Karnataka Exporters Can Use Bond or Letter of Undertaking Regardless of Provisional GST ID Status.
Circulars
GST – States
Karnataka GST – it is hereby informed to the exporters in the State t
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purchase MRP rpdocut from URD then GST is applicable
Query (Issue) Started By: – jayesh thacker Dated:- 22-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
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
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GST Credit In case of Hotel Booking
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 22-7-2017 Last Reply Date:- 24-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
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.
Thanks
CA Gorav Goyal
Reply By Rajagopalan Ra
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SGST. If that branch does not have output GST payable, then it can transfer such credit by 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
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GST Rate & HS Code
Query (Issue) Started By: – KIRTIKUMAR PUROHIT Dated:- 22-7-2017 Last Reply Date:- 25-7-2017 Other Topics
Got 4 Replies
Indian Laws
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-Ce
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Order for dropping the proceedings for cancellation of registration
GST REG – 20
GST
3[Form GST REG-20
[See rule 22(4)]
Reference No.- ZA260821000033A
Date: DD/MM/YYYY
To
< Taxpayer Name >
< Taxpayer Address >
GSTIN/ UIN: < GSTIN number >
Show Cause Notice No.: < SCN number >
Date: DD/MM/YYYY
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:
< < text > >
Or
This is in reference to Notice issued in REG-31 vide Reference
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ated for cancellation of registration are hereby dropped.
Suspension of the registration stands revoked with effect from DD/MM/YYYY
Signature
< Name of the Officer >
Designation
Jurisdiction Place:
Date:]
*************
NOTES:-
1.
Substituted vide Notification No. 39/2018 – Central Tax dated 04-09-2018 before it was read as
"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 dated in response to the notice to show cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation
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Order for Cancellation of Registration
GST REG – 19
GST
1[FORM GST REG-19
[See rule 22 (3)]
Reference Number
Date
To
Name
Address
GSTIN / UIN
Application Reference Number (ARN)
Date
Order for Cancellation of Registration
This has reference to show cause notice issued dated
__Whereas no reply to the show cause notice has been submitted;
and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or
__Whereas reply to the show cause notice has been submitted vide < ARN Number > dated______;
and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this of
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ord available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or
__Whereas reply to the show cause notice has been submitted vide < ARN Number > dated______. But, you or your authorised representative did not attend the personal hearing on scheduled or extended date;
and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or
__Whereas reply to the show cause notice has been submitted vide < ARN Number > dated______ and you/ your authorised representative attended the personal hearing, made a written/oral submission
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n of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Place:
Date:
Signature
< Name of the officer >
Designation
Jurisdiction]
***************
NOTES:-
1. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
"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
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Reply to the Show Cause Notice issued for cancellation for registration
GST REG – 18
GST
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 gi
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Show Cause Notice for Cancellation of Registration
GST REG – 17
GST
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 w
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Application for Cancellation of Registration
GST REG – 16
GST
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, part
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otal
11.
Details of tax paid, if any
Payment from Cash Ledger
Sr. No.
Debit Entry No.
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
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 sh
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on shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).]
• Status of the Application may be tracked on the common portal.
• No fee is payable for filing application for cancellation.
• After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final r
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Order of Amendment
GST REG – 15
GST
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 d
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Application for Amendment in Registration Particulars (For all types of registered persons)
GST REG – 14
GST
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 submissio
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Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
GST REG – 13
GST
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
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ied 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 the en
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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. Form GSTR- REG substituted vide notification no. 22/2017 dated 17.8.2017 w.e..f 22.6.2017 – Copy of the form before substitution, Form GST REG-13
2. Substituted vide Notification No. 75/2017 Dated 29-12-2017, before it was read as, “Address of the entity in State”
=============
Document 1Form GST REG-13
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies /
Embassies
others
State/Union Territory-
PART
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s
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
8
Bank Account Details (add more if required)
Account Number
IFSC
Type of Account
Bank Name
9.
11.
Branch Address
Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the
applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution/power of attorney, authorising the
applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number
generated and allotted to respective UN Body/ Embassy e
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Order of Grant of Temporary Registration/ Suo Moto Registration
GST REG – 12
GST
2[FORM GST REG-12
[See rule16(1), 16A]
Reference Number –
Date:
To
(Name):
(Address):
Temporary Registration Number/Temporary Identification Number
Order of Grant of Temporary Registration/Suo Moto Registration/ Temporary Identification Number
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:
PART A
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
Town/City/Locality/Village
Block/ Taluka
District
State
PIN Code
6.
P
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uthority.
PART B
Whereas the undersigned has sufficient reason to believe that you are liable to make any payment under the Act, and therefore, you are hereby granted a temporary identification number as per the following details:
Details of person to whom temporary identification number has been 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
Town/City/Locality/Village
Block/ Taluka
District
State
PIN Code
6.
Permanent Account Number of the person, if available
7.
Mobile No.
8.
Email Address
9.
Other ID, if any
(Voter ID No./ Passport No./ Driving License No./ Aadhaar No./Other)
10.
Effective date of temporary ID
11.
Temporary ID
12. Details of Bank Accounts (s) [Optional]
Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Ac
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ss 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
Town/City/Locality/ Village
Block / Taluka
District
State
PIN Code
6.
Permanent Account Number of the person, if available
7.
Mobile No.
8.
Email Address
9.
Other ID, if any
(Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other)
10.
Reasons for temporary registration
11.
Effective date of registration / temporary ID
12.
Registration No. / Temporary ID
1[13.
Details of Bank Accounts (s) [Optional]
Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
IFSC
Bank Name
Branch Address
To be auto-populated
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Trasport of passenger from unregistered dealer in case of tour operator
Query (Issue) Started By: – Pradeep Singh Dated:- 22-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
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 su
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Application for extension of registration period by casual / non-resident taxable person
GST REG – 11
GST
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
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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.]
********************
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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Application for Registration of Non Resident Taxable Person
GST REG – 09
GST
Form GST REG-09
=============
Document 1Form GST REG-09
[See rule 13(1) ]
Application for Registration of Non Resident Taxable Person
Part-A
(i)
Legal Name of the Non-Resident Taxable Person
(ii)
State/UT-
District –
Permanent Account Number of the Non-Resident Taxable person, if any
(iii) Passport number, if Permanent Account Number is not available
(iv) Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(v)
Name of the Authorised Signatory (as per Permanent Account Number)
(vi)
Permanent Account Number of the Authorised Signatory
(vii)
Email Address of the Authorised Signatory
(viii) 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
1.
Details of Authorised Signatory (should be a
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r with STD
Type of account
Branch Address
Bank Name
Documents Uploaded
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 information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Signature
Place:
Date:
Name of Authorised Signatory
Designation:
Note: Non-Resident taxable person is required 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.
2.
3
4
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
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rietor or Business entity, Bank
Account No., MICR, IFSC and Branch details including code.
Authorisation Form:-
For each Authorised 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)
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We
(name) being (Partners/Karta/Managing Directors and whole time Director/Members
of Managing Committee of Associations/Board of Trustees etc.) of (name of
registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated…..
(Copy submitted herewith), to act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his actions in relation to this
business will be bind
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y the Proprietor/all Partners
/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
The application filed by the under-mentioned persons shall be signed digitally:-
5.
Sr. No
Type of Applicant
Digital Signature required
1.
Private Limited Company
Digital Signature Certificate(DSC) class
2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2 and
above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filin
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Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
GST REG – 08
GST
1[FORM GST REG-08
[See rule12(3)]
Reference No
Date:
To
Name:
Address:
Application Reference No.(ARN)
Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This is in reference to the request raised vide letter/mail dated ……. for cancellation of registration under the Act due to the following reason, namely:-
i.
ii.
The undersigned is of opinion that the effective date of cancellation of registration is << DD/MM/YYYY >>.
2. You are required to furnish pending returns immediately.
3. Kindly refer to the supportive document(s) attached for case specific details.
4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of can
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tative,
and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s) : or
o Whereas no reply to the show cause notice has been submitted, but you or authorised representative attended the personal hearing and made a written or verbal submission, and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or
o Whereas reply to the show cause notice has been submitted vide letter dated______. But, you or authorised representative did not attend the personal hearing on scheduled or extended date. and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the f
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before or after the date of cancellation.
Place:
Date:
Signature
Name of the Officer
Designation
Jurisdiction]
***************
NOTES:-
1. Substituted vide NOTIFICATION NO. 52/2023 – Central Tax dated 26-10-2023 before it was read as,
"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 for hearing you did not appear; or
__ Whereas your reply to the notice to show cause and submissions made at the time of hearing have been examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following reason(s).
1.
2.
The effec
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Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
GST REG – 07
GST
Form GST REG-07
**********
Notes
1. Further amendment vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019
=============
Document 1Form GST REG-07
[See rule 12(1)]
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
State/UT-
District –
Part-A
(i)
Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account
Number/ Tax Deduction and Collection Account Number)
(ii)
Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(i
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ign Limited Liability
â˜
(xiv) Foreign Company Registered (in India)
Partnership
(xv) Others (Please specify)
3
Name of the State
4
Jurisdiction –
State
District
Centre
Sector/Circle/Ward /Charge/Unit
etc.
5
6.
Type of registration
Government (Centre / State/Union Territory)
Tax Deductor
Tax Collector
Center
State/UT
7.
Date of liability to deduct/collect tax
DD/MM/YYYY
8.
(a) Address of principal place of business
â˜
â˜
ப
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
State
(b) Contact Information
Floor No.
Road/Street
District
Longitude
PIN Code
Nature of possession of premises
Office Telephone number
Office Fax Number
Office Email Address
Mobile Number
(c)
Own
9.
10
L
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Registration Certificate
GST REG – 06
GST
Form GST REG-06
=============
Document 1सतà¥à¤¯à¤®à¥‡à¤µ जयते
Registration Number:
Government of India
Form GST REG-06
[See rule 10(1)]
Registration Certificate
1.
Legal Name
2.
Trade Name, if any
3.
4.
Constitution of Business
Address of Principal Place
of Business
5.
Date of Liability
DD/MM/YYYY
6.
Period of Validity
From
DD/MM/YYYY
To
DD/MM/YYYY
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7.
Type of Registration
8.
Particulars of Approving Authority
Centre
State
Name
Signature
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently di
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Order of Rejection of Application for (Registration / Amendment / Cancellation/)
GST REG – 05
GST
1[FORM GST REG-05
[See rules 9(4), 19(4), 23(2)(b) and 14A]
Reference Number:
Date-
To
Name of the Applicant
Address –
GSTIN/ GSTP ID (if available)
Order of Rejection of Application for < Registration / Amendment / Cancellation/Withdrawal >
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.
…Therefore, your application is rejected in accordance with the provisions of the Act. Or
You have not replied to the notice issued vide reference no. …….. dated…… within the time specified therein. Theref
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Clarification/additional information/document for (Registration/Amendment/Cancellation)
GST REG – 04
GST
1[FORM GST REG-04
[See rules 9(2), 19(3) and 14A]
Clarification/additional information/document for
<< Registration/Amendment/Cancellation/Withdrawal >>
1.
Notice details
Reference No.
Date
2.
Application details
Reference No.
Date
3.
GSTIN/GSTP ID, 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.-
Yes
No
(Tick
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tem 7 will be disabled.]
***************
NOTES:-
1.
Substituted vide Notification No. 18/2025 – Central Tax dated 31-10-2025 w.e.f. 01-11-2025 before it was read as,
“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.-
Yes __
No __
(Tick one)
8.
Additional Information
9.
List of Documents upl
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Notice for Seeking Additional Information / Clarification/ Documents relating to Application for Registration/Amendment/Cancellation/Withdrawal
GST REG – 03
GST
1[FORM GST REG-03
[See rules 9(2), 19(2) and 14A]
Reference Number:
Date-
To
Name of the Applicant:
Address:
GSTIN/GSTP ID (if available):
Application Reference No. (ARN):
Date:
Notice for Seeking Additional Information / Clarification
/ Documents relating to Application for
<< Registration/Amendment/Cancellation/Withdrawal >>
This is with reference to your << registration/amendment/cancellation/withdrawal >> application filed vide ARN <> Dated -DD/MM/YYYY. The Department has examined your application and is not satisfied with it for the following reasons:
1.
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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)
This is with reference to your (registration/amendment/cancellation) application filed vide ARN < > Dated -DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons:
1.
2.
3.
…
___You are directed to submit your reply by ……….. (DD/MM/YYYY)
___*You are hereby directed to appear before the undersigned on ……… (DD/MM/YYYY) at ……. (HH:MM)
If no response is received by the stipulate
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Acknowledgment
GST REG – 02
GST
Form GST REG-02
1[[See rules 8(5) and 14A]]
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 numbe
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Application for Registration
GST REG – 01
GST
Form GST REG-01
9[[See rules 8(1) and 14A]]
Application for Registration
(Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
Part A
State /UT __ District – __
(i)
Legal Name of the Business:
(As mentioned in Permanent Account Number)
(ii)
Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)
(iii)
Email Address :
(iv)
Mobile Number :
&nb
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ny]
(xv) Others (Please specify)
3.
Name of the State
♦
District
♦
4.
Jurisdiction
State
Centre
Sector, Circle, Ward, Unit, etc.
others (specify)
10[4.1
Option for registration under rule 14A
YES NO
4.1.1
Declaration by person opting for registration under rule 14A
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to register under rule 14A.]
5. Option for Composition Yes __ No ___
6. Composition Declaration
__ I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the
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Type of Tax
Turnover (Rs.)
Net Tax Liability (Rs.)
(i)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
Payment Details
Challan Identification
Number
Date
Amount
12.
Are you applying for registration as a SEZ Unit?
Yes
No
(i) Select name of SEZ
__
(ii) Approval order number and date of order
(iii) Designation of approving authority
13.
Are you applying for registration as a SEZ Developer?
Yes __
No__
(i) Select name of SEZ Developer
__
(ii)
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gistrations wherever applicable
Registration number under Value Added Tax
Central Sales Tax Registration Number
Entry Tax Registration Number
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
Central Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign Company Registration Number
Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet Preparations (Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16.
(a) Address of Principal Place of Business
Building No./Flat No.
Floor No.
Name of the Premises/
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for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
IFSC
Bank Name
Branch Address
To be auto-populated (Edit mode)
Note Add more accounts
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr.
No.
Description of Goods
HSN Code (Four digit)
(i)
(ii)
…
(v)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No.
Description of Services
HSN Code (Four digit)
(i)
(ii)
(v)
20. Details of Additi
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ory / Manufacturing
__
Wholesale Business
__
Retail Business
__
Warehouse/Depot
__
Bonded Warehouse
__
Supplier of services
__
Office/Sale Office
__
Leasing Business
__
Recipient of goods or services
__
EOU/ STP/ EHTP
__
Works Contract
__
Export
__
Import
__
Other Specfy
__
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
< Male, Female,
Other >
Mobile Number
Email address
Telephone No. with STD
Designation /Status
Director Identification Number (if any)
&nbs
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o. with
STD
Designation /Status
Director Identification Number (if any)
Permanent Account Number
Aadhaar Number
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address in India
Building No/Flat No
Floor No
Name of the
Premises/Building
Road/Street
Block/Taluka
City/Town/Locality/Village
District
State
PIN Code
23. Details of Authorised Representative
Enrolment ID, if available
Provide following details, if enrolment ID is not available
Permanent Account Number
Aadhaar, if Permanent
Account Number is not available
First Name
Middle Name
Last Name
Na
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tails from UIDAI for the purpose of authentication. Goods and Services Tax Network has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
27. Verification (by authorised signatory)
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
Place:
Date:
Name of Authorised Signatory ………………………..
Designation/Status………………………………………
List of documents to be uploaded:-
1.
Photographs (wherever specified in the Application Form)
(a) Proprietary Concern Proprietor
(b) Partnership Firm / Limited Liability Partnership – Managing/Authorised/Desi
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nd Others etc.
3.
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 Electrici
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ers of Managing Committee of Associations/Board of Trustees etc.)
I/We (name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of (name of registered person)
hereby solemnly affirm and declare that <> is hereby authorised, vide resolution no dated .. (copy submitted herewith), to act as an authorised signatory for the business << Goods and Services Tax Identification Number - Name of the Business>> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us.
&
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bsp;
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory
I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my 
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oprietorship
Proprietor
Partnership
Managing / Authorised Partners
Hindu Undivided Family
Karta
Private Limited Company
Managing / Whole-time Directors
Public Limited Company
Managing / Whole-time Directors
Society/ Club/ Trust/ AOP
Members of Managing Committee
Government Department
Person In charge
Public Sector Undertaking
Managing / Whole-time Director
Unlimited Company
Managing/ Whole-time Director
Limited Liability Partnership
Designated Partners
Local Authority
Chief Executive Officer or Equivalent
Statutory Body
Chief Executive Officer or Equivalent
Foreign Company
Authorised Person in India
Foreign Limited Liability Partnership
Authorised Person in India
Others (specify)
Person In charge
5. Information in respect of authorised representative is optional. Please select your authorised representative from the list
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e by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information.
11[8A. Any person opting for registration under rule 14A shall undergo OTP based authentication of Aadhaar number.]
9. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business 2[place of business] within a State, requiring a separate registration for any of its business 2A[place of business] shall need to apply separately in respect of each of the 2B[place of business].
13. After approval of application, registration certificate shall be made available on the common portal.
14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART A of t
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d 29-01-2019 w.e.f. 01-02-2019 before it was read as, “verticals”
2B.
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as, “verticals”
3.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
4.
Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019
5.
Inserted vide Notification No. 02/2020 – Central Tax dated 01-01-2020
6.
Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
“Authorised signatory filing the application shall provide his mobile number and email address”
7.
Omitted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
“2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.”
8.
Inserted vide NOTIFICATION
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