GST – States – Karnataka GST – it is hereby informed to the exporters in the State that the Bond or the letter of undertaking in place of Bond in all the cases (irrespective of the fact that the provi
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Goods and Services Tax – Started By: – jayesh thacker – Dated:- 22-7-2017 Last Replied Date:- 23-7-2017 – I purchase some MRP Product like weffer, biscuits from URD, in this case rcm is applicable and gst exempt or payable – Reply By MUKUND THAKKAR – The Reply = Your turnover is more than 20 lakhs than you have to pay under RCM if purchase from URD.if turnover is less than 20lakhs need not pay under RCM because transaction between URD to URD.. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Section 9 (4) of Central Goods and Service Tax Act, 2017 states that- The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on revers
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Goods and Services Tax – Started By: – CA BIJENDER KUMAR BANSAL – Dated:- 22-7-2017 Last Replied Date:- 24-7-2017 – Dear Sir,If a company registered in Noida makes hotel booking in Mumbai then how GST credit can be taken.As in case of Immovable property, place of supply is place of immovable property then Mumbai hotel will charge CGST +SGST . Then can be take credit of this GST.In other case, if we book through travel agent in Delhi, and if it charges IGST then can we take GST credit in this case ?Please clarify GST credit mechanism in case of hotel booking and how should we plan to take maximum GST credit.ThanksCA Gorav Goyal – Reply By Rajagopalan Ranganathan – The Reply = Sir,If you avail the services of hotel booking at Mumbai and paid
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y registering it as input service distributor. – Reply By vk agarwal – The Reply = I agree with Mr Kalyani – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear sir, As per my opinion as given below. ITC on the hotel bills in respect of accommodation, the levy under GST is location of immovable property situated. Hence, the Mumbai hotel will charge only cgst and sgst, that cannot be claimed by the company located in other states. Further, even if the ticket booking done through travel agent located in noida, then the hotelier located in Mumbai will charge only cgst and sgst to the travel agent, who is in turn cannot claim the itc and it will be added and cost to them, in addition again they will charge local cgst and sgst to noida compa
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Allied Laws – Started By: – KIRTIKUMAR PUROHIT – Dated:- 22-7-2017 Last Replied Date:- 25-7-2017 – What is the Tax Rate on Power Driven Pump Parts ? is HS Code 8413 91 90? – Reply By MUKUND THAKKAR – The Reply = 8413.91.00 Parts of pumps for liquids 84 III 12% – Reply By Rajagopalan Ranganathan – The Reply = Sir, Power driven pumps are classifiable under heading 8413 and according to schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 (vide Sl. No. 192) it will attract CGS
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GST – GST REG – 20 – 1[FORM GST REG-20 [See rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. Date- Order for dropping the proceedings for cancellation of registration This has reference to your reply filed vide ARN dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: <
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Goods and Services Tax – GST REG – 19 – Form GST REG-19 [See rule 22(3)] Reference No. – Date To Name Address GSTIN / UIN Application Reference No. (ARN) Date Order for Cancellation of Registration This has reference to your reply dated in response to the notice to show cause dated __ Whereas no reply to notice to show cause has been submitted; or __ Whereas on the day fixed for hearing you did not appear; or __ Whereas the undersigned has examined your reply and submissions made at the time
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Goods and Services Tax – GST REG – 18 – Form GST REG- 18 [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration 1. Reference No. of Notice Date of issue 2. GSTIN / UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded 7. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief
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GST – GST REG – 17 – Form GST REG -17 [See rule 22(1)] Reference No. – << Date >> To Registration Number (GSTIN/UIN) (Name) (Address) Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: – 1 2 3 …. __ You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice . __
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Goods and Services Tax – GST REG – 16 – Form GST REG-16 [See Rule 20] Application for Cancellation of Registration 1 GSTIN 2 Legal name 3 Trade name, if any 4 Address of Principal Place of Business 5 Address for future correspondence (including email, mobile telephone, fax) Building No./Flat No. Floor No. Name of Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Mobile (with country code) Telephone email Fax Number 6. Reasons for Cancellation (Select one) Discontinuance/Closure of business Ceased to be liable to pay tax Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc. Change in constitution of business leading to change in Permanent Account Number Death of Sole Proprietor Others (specify) 7. 1[In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc.] (i)
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s 1. 2. Sub-Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Total Amount of Tax Paid 12. Documents uploaded 13. Verification I/We < > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place : Name of the Authorised Signatory Date : Designation/Status Instructions for filing of Application for Cancellation • A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal. • The following persons shall digitally sign application for cancellation, as applicable: Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Par
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submission of the application for cancellation. This application shall be made only after the new entity is registered.
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Goods and Services Tax – GST REG – 15 – Form GST REG-15 [See rule 19(1)] Reference Number – << >> Date – DD/MM/YYYY To (Name) (Address) Registration Number (GSTIN / UIN) Application Reference No. (ARN) Dated – DD/MM/YYYY Order of Amendment This has reference to your application number dated regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashb
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Application for Amendment in Registration Particulars (For all types of registered persons) – Goods and Services Tax – GST REG – 14 – Form GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered persons) 1. GSTIN/UIN 2. Name of Business 3. Type of registration 4. Amendment summary Sr. No Field Name Effective Date (DD/MM/YYYY) Reasons(s) 5. List of documents uploaded (a) (b) (c) … 6. 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 Signature Name of Authorised Signatory Designation / Status: Place: Date: Instructions for submission of applica
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Goods and Services Tax – GST REG – 13 – 1[FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body __ Embassy____ Other Person __ 2. Country 2A. Ministry of External Affairs
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ities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent
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or UN Bodies/ Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.] ********************** Notes:- 1.
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Goods and Services Tax – GST REG – 12 – Form GST REG-12 [See rule 16(1)] Reference Number – Date: To (Name): (Address): Temporary Registration Number Order of Grant of Temporary Registration/ Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under: Details of person to whom temporary registration granted 1. Name and Legal Name, if applicable 2. Gender Male/Female/Other 3. Father s Name 4. Date of Birth DD/MM/YYYY 5. Address of the Person Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street Tow
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Goods and Services Tax – Started By: – Pradeep Singh – Dated:- 22-7-2017 Last Replied Date:- 23-7-2017 – We are having business of tour operator we are taking services from unregistered vehicle owner for our client from travelling from one place to another within state and out of state what is the tax liability under gst in case of Reverse charge mechanism for service taken from unregistered vehicle owner and also provide the tax rate .can i take input tax credit if any tax liability arises after payment of tax under RCM – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If you are a registered person under GST and you received supply from an unregistered person, then you are liable to pay tax on reverse charge basis at the rate applicable to
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Goods and Services Tax – GST REG – 11 – Form GST REG-11 [See rule 15(1) ] Application for extension of registration period by casual / non-resident taxable person 1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) From To DD/MM/YYYY DD/MM/YYYY 6. Period for which extension is requested. From To DD/MM/YYYY DD/MM/YYYY 7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period (Rs.) Inter- State Intra-State Centra
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Goods and Services Tax – GST REG – 10 – 1[Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. 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 (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 Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation
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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: 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) and (b) above – A copy of the Consent Letter with any document in support
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horised Signatory mentioned in the application form, Authorisation 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 <<
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Application for Registration of Non Resident Taxable Person – Goods and Services Tax – GST REG – 09 – Form GST REG-09 – Forms
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Goods and Services Tax – GST REG – 08 – Form GST REG-08 [See rule 12(3) ] Reference No Date: To Name: Address: Application Reference No. (ARN) (Reply) Date: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number …… dated ……. for cancellation of registration under the Act. __ Whereas no reply to show cause notice has been filed; or __ Whereas on the day fixed f
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Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) – Goods and Services Tax – GST REG – 07 – Form GST REG-07 – Forms
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Registration Certificate – Goods and Services Tax – GST REG – 06 – Form GST REG-06 – Forms
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Order of Rejection of Application for (Registration / Amendment / Cancellation/) – Goods and Services Tax – GST REG – 05 – Form GST REG-05 [See rule 9(4)] Reference Number: Date- To Name of the Applicant Address – GSTIN (if available) Order of Rejection of Application for (Registration / Amendment / Cancellation/) This has reference to your reply filed vide ARN dated. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. 2. 3. …There
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Clarification/additional information/document for (Registration/Amendment/Cancellation) – Goods and Services Tax – GST REG – 04 – Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for (Registration/Amendment/Cancellation) 1. Notice details Reference No. Date 2. Application details Reference No Date 3. GSTIN, if applicable 4. Name of Business (Legal) 5. Trade name, if any 6. Address 7. Whether any modification in the application for registration or fields is required.-
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Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/Amendment/Cancellation) – Goods and Services Tax – GST REG – 03 – Form GST REG-03 [See rule 9(2)] Reference Number: Date- To Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Date: Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/Amendment/Cancellation) = = = = = = = = Plain text (Extract) only = = = = = = = =
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Goods and Services Tax – GST REG – 02 – Form GST REG-02 [See rule 8(5)] Acknowledgment Application Reference Number (ARN) – You have filed the application successfully and the particulars of the application are given as under: Date of filing : Time of filing : Goods and Services Tax Identification Number, if available : Legal Name : Trade Name (if applicable): Form No. : Form Description : Center Jurisdiction : State Jurisdiction : Filed by : Temporary reference number (TRN), if any: Payment de
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Application for Registration – GST – GST REG – 01 – Form GST REG-01 **************** Notes:- 1. The following Inserted vide notification no. 22/2017 dated 17.8.2017, under the heading Instructions for
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