Delhi Goods and Services Tax (Composition and Registration) Rules, 2017
F.3(10)/Fin(Rev-I)/2017-18/DS-VI/342 Dated:- 22-6-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 22nd June, 2017
No. F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/342.-In exercise of the powers conferred by section 164 read with section 2(53) of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-
(1) These rules may be called the Delhi Goods and Services Tax (Composition and Registration) Rules, 2017.
(2) They shall come into force with effect from the date of issuance of this notification.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017);
(b) “FORM” means
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where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from t
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l be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercise
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provisions of the Act and these rules.
6. Validity of composition levy.- (1)The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons to bel
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P-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 an
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rated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “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 t
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, an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard
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information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action, –
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 sh
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) Every certificate of registration shall be digitally signed by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of secti
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e verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a pers
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side India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
14. G
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registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-r
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anted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Every registered person shall display his
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ce of business or any additional place(s) of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
(a) 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 th
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stered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3)
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rence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days
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er officer shall drop the proceedings and pass an order in FORM GST REG -20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along wit
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d and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his 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 pro
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tly or through a Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under 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 withdr
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within a period of fifteen working days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (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
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ised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
(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).
By Order and in the Name of the Lt. Governor of the
National Capital Territory of Delhi,
S. K. GUPTA, Dy. Secy.-VI (Finance)
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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 electro
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ncapacitated from attending to his affairs, by any other adult member of such family or by the
authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in
this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof;
(f) in the case of any other association, by any member of the association or persons or authorised
signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person
authorised in accordance with the provisions of section 48.
(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 noti
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ereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
Form GST CMP -02
[See rule 3(2)]
Intimation to pay tax under section 10 (composition levy)
(For persons registered under the Act)
1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person .
(i)
(ii)
(iii)
Manufacturers, other than manufacturers of such goods as may be
notified by the Government
Suppliers making supplies referred to in clause (b) of paragraph 6 of
Schedule II
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
7. Jurisdiction
8. Declaration
Centre
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying
tax under section 10.
9. Verification
I
hereby solemn
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r. No Name of the
unregistered
person
Address
Bill/
Invoice
No
Date
Value of
Stock
VAT
Central
Excise
Service
Tax (if
Total
applicable
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PART IV
1
123456789
2
Total
9. Details of tax paid
10. Verification
State Tax /
Description
Central Tax
UT Tax
Amount
Debit entry no.
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
Form GST – CMP-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 II
(vi)
Any other supplier eligible for composition
levy.
86
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of the Act. I
therefore propose to deny the option to you to pay tax under the said section for the following reasons: –
1
2
3
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PART IV
You are hereby directed to furnish a reply to this notice within fifteen working days from the date of
service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the 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
Signature
Name of Proper Officer
Designation
Place
Date
Form GST CMP – 06
[See rule 6(5)]
Reply to the notice to show cause
1.
GSTIN
2.
Details of the show cause
notice
Reference no.
Date
3.
Legal name
4.
Trade name, if any
5.
Address of the Principal
Place of Business
6.
Reply to the notice
7.
8.
List of documents uploaded
Verification
Jurisdiction
I
hereby
solemnly affirm and declare that the information give
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ide reference no.
dated . Your reply has been examined and the same has not been found to be satisfactory and,
therefore, your option to pay tax under composition scheme is hereby denied with effect from >> for
the following reasons:
>
or
You have not filed any reply to the show cause notice; or
You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition scheme is hereby denied with effect from >
for the following reasons:
Date
Place
>
Signature
Name of Proper Officer
Designation
Jurisdiction
89
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Form GST REG-01
[See rule 8(1)]
Application for Registration
PART IV
(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
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i) Statutory Body
(xiv) Foreign Company Registered (in India)
District
?
Centre
3.
4.
Name of the State
Jurisdiction
State
Sector, Circle, Ward, Unit, etc.
others (specify)
5.
Option for Composition
Yes
No
6.
Composition 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.
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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
(iii)
Any other supplier eligible for composition levy.
7.
Date of commencement of business
DD/MM/YYYY
8.
Date on which liability to register arises
DD/MM/YYYY
9.
Are you applying for registration as a casual taxable
person?
Yes
No
10.
If selected 'Yes' in Sr. No. 9, period for which
registration is requi
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or
services u/s 9(3) or 9(4)
(x) Person liable to pay tax u/s 9(5)
(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce
in the ownership of business
(if transferee is not a registered entity)
(v) Death of the proprietor
(if the successor is not a registered entity)
(vi) De-merger
(vii) Change in constitution of business
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 Establ
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Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
IFSC
Bank Name
Branch Address
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
No.
(i)
(ii)
:
(v)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No.
(i)
(ii)
Description of Services
(v)
20. Details of Additional Place(s) of Business
Number of additional places
Premises 1
HSN Code (Four digit)
HSN Code (Four digit)
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(a) Details of Additional Place of Business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Latitude
(b) Contact Information
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
Rented
Floor No.
Road/Street
District
PIN Code
Longitude
Office T
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illage
Block/Taluka
State
Country (in case of foreigner
only)
DELHI GAZETTE: EXTRAORDINARY
PART IV
23.
Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
Floor No.
Road/Street
District
PIN Code
ZIP 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 in India
Building No./Flat No.
Name of the
Floor No.
Road/Street
Premises/Building
Block/Taluka
City/Town/Locality/Village
State
District
PIN Code
95
DELHI GAZETTE: EXTRAORDINARY
PART IV
24. Details of Authorised Representative
Enrolment ID, if available
Provide following details, if enrolment ID is not available
Permanent Account
Number
Aadhaar, if Permanent
Account Number is not
available
Name of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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/Status…
96
DELHI GAZETTE: EXTRAORDINARY
PART IV
List of documents to be uploaded:-
1.
2.
3.
4
5
Photographs (wherever specified in the Application Form)
(a) Proprietary Concern – Proprietor
(b) Partnership Firm / Limited Liability Partnership ââ¬â 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 –
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
same documents may be uploaded.
(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.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sed signatory for the above referred business and all my acts shall be binding on the
business.
Signatory Place:
Date:
Signature of Authorised
(Name)
Designation/Status:
1.
Instructions for submission of Application for Registration.
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 Aut
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
respect of authorised representative is optional. Please select your authorised representative
from the list available on the common portal if the authorised representative is enrolled, otherwise provide
details of such person.
6. State specific information are relevant for the concerned State only.
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
Type of Signature required
Digital Signature Certificate (DSC)- Class-2
and above.
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2 and above
e-Signature
or
any other mode as may be notified
8. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan
Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be
generated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Application Reference Number (ARN) –
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
*
Reference Number:
To
Name of the Applicant:
Address:
GSTIN (if available):
Form GST REG-03
[See rule 9(2)]
Date-
Application Reference No. (ARN):
Notice for Seeking Additional Info
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in the application for registration or fields is
required.-
Yes
No
101
DELHI GAZETTE: EXTRAORDINARY
PART IV
(Tick one)
8.
Additional Information
9.
List of Documents
uploaded
10.
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.
Note:-
Place:
Date:
Signature of Authorised Signatory
Name
Designation/Status:
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.
Reference Number:
To
Form GST REG-05
[See rule 9(4)]
Date-
Name of the Applicant
Address –
GSTIN (if available)
Order of Rejection of Application for
[See rule 10(1)]
Registration Certificate
Signature
Name
Designation
Jurisdiction
1.
Legal Name
2.
Trade Name, if a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to
Designation/Status
Resident of State
2.
Name
Photo
Designation/Status
Resident of State
3.
Photo
Name
Designation/Status
Resident of State
4.
Photo
Name
Designation/Status
Resident of State
104
5.
6.
7.
8.
9.
Photo
Photo
Photo
Photo
Photo
DELHI GAZETTE: EXTRAORDINARY
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
10.
Photo
Resident of State
Designation/Status
PART IV
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-
(i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent
Account Number/ Tax Deduction and Collection Account Number)
(ii)
Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account
Number of Individual in case of Proprietorship concern)
District –
(iii)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Union Territory)
7.
Date of liability to
Tax Deductor
Tax Collector
Center
State/UT
DD/MM/YYYY
deduct/collect tax
8.
(a) Address of principal place of business
Floor No.
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
State
Road/Street
District
Longitude
PIN Code
PART IV
(b) Contact Information
Office Email Address
Mobile Number
(c)
Own
9.
Nature of possession of premises
Leased
Have you obtained any other
registrations under Goods and
Serivces Tax in the same State?
Office Telephone number
Office Fax Number
Rented
Consent
Shared
Others(specify)
Yes
No
10
If Yes, mention Goods and
Services Tax Identification
Number
IEC (Importer Exporter Code),
11
if applicable
12
Particulars
Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting
tax
106
Name
Father's Name
Photo
DELHI GAZETTE: EXTRAORDINARY
PART IV
First Name
Middle Name
Last Name
Date of Birth
DD/MM/YYYY
Mobile Number
Telephone No. with STD
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f of the holder of Aadhar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. “Goods and Services Tax Network” has informed me that identity
information would only be used for validating identity of the Aadhar holder and will be shared with
Central Identities Data Repository only for the purpose of authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom
Place:
(Signature)
Name of DDO/ Person responsible for deducting tax/
collecting tax/Authorised Signatory
Date:
Designation
List of documents to be uploaded (not applicable to a department or establishment of the Central
Government or State Government or Local Authority or Governmental agencies):-
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dia are required to be
uploaded.
108
DELHI GAZETTE: EXTRAORDINARY
PART IV
Instructions for submission of application for registration as Tax Deductor/ Tax Collector.
1. Enter name of Tax Deductor /Tax Collector as recorded on Tax Deduction and Collection Account
Number Permanent Account Number of the Business. Tax Deduction and Collection Account
Number/Permanent Account Number shall be verified with Income Tax database.
2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for
deducting tax/collecting tax for verification and future communication which will be verified through One
Time Passwords to be sent separately, before filling up of the application.
3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application.
4. The application filed by undermentioned persons shall be signed digitally.
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Digital Signature req
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ice issued vide Reference Number
of registration under the Act.
dated
for cancellation
Whereas no reply to show cause notice has been filed; or
109
DELHI GAZETTE: EXTRAORDINARY
PART IV
Whereas on the day fixed for hearing you did not appear; or
Whereas your reply to the notice to show cause and submissions made at the time of hearing have been
examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following
reason(s).
1.
2.
The effective date of cancellation of registration is >.
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
Form GST REG-09
[See rule 13(1)]
Application for Registration of Non Resident Taxable Person
Part -A
State/UT-
District –
(i)
Legal Name of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
line 1
Address Line 2
Address line 3
Period for which
From
To
registration is required
DD/MM/YYYY
DD/MM/YYYY
Estimated Tax Liability (Net) (Rs.)
Estimated Turnover (Rs.)
3
Turnover Details
Intra- State Inter-State
Centra State
1 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)
4 Address Line 1
Address Line 2
Address Line 3
111
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
DELHI GAZETTE: EXTRAORDINARY
PART IV
5
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
Account
6 Number
Bank Name
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone Number
Fax Number with STD
Type of account
Branch
Address
Documents Uploaded
IFSC
8
A customized list of documents required to be uploaded (refer Instruction) as pe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2.
4
(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 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 Fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
authorised signatory
(Name of the proprietor/Business Entity)
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:
113
DELHI GAZETTE: EXTRAORDINARY
PART IV
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. 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 whol
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ll be an Indian national and shall not be a minor.
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.
(i) Legal Name of the person
Part -A
State/UT-
District –
(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
114
DELHI GAZETTE: EXTRAORDINARY
PART IV
(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.
Part-B
1. Details of Authorised Signatory (shall be resident of India)
First Name
Photo
Middle Name
Last Name
Ge
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xable 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.
3
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 the premises of
the Consenter like Municipal Khata copy or Electricity Bill copy. For sh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
at:
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.
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.
Place
Date:
Form GST REG-11
Signature of Authorised Signatory
(Name)
Designation/Status
[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.
Perio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o
(Name):
Form GST REG-12
[See rule 16(1)]
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
2.
Gender
Male/Female/Other
3.
Father's Name
4.
Date of Birth
DD/MM/YYYY
5.
2
Address of
Building No./ Flat No.
the Person
Floor No.
Name of Premises/ Building
Road/Street
Town/City/Locality/ Village
Block Taluka
District
State
PIN Code
118
6.
DELHI GAZETTE: EXTRAORDINARY
Permanent Account Number of the person, if
available
7.
Mobile No.
8.
Email Address
9.
Other ID, if any
10.
11.
12.
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)
Reasons for temporary regis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ka
District –
Notification No.
Date
Floor No.
Road/Street
District
119
9.
Latitude
State
Contact Information
Email Address
DELHI GAZETTE: EXTRAORDINARY
Longitude
PIN Code
Telephone number
Fax Number
Mobile Number
7.
Details of Authorised Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
PART IV
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation/Status
Director Identification
Number (if any)
Aadhaar Number
Permanent Account
Number
Are you a citizen of India? Yes/No
Residential Address
Passport No. (in case
of foreigners)
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
Floor No
Road/Street
District
State
PIN Code
8
Bank Account Details (add more if required)
Account Number
IFSC
Branch Address
Type of Account
Bank Name
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 s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¢ââ¬Â¢
Every person required to obtain a unique identity number shall submit the application electronically.
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 detailsâ⬠in the application.
1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Form GST REG-14
[See rule 19(1)]
Application for Amendment in Registration Particulars
(For all types of registered persons)
Sr. No
Field Name
Effective
(DD/MM/YYYY)
Date
Reasons(s)
121
5. List of documents uploaded
(a)
(b)
(c)
DELHI GAZETTE : EXTRAORDINARY
PART IV
6. Declaration
I hereby solemnly affirm and declare that the information given herein above is true and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
umber or the e-mail address of authorised signatory as amended from time
to time, shall be carried out only after online verification through the common portal.
6.
All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Application Reference
Number (ARN) will be generated after successful validation of necessary field.
7.
Status of the application can be tracked on the common portal.
8.
No fee is payable for submitting application for amendment.
9.
Authorised signatory shall not be a minor.
Reference Number – >
To
(Name)
(Address)
Registration Number (GSTIN / UIN)
Form GST REG-15
[See rule 19(1)]
Date DD/MM/YYYY
122
DELHI GAZETTE: EXTRAORDINARY
Application Reference No. (ARN)
Order of Amendment
Dated – DD/MM/YYYY
PART IV
–
This has reference to your application number dated regarding amendment in registration particulars.
Your application has been examined and the same has be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sfer, merger of business, particulars of registration of entity in which merged,
amalgamated, transferred, etc.
(i)
Goods and Services Tax Identification
Number
(ii)
(a) Name (Legal)
(b) Trade name, if any
(iii) Address of Principal Place
of Building No./ Flat No.
Floor No.
Business
8.
Name of Premises/
Building
City/Town/Village
Block/Taluka
Latitude
State
Mobile (with country
code)
email
Date from which registration is to be cancelled.
Particulars of last Return Filed
(i) Tax period
Road/Street
District
Longitude
PIN Code
Telephone
Fax
Number
(ii) Application Reference Number
(iii) Date
10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of
cancellation of registration.
124
DELHI GAZETTE: EXTRAORDINARY
Inputs
Description
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
PART IV
Input Tax Credit/ Tax Payable
(whichever is higher) (Rs.)
Value
of
Stock
Inte-
Central
Tax
State U
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sign application for cancellation, as applicable:
Constitution of Business
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Person who can digitally sign the application
Proprietor
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 / succes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
EG -17
[See rule 22(1)]
>
PART IV
(Address)
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: –
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
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
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DELHI GAZETTE: EXTRAORDINARY
6.
List of docu
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nt 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.
128
Head
Central Tax
Tax
Interest
Penalty
Others
Total
Place:
Date:
Reference No. –
–
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
DELHI GAZETTE: EXTRAORDINARY
PART IV
State Tax
UT Tax
Integrated Tax
Cess
Form GST REG-20
[See rule 22(4)]
Date
Date
Signature
Designation
Jurisdiction
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 regi
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ation of registration
A person, whose registration is cancelled by the proper officer on his own motion, may apply for
revocation of cancellation of registration, within thirty days from the date of service of the order of
cancellation of registration at the common portal No application for revocation shall 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 verification through the common portal in the
manner provided
Status of the application can be tracked on the common portal.
â⬢
No fee is payable for filing application for revocation of cancellation.
130
Reference No. –
To
GSTIN/UIN
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irected 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.
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DELHI GAZETTE: EXTRAORDINARY
PART IV
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
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
2.
Application Reference No.
(ARN)
3.
GSTIN, if applicable
4.
Information/reasons
5.
List of documents filed
6.
Verification
I
Date
Date
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 Authoris
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of Registration
No.
1
TIN Under Value Added Tax
2
Central Sales Tax Registration Number
3
Entry Tax Registration Number
4
Entertainment Tax Registration Number
5
Hotel And Luxury Tax Registration
Number
6
Central Excise Registration Number
7
Service Tax Registration Number
8
Corporate Identify Number/Foreign
Company Registration
PART IV
Registration Number
Date of Registration
133
DELHI GAZETTE: EXTRAORDINARY
PART IV
9
Limited Liability Partnership Identification
Number/Foreign Limited Liability
Partnership Identification Number
10
Import/Exporter Code Number
11
12
Registration Under Duty Of Excise On
Medicinal And Toiletry Act
Others (Please specify)
10. Details of Principal Place of Business
Building No. /Flat No.
Name of the
Floor No
Road/Street
Premises/Building
Locality/Village
State
Latitude
Contact Information
Office Email Address
Mobile Number
10A. Nature of Possession of Premises
District
PIN Code
Longitude
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; S
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d More
DELHI GAZETTE: EXTRAORDINARY
Others (Specify)
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
PART IV
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
Birth
DD/MM/
YYYY
Gender
Mobile Number
Telephone Number
Identity Information
Designation
Permanent
Email Address
Director Identification Number
Aadhaar Number
Account
Number
Are you a citizen of India?
Passport Number
Residential Address
Building No/Flat No
Floor No
Road/Street
Name of the Premises/Building
Locality/Village
State
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth
Mobile Number
District
PIN Code
DD/MM/
YYYY
Gender
E
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s Data Repository only for the purpose of
authentication.
17. Declaration
I, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Name of the Authorised
Signatory
Designation of Authorised
Signatory
Digital Signature/E-Sign
Place
Date
Instructions for filing of Application for enrolment
1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered
under an existing law and having a Permanent Account Number issued under the Income-tax Act,
1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
number.
2. 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 made available to him on the common portal:
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gnatory
Designation/Status Signature
I > hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Date
Place
Signature of Authorised Signatory
Designation/Status
â⬢
â⬢
Instructions for filing online form
Enter your Provisional ID and password as provided by the State/Commercial Tax/Central
Excise/Service Tax Department for log in on the GST Portal.
Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided.
The Email address and Mobile Number would be filled as contact information of the Primary
Authorised Signatory.
E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
user id and password after first login.
â⬢ Taxpayer shall require 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
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f Managing Partner is to be submitted)
Hindu Undivided Family ââ¬â 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
Constitution of business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
Proof of Principal/Additional Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented o
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quired. Following person can
electronically sign application for enrolment:-
Person who can digitally sign the application
138
DELHI GAZETTE: EXTRAORDINARY
Constitution of Business
Proprietorship
Proprietor
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
Sl. No
1.
Managing Authorised Partners
PART IV
Managing/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive Officer
Managing/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive Officer
Managing/ Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive Officer
Designated
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l be generated after successful validation of all the filled
up information.
139
DELHI GAZETTE: EXTRAORDINARY
Status of the online filed Application can be tracked on the common portal.
1. Authorised signatory should not be minor.
2. No fee is applicable for filing application for enrolment.
Acknowledgement
Enrolment Application – Form GST- has been filed against Application Reference Number (ARN)
Form Number
Form Description
Date of Filing
Taxpayer Trade Name :
Taxpayer Legal Name
Provisional ID Number:
:
Reference No.
To
Provisional ID
Name
Address
It is a system generated acknowledgement and does not require any signature
Application Reference Number (ARN)
Form GST REG-27
[See rule 24(3)]
>
Dated
PART IV
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated . The application has been examined and the same
has not been found to be satisfactory for the following reasons:-
1
2
You are hereby directed to show cause as to why the
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amounts on or before (date) failing which the amount will be
recovered in accordance with the provisions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Place:
Date:
Signature
Designation
Jurisdiction
141
(i) Provisional ID
(ii) Email ID
(iii) Mobile Number
DELHI GAZETTE: EXTRAORDINARY
Form GST REG-29
[See rule 24(4)]
Application for cancellation of provisional registration
Part A
Part B
2. Legal Name (As per Permanent Account Number)
2. Address for correspondence
Building No./ Flat No.
Name of Premises/
Building
City/Town/
Village/Locality
Block/Taluka
State
3. Reason for Cancellation
Floor No.
Road/Street
District
PIN
4. Have you issued any tax invoice during GST regime?
YES
NO
5. Declaration
PART IV
(i) I , being of
do hereby declare that I am not liable to registration under the provisions of the Act.
6. Verification
I<> hereby solemnly affirm and declare that the information given herein above is true
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