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Rule 17 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 17 – 17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a

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Rule 15 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 15 – 15. Extension in period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre no

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Rule 16 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 16 – 16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an applica

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Rule 14 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 14 – 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.- (1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through

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Rule 13 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 13 – 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis

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Rule 11 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 11 – 1[11 Separate registration for multiple places of business within a State or a Union territory.- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:- (a) such person has more than one place of business as defined in clause (85) of section 2; (b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business; (c)

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in respect of such place of business. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.] ******** Notes 1 Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 before it was read as "11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:- (a) such pe

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Rule 12 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 12 – 12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 1[(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or

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Rule 10 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 10 – 10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:- (a) two characters for the State code; (b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number; (c) two characters for t

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Rule 9 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 9 – 9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished

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rnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents. (4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. (5) If the proper officer fails to take any action, – (a) within a period of three working days from the date of submission of the application; or (b) within a period of seven working days from the date of the

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Rule 8 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 8 – Chapter III REGISTRATION 8. Application for registration.- (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, 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 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as the ap

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d under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address. (3) On successful verification of the Permanent Account Number, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) On receipt of an application under sub-rule (4),

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Rule 7 – Rules – COMPOSITION RULES – Central Goods and Services Tax Rules, 2017 – Rule 7 – 7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl. No. Category of registered persons Rate of tax (1) (2) (3) 1. Manufacturers, other than manufacturers of such goods as may be notified by the Government 1[half per cent. of the turnover in the State or Union territory] 2. Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II 2[two and a half per cent. of the turnover in the State or U

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Rule 6 – Rules – Composition Levy – Central Goods and Services Tax Rules, 2017 – Rule 6 – 6. Validity of composition levy.- (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules. (2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event. (3) The

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in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning such contravention, as the case may be. (6) Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details

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Rule 5 – Rules – Composition Levy – Central Goods and Services Tax Rules, 2017 – Rule 5 – 5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered

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Rule 3 – Rules – Composition Levy – Central Goods and Services Tax Rules, 2017 – Rule 3 – Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 i

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ption to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year. 4[(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commission

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ORM GST CMP-03, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within a period of 1[ninety days] from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this behalf. (5) Any intimation under sub-rule (1) or sub-rule (3) 3[or sub-rule (3A)] in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. ********************* Notes: 1. Substituted vide notification no. 22/2017 dated 17.8.2017, before it was read as, "sixty days" 2. Inserted vide notification no. 34/20

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Rule 4 – Rules – Composition Levy – Central Goods and Services Tax Rules, 2017 – Rule 4 – 4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the app

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Rule 2 – Rules – PRELIMINARY – Central Goods and Services Tax Rules, 2017 – Rule 2 – 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) FORM means a Form appended to these rules; (c) section means a section of the Act; (d) Special Economic Zone shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (e) words and expressions u

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Short title, Extent and Commencement – Rule 1 – Rules – PRELIMINARY – Central Goods and Services Tax Rules, 2017 – Rule 1 – Chapter I PRELIMINARY 1. Short title 1[***] and Commencement.- (1) These rul

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Goods and Services Tax – Started By: – sachin shilamkar – Dated:- 22-6-2017 Last Replied Date:- 23-6-2017 – We are manufacturer wish to hire manpower for our manufacturing activity from outsource agency. Agency will comply with all statutory requirements. We will pay them service charges on the monthly manpower cost between 5% to 10%. Bill will be raised as cost + service charges on monthly basis. Can you pls tell us that GST will be applicable only on service charges or on entire bill. Secondl

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Section 48 – Telangana SGST – RETURNS – Telangana Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and service tax practitioner to furnish the details of outward supplies und

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Goods and Services Tax – Started By: – Aitha RajyaLakshmi – Dated:- 22-6-2017 Last Replied Date:- 23-6-2017 – Sir,Whether the Input Tax credit of Inputs, Capital Goods, Input Services were available for the Service provider i.e., transporter?If it is so what is the sense of 5% NO ITC in the schedule of GST rates for services as approved by GST council? – Reply By piyush agarwal – The Reply = Transporter cannort used any Input Tax credit of Inputs, Capital Goods, Input Services. What ever GTA co

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Goods and Services Tax – GST – Dated:- 22-6-2017 – Bhubaneswar, June 21 (PTI) Union Petroleum Minister Dharmendra Pradhan today said implementation of GST will substantially benefit Odisha with the taxing point shifting from production base to consumption. Odisha will be hugely benefited as the taxing point will shift from production base to tax on consumption. As Odisha is a consuming state, tax revenue will be buoyant, Pradhan said at a GST outreach programme for oil industry stakeholders here. The outreach programme was an initiative of the Union Ministry of Finance and Ministry of Petroleum and Natural Gas, Department of Finance and Commercial Taxes of Odisha and Oil Industry Odisha. A measure which will facilitate the tax base to expa

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t, high speed diesel, aviation turbine fuel, crude and natural gas are out of GST, all other petroleum products like superior kerosene oil, LPG, furnace oil, light diesel oil and lubricants will be covered by it, officials said. Describing GST as a win-win situation for the country, participants said it will bring benefits to all stakeholders of industry, government and the consumer. It will lower the cost of goods and services giving a boost to the economy and make products and services globally competitive, the said. GST aims to make India a common market with common tax rates. It will remove economic barriers, thus paving way for an integrated economy at the national level, they noted. The GST outreach programme was intended to bring all

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Goods and Services Tax – Started By: – raj kapoor – Dated:- 22-6-2017 Last Replied Date:- 18-8-2017 – Dear sir/madamIf a unregistered consignee sended goods to registered consignor through the transport.How should booked be booked such goods by the transporter . – Reply By RAMESH PRAJAPATI – The Reply = if a unregistered seller sells goods to GST Registered purchaser, then registered person is required to prepare tax invoice and pay GST under RCM category.For movement of goods, URD seller can p

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Lt. Governor of the National Capital Territory of Delhi appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) shall come into force – GST – States – F.3(10)/Fin(Rev-I)/2017-18/DS-VI/339 – Dated:- 22-6-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/339 Delhi, the 22nd June, 2017 In

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Set-up a GST Facilitation Cell under the Economic Adviser, Ministry of Corporate Affairs – Companies Law – No. A-45011/13/2017-Ad. I – Dated:- 22-6-2017 – No. A-45011/13/2017-Ad. I Government of India Ministry of Corporate Affairs 5th floor, 'A' Wing, Shastri Bhawan New Delhi-110001 22nd June, 2017 OFFICE ORDER Goods and Services Tax (CST) would be rolled out throughout the country with effect from 1st July, 2017. To provide all possible support for the roll out of GST, Ministry has set-

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GST – States – F.No.3(10)/Fin(Rev-I)/2017-18/DS-VI/341 – Dated:- 22-6-2017 – FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 22nd June, 2017 F. No. 3(10)/Fin(Rev-I)/2017-18/DS-VI/341.-In exercise of the powers conferred by section 146 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of

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