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Applicable Section: Section 139 of the Central Goods and Services Tax Act, 2017.
Applicable Rule : Rule 24(2) of Central Goods and Services Tax Rules, 2017.
Every person granted provisional GST registration must apply for final GST registration within 90 days (3 months) from the date of provisional registration. The application for final registration should be submitted through Form GST REG-26.
The applicant must submit an Authorisation Form, designating the person who will act as the Authorised Signatory for GST purposes
1. Login Information:
Log in to the GST Portal using your Provisional ID and password provided by the relevant State/Commercial Tax/Central Excise/Service Tax Department. Once the taxpayer has logged in, he must reset his password and user ID.
2. Primary Authorised Signatory:
o Enter the correct email address and mobile number of the Primary Authorised Signatory.
o Both the email address and mobile number must be verified using One Time Passwords (OTPs).
3. Filling the Application Form:
The applicant must provide detailed information, including:
4. Declaration Upload:
The applicant must upload a scanned copy of the signed declaration by the Proprietor/Partners/Karta/Managing Directors/Whole-time Directors/Members of the Managing Committee/Board of Trustees, etc., if they are designating a person as the Authorised Signatory (as per the prescribed Annexure).
5. Electronic Signature:
Once all the details are submitted, the taxpayer must sign electronically to complete the submission.
Cancellation of provisional registration where application for enrolment taxpayer is not filed in FORM GST REG-26.
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