Author: admin_gst

Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 – i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power to make rule
01/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 1/2017 – Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. 605 (E).- In exercise of the powers confe

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Jurisdiction of Central Tax Officers – CGST officers
02/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No.2/2017-Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R 609 (E).- In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), 6[the Government] hereby appoints-
(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax and Directors General of Central Tax,
(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax and Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax and Additional

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ay be, specified in the corresponding entry in column (3) of the said Table;
(b) Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table;
(c) Additional Commissioners 3[or Joint Commissioners] of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and
(d) Commissioners of Central Tax (Audit) specified in the corresponding entry in column (5) of the said Table.
3. The Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in column (2) of Table II and the central tax officers sub-ordinate to them, are hereby vested with the territorial jurisdiction specified in the corresponding entry in column (3) of the said Table.
1[Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of th

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he said Table.
5. The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table.
Table I
Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax  in terms of Principal Commissioners/Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner 5[or Joint Commissioner] of Central Tax (Appeals) and  Commissioners of Central Tax (Audit)
Sl. No.
Principal Chief Commissioner / Chief Commissioner of Central Tax
Jurisdiction of Principal Chief Commissioner / Chief Commissioner of Central Tax in terms of Principal Commissioner/ Commissioner of Central Tax
Jurisdiction of Principal Chief Commissioner/ Chief Commissioner of Central Ta

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Joint Commissioner] (Appeals I) Bengaluru
2.5.1
Commissioner (Audit I) Bengaluru 
2.3.2
Commissioner Bengaluru South
2.3.3
Commissioner Bengaluru North 
2.4.2
Commissioner (Appeals II) Bengaluru and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Bengaluru
2.5.2
Commissioner (Audit II) Bengaluru
2.3.4
Commissioner Bengaluru North West
2.3.5
Principal Commissioner Bengaluru West
2.4.3
Commissioner (Appeals ) Mysuru and Additional Commissioner 5[or Joint Commissioner] (Appeals) Mysuru
2.5.3
 Commissioner (Audit) Mysuru
2.3.6
Principal Commissioner Mysuru
2.3.7
Commissioner Belgavi
2.4.4
Commissioner (Appeals) Belgavi and Additional Commissioner 5[or Joint Commissioner] (Appeals) Belgavi
2.5.4
 Commissioner (Audit) Belgavi
2.3.8
Commissioner Mangalore
3
Chief Commissioner Bhopal
3.3.1
Principal Commissioner Bhopal
3.4.1
Commissioner (Appeals) Bhopal and Additional Commissioner 5[or Joint Commissioner] (Ap

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dit) Chandigarh 
5.3.2
Commissioner Shimla
5.3.3
Commissioner Jammu
5.4.2
Commissioner (Appeals) Jammu and Additional Commissioner 5[or Joint Commissioner] (Appeals) Jammu
5.5.2
Commissioner (Audit) Jammu
5.3.4
Principal Commissioner Ludhiana
5.4.3
Commissioner (Appeals) Ludhiana and Additional Commissioner 5[or Joint Commissioner] (Appeals) Ludhiana
5.5.3
Commissioner (Audit) Ludhiana 
5.3.5
Commissioner Jalandhar
6
Principal Chief Commissioner Chennai
 6.3.1
Principal Commissioner Chennai North
6.4.1
Commissioner (Appeals I) Chennai and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Chennai
6.5.1
Commissioner (Audit I) Chennai
6.3.2
Commissioner Puducherry
6.3.3
Commissioner Chennai South
6.4.2
Commissioner (Appeals II) Chennai and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Chennai 
6.5.2
Commissioner (Audit II) Chennai
6.3.4
Commissioner Chennai Outer
6.3.5
Principal Commissio

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Joint Commissioner] (Appeals) Guwahati and Additional Commissioner 5[or Joint Commissioner] (Appeals) Shillong
8.5.1
 
 
Commissioner (Audit) Shillong
8.3.2
Commissioner Dibrugarh
8.3.3
Commissioner Shillong
8.3.4
Commissioner Itanagar
8.3.5
Commissioner Dimapur
8.3.6
Commissioner Imphal
8.3.7
Commissioner Aizawl
8.3.8
Commissioner Agartala
9
Chief Commissioner Hyderabad
9.3.1 
Principal Commissioner Hyderabad
9.4.1
Commissioner (Appeals I) Hyderabad and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Hyderabad
9.5.1
Commissioner (Audit I) Hyderabad
9.3.2
Commissioner Rangareddy
9.3.3
Commissioner Medchal
9.4.2
Commissioner (Appeals II ) Hyderabad and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Hyderabad 
9.5.2
Commissioner (Audit II) Hyderabad 
9.3.4
Commissioner Secunderabad
10
 
 
 
Chief Commissioner Jaipur
10.3.1 
Principal Commissioner

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iliguri and Additional Commissioner 5[or Joint Commissioner] (Appeals) Siliguri
11.5.3
Commissioner (Audit) Durgapur 
11.3.6
Commissioner Bolpur
12
Principal Chief Commissioner Lucknow
12.3.1 
Principal Commissioner Lucknow
12.4.1
Commissioner (Appeals) Lucknow and Additional Commissioner 5[or Joint Commissioner] (Appeals) Lucknow
12.5.1
Commissioner (Audit) Lucknow
12.3.2
Commissioner Agra
12.3.3
Commissioner Kanpur
12.4.2
Commissioner (Appeals) Allahabad and Additional Commissioner 5[or Joint Commissioner] (Appeals) Allahabad
12.5.2
Commissioner (Audit) Kanpur 
12.3.4
Commissioner Allahabad
12.3.5
Commissioner Varanasi
13
Chief Commissioner Meerut
13.3.1 
Principal Commissioner Meerut
13.4.1
Commissioner (Appeals) Meerut and Additional Commissioner 5[or Joint Commissioner] (Appeals) Meerut
13.5.1
Commissioner (Audit) Meerut 
13.3.2
Commissioner Ghaziabad
13.3.3
Principal Commissioner Noida
13.4.2
Comm

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ioner] (Appeals III) Mumbai 
14.5.3
Commissioner (Audit III) Mumbai
14.3.5
Commissioner Palghar
14.3.6
Commissioner Raigarh
14.4.4
Commissioner (Appeals) Raigarh and Additional Commissioner
14.5.4
Commissioner (Audit) Raigarh
 
 
14.3.7 
Commissioner Navi Mumbai
 
(Appeals) Raigarh
 
 
14.3.8
Commissioner Belapur
14.3.9
Commissioner Thane
14.4.5
Commissioner (Appeals) Thane and Additional Commissioner 5[or Joint Commissioner] (Appeals) Thane
14.5.5
Commissioner (Audit) Thane 
14.3.10
Commissioner Thane Rural
14.3.11
Commissioner Bhiwandi
15
Chief Commissioner Nagpur
15.3.1 
Principal Commissioner Nagpur-I 
15.4.1
Commissioner (Appeals) Nagpur and Additional Commissioner 5[or Joint Commissioner] (Appeals) Nagpur
15.5.1
Commissioner (Audit) Nagpur 
15.3.2
Commissioner Nagpur-II
15.3.3
Commissioner Nashik
15.4.2
Commissioner (Appeals) Nashik and Additional Commission

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er] (Appeals) Pune-II
17.5.2
Commissioner (Audit II) Pune
17.3.4
Commissioner Goa
17.4.3
Commissioner (Appeals) Goa and Additional Commissioner 5[or Joint Commissioner] (Appeals) Goa
18
Chief Commissioner Ranchi
18.3.1 
Principal Commissioner Patna-I 
18.4.1
 
Commissioner (Appeals) Patna and Additional Commissioner 5[or Joint Commissioner] (Appeals) Patna
18.5.1
Commissioner (Audit) Patna 
 
 
18.3.2
Commissioner Patna-II
 
 
 
 
18.3.3
Principal Commissioner Ranchi
18.4.2
Commissioner (Appeals) Ranchi and Additional Commissioner 5[or Joint Commissioner] (Appeals) Ranchi
18.5.2
Commissioner (Audit) Ranchi
18.3.4
Commissioner Jamshedpur
19
Chief Commissioner Thiruvananthapur am
19.3.1 
Commissioner Thiruvananthapuram
19.4.1
 
Commissioner (Appeals) Kochi and Additional Commissioner 5[or Joint Commissioner] (Appeals) Kochi
19.5.1
Commissioner (Audit) Kochi 

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l.  No.
Principal Commissioner/ Commissioner of Central Tax
                                  Territorial Jurisdiction 
(1)
(2)
(3)
  1
Agartala
State of Tripura.
  2
Agra
Districts of Agra, Firozabad, Mahamaya Nagar, Mathura, Aligarh, Auraiya, Etawah, Kasi Ram Nagar and Etahin  the State of Uttar Pradesh.
  3
Ahmedabad North
Entire area on the eastern side of Sabarmati river starting from Nehru Bridge towards northern side of Relief road extending up to Kalupur, on southern side to the east of railway tracks from Kalupur bridge to Sarangpur Bridge. From Sarangpur Bridge to the northern side of the road from Sarangpur Bridge to the corner of Patel Mills on Rakhial Road via Hathikhai. From Patel Mills, there is an imaginary boundary lying on the outer boundary of P

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Sabarmati river from Nehru bridge upto Ahmedabad City Taluka limit towards South) and all villages of Daskroi Taluka, on the western side of Sabarmati River. The jurisdiction also includes Sanand, Dholka, Dholera, Bavla, Mandal, Dhanduka, Viramgam and DetrojRampura Taluka of Ahmedabad District in the State of Gujarat. 
4
Ahmedabad South
Area covering the City Taluka and the Daskroi Taluka in the District of Ahmedabad excluding (1) The area to the North of the Road starting from Riverfront near Times of India Office till S.G. highway via Swastik Char Rasta, Vijay Char Rasta, Memnagar Cross Road and Drive-in Road.
(2) Area to the west of S.G. highway starting from Thaltej Cross Roads towards Sanand Crossroads till the limits of city taluka. (3) The portions and villages of both the talukas included in the jurisdiction of Ahmedabad North Commissionerate in the State of Gujarat.
5
Aizawl
State of Mizoram
6
Allahabad
Districts of Allahabad, SantRavidas Nagar, Jaunpu

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18, 581103, 581105, 581107,
581113, 581117, 581195, 581196, 581201, 581204, 581206, 581207, 581209,
582101, 582102, 582103, 582111, 582112, 582113, 582114, 582115, 582116,
582117, 582118, 582119, 582120, 582201, 582202, 582203, 582204, 582205,
582206, 582207, 582208, 582209, 582210, 582211, 583101, 583102, 583103,
583104, 583111, 583112, 583113, 583114, 583115, 583116, 583117, 583118,
583119, 583120, 583121, 583122, 583123, 583124, 583126, 583128, 583129,
583130, 583132, 583134, 583135, 583136, 583152, 583201, 583203, 583211,
583212, 583214, 583215, 583216, 583217, 583218, 583219, 583220, 583221,
583222, 583223, 583224, 583225, 583226, 583227, 583228, 583229, 583230,
583231, 583232, 583233, 583234, 583235, 583236, 583237, 583238, 583239,
583268, 583275, 583276, 583277, 583278, 583279, 583280, 583281, 583282, 583283, 584101, 584102, 584103, 584111, 584113, 584115, 584116, 584118, 584120, 584122, 584123, 584124, 584125, 584126, 584127, 584128, 584129,
584132, 5841

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, 586203, 586204,
586205, 586206, 586207, 586208, 586209, 586210, 586211, 586212, 586213,
586214, 586215, 586216, 586217, 587101, 587102, 587103, 587111, 587112,
587113, 587114, 587115, 587116, 587117, 587118, 587119, 587120, 587121,
587122, 587124, 587125, 587154, 587155, 587201, 587202, 587203, 587204,
587205, 587206, 587207, 587301, 587311, 587312, 587313, 587314, 587315,
587316, 587330, 590001, 590003, 590005, 590006, 590008, 590009, 590010,
590011, 590014, 590015, 590016, 590018, 590019, 591101, 591102, 591103,
591104, 591106, 591107, 591108, 591109, 591110, 591111, 591112, 591113,
591114, 591115, 591116, 591117, 591118, 591119, 591120, 591121, 591122,
591123, 591124, 591125, 591126, 591127, 591128, 591129, 591130, 591131,
591136, 591143, 591147, 591153, 591156, 591173, 591201, 591211, 591212,
591213, 591214, 591215, 591216, 591217, 591218, 591219, 591220, 591221,
591222, 591223, 591224, 591225, 591226, 591227, 591228, 591229, 591230,
591231, 591232, 59

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bsp;                                                                           
Any other pin codes falling within Kolar District which are not mentioned specifically in the jurisdiction of any of the Commissionerates.
12
Bengaluru North
The areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural District, Chikkaballapura District in the State of Karnataka:
560001, 560003, 560006, 560009, 560012, 560014, 560020, 560021, 560024,
560032, 560045, 560046, 560051, 560052, 560054, 560055, 560063, 560064,
560065, 560077, 560080, 560092,

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572114, 572115, 572116, 572117, 572118, 572119, 572120, 572121, 572122,
572123, 572124, 572125, 572126, 572127, 572128, 572129, 572130, 572132,
572133, 572134, 572135, 572136, 572137, 572138, 572139, 572140, 572141,
572142, 572143, 572144, 572145, 572168, 572175, 572201,572202,  572211,
572212, 572213, 572214, 572215, 572216, 572217, 572218, 572219, 572220,
572221, 572222, 572223, 572224, 572225, 572226, 572227, 572228, 573114, 577001, 577002, 577003, 577004, 577005, 577006, 577213, 577215, 577217,
577218, 577219, 577221, 577223, 577224, 577230, 577231, 577501, 577502,
577511, 577512, 577513, 577514, 577515, 577516, 577517, 577518, 577519,
577520, 577521, 577522, 577523, 577524, 577525, 577526, 577527, 577528,
577529, 577530, 577531, 577532, 577533, 577534, 577535, 577536, 577537,
577538, 577539, 577540, 577541, 577542, 577543, 577544, 577545, 577546,
577551, 577552, 577553, 577554, 577555, 577556, 577557, 577558, 577566, 577589, 577596, 577597, 577598, 57759

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ts which are not mentioned specifically in the jurisdiction of any of the Commissionerates.
15
Bengaluru West
Areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District and Ramnagaram District, in the State of Karnataka:
560010, 560018, 560019,560023, 560026, 560028, 560039, 560040, 560044,
560050, 560053, 560056, 560059, 560060, 560061, 560062,560070, 560072,
560074, 560079, 560082, 560085, 560086, 560096, 560098, 560104, 560109,
560110,561101,561201, 562108, 562109, 562112, 562117, 562119, 562120, 562121, 562126, 562127, 562128, 562130,562131, 562138, 562145, 562159, 562160, 562161 571501 and 571511.
Any other pin codes falling within the jurisdiction of Ramnagaram District which are not mentioned specifically in the jurisdiction of any of the Commissionerates.
16
Bhavnagar
Districts of Bhavnagar, Surendranagar, Amreli, Junagadh, Porbandar, Gir- Somnath and Botad in the State of Gujarat.
17
Bhiwandi
The areas

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to IX.(From Ward no. 1 to 126 in existence as on 01-04-2017) in the State of Tamil Nadu.
The continental shelf and exclusive economic zone contiguous to the eastern coast of India.
Explanation: The eastern coast of India  refers to the coast adjacent to the states or Union Territories, as the case may be, of  West Bengal, Odisha, Andhra Pradesh, Puducherry, Tamil Nadu and Andaman and Nicobar Islands.
25[23.
Chennai Outer
Districts of Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu]
24
Chennai South
Areas comprising of Chennai Corporation Zones Nos. X to XV (From Ward No. 127 to 200 in existence as on 01-04-2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu.
25

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42, 110054, 110055, 110060, 110082, 110084, 110088.
30
Delhi South
Areas falling under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, New Delhi, South Delhi, South East Delhi and South West Delhi in the Union Territory of Delhi.
110001, 110004, 110010, 110011, 110012, 110016, 110017, 110020, 110021,
110022, 110023, 110028, 110029, 110030, 110037, 110038, 110043, 110045,
110046, 110047, 110048, 110050, 110057, 110061, 110062, 110066, 110067, 110068, 110069, 110070, 110071, 110072, 110073, 110074, 110075, 110076, 110077, 110078, 110079, 110080, 110097.
31
Delhi West
Areas falling under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, North Delhi, West Delhi, Central Delhi and North West Delhi in the Union Territory of Delhi.
110008, 110015, 110018, 110026, 110027, 110034, 110041, 110052, 110056, 110058, 110059, 110063, 110064, 110081, 110083, 110085, 110086, 110087, 110089.
32
Dibrugar

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where the nearest point of the appropriate baseline is located in the state of Goa.
13[39
Guntur
Districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla, Palnadu, Prakasam, SPS Nellore, mandals of Kovvur, Chagullu, Tallapudi, Nidadavole, Undrajavaram, Peravali, Devarapalle, Gopalapuram and Nallajerla of East Godavari District and mandals of Gudur, Chillakaur, Kota, Vakadu, Chittamur, Balayapalli, Venkatagiri, Dakkili, Ozili, Naidupet, Pellakur, Doravarisatram, Sullurpeta and Tada of Tirupati District in the state of Andhra Pradesh.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh.]
40
Gurugram
Revenue District of Gurugram in the State of Haryana.
41
Guwahati
Districts of Kamrup (Metro), Kamrup (Rural), Baksa, Kokrajhar, Bongaigon, Chirang, Barapeta, Dhubri, South Salmara-Mankachar, Nalbari, Goalpara, Morigaon, Nagoan, Hojai, East KarbiAn

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ana.
45
Imphal
State of Manipur.
46
Indore
Districts of  Indore and Dewas in the State of Madhya Pradesh.
47
Itanagar
State of Arunachal Pradesh.
48
Jabalpur
Districts of Jabalpur, Narsinghpur, Mandla, Dindori, Katni, Umaria, Shahdol, Anuppur, Chhindwara, Seoni, Balaghat, Satna, Panna, Rewa, Sidhi, Singroli, Damoh, Chhatarpur and Tikamgarh in the State of Madhya Pradesh.
26[49
Jaipur
Districts of Jaipur, Ajmer, Beawer and Tonk in the state of Rajasthan.]
50
Jalandhar
Districts of Amritsar, Tarn Taran, Gurdaspur, Jalandhar, Kapurthala, Pathankot, Shaheed Bhagat Singh Nagar and Hoshiarpur in the State of Punjab.
51
Jammu
7[Union territory of Jammu and Kashmir and Union territory of Ladakh].
52
Jamshedpur
Districts of East Singbhum , West Singbhum and Saraikela – Kharsawan in the State of Jharkhand .
27[53
Jodhpur
Districts of Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Ch

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Malappuram, Kozhikode, Wayanad, Kannur and Kasaragod in the State of Kerala.
60
Kutch(Gandhidham)
District of Kutch in the State of Gujarat.
61
Lucknow
Districts of Lucknow, Barabanki, Balrampur, Shravasti, Behraich, Gonda, Unnao, Sitapur, Lakhimpur, Shahjahanpur and Hardoi in the State of Uttar Pradesh.
62
Ludhiana
Districts of Ludhiana, Moga, Firozpur, Faridkot, Muktsar, Fazilka, Barnala, Sangrur, Mansa, Bhatinda, Patiala, Rupnagar, Ajitgarh and Fatehgarh Sahib in the State of Punjab.
28[63
Madurai
Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, Kanyakumari, Theni, Dindigul (except D. Gudalur Village of Palayam Firka of Vedasandur Taluk) in the State of Tamil Nadu.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Tamil Nadu and the Union territory of Puducherry.]
64
Mangalore
Areas in the Revenue Dis

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75030,
576101, 576102, 576103, 576104, 576105, 576106, 576107, 576108, 576111, 576112, 576113, 576114, 576115, 576117, 576120, 576121, 576122, 576124, 576201, 576210, 576211, 576212, 576213, 576214, 576215, 576216, 576217,
576218, 576219, 576220, 576221, 576222, 576223, 576224, 576225, 576226,
576227, 576228, 576229, 576230, 576231, 576232, 576233, 576234, 576235,
576247, 576257, 576282, 581121, 581129, 581186, 581187, 581301, 581302,
581303, 581304, 581305, 581306, 581307, 581308, 581314, 581315, 581316,
581317, 581318, 581319, 581320, 581321, 581322, 581323, 581324, 581325, 581326, 581327, 581328, 581329, 581330, 581331, 581332, 581333, 581334,
581335, 581336, 581337, 581338, 581339, 581340, 581341, 581342, 581343,
581344, 581345, 581346, 581347, 581348, 581349, 581350, 581351, 581352,
581353, 581354, 581355, 581356, 581357, 581358, 581359, 581360, 581361, 581362, 581363, 581365, 581384, 581396, 581400, 581401, 581402, 581403, 581411, 581412, 581421, 581423, 581440,

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s: 400019, 400022, 400024, 400029, 400031, 400037, 400041, 400051, 400059, 400060, 400063, 400065, 400069, 400070, 400072, 400077, 400084, 400086, 400089, 400093, 400096, 400097, 400098 and 400099 in the State of Maharashtra.
69
Mumbai South
The areas falling under following pin codes: 400001, 400002, 400004 to 400007, 400020, 400021, 400023, 400032, 400035, 400036, 400038 and 400039 in the State of Maharashtra.
The continental shelf and exclusive economic zone contiguous to the western coast of India.
Explanation: The western coast of India  refers to the coast adjacent to the states or
Union Territories, as the case may be, of Gujarat, Maharashtra, Goa, Daman and Diu, Karnataka, Kerala and Lakshwadeep
70
Mumbai West
The areas falling under following pin codes:400040, 400047 to 400050, 400052 to 400058, 400061, 400062, 400064, 400090, 400095, 400102, 400104, 400105 in the State of Maharashtra.
The territorial waters and the seabed and sub soil underlying such

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571314, 571315, 571316, 571320, 571401,
571403, 571404, 571405, 571415, 571416, 571417, 571418, 571419, 571421,
571422, 571423, 571424, 571425, 571426, 571427, 571429, 571430, 571431, 571432, 571433, 571434, 571435, 571436, 571438, 571439, 571440  571441, 571442, 571443, 571444, 571445, 571446, 571448, 571450, 571455, 571457,
571463, 571475, 571476, 571477, 571478, 571490, 571601, 571602, 571603,
571604, 571605, 571606, 571607, 571610, 571617, 571802, 571807, 571811,
571812, 573101, 573102, 573103, 573111, 573112, 573113, 573115, 573116,
573117, 573118, 573119, 573120, 576121, 573122, 573123, 573124, 573125,
573126, 573127, 573128, 573129, 573130, 573131, 573133, 573134, 573135,
573136, 573137, 573141, 573142, 573144, 573150, 573162, 573164, 573165, 573201, 573202, 573211, 573212, 573214, 573215, 573216, 573217, 573218,
573219, 573220, 573225, 573226, 577101, 577102, 577111, 577112, 577113.
577114, 577115, 577116, 577117, 577120, 557121, 577122, 577123, 577124,

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bsp; (i). Section of National Highway 6 from Wadi end till Variety Square,
       (ii). Section of National Highway 7 connecting Variety Square and Panchsheel Square,
       (iii). Sections of Internal Roads connecting Panchsheel Square and Ashok Square via Dhantoli Police station and Baidyanath Square,
       (iv). Section of State Highway 9 from Ashok Square towards Umrer.
(b). Parts of Nagpur (Rural) Tehsil adjoining Tehsils of Hingna, Nagpur (Urban), Kamptee, Umrer and Kuhi of Nagpur District,
 (c). Tehsils of Hingna, Umrer, Bhiwapur and Kuhi of Nagpur District.
2. District of Wardha (Excluding Tehsils of Ashti, Arvi and Karanja), and
3. Districts of Bhandara, Gondia, Chandrapur and Gadchiroliin the State of Maharashtra.
73
Nagpur II
1. Following Areas of Nagpur District:
       (a). Municipal limits of Nagpur city excluding the areas cover

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sh.
77
Palghar
The areas falling under following pin codes : 401102, 401103, 401201 to 401203,  401205 to 401210, 401301 to 401306, 401401 to 401407, 401501 to 401506, 401601 to 401610, 401701 to 401703 in the State of Maharashtra.
78
Panchkula
Revenue Districts namely Panchkula, Panipat, Yamuna Nagar, Ambala, Karnal, Kaithal and Kurukshetra in the State of Haryana.
79
Patna I
Districts of Patna, Buxar, Kaimur (Bhabhua), Bhojpur, Rohtas, Arwal, Jehanabad, Aurangabad, Gaya, Nawada, Nalanda, Sheikhpura, Lakhisarai, Jamui, Munger, Banka and Bhagalpur in the State of Bihar.
80
Patna II
Districts of Vaishali, Saran, Gopalganj, Muzaffarpur, West Champaran, East Champaran, Sitamarhi, Sheohar, Madhubani, Darbhanga, Supaul, Begusarai, Saharsa, Madhepura, Khagaria,  Purnia, Araria, Katihar, Kishanganj, Samastipur and Siwan in the State of Bihar.
81
Puducherry
Union Territory of Puducherry including Karaikal, Mahe and Yanam.
82
Pune -I 
(i) Area o

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the area falling in PIN Code number 412202; and
(iv)      District of Solapurin the State of Maharashtra
84
Raigarh
The areas falling under following pin codes: 402101 to 402118, 402120, 402122, 402125, 402126, 402201 to 402210, 402301 to 402309, 402401 to 402406, 410101, 410102, 410201 to 410212, 410216 to 410222 and 415213 in the State of Maharashtra. 
85
Raipur
State of Chhattisgarh.
86
Rajkot
Districts of Rajkot, Morbi, Jamnagar, and Devbhumi Dwarka in the State of Gujarat.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Gujarat and the Union territories of Daman and Diu.
87
Ranchi
Districts of Ranchi, Lohardaga, Simdega, Gumla, Khunti, Ramgarh, Hazaribagh, Chatra, Palamu, Garhwa, Latehar, Bokaro, Giridih, Koderma, Dhanbad, Deogarh, Jamtara, Pakur, Sahibganj, Godda and Dumka in the State of Jharkhand.
88
Rangareddy

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al Corporation (falling in Hyderabad, Rangareddy and Medchal Districts) along with Uppal, Kapra, Medipally and Ghatkesar Mandals of Medchal District in the State of Telangana.
93
Shillong
State of Meghalaya.
94
Shimla
State of Himachal Pradesh.
95
Siliguri
State of Sikkim and Districts of Darjeeling, Kalimpong, Jalpaiguri, Coochbehar, Alipurduar, Uttar Dinajpur, Dakshin Dinajpur and Malda in the State of West Bengal.
96
Surat
Districts of Surat, Navsari, Valsad, Dangs and Tapi in the State of Gujarat.
97
Thane
The areas falling under following pin codes: 400066, 400067, 400068, 400091, 400092, 400101, 400103, 400601, 400602, 400604, 400605, 400606, 400609, 400610, 400613, 400616, 401101, 401104 to 401107 in the State of Maharashtra.
98
Thane Rural
The areas falling under following pin codes: 421001 to 421005, 421102, 421103,421201 to 421206, 421301, 421303, 421304, 421306, 421401 to 421403, 421501 to 421506, 421601 to 421605 in the State of Maharasht

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ara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan.]
103
Ujjain
Districts of Dhar, Khargone, Badwani, Khandwa, Burhanpur, Ratlam, Mandsaur, Neemuch, Jhabua, Alirajpur, Ujjain, Agar Malwa, Shajapur in the State of Madhya Pradesh.
104
Vadodara I
Vadodara District (excluding Savli and Desar Taluka), Anand, Kheda and Mahisagar Districts in the State of Gujarat
105
Vadodara II
Districts of Panchmahal, Dahod, Chhota Udepur, Bharuch, Narmada and SavliDesar Taluka of Vadodara District  in the State of Gujarat.
106
Varanasi
Districts of Sonebhadra, Mirzapur, Varanasi, Chandauli, Ghazipur, Ballia, Mau, Azamgarh, Deoria, Kushinagar, Gorakhpur, Maharajganj, Sant Kabir Nagar and Siddharth Nagar in the State of Uttar Pradesh.
15[107
Visakhapatnam
In the Districts of Srikakulam Vizianagaram, Visakhapatnam, Anarkapalli, Alluri Sitaramaraju, Parvatipurammanyam, Dr. B.R. Ambedkar Konaseema, Kakinada and mandals of Rajamahendravaram Urban, Rajamahendravaram Rura

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Chennai Outer
11
Coimbatore
Coimbatore, Tiruchirapally, Madurai, Salem
12
Dehradun
Dehradun
13
Delhi I
Delhi North, Delhi East
14
Delhi II
Delhi South, Delhi West
15
Goa
Goa
16
Guntur
Visakhapatnam, Guntur, Tirupati
17
Gurugram
Gurugram, Faridabad
18
Commissioner (Appeals) Guwahati
Guwahati, Dibrugarh, Shillong, Itanagar, Dimapur, Imphal, Aizawl, Agartala
Additional Commissioner 5[or Joint Commissioner] (Appeals) Guwahati
Guwahati, Dibrugarh, Itanagar
Additional Commissioner 5[or Joint Commissioner] (Appeals) Shillong
Shillong, Dimapur, Imphal, Aizawl, Agartala
19
Hyderabad I
Hyderabad, Rangareddy
20
Hyderabad II
Medchal, Secunderabad
21
Indore 
Indore, Ujjain
22
Jaipur
Jaipur, Alwar
23
Jammu 
Jammu
24
Jodhpur
Jodhpur, Udaipur
25
Kochi
Thiruvananthapuram ,Kochi, Kozhikode
26
Kolkata I
Kolkata North, Kolkata South
27
Kolkata II
Howrah, Haldia
28
Lucknow
Lucknow,

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I. No. 13 and 14 of Table III;
Note 2: The Commissioner (Appeals II) Mumbai mentioned in Column (4) for entries at SI. No. 14.4.1 and 14.4.2 shall have jurisdiction over Mumbai I and Mumbai II mentioned in Column (2) at SI. No. 31 and 32 of Table III.]
Table IV
Jurisdiction of Commissioner of Central Tax (Audit)
Sl. No.
Commissioner of Central Tax (Audit)
Jurisdiction in terms of Principal Commissioner or Commissioner of Central Tax 
 
(1)
(2)
(3)
        1     
Ahmedabad
Ahmedabad North,  Ahmedabad South, Gandhinagar
        2     
Belgavi
Belgavi, Mangalore
        3     
Bengaluru  I
Bengaluru East, Bengaluru South
        4     
Bengaluru  II
Bengaluru North, Bengaluru  North West
        5

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Jodhpur,
Jodhpur, Udaipur
23  
Kanpur 
Kanpur, Allahabad, Varanasi
24  
Kochi
Thiruvananthapuram, Kochi, Kozhikode
25  
Kolkata I
Kolkata North, Kolkata South
26  
Kolkata II
Howrah, Haldia
27  
Lucknow
Lucknow, Agra
28  
Ludhiana 
Ludhiana, Jalandhar
29  
Meerut
Meerut, Ghaziabad
30  
Mumbai I
Mumbai South
31  
Mumbai II
Mumbai East, Mumbai Central
32  
Mumbai III
Mumbai West, Palghar
33  
Mysuru
Mysuru, Bengaluru West
34  
Nagpur
Nagpur-I , Nagpur-II
35  
Nashik
Nashik, Aurangabad
36  
Noida
Noida , Gautam Buddh Nagar
37  
Panchkula
Panchkula, Rohtak
38  
Patna
Patna-I ,Patna-II
39  
Pune-I 
Pune-I , Kolhapur
40  
Pune-II
Pune-II, Goa
41  
Raigarh
Raigarh, Navi Mumbai, Belapur
42  
Raipur 
Raipur
43  
Rajkot 
Rajkot, Bhavnagar, Kutch (Gandhidham)
44  
Ranchi
Ranchi, Jamshedpur
45 &nbs

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r Bhubaneswar 
5.
Principal Commissioner Chandigarh 
6.
Commissioner Chennai South 
7.
Principal Commissioner Delhi North 
8.
Commissioner Delhi West 
9.
Commissioner Faridabad 
10.
Principal Commissioner Guwahati 
11.
Principal Commissioner Jaipur 
12.
Principal Commissioner Kolkata North 
13.
Principal Commissioner Lucknow 
14.
Principal Commissioner Meerut 
15.
Commissioner Nagpur-II 
16.
Commissioner Palghar
17.
Commissioner Pune-II
18.
Commissioner Rangareddy
19.
Principal Commissioner Ranchi 
20.
Commissioner Surat
21.
Commissioner Thane
22.
Commissioner Thiruvantathapuram
23.
Principal Commissioner Visakhapatnam
6.         This notification shall come into force on the 22nd day of June, 2017.
[F.No 349/52/2017-GST]
(Dr. Sreeparvathy S. L.)
Under Secretary to the Government of India
 
 
************
NOTES:-
1.
Inserted vide

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s
“14.4.1
Commissioner (Appeals I) Mumbai and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Mumbai”
10. 
Inserted vide Notification No. 02/2021 – Central Tax dated 12-01-2021
11. 
Inserted vide Notification No. 02/2022-Central Tax dated 11-03-2022
12. 
Inserted vide Notification No. 02/2022-Central Tax dated 11-03-2022
13.
Substituted vide Notification No. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as,
“39
Guntur
Districts of Guntur, Krishna, West Godavari, PottiSriramulu Nellore and Prakasam in the State of Andhra Pradesh.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh.”
14.
Substituted vide Notification No. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as,
“101
Tirupati
Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy

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-2023 before it was read as,
“53
Jodhpur
Districts of Jodhpur, Nagaur, Pali, Sirohi, Jalore, Barmer, Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh in the state of Rajasthan.”
20. 
Substituted vide Notification No. 10/2024-Central Tax dated 29-05-2024 w.e.f. 05-08-2023 before it was read as,
“102
Udaipur
Districts of Udaipur, Rajasamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the State of Rajasthan.”
21. 
Substituted vide Notification No. 11/2024-Central Tax dated 30-05-2024 before it was read as,
“Neem Ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district”
22. 
Omitted vide Notification No. 11/2024-Central Tax dated 30-05-2024 before it was read as,
“and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror”
23. 
Substituted vide Notification No. 27/2024-Central Tax dated 25-11-2024 w.e.f. 01-12-2024

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Commissioner Thane
24. 
Substituted vide Notification No. 10/2025 – Central Tax dated 13-03-2025 before it was read as, 
“17[7
Alwar
Districts of Alwar, Khairthal- Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, 21[Neem ka Thana, Jhunjunu and] Kotputli-Behror in the State of Rajasthan.]”
25. 
Substituted vide Notification No. 10/2025 – Central Tax dated 13-03-2025 before it was read as,
“23
Chennai Outer
Districts of Villupuram, Thiruvannamalai, Vellore, Thiruvallur, Kanchipuram and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu.”
26. 
Substituted vide Notification No. 10/2025 – Central Tax dated 13-03-2025 before it was read as,
“18[49
Jaipur
Districts of Jaipur, Jaipur (Rural), Dudu, Ajmer, Beawar, Tonk and Kekri

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CGST Rules, 2017 on registration and composition levy
03/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 3 /2017 – Central Tax
New Delhi, 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. 610 (E).:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-
(1) These rules may be called the Central 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 Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of the Act;
(d) “Special Economic

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l 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 FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.
(4) Any person who files an intimation under sub-rul

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(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 exercised under sub-rule (1) of rule 3;
(c) the goods held in stock by him have not been purchased from an u

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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 to believe that the registered person was not eligible to pay tax under section 10 or has contravened the

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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 Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under sec

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tion (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 make a separate application for registration as such Input Service Distributor.
(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.
(b) The mob

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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 with regard to any information provided in the application or documents furnished therewith, he may issue

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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 GST REG-06 showing the principal place of business and additional place or places of business shall be made

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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) of section 2;
(b) the business vertical of a taxable person shall not be granted registration to pay

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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 that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liabl

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tion 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 Number.
14. Grant of registration to a person supplying online information and database access or retrieva

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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 granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such re

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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 shall display his Goods and Services Tax Identification Number on the name board exhibited at the en

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tion 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 particulars other than those specified in clause (a), the certificate of registration shall stand am

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ce 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 of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applie

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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 seven working days from the date of the service of such notice, as to why his regist

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T 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 with any amount payable towards interest, penalty and late fee in re

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ven 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 e-mail 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 provisional basis and a certificate of registration in FORM GST REG-

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r.
(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 sub-rule (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, aft

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uch 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 he is absent from India, by some other person duly authorised

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y some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
NOTE:- Rule 27 to 138 inserted vide Notification No. 10/2017 – Central Tax dated 28-07-2017
(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).
[F.No 349/58/2017-GST]
(Dr. Sreeparvathy S. L.)
Under Secretary to the Government of India
=============
Document 1Form 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
Manufacturers, other

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ers, 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.
Signature of Authorised Signatory
Place
Date
Name
Designation Status
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. Trade name, if any
4. Address of Principal Place of Business
5. Details of ap

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pplication 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
(iv)
Manufacturers, other than manufacturers
of such goods as may be notified by the
Government
(v)
Suppliers making supplies referred to in
clause (b) of paragraph 6 of Schedule II
(vi)
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
MM YYYY
State
9. Reasons for withdrawal from composition scheme
10. 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
Note – Stock statement may be furnished separately for availing input tax credit on the stock available
on the date preceding the date from which composition

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N
Form GST CMP – 06
[See rule 6(5)]
Reply to the notice to show cause
1.
Details of the show cause
2.
notice
Reference no.
Date
3.
Legal name
Trade name, if any
4.
Address of the Principal
5.
Place of Business
Reply to the notice
6.
List of documents uploaded
7.
Verification
8.
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.
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.
Reference No. >
To
GSTIN
Name
Address
Application Reference No. (ARN)
Form GST CMP-07
[See rule 6(6)]
Date-
Date –
Order for acceptance / rejection of reply to show cause notice
This has reference to your reply dated
reference no.
dated
filed in response to the show cause notice issue

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tion 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:
(As mentioned in Permanent Account Number)
(ii)
Part -A
State/UT-
District
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.
Part-B
Constitution of Business (Please Select the Appropriate)
1.
Trade Name, if any
2.
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited

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er eligible for composition levy.
7.
Date of commencement of business
DD/MM/YYYY
8.
Date on which liability to register arises
DD/MM/YYYY
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
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 Identification
Amount
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
13.
Are you applying for registration as a SEZ Developer?
Yes
No
14.
15.
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reason

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e Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign Company Registration
Number
Limited Liability Partnership Identification Number/Foreign
Limited Liability Partnership Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet
Preparations (Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
Floor No.
Name of the Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Office Email Address
Mobile Number
Road/Street
District
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
(c) Nature of premises
Own
Leased
Rented
Consent
Shared
Others (specify)
Factory/Manufacturing
Wholesale Business
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Retail Business
Warehouse/Depot
B

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t Information
Office Email Address
Floor No
Road/Street
District
PIN Code
Longitude
Mobile Number
(c) Nature of premises
Own
Leased
Rented
Office Telephone number
STD
Office Fax Number
STD
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
Wholesale Business ☐
Bonded Warehouse
Leasing Business
Retail Business
Supplier of services
Recipient of goods or
services
EOU/STP/EHTP
Works Contract
Export
☐
☐
Import 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
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
Permanent Account Number
Email address
Director Identification Number (if
any)
Aadhaar Number
Are you

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count Number
Aadhaar, if Permanent
Account Number is not
available
Name of Person
Designation / Status
Mobile Number
Email address
Telephone No. with STD
First Name
Middle Name
Last Name
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 his actions in relation
to this business will be binding on me/us.
Signature of the person competent to sign
Name:
Designation/Status:
(Name of

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e 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
Partnership
Hindu Undivided Family
Karta
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)
Managing/Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
Person In charge
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In char

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line 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 application which can be used for filling up details in PART-B of the
application. TRN will be available on the common portal for a period of 15 days.
15. Any person who

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or Seeking Additional Information / Clarification / Documents
relating to Application for >
Date-
Date:
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.
☐ 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
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 applicable
4.
Name of Business
(Legal)
5.
Trade name, if any
6.
Address
7.
Whether any modificati

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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
To
DD/MM/YYYY
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7.
Type of Registration
8.
Particulars of Approving Authority
Centre
State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.
सत्यमेव जयते
Goods and Services Tax Identification Number
Details of Additional Places of Business
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
1
Address
23
Annexure A
सत्यमेव जयते
Goods and Services Tax Identification Number
Legal Name
Annexure B
Trade Name, if any
Details of
1.
2.
3.
4.
5.
6.
7.
Name
Photo
Des

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and Collection Account Number, if Permanent Account Number is
not available)
(iv)
Email Address
(v) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Part-B
1
Trade Name, if any
2
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
☐
(ii) Partnership
(iii) Hindu Undivided Family
(iv) Private Limited Company
(v) Public Limited Company
☐
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xv) Others (Please specify)
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
3
Name of the State
4
Jurisdiction
–
State
District
Centre
Sector/Circle/Ward /Charge/Unit
etc.
5
6.
Type of registration
Government (Centre / State/Union Territory)
Tax Deductor
Tax Collector
Center
State/UT
7.
Date of liability to

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er
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of Foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
State
13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
Locality/Village
PIN Code
First Name
Middle Name
Last Name
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account
Number
Are you a citizen of India?
Yes/No
Email address
Director Identification
Number (if any)
Aadhaar Number
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
Note Add more …
Floor No
Road/Street
District
PIN Code
14.
Consent
I on behalf of the holder of Aadhar number
>.
You are directed to pay the amounts mentioned below on or before – (date) failing which the amount will be
recover

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ication, where practicable, before proceeding to fill
up Part-B.
Part -B
Details of Authorised Signatory (should be a resident of India)
First Name
Middle Name
Last Name
Photo
Gender
Male/Female / Others
Designation
Date of Birth
Father's Name
Nationality
Aadhaar
Address of the Authorised signatory.
Period for which registration
From
2.
is required
DD/MM/YYYY
DD/MM/YYYY
Address line 1
Address Line 2
Address line 3
To
DD/MM/YYYY
3
Turnover Details
7
Estimated Tax Liability (Net) (Rs.)
Estimated Turnover (Rs.)
Intra- State Inter-State
Central State
Tax Tax
UT Tax
Integrated Tax Cess
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity – Address of the Office)
Address Line 1
Address Line 2
Address Line 3
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
Address of Principal Place of Business in India
Building No./Flat No.
Name of the Premises/Building
City/Town/Village/Locality
Block/Taluka
Latitude
State
Mobile Number
E mail Address
Detai

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ented 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.
Proof of Non-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

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ch
application for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/us.
Signature
of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory Acceptance as an authorised signatory
> hereby solemnly accord my acceptance to act as
authorised signatory for the above referred business and all my acts shall be binding on the
business.
Place:
Date:
Signature of Authorised Signatory
Designation/Status:
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. The applicant shall apply at least Five days prior to commencement of the business at the common
portal.
3.
4.
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,

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ormation.
7. Status of the application filed online 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.
1.
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
Part-A
State/UT-
District –
(i)
Legal Name of the person
(ii)
Permanent Account Number of the person, if any
(iii)
Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(iv)
Name of the Authorised Signatory
(v)
Permanent Account Number of the Authorised Signatory
(vi)
Email Address of the Authorised Signatory
(vii) Mobile Number of the Authorised Signatory (+91)
Note – Relevant information submitted above is subject to online verification, where practicable, before
proc

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. 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:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
2.
Proof of Place of Business in India:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of

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oard of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that > to act as an authorised signatory for
the business > for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Status Signature
Acceptance as an authorised signatory
> hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
(Name)
Date:
Designation/Status
Signature of Authorised Signatory Place
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.
A

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r –
To
Form GST REG-12
[See rule 16(1)]
(Name):
Date:
(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.
the Person
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
6.
available
Mobile No.
7.
Email Address
8.
Other ID, if any
9.
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)
Reasons for temporary registration
10.
Male/Female/Other
DD/MM/YYYY
Effective date of registration

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mail Address
District
Notification No.
Date
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Fax Number
Mobile Number
7.
Details of Authorised Signatory, if applicable
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.
Designation/Status
Permanent Account Number
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
8
Bank Account Details (add more if required)
Account Number
IFSC
Type of Account
Bank Name
9.
11.
Branch Address
Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution / power of attorney, authorisin

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nically.
Application shall be filed through common portal or registration can be granted suo-moto by proper
officer.
The application filed on the common portal is required to be signed electronically or through any other
mode as specified by the Government.
The details of the person authorised by the concerned entity to sign the refund application or otherwise,
should be filled up against the “Authorised Signatory details” in the application.
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
(a)
(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:
Date:
Name of Authorised Signatory
Designatio

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n 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.
Reference Number – >
To
(Name)
(Address)
Registration Number (GSTIN/UIN)
Form GST REG-15
[See rule 19(1)]
Date DD/MM/YYYY
Application Reference No. (ARN)
Dated DD/MM/YYYY
Order of Amendment
This has reference to your application number dated regarding amendment in registration particulars.
Your application has been examined and the same has been found to be in order. The amended certificate of
registration is available on your dashboard for download.
Date
Place
Signature
Name
Designation
Jurisdiction
Form GST REG-16
[See rule 20]
Applica

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./ Flat No.
Place of Business
Name of Premises/ Building
City/Town/Village
Block/Taluka
Floor No.
Road/Street
District
Latitude
State
Mobile (with country code)
email
Longitude
PIN Code
Telephone
Fax Number
8.
Date from which registration is to be cancelled.
9
Particulars of last Return Filed
(i)
Tax period
(ii)
(iii)
Date
10.
Application Reference Number
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
Description
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
Value
of
Stock
(Rs.)
Input Tax Credit/ Tax Payable (whichever is
higher) (Rs.)
Central
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
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-

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Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
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, p

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vice of this notice.
â–¡ 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
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference No. of Notice
Date of issue
2.
GSTIN/UIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents uploaded
7.
I
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
Reference No. –
To
Form GST REG-19
[See rule 22(3)]
Name
Address
GSTIN/UIN
Application Reference No. (ARN)

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ade thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Signature
Designation
Jurisdiction
Reference No. –
Το
Form GST REG-20
[See rule 22(4)]
Date
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
Place:
Date:
>
Signature
Designation
Jurisdiction
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
U

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ns has been paid along with any 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
• Status of the application can be tracked on the common portal.
•
No fee is payable for filing application for revocation of cancellation.
Reference No. –
Το
GSTINUIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
Form GST REG-22
[See rule 23(2]
Date
Date
Order for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your
application has been examined and the same has been found to be in order. Accordingly, your registration is
restored.
Date
Place
Signature
Name of Proper officer
(Designation)
Jurisdiction –
Form GST REG-

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Reply to the notice for rejection of application for revocation of cancellation of registration
1.
Reference No. of Notice
2.
Application Reference No.
(ARN)
3.
GSTIN, if applicable
4.
Information/reasons
5.
List of documents filed
Date
Date
6.
Verification
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
सत्यमेव जयते
Government of India
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
Date
Act
Registration Number
Place
This is a Certificate of Provisional Registration issued under the provisions of the Act.
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
Taxp

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tails 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
Floor No
Road/Street
District
PIN Code
Longitude
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10A. Nature of Possession of Premises
10B. Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Office/Sale Office
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD),
Works Contract
Others (Specify)
11. Details of Additional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Latitude (Optional)
Contact Information
Floor No
Road/Street
District
PIN Code
Longitude (Optional)
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Sha

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Aadhaar Number
Passport Number
Name of the Premises/Building
Locality/Village
State
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth
Mobile Number
Telephone Number
Identity Information
Designation
Floor No
Road/Street
District
PIN Code
DD/MM/
YYYY
Gender
Email Address
Director Identification Number
Permanent Account Number
Are you a citizen of India?
Residential Address
Aadhaar Number
Passport Number
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Add More
List of Documents Uploaded
Floor No
Road/Street
District
PIN Code
A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
provision to upload relevant document against each entry in the list. (Refer instruction)
16. Aadhaar Verification
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 o

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ion on a provisional basis
and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
Identification Number therein, shall be made available to him on the common portal:
3. 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)
I
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc)
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/Kart

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quire to fill the information required in the application form related details of
Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
•
Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are 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 – Proprietor
Partnership Firm / Limited Liability Partnership – Managing/ Authorised

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emises 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 Resolution of the Managing
Committee or B

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y
Foreign Limited Liability Partnership
Others
Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
Application is required to be mandatorily digitally signed as per following :-
•
Sl. No
1.
Type of Applicant
Digital Signature required
Private Limited Company
Digital Signature Certificate(DSC)
Class 2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2
and above
e-Signature
Note: 1. Applicant shall require to register their DSC on common portal.
2. e-Signature facility will be available 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 Nu

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visional registration granted to you
shall not be cancelled.
Date
Place
Signature
Name of the Proper Officer
Designation
Jurisdiction
Reference No. –
To
Name
Address
GSTIN/ Provisional ID
Form GST REG-28
[See rule 24(3)]
>
Application Reference No. (ARN)
Dated DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated –
–
in response to the notice to show cause dated.
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time 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 whic

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d.
Aadhaar Number
Full Name
Designation/Status
Place
Date
Permanent Account Number
Signature of Authorised Signatory
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:-
Particulars
Sr. No.
Input
Date of Visit
1.
Time of Visit
2.
Location details
3.
Latitude
Longitude
North Bounded By
South
Bounded By
West Bounded By
East
Whether address is same as mentioned in
Bounded By
Y/N
4.
application.
Particulars of the person available at the
5.
time of visit
(i)
Name
(ii)
Father's Name
(iii)
Residential Address
(iv)
Mobile Number
(v)
Designation/Status
(vi) Relationship with taxable person, if
applicable.
Functioning status of the business
6.
Details of the premises
7.
Open Space Area (in sq m.) – (approx.)
Covered Space Area (in sq m.)
(approx.)
Floor on which business premises
located
Do

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Common Goods and Services Tax Electronic Portal – www.gst.gov.in
04/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 9/2018 Dated 23-01-2018
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 4/2017 – Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. 606 (E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax

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Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
05/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 5/2017 – Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. 607 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central

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Modes of verification under CGST Rules, 2017
06/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 6/2017 – Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. 608 (E).- In exercise of the powers conferred by sub-rule (1) of rule 26 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Cent

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Certain sections of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions, Officers, Registration, Application of certain provision of CGST to IGST, Power to make rules
01/2017 Dated:- 19-6-2017 Integrated GST (IGST)
GST
IGST
IGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 1/2017 – Integrated Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. 603 (E).- In exercise of the pow

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Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
02/2017 Dated:- 19-6-2017 Integrated GST (IGST)
GST
IGST
IGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 2/2017 – Integrated Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R . 604 (E). – In exercise of the powers conferred by sub-section (2) of section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to

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Constitution of Help Desk for GST issues related to Foreign Trade Policy-reg.
Trade Notice No.02/2018 Dated:- 19-6-2017 Trade Notice
DGFT
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE & INDUSTRY
DEPARTMENT OF COMMERCE
OFFICE OF THE ZONAL JOINT DIRECTOR GENERAL OF FOREIGN TRADE (CLA),
'A' WING, INDRAPRASTHA BHAWAN, I.P.ESTATE.NEW DELHI-110002
Phone: 23379111 to 23379119, Fax: 011- 23379114
Dated : 19.06.2017
Trade Notice No.02/2018
To
1. Members of Trade and Industry
Subjec

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Modes of verification under Manipur GST Rules, 2017.
Tax/4(53)/GST-NOTN/2016/A Dated:- 19-6-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 19th June, 2017
No. Tax/4(53)/GST-NOTN/2016/A:- In exercise of the powers conferred by sub-rule (1) of rule 26 of the Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Commissioner, hereby notifies the following modes of ve

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Government Eases GST Return Filing for First Two Months to Help Businesses Transition to New Tax System.
News
GST
Relaxation in return filing procedure for first two months of GST implementat

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India Inc prepared for GST rollout from July 1: CII
GST
Dated:- 18-6-2017

New Delhi, Jun 18 (PTI) Industry body CII today said India Inc is ready for the GST implementation from July 1, as the new indirect tax regime will contribute significantly towards economic growth, job creation and exports expansion.
"GST has been finalised after a collaborative and consultative approach and we look forward to its introduction," Confederation of Indian Industry Director General Cha

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GST Council relaxes return filing rules for July-Aug
GST
Dated:- 18-6-2017

New Delhi, Jun 18 (PTI) The GST Council today relaxed return filing rules for businesses for the first two months of the rollout of the new indirect tax regime even as it stuck to the July 1 launch date.
The industry has been pushing for deferment of the tax implementation.
As per the revised return filing timeline decided by the Council, for July, the sale returns will have to be filed by September 5 instead of August 10. Companies will have to file sale invoice for August with the GST Network by September 20 instead of September 10 earlier.
"To obviate any lack of preparedness, a slight relaxation of time for two months July-August has been

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Relaxation in return filing procedure for first two months of GST implementation
GST
Dated:- 18-6-2017

With the objective of ensuring smooth rollout of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it has been decided that, for the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitt

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The JK Assembly was adjourned indefinitely without addressing the GST bill for discussion.
News
GST
JK Assembly adjourned indefinitely without taking up the GST bill for discussion
TMI Up

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JK Assembly adjourned indefinitely without taking up the GST bill for discussion
GST
Dated:- 17-6-2017

Srinagar, Jun 17 (PTI) The Jammu and Kashmir Assembly was today adjourned indefinitely without taking up the GST bill for discussion.
"During the meeting of the business advisory committee, it was unanimously decided that the proceedings of the Assembly be adjourned indefinitely and the GST bill be taken up only after the all-party panel (on GST) submits its report," Sp

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West Bengal GST Ordinance 2017: Streamlining Tax Collection, Compliance, and Administration to Align with National GST Framework.

GST
West Bengal Goods and Services Tax Ordinance, 2017
T

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Whether CGST and SGST will applicable for supply of service in intra-state service
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 17-6-2017 Last Reply Date:- 19-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
Kindly clarify Whether CGST and SGST will applicable for supply of service in intra-state supply of service?
Thanks in advance.
Reply By Govind Gupta:
The Reply:
yes, whether it is services or goods, in case of intra state transactions c

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Uttar Pradesh Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(3

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Composite Supply vs Mixed Supply
Query (Issue) Started By: – prakash kumar Dated:- 17-6-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear Professional Colleagues,
I want to raise a practical issue with respect to GST implementation.
We are a manufacturer as well as trader of UPS (Static Converter). We supply battery along with UPS. UPS(Static Convertors) is covered under tarifff Heading 8504, which is taxable under GST at the rate of 18%. While Battery is covered under tariff heading 8506, which is taxable at the rate of 28% under GST.
Whether said supply is composite supply or mixed supply? What will be the rate of tax applicable on said supply?
If it is mixed supply, can we raise separate bill for UPS & Battery? Advice the best possible way.
Thank you for your valuable time.
Reply By Govind Gupta:
The Reply:
the question to be asked in context of composite supply whether the items are naturally bundled and one of the item is prom

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ash kumar:
The Reply:
Dear all Respected colleagues,
Thank you for your valuable comments.
But, i would like to state one import fact about our products that, value of battery, which is purchased from outside vendors is round 30-40% of total invoice amount. So, battery being significant in terms of value. So, for the sake of classifying under Composite Supply, would it be correct to say that, UPS (which is our manufactured product) is "Principal Supply" and battery (which is also significant) to be "secondary supply"?
Please guide me through.
Reply By MUKUND THAKKAR:
The Reply:
We are a manufacturer as well as trader of UPS (Static Converter). We supply battery along with UPS. UPS(Static Convertors)
your query it self say you are Traders, for getting the advantage of higher tax inward and lower tax out ward will putting you in trouble. so advise given by expert Ganeshji / kasturiji is correct.
Reply By KASTURI SETHI:
The Reply:
Difference between both term

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e above, your situation conforms to 'mixed supply' and not to 'composite supply'. Hence opinion already given by me, Sh.Ganeshan Kalyani, Sir and supported by Sh.Mukund Thakkar Sir is correct.
Reply By Jhankar Nathvani:
The Reply:
There should some important facts about this matter need to consider:
1) Customer buying UPS System for back up power, that system can not work without battery. Only supply of battery can not give back up power and vice versa.
2) There are some UPS have inside battery, those are imported with Inside battery and IGST applied at the time of import is 18%
3) The UPS need longer back up, connect battery outside the UPS, that is just different version of UPS having battery inside
If there is different HSN code for the UPS with battery inside or battery outside ?
There is no clarification on the schedule of GST about inside battery or outside battery.
The opinion here recall the story of 4 blind discribe elephant, every one is true from one

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
West Bengal Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(3)

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

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Haryana Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters, as may be prescribed.
(3) The

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Assam Goods and Services Tax Act, 2017
149. Goods and services tax compliance rating.
(1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(3) The go

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

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