Jharkhand Goods and Services Tax Rules, 2017
Va Kar/GST/07/2017-S.O. 028 Dated:- 20-6-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
20 June, 2017
S.O. 28 Dated 20 June, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (Act No. 11 of 2017), the State Government hereby makes the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-(1) These rules may be called the Jharkhand 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 Jharkhand Goods and Services Tax Act, 2017 (Act No. 11 of 2017);
(b) “Form” means a Form appended to these rules;
(c) “Section” means a section of the Act;
(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of sec
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ly 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-rule (1) to pay tax under section 10 shall furnish the details of stoc
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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 unregistered supplier and where purchased, he pays the tax under su
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d 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 provisions of the Act or provisions of this Chapter, he may issue
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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 section 10 at the rate specified in column (3) of the said Table:-
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ub-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 mobile number declared under sub-rule (1) shall be verified through a o
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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 a notice to the applicant electronically in FORM GST REG-03 within a
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atisfied 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 available to the applicant on the common portal and a Goods and Servi
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f 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 subsection (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 tax under section 10 if any one of the other business verticals of th
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quired 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 liable to deduct tax at source under section 51 or collect tax at source
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ntified 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 retrieval services from a place outside India to a non-taxable online recipi
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, 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 registration, submit an application for registration in the form and man
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G-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 entry of his principal place of business and at every additional place or
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, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the co
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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 applied for and the amended certificate shall be made available to the registere
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ication 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 registration shall not be cancelled.
(2) The reply to the show cause notice issued under
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e 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 respect of the said returns.
(2) (a) Where the proper officer is satisfied, for reaso
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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-25, incorporating the Goods and Services Tax Identification Number therein, shall be
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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, after affording the person an opportunity of being heard, that no such cause exists for
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ly, 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 by him in this behalf, and where the individual is mentally incapacitated from atte
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nce with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).
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[F.No Va Kar / GST / 07/ 2017]
By the order of the Governor of Jharkhand
K.K. Khandelwal,
Principal Secretary-cum-Commissioner.
=============
Document 114
14
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST CMP -01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of
Business
5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as
notified by the
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er than manufacturers of such goods as may be
notified by the Government
(ii)
Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
(iii)
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
15
16
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN
2. Legal name
3. Trade n
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led therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation / Status
17
18
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST ââ¬â CMP-04
[See rule 6(2)]
Intimation/Application for Withdrawal from Composition Levy
1. GSTIN
2. Legal name
3. Trade name, if any
4.Address of Principal Place of business
5. Category of Registered Person
(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
(vi)
II
Any other supplier eligible for
composition levy.
6. Nature of Business
7. Date from which withdrawal from composition
scheme is sought
8. Jurisdiction
9. Reasons for withdrawal from
composition scheme
10. Verification
I
Centre
DD
State
MM YYYY
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 Authorise
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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
Name of Proper Officer
Designation
Jurisdiction
20
GSTIN
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST CMP – 06
[See rule 6(5)]
Reply to the notice to show cause
1.
Details of the show
2.
cause notice
Reference no.
Date
3.
Legal name
4.
Trade name,
if
f any
Address of the
5.
6.
Principal Place of
Business
Reply to the notice
List
7.
of documents
uploaded
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,
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for hearing.
Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons:
Date
Place
>
Signature
Name of Proper Officer
Designation
Jurisdiction
22
22
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG-01
[See rule 8(1)]
Application for Registration
(Other than a non-resident taxable person, a person required to deduct tax at source
under section 51 and a person required to collect tax at source under section 52 and a
person supplying online information and database access or retrieval services from a
place outside India to a non-taxable online recipient referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017)
Part -A
State/UT ââ¬â
âââ¬â¼ District ââ¬â
(i) Legal Name of the Business:
(ii)
(As mentioned in Permanent Account Number)
Permanent Account Number:
(Enter Permanent Account Number of the Business; Permanent
Account Number of Individual in case of Proprietorship
concern
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position Declaration
I hereby declare that the aforesaid business shall abide by the conditions
and restrictions specified in the Act or the rules for opting to pay tax under the
composition scheme.
6.1 Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be
notified by the Government for which option is not available
(ii)Suppliers making supplies referred to in clause (b) of paragraph 6 of
Schedule II
Any other supplier eligible for composition levy.
(iii)
7.
8.
9.
Date of commencement of business
Date on which liability to register arises
Are you applying for registration as a
casual taxable person?
DD/MM/YYYY
DD/MM/YYYY
Yes
No
10.
If selected 'Yes' in Sr. No. 9, period for
which registration is required
From
To
DD/MM/Y
DD/MM/YYYY
YYY
11.
If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability
during the period of registration
Sr.
Type of Tax
Turnover (Rs.)
No.
Net Tax Liability
(Rs.)
(i)
Integrated Tax
(ii)
Centra
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red persons
(ix) Input Service Distributor
(x) Person liable to pay tax u/s 9(5)
(xi) Taxable person supplying through
e-Commerce portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or
services on behalf of other taxable
person(s)
(xiv) Others (Not covered above) ââ¬â
Specify
Indicate existing registrations wherever applicable
Registration number under Value Added Tax
Central Sales Tax Registration Number
Entry Tax Registration Number
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
Central Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign
Company Registration Number
Limited Liability Partnership Identification
Number/Foreign Limited Liability
Partnership Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and
Toilet Preparations (Excise Duties) Act
Registration number under Shops and
Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address
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ddress
IFSC
To be auto-populated (Edit mode)
Note Add more accounts
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr.
Description of Goods
HSN Code (Four digit)
No.
(i)
(ii)
(V)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr.
No.
(i)
(ii)
…
Description of Services
HSN Code (Four digit)
(v)
20. Details of Additional Place(s) of Business
Number of additional places
25
26
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Premises 1
(a)
Building No/Flat No
Details of Additional Place of Business
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Latitude
(b) Contact Information
Office Email
Address
Floor No
Road/Street
District
PIN Code
Longitude
Office Telephone
number
Mobile Number
(c) Nature of premises
Own
Leased
STD
Office Fax Number
STD
Rented
Consent
Shared
Others
(specify)
(d) Nature of business activity being carried out at above mentioned premises (Please
tick applicable)
Factor
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Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
27
27
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Email address
Telephone No.
with STD
Designation
/Status
Permanent
Account Number
Are you a citizen
Yes/No
of India?
Residential Address in India
Building No/Flat No
Name of the
Premises/Building
Block/Taluka
City/Town/Locality/Village
State
23.
Director
Identification
Number (if any)
Aadhaar Number
Passport No. (in
case of foreigners)
Floor No
Road/Street
District
PIN Code
Details of Authorised Representative
Enrolment ID, if
available
Provide following details, if enrolment ID is not available
Permanent Account
28
Number
Aadhaar, if
Permanent Account
Number is not
available
Name of Person
Designation / Status
Mobile Number
Email address
Telephone No. with
STD
24.
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
First Name
Middle Name
Last Name
FAX No. with
STD
State Specifi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Place:
Date:
Signature
Name of Authorised Signatory
Designation/Status…
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
29
List of documents to be uploaded:-
1.
2.
3.
Photographs (wherever specified in the Application Form)
(a) Proprietary Concern – Proprietor
(b)
Partnership
Firm
Limited Liability Partnership
Managing/Authorised/Designated Partners (personal details of all partners are to
be submitted but photos of only ten partners including that of Managing Partner
are to be submitted)
(c) Hindu Undivided Family ââ¬â Karta
(d) Company – Managing Director or the Authorised Person
(e) Trust – Managing Trustee
(f) Association of Persons or Body of Individuals -Members of Managing
Committee (personal details of all members are to be submitted but photos of only
ten members including that of Chairman are to be submitted)
(g) Local Authority ââ¬â Chief Executive Officer or his equivalent
–
(h) Statutory Body – Chief Executive Officer or his equivalent
(i) Others Per
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed.
(d) For rented/leased premises where the Rent/lease agreement is not available, an
affidavit to that effect along with any document in support of the possession of the
premises like copy of Electricity Bill.
(e) If the principal place of business is located in a Special Economic Zone or the
applicant is an Special Economic Zone developer, necessary
documents/certificates issued by Government of India are required to be uploaded.
30
30
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
5
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank
Statement or Scanned copy of a cancelled cheque containing name of the
Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details
including code.
Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or
copy of Resolution of the Managing Committee or Board of Directors to be filed
in the following format:
Declaration for Au
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Signature of Authorised Signatory
Place:
Date:
(Name)
Designation/Status:
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Instructions for submission of Application for Registration.
31
1. Enter name of person as recorded on Permanent Account Number of the Business. In case of
Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account
Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.
2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future
communication which will be verified through One Time Passwords to be sent separately, before filling
up Part-B of the application.
3. Applicant need to upload scanned copy of the declaration signed by the
Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc. in case the business
declares a person as Authorised Signatory.
4. The followi
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
if the authorised representative is enrolled,
otherwise provide details of such person.
6. State specific information are relevant for the concerned State only.
32
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
7. Application filed by undermentioned persons shall be signed digitally:-
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability
Partnership
Foreign Company
Foreign Limited Liability
Partnership
Type of Signature required
Digital
Signature
Certificate
(DSC)- Class-2 and above.
2.
Other than above
Digital Signature Certificate class
2 and above
e-Signature
or
any other mode as may be notified
8. All information related to Permanent Account Number, Aadhaar, Director
Identification Number, Challan Identification Number shall be validated online by the
system and Acknowledgment Receipt Number will be generated after successful
validation of all the filled up information.
9. Status of the a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mation to pay tax under the said section.
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Application Reference Number (ARN) –
Form GST REG-02
[See rule 8(5)]
Acknowledgment
You have filed the application successfully and the particulars of the application are given as under:
Date of filing
Time of filing
:
Goods and Services Tax Identification Number, if available
Legal Name
Trade Name (if applicable):
Form No.
:
Form Description
Center Jurisdiction
:
State Jurisdiction
Filed by
Temporary reference number (TRN), if any:
Payment details*
: Challan Identification Number
: Date
: Amount
It is a system generated acknowledgement and does not require any signature.
*
Applicable only in case of Casual taxable person and Non Resident taxable person
33
34
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG-03
[See rule 9(2)]
Reference Number:
ÃŽ¤ÃŽ¿
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN):
Date-
Date:
Notice for See
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
7.
Whether any modification in the application for registration or fields Yes
is required.-
No
âËÅÂ
(Tick one)
8.
Additional
Information
9.
List of Documents
uploaded
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.
Designation/Status:
Place:
Date:
Signature of Authorised Signatory
Name
35
Note:-
1. For new registration, original registration application will be available in editable mode if option 'Yes' is selected in item
7.
2.For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option
'Yes' is selected in item 7.
36
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG-05
[See rule 9(4)]
Reference Number:
ÃŽ¤ÃŽ¿
Name of the Applicant
Address –
GSTIN (if available)
Date-
Order of Rejection of Application for
1.
Legal Name
2.
Trade Name, if any
3.
Constitut
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oto
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
6.
Photo
Photo
Photo
Photo
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
7.
Photo
8.
Photo
9.
10.
40
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG-07
[See rule 12(1)]
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source
(u/s 52)
Part -A
State/UT-
District –
(i)
(ii)
(iii)
(iv)
(v)
Legal Name of the Tax Deductor or Tax Collector( As mentioned in
Permanent Account Number/ Tax Deduction and Collection Account
Number)
Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account
Number of Individual in case of Proprietorship concern)
Tax Deduction and Collection Accou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te/Union Territory)
5
Type of registration
6.
7.
tax
8.
Date of liability to deduct/collect
(a) Address of principal place of business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
State
(b) Contact Information
Office Email Address
Mobile Number
Floor No.
Road/Street
District
Longitude
PIN Code
Office Telephone number
Office Fax Number
(c)
Nature of possession of premises
Own
Leased
Rented
Consent
Shared
Others(specify)
9.
10
11
12
Particulars
Name
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Have you obtained any other
registrations under Goods and
Serivces Tax in the same State?
If Yes, mention Goods and
Services Tax Identification
Number
IEC (Importer Exporter Code),
if applicable
Yes
No
Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting
tax/collecting tax
Father's Name
Photo
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
Are you a citi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 recovered in accordance with the provisions of the Act and rules made thereunder.
(This order is also available on your dashboard).
Head
Tax
Interest
Penalty
Others
Total
Integrated tax
Central tax
State tax
UT Tax
Cess
Signature
Name
Designation
Jurisdiction
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG-09
[See rule 13(1) ]
Application for Registration of Non Resident Taxable Person
Part-A
State /UT-
(i)
Legal Name of the Non-Resident Taxable Person
(ii)
District
(iii)
Permanent Account Number of the Non-Resident Taxable person, if any
Passport number, if Permanent Account Number is not available
Tax identification number or unique number on the basis of which the entity
is identified by the Government of that country
(iv)
(v)
(vi)
(vii)
Email Address of the Authorised Signatory
Name of the Authorised Signatory (as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, 2017
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
Details of Bank Account in India
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone Number
Fax Number with STD
Account
Number
Bank Name
Documents Uploaded
Type of account
Branch
Address
IFSC
7
8
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the
form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of Authorised Signatory
Designation:
Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned
copy of the passport and phot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plication for registration shall be
submitted along with its tax identification number or unique number on the basis of which the
3
4
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
entity is identified by the Government of that country or it's Permanent Account Number, if
available.
Bank Account related proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank
Account No., MICR, IFSC and Branch details including code.
Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or
copy of Resolution of the Managing Committee or Board of Directors to be filed in the
following format: Declaration for Authorised Signatory (Separate for each signatory)
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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. The applicant needs to provide Email Id and Mobile Number for verification and future communication
which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the
application.
4. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners
/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of
Trustees etc. in case the business declares a person as Authorised Signatory.
48
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
5. The application filed by the under-mentioned persons shall be signed digitally:-
Sr. No
Type of Applicant
1.
Digital Signature required
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(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 proceeding to fill up Part-B.
1
Part -B
Details of Authorised Signatory (shall be resident of India)
First Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Middle Name
Last Name
Male/Female / Others
DD/MM/YYYY
Address line 1
Address of the Authorised Signatory
Address line 2
Address line 3
2.
Date of commencement of the online service
in India.
DD/MM/YYYY
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
3
1.
2.
3…
50
50
4
Jhark
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
Proof of :
Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of
Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
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.
Full Name
Designation/Status Signature
1.
Acceptance as an authorised signatory
|I > hereby solemnly accord my acceptance to act as
authorised signatory for the above referred business and all my acts shall be binding|
on the business.
Signature of Authorised Signatory
Place
(Name)
Date:
Designation/Status
51
52
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG-11
[See rule 15(1) ]
Application for extension of registration period by casual / non-resident taxable person
1. GSTIN
2.
Name (Legal)
3.
Trade Name, if any
4.
Address
5.
Period of Validity (original)
6.
Period for which extension is requested.
From
DD/MM/YYYY
From
7.
Turnover Details for the extended period (Rs.)
DD/MM/YYYY
Estimated Tax Liability (Net) for the extended
To
DD/MM/YYYY
To
DD/MM/YYYY
period (Rs.)
Inter-State
Intra-State
Central
Tax
State
Tax
UT
Tax
Integrat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tration 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
Name and Legal Name, if applicable
1.
Gender
2.
Father's Name
3.
Date of Birth
4.
Address of Building No./ Flat No.
5.
the Person
Floor No.
Name of Premises/ Building
Road/Street
Town/City/Locality/ Village
Block Taluka
District
State
PIN Code
Permanent Account Number of the person, if
available
6.
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.
Effective date of registration / temporary ID
11.
Registration No. / Temporary ID
12.
Male/Female/Other
DD/MM/YYYY
54
54
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
>
Signature
>:
Date:
Jurisdiction:
Designation/
N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bile 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
Director Identification
Number (if any)
Aadhaar Number
55
56
Are you a citizen of
India?
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Yes/No
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
Branch Address
9.
11.
Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/
Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution /
power of attorney, authorising the applicant to represent the entity.
Or
The proper offi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
an 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 detailsâ⬠in the application.
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
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
5. List of documents uploaded
(a)
390
Effective
Date
Reasons(s)
(DD/MM/YYYY)
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
Place:
Authorised Signatory
Designation / Status:
Signature
Name of
Date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rried out only after online verification
through the common portal.
6. All information related to Permanent Account Number, Aadhaar, Director
Identification Number, Challan Identification Number shall be validated
online by the system and Application Reference Number (ARN) will be
generated after successful validation of necessary field.
7. Status of the application can be tracked on the common portal.
8. No fee is payable for submitting application for amendment.
9. Authorised signatory shall not be a minor.
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Reference Number – >
Form GST REG-15
[See rule 19(1)]
ÃŽ¤ÃŽ¿
(Name)
(Address)
Registration Number (GSTIN / UIN)
Application Reference No. (ARN)
Order of Amendment
Date DD/MM/YYYY
59
Dated DD/MM/YYYY
regarding amendment in
This has reference to your application number dated
registration particulars. Your application has been examined and the same has been
found to be in order. The amended certificate of registration is a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ars of registration of entity in which merged, amalgamated, transferred,
etc.
Goods and Services
Number
Tax Identification
(ii)
(a) Name (Legal)
(b) Trade name, if
any
(iii) Address of Principal
Building No./ Flat No.
Place of Business
City/Town/Village
8.
Name of Premises/ Building
Block/Taluka
Latitude
State
Mobile (with country code)
email
Date from which registration is to be cancelled.
9 Particulars of last Return Filed
Floor No.
Road/ Street
District
Longitude
PIN Code
Telephone
Fax Number
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
19
61
Application Reference Number
(i)
Tax period
(ii)
(iii)
Date
10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
Input Tax Credit/ Tax Payable (whichever
is higher) (Rs.)
Value
of
Description
Stock
Central
(Rs.)
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
11.
Capital Goods/Pla
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Business
Proprietorship
Partnership
Hindu Undivided Family
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Karta
62
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Constitution of Business
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Person who can digitally sign the application
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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ry), Tuesday 20th June, 2017
Form GST REG -17
Reference No. –
ÃŽ¤ÃŽ¿
Registration Number (GSTIN/UIN)
(Name)
(Address)
[See rule 22(1)]
>
63
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my notice, it appears that your
registration is liable to be cancelled for the following reasons: –
1
2
3
You are hereby directed to furnish a reply to this notice within seven working
days from the date of service of this notice.
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
64
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or
following reason(s).
1.
2.
The effective date of cancellation of your registration is >.
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as
follows:
The amounts determined as being payable above are without prejudice to any amount
that may be found to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before (date) failing which
the amount will be recovered in accordance with the provisions of the Act and rules
made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
Central Tax
State Tax
UT Tax
Integrated Tax Cess
Signature
Designation
Jurisdiction
65
99
66
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Reference No. –
ÃŽ¤ÃŽ¿
Name
Address
GSTIN/UIN
Show Cause Notice No.
Form GST REG-20
[See rule 22(4)]
Date
Date
Order for dropping the proceedings for cancellation of registration
This has reference to you
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Full Name
(first name, middle, surname)
Designation/Status
Place
Date
Instructions for submission of application for revocation of cancellation of registration
â⬢
â⬢
A person, whose registration is cancelled by the proper officer on his own motion, may
apply for revocation of cancellation of registration, within thirty days from the date of
service of the order of cancellation of registration at the common portal No application
for revocation shall be submitted if the registration has been cancelled for the failure 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 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
verificat
= = = = = = = =
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ce for rejection of application for revocation of cancellation of
registration
This has reference to your application dated DD/MM/YYYY regarding revocation of
cancellation of registration. Your application has been examined and the same is liable
to be rejected for the following reasons:
1.
2.
3.
You are hereby directed to furnish a reply to this notice within seven working
days from the date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at
HH/MM.
If you fail to furnish a reply within the stipulated day or you fail to appear for personal
hearing on the appointed date and time, the case will be decided ex parte on the basis of
available records and on merits
Signature
Name of the Proper Officer
Designation
Jurisdiction
70
70
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG-24
[See rule 23(3)]
Reply to the notice for rejection of application for revocation of cancellation of registration
1. Reference No. of Notice
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er
Permanent Account Number||
3. Legal Name (As per
State/Center)
4. Trade Name, if any
5. Permanent Account Numb
of the Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc.
as applicable
7B. Center Jurisdiction
8. Reason of liability to obta Registration under earlier law
Registration
9. Existing Registrations
Sr.
No.
Type of Registration
Registration Number
Date of Registration
1
TIN Under Value Added Tax
Central Sales Tax Registration Number
2
3
Entry Tax Registration Number
4
5
678
9
Entertainment Tax Registration
Number
Hotel And Luxury Tax Registration
Number
Central Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign
Company Registration
Limited Liability Partnership
Identification Number/Foreign Limited
Liability Partnership Identification
Number
Import/Exporter Code Number
Registration Under Duty Of Excise On
Medicinal And Toiletry Act
10
11
12
Others (Please specify)
10. Details of Principal Place of Business
Building No. /F
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ed)
11B.Nature of Business Activities being carried out
Factory / Manufacturing Wholesale Business
Bonded Warehouse
Service Recipient
Works Contract
Add More
Service Provision
Retail Business
Office/Sale Office
EOU/STP/EHTP
SEZ
Others
(Specify)
Warehouse/Depot
| Leasing Business
Input Service
Distributor (ISD)
12. Details of Goods/ Services supplied by the Business
Sr. No.
Description of Goods
Sr. No.
Description of Services
13. Total Bank Accounts maintained by you for conducting Business
Sr. No.
Account
Number
Type of
Account
IFSC
HSN Code
HSN Code
Bank Name
Branch Address
14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members
of Managing Committee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
Date of
DD/MM/YYYY
Birth
Mobile Number
Telephone Number
Identity Information
Gender
Email Address
Designati
on
Permanent
Director Identification Number
Aadhaar Number
Account
Number
Are you a citizen of India?
Residential Address
B
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Services Tax Network” to obtain details from UIDAI for the purpose of authentication. ââ¬ÅGoods and
Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for
the purpose of authentication.
17. Declaration
I, hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Digital Signature/E-Sign
Name of the Authorised
Signatory
Designation of Authorised
Place
Date
Signatory
Instructions for filing of Application for enrolment
1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an
existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall
enroll on the common portal by validating his e-mail address and mobile number.
2. Upon e
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e/ us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
S. No.
Full Name
1.
2.
Designation/Status Signature
15
75
Acceptance as an authorised signatory
I > hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Designation/Status
Date
Place
Signature of Authorised Signatory
Instructions for filing online form
1.
â⬢
â⬢
Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax
Department for log in on the GST Portal.
Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email
address and Mobile Number would be filled as contact information of the Primary Authorised Signatory.
E mail and Mobile number to be ver
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cation Form (maximum 10)
Proprietary Concern – Proprietor
Partnership Firm / Limited Liability Partnership ââ¬â Managing/ Authorised
Partners (personal details of all partners is to be submitted but photos of only ten partners including
that of Managing Partner to be submitted)
Hindu Undivided Family – Karta
Company – Managing Director or the Authorised Person
Trust – Managing Trustee
Association of Person or Body of Individual ââ¬âMembers of Managing Committee (personal details of
all members is to be submitted but photos of only ten members including that of Chairman is to be
submitted)
Local Body – Chief Executive Officer or his equivalent
Statutory Body – Chief Executive Officer or his equivalent
Others Person in Charge
2.
3.
4
5
76
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Constitution of business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
Association
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oncern
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing
Committee or Board of Directors to that effect as specified.
After submitting information electronic signature shall be required.
electronically sign application for enrolment:-
Constitution of Business
Following person can
Person who can digitally sign the application
Proprietor
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability
Partnership
Others
Managing Authorised Partners
Karta
Managing Whole-time Directors and
Managing Director/Whole Time Director/
Chief Executive Officer
Managing Whole-time Directors and
Managing Director/Whole Time Director/
Chief Execut
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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 Number shall be online validated by the system and
Acknowledgment Reference Number will be generated after successful validation of all the filled up information.
Status of the online filed Application can be tracked on the common portal.
Authorised signatory should not be minor.
1.
2.
No fee is applicable for filing application for enrolment.
Acknowledgement
Enrolment Application
.
Form Number
Form Description
Date of Filing
Taxpayer Trade Name:
Taxpayer Legal Name
Provisional ID Number
–
Form GST- has been filed against Application Reference Number (ARN)
:
It is a system generated acknowledgement and does not require any signature
78
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Reference No.
DD/MM/YYYY>>
ÃŽ¤ÃŽÂ
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nd submissions made at the
time of hearing, and is of the opinion that your provisional registration is liable to be
cancelled for following reason(s).
1.
2.
Determination of amount payable pursuant to cancellation of provisional
registration:
Accordingly, the amount payable by you and the computation and basis thereof is as
follows:
You are required to pay the following amounts on or before (date) failing which
the amount will be recovered in accordance with the provisions of the Act and rules
made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
Signature
Jurisdiction
Central Tax State Tax
UT Tax
Integrated
Tax
Cess
Designation
80
Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017
Form GST REG-29
[See rule 24(4)]
Application for cancellation of provisional registration
Part A
(i) Provisional ID
(ii) Email ID
(iii) Mobile Number
1. Legal Name (As per Permanent
Account Number)
2. Address for correspondence
Part B
Building No./ Flat
No.
Name of Premises/
Buildin
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itude
North Bounded By
West Bounded By
Whether address is same
as
4.
mentioned in application.
5.
Particulars of the person available at
the 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
Longitude
South Bounded By
East Bounded By
Y/N
Functioning Y/N
8.
9.
Documents verified
Yes/No
Upload photograph of the place with the person who is present at the place
where site verification is conducted.
Comments (not more than
10.
Place:
Date:
Signature
Name of the Officer:
Designation:
Jurisdiction:
[F.No Va Kar / GST/07/2017]
By the order of the Governor of Jharkhand
K.K. Khandelwal,
Principal Secretary-cum-Commissioner.
Printed & Published by the Superintendent of Jharkhand Government Press, Do
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