The Rajasthan Goods and Services Tax Rules, 2017
F.No.12(46)FD/Tax/2017-31 Dated:- 22-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, June 22, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules, namely:-
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Document 1GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, June 22, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and
Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the
following rules, namely:-
Chapter I
PRELIMINARY
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods
and Services Tax Rules, 2017.
(2) They shall come into force with immediate effect.
2. Definitions. In these rules, unless the context other
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han 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.
(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
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tax under the aforesaid section is exercised and shall furn
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ered on the same Permanent Account Number.
4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall
be effective from the beginning of the financial year, where the intimation is filed under sub-
rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the
said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
registration to the 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, as the case may be.
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:-
he is neither a casual taxable person nor a non-resident taxable person;
(a)
(b)
(c)
(d)
(e)
(f)
(g)
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 i
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on paying tax under section 10 may not file a fresh intimation every
year and he may continue to pay tax under the said section subject to the provisions of the
Act and these rules.
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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
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pplication
for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of
option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish
at the common portal, either directly or through a Facilitation Centre notified by the
Commissioner, a statement in FORM GST ITC-01 containing details 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 Acco
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ase access
or retrieval services from a place outside India to a non-taxable online recipient referred to in
section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act No.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, 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 mak
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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 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.
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(2) Where the application submitted under rule 8 is found to be deficient, either in terms of
any i
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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
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, w
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egistration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or
sub-rule (5) of rule 9.
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(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
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lication 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 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) Wher
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tre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India,
the application for registration shall be submitted along with its tax identification number or
unique number on the basis 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
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rson.- (1) Where a registered casual taxable person or a non-resident taxable
person intends to extend the period of registration indicated in his application of registration,
an application in FORM GST REG-11 shall be submitted electronically through the common
portal, either directly or through a Facilitation Centre 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 temporary registration granted under sub-rule (1) shall be effective from th
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der
sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities.- (1) Every
person required to be granted a Unique Identity Number in accordance with the provisions of
sub-section (9) of section 25 may submit an application electronically in FORM GST REG-
13, duly signed or verified through electronic verification code, in the manner specified in
rule 8 at the common portal, either directly or through a 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 princip
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oner:
Provided that,-
(a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business;
or
Bala
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(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 provis
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date of the receipt of the application in
FORM GST REG-14, serve a notice in FORM GST REG-03, 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 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.
(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 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 o
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ation, 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 the 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
noti
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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 –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 a
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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 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 (Central Act No. 43 of 1961) shall enrol on the common portal by
validating his e-mail address and mobile number, either directly or through a Facilitation
Centre notified by the Commiss
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e, along with the information and documents specified in the said
application, on the common portal either directly 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
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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 sub-
rule (1) and
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g with the other documents, including photographs, shall be uploaded
in FORM GST REG-30 on the common portal within 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 (Central Act No. 21 of 2000) or verified
by any other mode of signature or verification as notified by the Commissioner in this behalf:
Provided that a registered person registered under the provisions of the Companies
Act, 2013 (Central Act No. 18 of 2013) shall furnish the documents or application verified
through digital signature certificate.
(2) Each document including the return furnis
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of the association or persons or
authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory 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.
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Bank
(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 (Central Act No. 21 of 2000).
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
5. Category of Registered Person
(i)
(ii)
(iii)
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ii)
Manufacturers, other than manufacturers of such goods as
may be notified by the Government
Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
Any other supplier eligible for composition levy.
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
Signature of Authorised Signatory
Name
Designation Status
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)
1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
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ee rule 6(2)(3) ]
Intimation/Application for Withdrawal from Composition Levy
1. GSTIN
2. Legal name
3. Trade name, if any
4.Address of Principal Place of business
5. Category of Registered Person
(i)
Manufacturers, other than
manufacturers of such goods as may
be notified by the Government
Suppliers making supplies referred to
in clause (b) of paragraph 6 of
(ii)
Schedule II
(iii)
Any other supplier eligible for
composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is
sought
8. Jurisdiction
Centre
DD
State
15
MM YYYY
Bach
9. Reasons for withdrawal from composition
scheme
I
10. 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
Note – Stock statement may be furnished separately for availing input tax credit on the stock
available on the date p
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er
Designation
Jurisdiction
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Form GST CMP- 06
[See rule 6(5)]
Reply to the notice to show cause
1.
GSTIN
2.
Details of the show cause
notice
Reference no.
Date
3.
Legal name
4.
Trade name, if any
5.
Address of the Principal
Place of Business
6.
Reply to the notice
of documents
7.
List
uploaded
8.
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.
Signature of the Authorised Signatory
Note –
Date
Place
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.
Form GST CMP-07
[See rule 6(5)(6) ]
Reference No. >
Date-
To
GSTIN
Name
Address
Application Reference No. (ARN)
Date –
Order for acceptance/rejection of reply to show cause notice
This has reference to your reply dated
vide reference no.
dated
filed i
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o deduct tax at source under
section 51 and a person required to collect tax at source under section 52 and a person
supplying online information and database access or retrieval services from a place outside
India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and
Services Tax Act, 2017)
(i) Legal Name of the Business:
Part -A
State/UT
Ñ‚
District – â–¼
(As mentioned in Permanent Account Number)
(ii)
Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account
Number of Individual in case of Proprietorship concern)
(iii) Email Address :
(iv) Mobile Number:
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
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Bout
Part -B
1.
Trade Name, if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
â˜
(ii) Partnership
(iii) Hindu Undiv
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or which option is not available
Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(ii)
(iii)
Any other supplier eligible for composition levy.
7.
Date of commencement of business
DD/MM/YYYY
8.
Date on which liability to register arises
DD/MM/YYYY
9.
Are you applying for registration as a casual
taxable person?
Yes
No
10.
If selected 'Yes' in Sr. No. 9, period for which
registration is required
From
DD/MM/YY
To
DD/MM/YYYY
YY
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
Turnover (Rs.)
Net Tax Liability (Rs.)
(i)
(ii)
Integrated Tax
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
Payment Details
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Challan
Amount
Identification
Date
Number
12.
Are you applying for registration as a SEZ Unit?
(i) Select name of SEZ
Yes
No
☑
(ii) Approval order number and date of order
(iii) Designation of approving authority
13.
Are you applying for registration as a
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ntral Sales Tax Registration Number
Entry Tax Registration Number
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
Central Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign Company
Registration Number
Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet
Preparations (Excise Duties) Act
Registration number under Shops and Establishment
Act
Temporary ID, if any
Others (Please specify)
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16. (a) Address of Principal Place of Business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Floor No.
Road/Street
District
Latitude
(b) Contact Information
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
PIN Code
Longitude
Office Telephone
STD
number
Office Fax Number
STD
Rented
Consent
Shared
Others (specify)
Retail Busine
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nal 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
Floor No
Road/Street
District
PIN Code
Latitude
(b) Contact Information
Office Email
Longitude
Office Telephone number STD
Address
Mobile Number
(c) Nature of premises
Own
Leased
Office Fax Number
STD
Rented
Consent
Shared
Others
(specify)
(d) Nature of business activity being carried out at above mentioned
premises (Please tick applicable)
Factory Manufacturing
Warehouse/Depot
Office/Sale Office
EOU/STP/EHTP
Import
Wholesale Business â˜
Retail Business
â˜
Bonded Warehouse
Supplier of services
â˜
Leasing Business
Recipient of goods or
â˜
services
Works Contract
Export
ப
Others (specify)
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/
Members of Managing Committee of Associations/Board of Trustees etc.
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of F
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ocality/Village
Floor No
Road/Street
District
State
23. Details of Authorised Representative
Enrolment ID, if
available
PIN Code
Provide following details, if enrolment ID is not available
23
Bank
Permanent Account
Number
Aadhaar, if Permanent
Account Number is not
available
Name of Person
Designation / Status
First Name
Middle Name
Last Name
Mobile Number
Email address
Telephone No. with STD
24. State Specific Information
FAX No. with STD
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 appl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rds 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
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others (specify)
Person who can digitally sign the
application
Proprietor
Managing Authorised Partners
Karta
Managing / Whole-time Directors
Managing Whole-time Directors
Members of Managing Committee
Person In charge
Managing Whole-time
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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 validation of all the
filled up information.
9. Status of the application filed online can be tracked on the common portal by entering
Application Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate
registration for any of its business verticals shall need to apply separately in respect of each
of the vertical.
13. After approval of application, registration certificate shall be made available on the
common portal.
14. Temporary Reference Number (TRN) will be allotted after successfully furnishing
preliminary details in PART -A of the a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and Non Resident taxable person
Form GST REG-03
[See rule 9(2)]
Date-
Reference Number:
Το
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN):
Date:
Notice for Seeking Additional Information / Clarification / Documents relating to
Application for >
This is with reference to your > application filed
vide ARN <> Dated -DD/MM/YYYY The Department has examined your application and
is not satisfied with it for the following reasons:
1.
2.
3.
at
You are directed to submit your reply by
. (DD/MM/YYYY)
(DD/MM/YYYY)
☠*You are hereby directed to appear before the undersigned on
(HH:MM)
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
* Not applicable for New Registration Application
Signature
Name of the Proper Officer:
Designation:
Jurisdiction:
28
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for >
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Order of Rejection of Application for
This has reference to your reply filed vide ARN
dated
The reply has been examined and the same has not been found to be satisfactory for the
following reasons:
Or
1.
2.
3.
…Therefore, your application is rejected in accordance with the provisions of the Act.
You have not replied to the notice issued vide reference no.
….dated
within the time specified therein. Therefore, your application is hereby rejected in accordance
with the provisions of the Act.
30
Signature
Name
Designation
Jurisdiction
Soul
Form GST REG-06
[See rule 10(1)]
Registration Certificate
Registration Number:
1.
Legal Name
2.
Trade Name, if any
3.
Constitution of
Business
4.
Address of Principal
Place of Business
5.
Date of Liability
DD/MM/YYYY
6.
Period of Validity
From
DD/MM/YYYY
Το
DD/MM/YYYY
(Applicable only in
case of Non-Resident
taxable person or
Casual taxable
person)
7.
Type of Registration
8.
Particulars of Approving Authority
Centre
State
Signature
Name
Desi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
orm 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)
Part -A
State/UT-
(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 Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent
Account Number is not available)
(iv) Email Address
(v)
Mobile Number
District –
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Part-B
Constitution of Business (Please Select the Appropriate)
1
Trade Name, if any
2
(i) Proprietorship
(ii) Partnership
(iii) Hindu Undivided Family
â˜
(iv) Private Limited Company
(v) Public Limited Company
â˜
(vi) Society/Club/Trust/Associati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t
Shared
Others(specify)
9.
Have you obtained any other
Yes
No
registrations under Goods and
Services Tax in the same State?
10
If Yes, mention Goods and Services
Tax Identification Number
11
IEC (Importer Exporter Code), if
12
applicable
Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting
tax
Particulars
Name
First Name
Middle Name
Last Name
Father's Name
Photo
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
Are you a citizen of India?
Residential Address
Building No/Flat No
DD/MM/YYYY
Gender
Email
address
Director Identification Number (if
any)
Aadhaar Number
Yes/No
Passport No. (in case of
Name of the
State
Premises/Building
13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Foreigners)
Floor No
Locality/Village
PIN Code
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing has been concealed therefrom
Place:
Date:
Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory
(Signature)
Designation
List of documents to be uploaded (not applicable to a department or establishment of
the Central Government or State Government or Local Authority or Governmental
agencies):-
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
. 35
Souler
(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.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and future communication which
will be verified through One Time Passwords to be sent separately, before filling up of the
application.
3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application.
4. The application filed by undermentioned persons shall be signed digitally.
Sr.
Type of Applicant
Digital Signature required
No
1.
Private Limited Company
Public Limited Company
Digital Signature Certificate(DSC) class 2 and
above
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
2.
Other than above
Digital Signature Certificate class 2 and above,
e-Signature or any other mode as specified or as
may be notified.
5. All information, relating 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 validation of all the
filled information
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te) failing which
the amount will be recovered in accordance with the provisions of the Act and rules made
thereunder.
(This order is also available on your dashboard).
Head
Integrated
tax
Central
UT Tax
Cess
State tax
tax
Tax
Interest
Penalty
Others
Total
37
Signature
Name
Designation
Jurisdiction
Form GST REG-09
[See rule 13(1)]
Application for Registration of Non Resident Taxable Person
Part-A
State/UT-
(i)
Legal Name of the Non-Resident Taxable Person
(ii)
(iii)
District –
Permanent Account Number of the Non-Resident Taxable person, if any
Passport number, if Permanent Account Number is not available
(iv) Tax identification number or unique number on the basis of which the entity
is identified by the Government of that country
(v) Name of the Authorised Signatory (as per Permanent Account Number)
(vi) Permanent Account Number of the Authorised Signatory
(vii) Email Address of the Authorised Signatory
(viii) Mobile Number of the Authorised Signatory (+91)
Note – Relevant information
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cality
Block/Taluka
Latitude
Floor No.
Mobile Number
E mail Address
Details of Bank Account in India
Road/Street
District
Longitude
PIN Code
Telephone Number
Fax Number with STD
State
Account
6
Number
Bank Name
Documents Uploaded
Type of account
Branch
Address
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:
Signature
Name of Authorised Signatory
Designation:
Note: Non-Resident taxable person is required to upload declaration (as per under mentioned
format) along with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
Proof of Principal Place of Business:
1.
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mber, 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/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.)I/We (name)
being (Partners/Karta/Managing Directors and whole time Director/Members
of Managing Committee of Associations/Board of Trustees etc.) of ……
(name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide
resolution no… dated….
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
future communication which will be verified through One Time Passwords to be sent
separately, before filling up Part-B of the application.
4. The applicant needs to upload the scanned copy of the declaration signed by the
Proprietor/all Partners /Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc. in case the business
declares a person as Authorised Signatory.
5. The application filed by the under-mentioned persons shall be signed digitally:-
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
Digital Signature required
Digital Signature Certificate(DSC)
class 2 and above
2.
Other than above
Digital Signature Certificate class
2 and above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated
by the system and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ant information submitted above is subject to online verification, where practicable,
before proceeding to fill up Part-B.
41
7
3
2.
Part-B
Details of Authorised Signatory (shall be resident of India)
1.
First Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Middle Name
Last Name
Male Female / Others
DD/MM/YYYY
Address line 1
Address of the Authorised Signatory
Address line 2
Address line 3
Date of commencement of the online service
DD/MM/YYYY
in India.
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3…
4
Jurisdiction
Details of Bank Account
Account
5
Number
Bank Name
Documents Uploaded
6
Center
Type of account
Branch
Address
IFSC
| A customized list of documents required to be uploaded (refer Instruction) as per the field values
in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct
to the best of my knowledge and belief and nothin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Account Holder, MICR and
IFSC and Branch details.
Authorisation Form:-
For Authorised Sig
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Το
DD/MM/YYYY
Το
DD/MM/YYYY
From
DD/MM/YYYY
Estimated Tax Liability (Net) for the extended
period (Rs.)
7.
Turnover Details for the extended
period (Rs.)
Inter- State
Intra-State
Central State UT Integrated
Tax Tax
Tax
Tax
Cess
8. Payment details
Date
CIN
9.
Declaration –
Place:
Date:
BRN
Amount
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Name of Authorised Signatory:
Designation Status:
Instructions for submission of application for extension of validity
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ving License
No./ Aadhaar No./ Other)
Reasons for temporary registration
11.
Effective date of registration / temporary ID
45
Male/Female/Other
DD/MM/YYYY
12. Registration No. / Temporary ID
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
>
Place
Date:
Signature
>:
Designation/Jurisdiction:
Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional
Authority.
Form GST REG-13
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies /
Embassies others
State /Union Territory
PART A
District
Permanent Account Number of entity, if any (applicable in case of any
other person notified)
(i)
Name of the Entity
(ii)
(iii)
Name of the Authorised Signatory
(iv)
(v)
Email Address of the Authorised Signatory
Permanent Account Number of 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
Notific
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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:
Place:
Date:
47
7
Signature
Name of Authorised Person:
Or
Signature
Name of Proper Officer:
Designation:
Jurisdiction:
Bak
Instructions for submission of application for registration for UN Bodies/ Embassies/others
notifi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nowledge and belief and nothing has been concealed therefrom
Place:
Date:
1884
Signature
Name of Authorised Signatory
Designation Status:
Instructions for submission of application for amendment
1. Application for amendment shall be submitted online.
2. Changes relating to Name of Business, Principal Place of Business, additional
place(s) of business and details of partners or directors, karta, Managing Committee,
Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day
affairs of the business which does not warrant cancellation of registration, are core
fields which shall be approved by the Proper Officer after due verification.
3. For amendment in Non-Core fields, approval of the Proper Officer is 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 addre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on is available on your dashboard for
download.
Date
Place
49
Signature
Name
Designation
Jurisdiction
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
Building No./ Flat No.
Floor No.
future
Name of Premises/
Road/
correspondence
Building
Street
(including
City/Town/Village
District
email, mobile
telephone, fax)
Block/Taluka
Latitude
State
Mobile (with country
Longitude
PIN Code
Telephone
code)
email
O
Discontinuance
Fax
Number
/Closure of
business
Reasons for
6.
Cancellation
(Select one)
0
Ceased to be liable to pay tax
Transfer of business on account
amalgamation, merger/
demerger, sale, lease or
otherwise disposed of etc.
of
Change in constitution of
business leading to change in
Permanent Account Number
Death of Sole Proprietor
о
Others (specify)
In case of transfer, merger of business, particulars of registration of entity in which merged,
amalgamated, tran
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
UT Tax
Integrated
Tax
Cess
1.
2.
Sub-Total
Sr. No.
Debit Entry No.
1.
2.
Sub-Total
Payment from ITC Ledger
Central
Tax
State Tax
UT Tax
Integrated
Tax
Cess
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
51
Signature of Authorised Signatory
Name of the Authorised Signatory
Designation Status
Fant
•
Instructions for filing of Application for Cancellation
A registered person seeking cancellation of his registration shall electronically submit
an application including details of closing stock and liability thereon along with
relevant documents, on common portal.
The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sion 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 registration falls.
•
Status of the Application may be tracked on the common portal.
•
No fee is payable for filing application for cancellation.
•
•
After submission of application for cancellation of registration, the registered person
shall make payment, if not made at the time of this application, and shall furnish final
return as provided in the Act.
The registered person may also update his contact address and update his mobile
number and e mail address.
52
Reference No. –
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
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 lia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ature of Authorised Signatory
Name
Designation/Status
Form GST REG-19
[See rule 22(3)]
Reference No. –
Date
To
Name
Address
GSTIN/UIN
Application Reference No. (ARN)
Order for Cancellation of Registration
Date
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 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 submission of final return furnished by you.
You
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l place of business)
5.
Cancellation Order No.
6
Reason for cancellation
7
Details of last return filed
Period of Return
Application
Reference
Number
55
Date –
Date of filing
DD/MM/YY
YY
8
Reasons for revocation of
cancellation
Reasons in brief. (Detailed reasoning can be filed as an
attachment)
9
Upload Documents
10.
Verification
â‹…
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 of Authorised Signatory
Place
Date
Full Name
(first name, middle, surname)
Designation/Status
Instructions for submission of application for revocation of cancellation of registration
A person, whose registration is cancelled by the proper officer on his own motion,
may apply for revocation of cancellation of registration, within thirty days from the
date of service of the order of cancellation of registration at the common portal No
application for revocation shall
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
been found to be in order.
Accordingly, your registration is restored.
Date
Place
56
Signature
Name of Proper officer
(Designation)
Jurisdiction –
Вал
Reference Number:
Το
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Application Reference No. (ARN):
Form GST REG-23
[See rule 23(3)]
Date
Date
Show Cause Notice for rejection of application for revocation of cancellation of
registration
This has reference to your 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.
☠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,
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he provisions of the Act.
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Bouch
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
Taxpayer Details
1. Provisional ID
2. Legal Name (As per
Permanent Account Number)
3. Legal Name (As per State/
Center)
4. Trade Name, if any
5. Permanent Account Number
of the Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. as
applicable
7B. Center Jurisdiction
8. Reason of liability to obtain Registration under earlier law
Registration
9. Existing Registrations
Sr.
Type of Registration
Registration Number
Date of Registration
No.
TIN Under Value Added Tax
2
Central Sales Tax Registration Number
3
Entry Tax Registration Number
Entertainment Tax Registration
Number
5
Hotel And Luxury Tax Registration
Number
6
Central Excise Registration Number
7
Service Tax Registration Number
8
Corporate Identify Number/Foreign
Company Registration
9
Limited Liability Partnership
Identification Number/Foreign Limited
Liability Partnership Identification
Number
Import/Expor
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de
Longitude(Optional)
Office Telephone Number
Office Fax No
11A.Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory / Manufacturing
Wholesale
Retail Business
Warehouse/Depot
Business
Bonded Warehouse
о
Service
Office/Sale Office Leasing Business
Provision
Service Recipient
EOU/STP/
SEZ
EHTP
Input Service Distributor
(ISD)
Works Contract
Others
(Specify)
Add More
12. Details of Goods/Services supplied by the Business
Sr. No.
Description of Goods
Sr. No.
Description of Services
HSN Code
HSN Code
Bank Name
Branch Address
13. Total Bank Accounts maintained by you for conducting Business
Sr. No. Account Number Type of
IFSC
Account
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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
Name>
Date of
DD/MM/YYYY Gender
Birth
Mobile Number
Email Address
Telephone Number
Iden
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ion
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and
Services Tax Network” to obtain details from UIDAI for the purpose of authentication. “Goods and
Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for
the purpose of authentication.
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.
Name of the Authorised
Signatory
Designation of Authorised
Digital Signature/E-Sign
Place
Date
Signatory
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, 1961 (Act 43 of 196
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al 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.
Full Name
Designation/Status Signature
1.
2.
Acceptance as an authorised signatory
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1.
2.
3.
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.
Date
Place
•
•
Signature of Authorised Signatory
Designation/Status
Instructions for filing online form
Enter your Provisional ID and password as provided by the State/Commercial
Tax/Central Excise/Service Tax Department for log in on the GST Portal.
Correct Email address and Mobile number of the Primary Authorised Signatory are to
be provided. The Email address and Mobile Number would be filled as contact
information of the Primary Authorised
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follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
Partnership Firm / Limited Liability Partnership – Managing/ Authorised
Partners (personal details of all partners is to be submitted but photos of only ten
partners including that of Managing Partner is to be submitted)
Hindu Undivided Family – Karta
Company Managing Director or the Authorised Person
1
Trust Managing Trustee
Association of Person or Body of Individual Members of Managing Committee
(personal details of all members is to be submitted but photos of only ten members
including that of Chairman is to be submitted)
–
Local Body Chief Executive Officer or his equivalent
Statutory Body – Chief Executive Officer or his equivalent
Others Person in Charge
–
Constitution of business: Partnership Deed in case of Partnership Firm,
Registration Certificate/Proof of Constitution in case of Society, Trust, Club,
Government Department, Association of Person or Body of In
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ess
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 Resolution of
the Managing Committee or Board of Directors to that effect as specified.
After submitting information electronic signature shall be required. Following person
can electronically sign application for enrolment:-
Constitution of Business
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability
Partnership
Others
Person who can digitally sign the application
Proprietor
1
Managing Authorised Partners
Karta
Managing / Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive Officer
Managing / Whole-time Directors and Managing
Director/Whole Time Director/ Chi
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on the common portal for Aadhar holders.
All information related to Permanent Account Number, Aadhaar, Director Identification
Number, Challan Identification Number, Limited Liability Partnership Identification Number
shall be online validated by the system and Acknowledgment Reference Number will be
generated after successful validation of all the filled up information.
Status of the online filed Application can be tracked on the common portal.
1. Authorised signatory should not be minor.
2. No fee is applicable for filing application for enrolment.
Acknowledgement
Enrolment Application – Form GST- has been filed against Application Reference Number
(ARN)
It is a system generated acknowledgement and does not require any signature
Form GST REG-27
Reference No.
[See rule 24(3)]
To
Provisional ID
Name
Address
Application Reference Number (ARN)
Dated >
Date DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated in response to the notice t
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s
1. Legal Name (As per Permanent
Account Number)
2. Address for correspondence
Building No./ Flat
Part B
No.
Name of Premises/
Building
City/Town/
Village/Locality
Block/Taluka
State
3. Reason for Cancellation
Floor No.
Road/Street
District
PIN
4. Have you issued any tax invoice during GST regime?
5. Declaration
YES
NO
I , being of do hereby declare that I am not liable to registration under the provisions of the
Act.
6. 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.
Aadhaar
Number
Full Name
Designation / Status
Place
Permanent Account Number
Signature of Authorised Signatory
Date
DD/MM/YYYY
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:-
Input
Sr. No.
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nt
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
publication of this notification in part 4(c) of today's extra ordinary Gazette. It is
requested that 20 copies of this notification may be sent to this Department and 20
copies along with bill may be sent to the Commissioner, Commercial Taxes
Department, Rajasthan, Jaipur. Please ensure that soft copy in CD is same as hard
copy provided to you for publication.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
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3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council,
GST Council Secretariat, New Delhi.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Accountant General, Rajasthan, Jaipur.
6. PS to Principal Secretary, Finance.
7. PS to Principal Secretary, Law.
8. PS to Secretary, Finance (Revenue).
9. Director, Public Relations, Jaipur.
10. Additional Dire
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