbsp;<br \/>\n\t&nbsp;<br \/>\n\tAddress of the Authorised Signatory&nbsp;<br \/>\n\tAddress line 1&nbsp;<br \/>\n\tAddress line 2<br \/>\n\tAddress line 3&nbsp;<br \/>\n\t4[2.<br \/>\nDate of commencement of the online service&nbsp;<br \/>\nor online money gaming in India.<br \/>\n\tDD\/MM\/YYYY<br \/>\n\t3<br \/>\nUniform 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:&nbsp;<br \/>\n1.&nbsp;<br \/>\n2.&nbsp;<br \/>\n3.]<br \/>\n\t4&nbsp;<br \/>\n\tJurisdiction&nbsp;<br \/>\n\tCenter&nbsp;<br \/>\n\t&nbsp;Bengaluru West, CGST Commissionerate<br \/>\n\t5&nbsp;<br \/>\n\tDetails of Bank Account of representative in India (if appointed)&nbsp;<br \/>\n\tAccount Number&nbsp;<br \/>\n\t&nbsp;<br \/>\n\tType of account&nbsp;<br \/>\n\t&nbsp;<br \/>\n\tBank Name&nbsp;<br \/>\n\t&nbsp;<br \/>\n\tBranch Address&nbsp;<br \/>\n\t&nbsp;<br \/>\n\tIFSC&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t6&nbsp;<br \/>\n\tDocuments Uploaded<br \/>\n\tA customized list of documents required to be uploaded (refer Instruction) as per the field values in the form &nbsp;<br \/>\n\t5[7<br \/>\nDeclaration&nbsp;&nbsp;<br \/>\nI hereby s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>n India, if any:<br \/>\n\t(a) For own premises &#8211;<br \/>\n\tAny document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.<br \/>\n\t(b) For Rented or Leased premises &#8211;<br \/>\n\tA 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.<br \/>\n\t(c) For premises not covered in (a) and (b) above &#8211;<br \/>\n\tA 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.<br \/>\n\tFor shared properties also, the same documents may be uploaded.<br \/>\n\t2.<br \/>\n\tProof of :<br \/>\n\tScanned 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.<br \/>\n\tScanned copy of Certificate of Incorporation if the Company is registered o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> 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.<br \/>\n\tAll his actions in relation to this business will be binding on me\/ us.<br \/>\n\tSignatures of the persons who is in charge.<br \/>\n\tS. No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Full Name&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Designation\/Status Signature<br \/>\n\t1.<br \/>\n\t&nbsp;&nbsp;&nbsp; Acceptance as an authorised signatory<br \/>\n\t&nbsp;<br \/>\n\tI <<(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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Designation\/Status<br \/>\n\t&nbsp;<br \/>\nInstructions &#8211;<br \/>\n1. 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).<br \/>\n2. 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.]<br \/>\n&nbsp;<br \/>\n********************<br \/>\nNotes:-<br \/>\n1. Substituted vide Notification No. 75\/2017 Dated 29-12-2017, before it was read as,<br \/>\nForm GST REG-10<br \/>\n2. Substituted vide NOTIFICATION NO. 51\/2023 &#8211; Central Tax dated 29-09-2023 w.e.f. 01-10-2023 before it was read as,<br \/>\n&#8220;Application for registration of person supplying online<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e<br \/>\n\tRegistrant. 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.&nbsp; Signature<br \/>\n\t&nbsp;<br \/>\n\tPlace: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name of Authorised Signatory:<br \/>\n\t&nbsp;<br \/>\n\tDate:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#038;n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>il Address of the Authorised Signatory<br \/>\n(vii) Mobile Number of the Authorised Signatory (+91)<br \/>\nNote &#8211; Relevant information submitted above is subject to online verification, where practicable, before<br \/>\nproceeding to fill up Part-B.<br \/>\nPart -B<br \/>\nDetails of Authorised Signatory (shall be resident of India)<br \/>\nFirst Name<br \/>\nPhoto<br \/>\nGender<br \/>\nDesignation<br \/>\nDate of Birth<br \/>\nFather&#39;s Name<br \/>\nNationality<br \/>\nAadhaar, if any<br \/>\nMiddle Name<br \/>\nAddress of the Authorised Signatory<br \/>\nLast Name<br \/>\nMale\/Female \/ Others<br \/>\nDD\/MM\/YYYY<br \/>\nAddress line 1<br \/>\nAddress line 2<br \/>\nAddress line 3<br \/>\nDate of commencement of the online service in India.<br \/>\n2.<br \/>\nDD\/MM\/YYYY<br \/>\n3<br \/>\nUniform Resource Locators (URLs) of the website through which taxable services are provided:<br \/>\n1.<br \/>\n2.<br \/>\n3&#8230;<br \/>\nJurisdiction<br \/>\nDetails of Bank Account<br \/>\nAccount Number<br \/>\n5<br \/>\nBank Name<br \/>\nDocuments Uploaded<br \/>\n6<br \/>\nCenter<br \/>\nType of account<br \/>\nBranch Address<br \/>\nIFSC<br \/>\nA customized list of documents required to be uploaded (refer Instruction) as per the field values in the form<br \/>\nDeclaration<br \/>\nI hereby solemnly affirm and declare that the inform<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>erty Tax Receipt or Municipal Khata copy or copy of<br \/>\nElectricity Bill.<br \/>\n(c) For premises not covered in (a) and (b) above &#8211;<br \/>\nA copy of the Consent Letter with any document in support of the ownership of the premises of the<br \/>\nConsenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same<br \/>\ndocuments may be uploaded.<br \/>\nProof of :<br \/>\nScanned copy of the passport of the Non-resident tax payer with VISA details. In case of<br \/>\nCompany\/Society\/LLP\/FCNR\/ etc. person who is holding power of attorney with authorisation<br \/>\nletter.<br \/>\nScanned copy of Certificate of Incorporation if the Company is registered outside India or in India<br \/>\nScanned copy of License is issued by origin country<br \/>\nScanned copy of Clearance certificate issued by Government of India<br \/>\n3<br \/>\nBank Account Related Proof:<br \/>\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement<br \/>\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business Concern<br \/>\n4<br \/>\ncontaining the Account No., Name of the<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 IndiaGST REG &#8211; 10GST1[Form GST REG-10 [See rule 14(1)] 2[Application for &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6348\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;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&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6348","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6348"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6348\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}