The Maharashtra Goods and Services Tax Rules, 2017.
MGST-1017/C.R.90/Taxation-1 Dated:- 22-6-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 22nd June 2017.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST 1017/ C.R.90/Taxation-1.- In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017), the Government of Maharashtra hereby makes the following rules, namely : –
Chapter I
PRELIMINARY
1. Short title and Commencement.-(1) These rules may be called the Maharashtra Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “sec
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Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, 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 commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in relevant form in accordance with the provisions of relevant of rule 44 within a period of sixty days
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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 applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
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 e
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to the provisions of the Act and these rules.
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 registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons
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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 relevant form containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) 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.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section
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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 applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, email address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
(2) (a) The Permanent Account Number shall be validated
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ub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule
(5) shall be issued electronically only after the said deposit.
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
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fication 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 receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.
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
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ule 9.
(4) Every certificate of registration shall be digitally signed by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
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 person has more than one business vertical as defined in clause (18
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ting to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
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.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied t
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blished outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(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.
(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Num
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xtend 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 notified by the Commissioner, by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
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 g
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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 Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Every registered person
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of the principal place of business or any additional place(s) of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any pa
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requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under subrule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under subrule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause u
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ays of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of se
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er officer shall drop the proceedings and pass an order in FORM GST REG -20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along wi
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ed and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a pro
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ly or through a Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under subrule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be withdraw
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ithin a period of fifteen working days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
(2) Each document including the return furnished online shall be signed or verified through electronic verification code-
(a) in the case of an individual, by the individual himself or where
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atory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).
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FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032,
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l
have the meanings respectively assigned to them in the Act or Integrated
Goods and Services Act, 2017 (13 of 2017).
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 is filed after the
appointed day, the registered person shall not collect any tax from the appointed day but shall
issue bill of supply for supplies made after the said day.
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tax under the aforesaid section is exercised and shall furnish the statement in relevant form
in accordance with the provisions of relevant of rule 44 within a period of sixty days from the
commencement of the relevant financial year.
(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall
furnish the details of stock, including the inward supply of goods received from unregistered
persons, held by him on the day preceding the date from which he opts to pay tax under the
said section, electronically, in FORM GST CMP-03, on the common portal, either directly
or through a Facilitation Centre notified by the Commissioner, within a period of sixty 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) in respect of any place of business in
any State or Union territory shall be deemed to be an intimat
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ommerce 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 supplier
and where purchased, he pays the tax under sub-section (4) of section 9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply
of goods or services or both;
(e) he was not engaged in the manufacture of goods as notified under clause (e) of
sub-section (2) of section 10, during the preceding financial year;
(f) he shall mention the words ââ¬Åcomposition taxable person, not eligible to collect tax on
supplies” at the top of the bill of supply issued by him; and
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ction 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 registered person who intends to withdraw from the composition scheme shall, before
the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or
verified through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons to believe that the registered person was not eligible
to pay tax under section 10 or has contravened the provisions of the Act or provisions of this
Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within
fifteen days of the receipt of such notice as to why the option to pay tax under section 10
shall not be denied.
(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
registered
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the date of the order passed in FORM GST CMP-07, as the
case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the
option to pay tax under section 10 in accordance with sub-rule (5) 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.
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7. Rate of tax of the composition levy.- The category of registered persons, eligible for
composition levy u
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rated 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 ââ¬Åthe applicantââ¬) shall,
before applying for registration, declare his Permanent Account Number, mobile number, e-
mail address, State or Union territory in Part A of FORM GST REG-01 on the common
portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special
Economic Zone developer shall make a separate application for registration as a business
vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a
separate application for registration as such Input Service Distributor.
(2)
(3)
(a)
The Permanent Account Number shall be validat
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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), an acknowledgement shall be issued
electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a
temporary reference number by the common portal for making advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-rule (5)
shall be issued electronically only after the said deposit.
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
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ion for registration, other
than Permanent Account Number, State, mobile number and e-mail address declared in Part
A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents
furnished 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 receipt of the
cla
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¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(2)
(b)ten characters for the Permanent Account Number or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity code; and
(d)one checksum character.
The registration shall be effective from the date on which the person becomes liable to
registration where the application for registration has been submitted within a period of thirty
days from such date.
(3) Where an application for registration has been submitted by the applicant after the
expiry of thirty days from the date of his becoming liable to registration, the effective date of
registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or
sub-rule (5) of rule 9.
(4) Every certificate of registration shall be digitally signed by the proper officer under
the Act.
(5)
Where the registration has been granted under sub-rule (5) of rule 9, the applicant
shall be communicated the registration number,
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ed business verticals of such person shall pay tax under
the Act on supply of goods or services or both made to another registered business
vertical of such person and issue a tax invoice for such supply.
Explanation. For the purposes of clause (b), it is hereby clarified that where any
business vertical of a registered person that has been granted a separate registration
becomes ineligible to pay tax under section 10, all other business verticals of the said
person shall become ineligible to pay tax under the said section.
A registered person eligible to obtain separate registration for business verticals may
submit a separate application in FORM GST REG-01 in respect of each such vertical.
(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.
12. Grant of registration to persons required to deduct tax at source or to collect tax at
source.- (1) Any person required
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Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06
has been issued is no longer liable to deduct tax at source under section 51 or collect tax at
source under section 52, the said officer may cancel the registration issued under sub-rule (2)
and such cancellation shall be communicated to the said person electronically in FORM
GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for
the cancellation of registration.
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 C
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is authorised signatory who shall be a person resident in India having a valid Permanent
Account Number.
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 electronic verification code, in FORM GST
REG-10, at the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST
REG-06, subject to such conditions and restrictions and by such officer as may be notified by
the Central Government on the recommendations of the Council.
à ¥¯à ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à Â
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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
application for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be submitted within a period of
thirty days from the date of the issuance of the order upholding the liability to registration by
the Appellate Authority.
(4)
The provisio
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person and issue a
certificate in FORM GST REG-06 within a period of three working days from the date of
the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification
Number on the name board.- (1) Every registered person shall display his certificate of
registration in a prominent location at his principal place of business and at every additional
place or places of business.
(2) Every registered person shall display his Goods and Services Tax Identification Number
on the name board exhibited at the entry of his principal place of business and at every
additional place or places of business.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§Ã
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Board of Trustees, Chief Executive Officer or equivalent, responsible
for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper
officer shall, after due verification, approve the amendment within a period of fifteen
working days from the date of the receipt of the application in FORM GST REG-14
and issue an order in FORM GST REG-15 electronically and such amendment shall
take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State
or Union territory shall be applicable for all registrations of the registered person
obtained under the provisions of this Chapter on the same Permanent Account
Number;
(c)
where the change relates to any particulars other than those specified in clause
(a), the certificate of registration shall stand amended upon submission of the
application in FORM GST REG- 14 on the common po
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ll not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-
rule (2), in FORM GST REG-04, within a period of seven working days from the date of the
service of the said notice.
à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° à ¤¬-à ¥§à ¥Âà ¥¦ââ¬âà ¥§à ¥©
à ¥¯à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no
reply is furnished in response to the notice issued under sub-rule (2) within the period
prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-
rule (1) and pass an order in
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the date from which the
cancellation of registration is sought, liability thereon, the details of the payment, if any,
made against such liability and may furnish, along with the application, relevant documents
in support thereof, at the common portal within a period of thirty days of the occurrence of
the event warranting the cancellation, either directly or through a Facilitation Centre notified
by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in
case of a taxable person, who has registered voluntarily, before the expiry of a period of one
year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is
liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the
provisions of this Act, or the rules made thereunder.
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determined by him and notify the taxable person, directing him to pay arrears of
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥¯à ¥¯
any tax, interest or penalty including the amount liable to be paid under sub-section (5) of
section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer
shall drop the proceedings and pass an order in FORM GST REG ââ¬â20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a
deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose
registrati
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period of thirty
days from the date of the receipt of the application and communicate the same to the
applicant.
(b) The proper officer may, for reasons to be recorded in writing, under circumstances
other than those specified in clause (a), by an order in FORM GST REG-05, reject the
application for revocation of cancellation of registration and communicate the same to the
applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule
(2), issue a notice in FORM GST REGââ¬â23 requiring the applicant to show cause as to why
the application submitted for revocation under sub-rule (1) should not be rejected and the
applicant shall furnish the reply within a period of seven working days from the date of the
service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper
officer shall proceed to dispose of the application in the manner specified in sub-rule (2)
within a period of thirt
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à ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Provided that a taxable person who has been granted multiple registrations under the
existing law on the basis of a single Permanent Account Number shall be granted only one
provisional registration under the Act:
Provided further that a person having centralised registration under the provisions of
Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional
registration in the State or Union territory in which he is registered under the existing law.
(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall
submit an application electronically in FORM GST REG-26, duly signed or verified
through electronic verif
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(1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be
withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the
person an opportunity of being heard, that no such cause exists for which the notice was
issued.
(4) Every person registered under any of the existing laws, who is not liable to be registered
under the Act may, within a period of thirty days from the appointed day, at his option,
submit an application electronically in FORM GST REG-29 at the common portal for the
cancellation of registration granted to him and the proper officer shall, after conducting such
enquiry as deemed fit, cancel the said registration.
25. Physical verification of business premises in certain cases.- Where the proper officer is
satisfied that the physical verification of the place of business of a registered person is
required after the grant of registration, he may get such verification done and the verification
r
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§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥¦à ¥§
Provided that a registered person registered under the provisions of the Companies
Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital
signature certificate.
(2) Each document including the return furnished online shall be signed or verified through
electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from India,
by some other person duly authorised by him in this behalf, and where the individual is
mentally incapacitated from attending to his affairs, by his guardian or by any other person
competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
from India or is mentally incapacitated from attending to his affairs, by any other adult
member of such family or by the authorised signatory of such Karta;
(c) in the case of a
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).
Form GST CMP-01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN/Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
à ¥§à ¥¦à ¥¨
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5. Category of Registered Person
(i)
(ii)
Manufacturers, other than manufacturers of such
goods as notified by the Government
Suppliers making supplies referred to in clause (b)
of paragraph 6 of Schedule II
6. Financial Year from which 2017-18
composition scheme is opted
7. Jurisdiction
8. Declaration –
Centre
State
I hereby declare tha
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¥¦à ¥©
5. Category of Registered Person .
(i)
Manufacturers, other than manufacturers of such goods as
may be notified by the Government
(ii)
Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
6. Financial Year from which
composition scheme is opted
7. Jurisdiction
8. Declaration –
Centre
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
paying tax under section 10.
9. Verification
I
_hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
(iii)
Signature of Authorised Signatory
Name
Designation/Status
Any other supplier eligible for composition levy.
1. GSTIN
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
2. Legal name
3. Tr
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Excise
No
Tax (if
applicable
1
2
3
4
5
6
7
8
9
2
9. Details of tax
paid
Description
Central Tax
State Tax /
UT Tax
Amount
Debit entry no.
à ¥§à ¥¦. Verification
hereby solemnly affirm and declare that the information given hereinabove is true and
correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
1. GSTIN
2. Legal name
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST ââ¬â CMP-04
[See rule 6(2)]
Intimation/Application for Withdrawal from Composition Levy
3. Trade name,
if any
4.Address of Principal Place of business
5. Category of Registered Person
(iv)
Manu
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¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No. >
Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have violated
the conditions and restrictions necessary for availing of the composition scheme under section 10 of
the Act. I therefore propose to deny the option to you to pay tax under the said section for the
following reasons: –
2
3
You are hereby directed to furnish a reply to this notice within fifteen working days from the
date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stip
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y knowledge and belief
and nothing has been concealed therefrom.
Date
Place
Signature of the Authorised Signatory
Note –
1. The reply should not be more than 500 characters. In case the same is more than 500 characters,
then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° à ¤¬-à ¥§à ¥Âà ¥¦ââ¬âà ¥§à ¥ªà ¤â⬦
à ¥§à ¥¦à ¥®
Reference No. >> for the following reasons:
>
or
You have not filed any reply to the show cause notice; or
You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons:
Date
Place
>
Signature
Name of Proper Officer
Designation
Jurisdiction
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤
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roceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
Part-B
1.
Trade Name, if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
âËÅ (ii) Partnership
(iii) Hindu Undivided Family
(iv) Private Limited Company
(v) Public Limited Company
âËÅÂ
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
âËÅÂ
(viii) Public Sector Undertaking
(ix) Unlimited Company
âËÅÂ
(x) Limited Liability Partnership
(xi) Local Authority
âËÅÂ
(xii) Statutory Body
(xiii) Foreign Limited Liability âËÅÂ
Partnership
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
3.
Name of the State
4.
Jurisdiction
State
District
Centre
Sector, Circle, Ward, Unit, etc.
others (specify)
âËÅÂ
5.
à ¥§à ¥§à ¥¦
Option for
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾Ã
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om
To
DD/MM/YYYY
DD/MM/YYYY
11.
If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period
of registration
Sr. No.
Type of Tax
(i)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
Payment Details
Turnover (Rs.)
Net Tax Liability (Rs.)
Challan
Amount
Identification
Date
Number
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
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
13.
Are you applying for registration as a SEZ
Developer?
Yes
No
à ¥§à ¥§à ¥§
14.
15.
(i) Select name of SEZ Developer
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ion 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
à ¥§à ¥§à ¥¨
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Others (Please specify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
Name of th
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Plain text (Extract) only
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à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥§à ¥©
Please specify top 5 Goods
Sr.
No.
(i)
(ii)
(v)
Description of Goods
HSN Code (Four digit)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No. Description of Services
(i)
(ii)
HSN Code (Four digit)
(v)
20. Details of Additional Place(s) of Business
Number of additional places
Premises 1
(a) Details of Additional Place of Business
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Latitude
(b) Contact Information
Office Email
Address
Floor No
Road/Street
District
PIN Code
Longitude
Office Telephone number STD
Mobile Number
(c) Natur
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Plain text (Extract) only
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ee of Associations/Board of Trustees etc.
Particulars
Name
Photo
First Name
Middle Name
Last Name
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Email address
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
Building No/Flat No
Name of the
Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner
22. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Floor No
Road/Street
District
PIN Code
ZIP code
âËÅÂ
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤
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Plain text (Extract) only
For full text:-Visit the Source
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à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Email address
Telephone No. with STD
FAX No. with STD
24. State Specific Information
Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License
is held
(a) Field 1
(b) Field 2
(c)
(d)
(e) Field n
25. Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values in the
form.
26. Consent
I on behalf of the holder of Aadhaar number
> 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
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Plain text (Extract) only
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, enter name of proprietor against Legal Name and mention Permanent Account
Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.
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.
3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/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.
4. The following persons can digitally sign the application for new registration:-
Constitution of Business
Proprietorship
Person who can digitally sign the application
Proprietor
Managing/Authorised Partners
Private Limited Company
Partnership
Hindu Undivided Family
Karta
Managing/Whole-time Directors
Managing/Whole-time Di
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Plain text (Extract) only
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¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Type of Signature required
Digital Signature Certificate (DSC)-
Class-2 and above.
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2 and
above
e-Signature
or
any other mode as may be notified
8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Acknowledgment Receipt
Number will be generated after successful valida
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of FORM GST REG-01, which shall be considered as an intimation to pay tax under the
said section.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Application Reference Number (ARN) –
Form GST REG-02
[See rule 8(5)]
Acknowledgment
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 details*: Challan Identification Number
: Date
: Amount
It is a system generated acknowledgement
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Plain text (Extract) only
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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
(HH:MM)
(DD/MM/YYYY) at
If no response is received by the stipulated date, your application is liable for rejection. Please note that
no further notice / reminder will be issued in this matter
Signature
Name of the Proper Officer:
Designation:
Jurisdiction:
*Not applicable for New Registration Application
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST REG-04
[See rule 9(2)]
Clarification/additional
information/document
for
>
1.
Notice details
Reference No.
Date
2.
Application details
Reference No
Date
3.
GSTIN, if a
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à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST REG-05
[See rule 9(4)]
Reference Number:
ÃŽ¤ÃŽ¿
Name of the Applicant
Address –
GSTIN (if available)
Order of Rejection of Application for
This has reference to your reply filed vide ARN
Date-
dated. The reply has been examined and the
same has not been found to be satisfactory for the following reasons:
1.
2.
Or
3.
â⬦Therefore, your application is rejected in accordance with the provisions of the Act.
dated
within the time specified
You have not replied to the notice issued vide reference no.
therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
Signature
Name
Designation
Jurisdiction
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤
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Plain text (Extract) only
For full text:-Visit the Source
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iness in the State.
à ¥§à ¥¨à ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Details of Additional Places of Business
Goods and Services Tax Identification
Number
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
Address
1
2
3
Annexure A
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤Â
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Plain text (Extract) only
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ame
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥¨à ¥¯
Form 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)
District –
State/UT-
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)
(iii) Tax Deduction and Collection
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Plain text (Extract) only
For full text:-Visit the Source
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à ¤Âà ¤¾à ¤° à ¤šà ¤¾à ¤° à ¤¬-à ¥§à ¥Âà ¥¦à ¥§à ¥Â
âËÅ âËÅÂ
âËÅ âËÅÂ
à ¥§à ¥©à ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
7.
Date of liability
to
deduct/collect
DD/MM/YYYY
8.
Building No./Flat No.
tax
(a) Address of principal place of business
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
State
(b) Contact Information
Office Email Address
Floor No.
Road/Street
District
Longitude
PIN Code
Mobile Number
Office Telephone number
Office Fax Number
Nature of possession of premises
(c)
Own
Leased
9.
Have you
obtained
any
other
10
11
12
Particulars
Name
Father's Name
registrations
under Goods
and Serivce
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Plain text (Extract) only
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ises/Building
State
Locality/Village
PIN Code
2 13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No. with
STD
Designation/Status
Permanent Account
Director Identification
Number (if any)
Aadhaar Number
Number
Are you a citizen of
Yes/No
India?
Passport No. (in case of
foreigners)
Residential Address (Within the Country)
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Floor No
Road/Street
District
PIN Code
Note
– Add more …
à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° à ¤¬-à ¥§à ¥Âà ¥¦à ¥§à ¥Âà ¤â⬦
à ¥§à ¥©à ¥§
à ¥§à ¥©à ¥¨
14.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤š
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Plain text (Extract) only
For full text:-Visit the Source
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tration of Non Resident Taxable Person
Part-A
(i)
Legal Name of the Non-Resident Taxable Person
(ii)
State/UT-
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
District –
(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
à ¥§à ¥©à ¥«
à ¥§à ¥©à ¥¬
1.
2.
First Name
Photo
Aadhaar
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤
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Plain text (Extract) only
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ding
City/Town/Village/Locality
Block/Taluka
Latitude
State
Mobile Number
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone Number
Fax Number with STD
E mail Address
Details of Bank Account in India
Account
Number
Type of account
Bank Name
Branch
Address
Documents Uploaded
IFSC
7
8
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.
Place:
Date:
Name of Authorised Signatory
Designation:
Signature
Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned
copy of the passport and photograph
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾Ã
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Plain text (Extract) only
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resident taxable person:
Scanned copy of the passport of the Non-resident taxable person with VISA details. In 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 of which the
entity is identified by the Government of that country or it's Permanent Account Number, if
available.
Bank Account related proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
Scanned copy of a cancelled cheque containing name of the Proprietor 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/
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Plain text (Extract) only
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¤¾à ¤° à ¤¬-à ¥§à ¥Âà ¥¦à ¥§à ¥®
Signature of Authorised Signatory
Designation/Status:
à ¥§à ¥©à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Instructions for submission of application for registration as Non-Resident Taxable Person.
1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
2.
3.
4.
5.
Sr. No
The applicant shall apply at least Five days prior to commencement of the business at the common
portal.
The applicant needs to provide Email Id and Mobile Number for verification and future communication
which will be verified through One Time Passwords to be sent separately, before filling up Part-B of
the applicatio
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Plain text (Extract) only
For full text:-Visit the Source
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can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥©à ¥¯
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
State/UT-
(i)
Legal Name of the person
(ii)
Permanent Account Number of the person, if any
(iii)
(iv)
Name of the Authorised Signatory
Tax identification number or unique number on the basis of which the entity
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Plain text (Extract) only
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y
Address of the Authorised Signatory
Date of commencement of the online service in India.
2.
3
4
Male/Female / Others
DD/MM/YYYY
Address line 1
Address line 2
Address line 3
DD/MM/YYYY
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
Jurisdiction
Account Number
5
10
Bank Name
6
1.
2.
3…
Center
Details of Bank Account
Type of account
Branch
Address
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.
I,_
…………
7
………
hereby declare that I am authorised to sign on behalf of the 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.
Place:
Date:
Name of Aut
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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.
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
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
containing the Account No., Name of the
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thorised Signatory Place
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à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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)
6.
Period for which extension is requested.
From
DD/MM/YYYY
From
7.
Turnover Details for the extended period (Rs.)
DD/MM/YYYY
Estimated Tax Liability (Net) for the extended period
To
DD/MM/YYYY
To
DD/MM/YYYY
(Rs.)
Inter-State
Intra-State
Central
Tax
State
UT
Tax
Tax
Integrated
Tax
Cess
8.
Payment details
Date
CIN
9.
Place:
Date:
BRN
Amount
Declaration –
I hereby solemnly affirm
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¥©
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
Gender
2.
Father's Name
3.
Date of Birth
4.
Address
5. 2
the Person
6.
of Building No./ Flat No.
Floor No.
Name of Premises/Building
Road/Street
Town/City/Locality/Village
Block/Taluka
District
State
PIN Code
Permanent Account Number of the person, if
available
Mobile No.
7.
Email Address
8.
9.
10.
Other ID, if any
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./Other)
Reasons for temporary registration
Male/Female/Other
DD/MM/YYYY
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3
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies /
Embassies
others
State/Union Territory-
PART A
(i)
Name of the Entity
(ii)
notified)
(iii)
Permanent Account Number of entity, if any (applicable in case of any other person
Name of the Authorised Signatory
(iv)
Permanent Account Number of Authorised Signatory
(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
3.
Notification Details
4.
Address of the entity in State
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block/Taluka
Latitude
State
Contact Information
Email Address
Fax Number
District –
Notification No.
Date
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Mobile Number
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7.
Details of Authorised Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/
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ssion 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 etc.
Verification
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.
Place:
Date:
(Signature)
Name of Authorised Person:
Place:
Date:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
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Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° à ¤¬-à ¥§à ¥Âà ¥¦à ¥§à ¥¯à ¤â⬦
à ¥§à ¥ªà ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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
(DD/MM/YYYY)
Date
Reasons(s)
5. List of documents uploaded
(b)
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
Place:
Name of Authorised
Signatory
Date:
D
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s not required.
4.
Where a change in the constitution of any business results in change of the Permanent Account
Number of a registered person, the said person shall be required to apply for fresh registration.
5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
to time, shall be carried out only after online verification through the common portal.
6.
All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Application Reference
Number (ARN) will be generated after successful validation of necessary field.
7.
Status of the application can be tracked on the common portal.
8.
No fee is payable for submitting application for amendment.
9.
Authorised signatory shall not be a minor.
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, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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
Building No./ Flat No.
Floor No.
correspondence
(including email,
mobile telephone,
Name of Premises/
Building
Road/
Street
fax)
District
6.
City/Town/Village
Block/Taluka
Latitude
State
Mobile (with country
code)
Longitude
PIN Code
Telephone
email
Fax
Number
à ¥§à ¥«à ¥§
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.
In case of transfer, merger of business, particulars of registration of entity in which merge
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cancellation
of registration.
Description
Input Tax Credit/ Tax Payable (whichever is
higher) (Rs.)
Value
of
Stock
(Rs.)
Central
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Inputs
Inputs contained in semi-finished
goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
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.
Place
Date
Signature of Authorised Signatory
Name of the Authorised Signatory
Designation/Status
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application
Proprietor
Managing/Authorised Partners
Karta
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
In case of death of sole proprietor, application shall be made by the legal heir / successor manually 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 that 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
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dress)
Form GST REG-17
[See rule 22(1)]
>
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.
âËÅ You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Place:
Date:
Signature
Designation
Jurisdiction
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Plain text (Extract) only
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¥Â¦Ã ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No. –
To
Form GST REG-19
[See rule 22(3)]
Name
Address
GSTINUIN
Date
Application Reference No. (ARN)
This has reference to your reply dated
–
Date
Order for Cancellation of Registration
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 of hearing,
and is of the opinion that your registration is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your registration is >.
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be
found to be payable you on submiss
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se notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
Place:
Date:
>
Signature
Designation
Jurisdiction
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à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST REG-21
[See rule 23(1)]
Application for Revocation of Cancellation of Registration
1.
GSTIN (cancelled)
2.
Legal Name
3.
Trade Name, if any
4.
Address
(Principal place of business)
5.
Cancellation Order No.
6
Reason for cancellation
7
Details of last return filed
Period of Return
8
Reasons for revocation of
cancellation
9
Upload Documents
10.
Verificat
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ny amount payable towards
interest, penalty and late fee payable in respect of the said returns.
Any change in the mobile number or the e-mail address of authorised signatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
â⬢
Status of the application can be tracked on the common portal.
â⬢
No fee is payable for filing application for revocation of cancellation.
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à ¥§à ¥«à ¥¯
Reference No.
To
GSTIN/UIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
Form GST REG-22
[See rule 23(2]
Date
Date
Order for revocation
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ur application dated DD/MM/YYYY regarding revocation of cancellation of
registration. Your application has been examined and the same is liable to be rejected 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.
âËÅ You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed
date and time, the case will be decided ex parte on the basis of available records and on merits
Signature
Name of the Proper Officer
Designation
Jurisdiction
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¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Government of Maharashtra
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
1.
Provisional ID
2.
Permanent Account
Number
3.
Legal Name
4.
Trade Name
5.
Registration Details under Existing Law
(a)
(b)
(c)
Date
Act
Registration Number
Place
This is a Certificate of Provisional Registration issued under the provisions of the Act.
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Taxpayer Details
1. Provisional ID
2. Legal Name (As per
Account Number)
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpay
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ration
à ¥§à ¥¬à ¥©
à ¥§à ¥¬à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
10. Details of Principal Place of Business
Building No. /Flat No.
Name of the Premises/Building
Locality/Village
State
Latitude
Contact Information
Office Email Address
Mobile Number
10A. Nature of Possession of Premises
Floor No
Road/Street
District
PIN Code
Longitude
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory/Manufacturing
Bonded Warehouse
Service Recipient
Works Contract
Wholesale Business
Retail Business
Warehouse/Depot
Service Provision
EOU/STP/EHTP
EHTP
Office/Sale Office
Leasing Busine
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à ¥§à ¥¬à ¥«
Sr. No.
Description of Services
13. Total Bank Accounts maintained by you for conducting Business
Sr. No.
Account
Number
Type of
Account
IFSC
HSN Code
Bank Name
Branch Address
14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
Date of
DD/MM/YYYY
Gender
Birth
Mobile Number
Email Address
Telephone Number
Identity Information
Designation
Permanent
Director Identification Number
Aadhaar Number
Account
Number
Are you a citizen of India?
Passport Number
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Locality/Village
State
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth
Mobile Number
Tel
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r Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to ââ¬ÅGoods and Services Tax
Network” to obtain details from UIDAI for the purpose of authentication. ââ¬ÅGoods 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.
17. 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/E-Sign
Digital
Name of the Authorised
Signatory
Designation of Authorised
Signatory
Place
Date
Instructions for filing of Application for enrolment
1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered
under an existing law and having a Permanent Account Number issued under the Income-tax Act, 19
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¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥¬à ¥Â
1. >
2.
3.
hereby solemnly affirm and declare that > to act as an authorised
signatory for 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 are Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.
S. No.
1.
Full Name
Designation/Status Signature
2.
Acceptance as an authorised signatory
|I > hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Signatory
Date
Place
Signature of Authorised
Designation/Status
â⬢
ââ¬
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also required to be filled.
Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per
Annexure specified. Documents required to be uploaded as evidence are as follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern ââ¬â Proprietor
Partnership Firm / Limited Liability Partnership ââ¬â Managing/ Authorised
Partners (personal details of all partners is to be submitted but photos of only ten partners including
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à ¥§à ¥¬à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à Â
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nt 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.
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
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
For each Authorised Signatory: Letter of Authorisation or copy of R
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à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Unlimited Company
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Officer
Managing/ Whole-time Director and Managing
Director/Whole Time Director/Chief Executive
Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
â⬢
à ¥§à ¥¬à ¥¯
Application is required to be mandatorily digitally signed as per following :-
Sl. No
1.
Type of Applicant
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Digital Signature required
Digital Signature Certificate(DSC) Class 2
and above
Foreign Limited Liability Partnersh
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Acknowledgement
Enrolment Application – Form GST- has been filed against Application Reference Number (ARN) Ãâ·
Form Number
Form Description:
Date of Filing
Taxpayer Trade Name
Taxpayer Legal Name
Provisional ID Number
It is a system generated acknowledgement and does not require any signature
Reference No.
To
Provisional ID
Name
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Form GST REG-27
[See rule – 24(3)]
Address
Application Reference Number (ARN)
Show
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n
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 of hearing,
and is of the opinion that your provisional registration is liable to be cancelled for following reason(s).
1.
2.
Determination of amount payable pursuant to cancellation of provisional registration:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
You are required to pay the following amounts on or before (date) failing which the amount
will be recovered in accordance with the provisions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
Place:
Date:
Signature
Designation
Jurisdiction
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he best
of my knowledge and belief and nothing has been concealed.
Aadhaar Number
Full Name
Designation/Status
Place
Date
Permanent Account Number
Signature of Authorised Signatory
DD/MM/YYYY
à ¥§à ¥Âà ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¨, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST REG-30
[See rule 25]
Form for Field Visit Report
Center Jurisdiction (Ward/Circle/Zone)
Name of the Officer:- >
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN-
Task Assigned by:-
Date and Time of Assignment of task:-
Particulars
Input
Sr. No.
Date of Visit
1.
Time of Visit
2.
Location details
3.
4.
5.
Latitude
North Bounded By
West Bounded By
Whether address is same as mentioned in
application
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