Author: admin_gst

GST COUNCIL:  CONSTITUTION AND FUNCTIONING
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 8-10-2016

As per the Constitution as amended, GST Council is required to be Constituted under article 279A of the Constitution which was so done by the President on 12th September, 2016 vide Notification dated 10.09.2016. New Article 279A of the Constitution was notified to come into force w.e.f. 12.09.2016 and vide Notification dated 15.09.2016, the President of India Constituted the GST Council.
Clause 279A
According to article 279A of the Constitution as made operative w.e.f. 12.09.2016, the President shall, within sixty days from the date of commencement of the Constitution (One Hundred and Twenty-second Amendment) Act, 2014, by order, constitute a Council to be called the Goods and Services Tax Council.
Composition of Council
The GST Council shall comprise of a Chairperson, Vice Chairperson and members. The President of India has since Constituted the GST

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o all proceedings of the GST Council;
* Create one post of Additional Secretary to the GST Council in the GST Council Secretariat (at the level of Additional Secretary to the Government of India), and four posts of Commissioner in the GST Council Secretariat (at the level of Joint Secretary to the Government of India).
The Cabinet has also decided to provide for adequate funds for meeting the recurring and non recurring expenses of the GST Council Secretariat, the entire cost for which shall be borne by the Central Government. The GST Council Secretariat shall be manned by officers taken on deputation from both the Central and State Governments.
While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services. The Goods and Services Tax Council shall determine the procedure in the performance of

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in, the constitution of the Council, or
(b) any defect in the appointment of a person as a Member of the Council, or
(c) any procedural irregularity of the Council not affecting the merits of the case.
Fate of Empowerment Committee (EC)
The journey of GST in India so far was navigated till the present milestone of Constitution of GST Council on 12.09.2016 by the Empowered Committee of State Finance Ministers. The Empowered Committee has been instrumental in bringing all States on a common page and ensuring consensus on various complex issues on which there were divergent views. The Empowered Committee has been chaired by one of the State Finance Ministers and Empowered Committee has been chaired so far by Finance Ministers which include Finance Ministers of West Bengal, Bihar, J& K and Kerala. The present Chairman, Dr. Amit Mitra also comes from West Bengal.
Since GST Council is now an arm of the Constitution, duly constituted to carry out various functions in relation to propos

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PAYMENT OF TAX UNDER MODEL ‘GST’ LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 7-10-2016

Payment of tax
In GST regime the following are the types of payments to be made-
* Tax to the credit of Central Government if it is intra-state supply (CGST);
* Tax to the credit of State Government if it is intra State supply (SGST);
* For inter-state supply tax to be is Integrated GST;
* Certain categories of registered persons are required to pay TDS and TCS;
* Interest, penalty, fees and any other payment as required.
Who are liable to pay?
The following are liable to pay tax-
* The supplier of goods or service;
* The recipient under reverse charge mechanism in specified cases like imports and other notified supplies;
* Third person (in the case of e-commerce operator responsible for TCS or Government Department responsible for TDS).
When tax is to be paid?
The GST payment is to be done at the time of supply of goods as explain

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o be done on monthly basis by 20th of the succeeding month. The payments may be made through cash ledger as well as credit ledger. Cash payments will be first deposited in the Cash Ledger and the tax payer shall debit the ledger while making payment in the monthly returns and shall reflect the relevant debit entry number in his return. The payment of taxes for the month of March shall be paid by the 20th of April. In the present regime the service tax as well excise duty is to be paid for the month of March by 31st March itself.
Composition tax payers are required to pay the tax on quarterly basis. The timing of payment is from 00.00 hrs to 20.00 hrs.
The date of credit to the credit of the Government account is considered as the date of deposit of tax dues. In the present regime, if the payment is paid by cheque, the date of receipt of cheque would be considered as the payment date, provided the cheque is not dishonored. But in GST regime it has been changed. Actual date of credit i

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ayer maintained in the common portal.
The taxable person has to deposit money in the cash ledger by any of the following mode-
* E-payment through internet banking, credit card, debit card;
* Real time gross settlement (RTGS);
* National Electronic Fund Transfer (NFFT);
* Over the Counter payment in branches of banks authorized to accept deposits.
When the payment is made by NEFT or RTGS from any bank the mandate form shall be generated along with the challan. The said form shall be submitted to the bank from where the payment is to be made. Such mandate for shall be valid for 15 days from the date of generation of challan. On successful credit of the amount to the concerned government account a Challan Identification Number will be generated by the collecting bank and the same shall be indicated in the challan. Where the bank account of the concerned taxable person is debited but no Challan Identification Number is generated he may represent in Form GST PMT -6 through the co

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forcement activity or any ad hoc deposit.
The tax payers are allowed to take credit of tax paid on inputs and utilize the same for payment of output tax. No input tax credit on account of CGST shall be utilized towards payment of SGST and vice versa. The credit of IGST would be permitted to be utilized for payment of IGST, CGST and SGST in that order. Only tax can be paid through credit ledger of the tax payment. Interest, penalty and fees cannot be paid by debit in the credit ledger.
Section 35(8) prescribes the method of payment where the taxpayer has tax liability beyond the current period. In such a situation, the order of payment is as follows:
* Self assessed tax and other duesrelated to returns of previous tax periods;
* Self assessed tax and other dues related to the return of current tax period;
* Any other amount payable under the provisions of the Act or the rules made there under including any confirmed demand under Section 51.
Extension for payment allowed?
In ca

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as valid return unless the full tax due as per the said return has been paid. Unless the supplier has paid the entire self assessed tax and filed his return and the recipient has filed his return, the input tax credit of the recipient would not be confirmed.
Pre-registration of credit card
The tax payer would be required to pre-register his credit card, from which the tax payment is intended with the common portal maintained on GSTN which may attempt to put in a system with banks in getting the credit card verified by taking a confirmation from the credit card service provider. The payments using credit cards can be allowed without any monetary limit to facilitate ease of doing business.
Payment by unregistered person
If any payment is required to be made by a person who is not registered under the Act shall be made on the basis of a temporary identification number generated by the proper officer through the common portal. The details of such payment shall be recorded in a register

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Refund of tax to certain persons
Rule 6
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
6. Refund of tax to certain persons
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per a notification issued under clause (d) of sub-section (6) of section 38 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner along with a statement of inward supplies of goods and/or services in FORM GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in Form GSTR-1.
(2) An acknowledgemen

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Order sanctioning interest on delayed refunds
Rule 5
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
5. Order sanctioning interest on delayed refunds
Where any interest is due and payable to the applicant under section 39, the proper officer shall make an order and a payment advice in FORM GST RFD-9, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interes

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Credit of the amount of rejected refund claim
Rule 4
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
4. Credit of the amount of rejected refund claim
(1) Where any deficiencies have been communicated under sub-rule (8) of rule 1, the amount debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 3, either fully or partly, the amount de

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Order sanctioning refund
Rule 3
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
3. Order sanctioning refund
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (4) of section 38 is due and payable to the applicant, he shall make an order in FORM GST RFD-5, sanctioning the amount of refund to which the applicant is entitled, mentioning therein, the amount, if any, refunded to him on a provisional basis under sub-section (4A) of section 38, amount adjusted against any outstanding demand under the Act or under any earlier law and the balance amount refundable:
Provided that in cases where the amount of refund is complet

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-rule (1) shall apply mutatis mutandis to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant a reasonable opportunity of being heard.
(3) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is payable to the applicant under sub-section (6) of section 38, he shall make an order in FORM GST RFD-5 and issue a payment advice in FORM GST RFD-8, for the amount of refund to be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is not payable

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Grant of provisional refund
Rule 2
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
2. Grant of provisional refund
(1) The provisional refund under sub-section (4A) of section 38 shall be granted subject to the following conditions –
(a) the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an earlier law where the amount of tax evaded exceeds two hundred and fifty lakh rupees;
(b) the GST compliance rating of the applicant is not less than five on a scale of ten;
(c) no proceeding of any appeal, review or revision is pending on

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Refund of tax, interest, penalty, fees or any other amount
Rule 1
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
DRAFT
GOODS AND SERVICES TAX –
REFUND RULES, 20
Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016.
Chapter-__:
REFUND
1. Refund of tax, interest, penalty, fees or any other amount
(1) Any registered taxable person, except the persons covered by notification issued under clause (d) of sub-section (6) of section 38, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST RFD-1 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in terms of sub-section (6) of section 35 may be made through th

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ount claimed as refund;
(b) a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices, in a case where the refund is on account of export of goods;
(c) a statement containing the number and date of invoices as prescribed in rule Invoice._ in case of supply of goods made to an SEZ unit or a developer;
(d) a statement containing the number and date of invoices, in a case where the refund is on account of deemed exports;
(e) a statement containing the number and date of invoices and the relevant Bank Realization Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of export of services;
(f) a statement containing the number and date of invoices and the details of payment, along with proof thereof, made by the claimant to the supplier for authorized operations as defined under the SEZ Act, 2005, in a case where the refund is on account of suppl

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a Chartered Accountant or a Cost Accountant to the effect that the incidence of tax and interest claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed is five lakh rupees or more:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a), (b) or (d) of sub-section (6) of section 38;
Explanation 1.- For the purpose of this rule, “invoice” means invoice conforming to the provisions contained in section 23A in case of refunds referred to in clause (c) of sub-section (6) of section 38.
Explanation 2.- Where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer.
(3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant in an amount equal to the refund so claimed.
(4) Where any taxable goods or services are exported without pa

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eived in advance in any period prior to the relevant period – advances received for export services for which the supply of service has not been completed during the relevant period;
(E) "Adjusted Total turnover" means the value of turnover in a State, as defined under subsection (104) of section 2, excluding the value of exempt supplies, during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
Provided that no refund of input tax credit shall be allowed if the supplier of goods and / or services avails of drawback allowed under the applicable Drawback Rules or claims rebate of tax paid under the Act or the IGST Act, 201_ in respect of such tax.
(5) The application for refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 19A at the time of registration, shall be claimed either in the last return required to be filed by him or only after filing of the said

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Tax Invoice in special cases
Rule 5
Bill
Draft GST Invoice Rules
Draft – Goods And Services Tax – Invoice Rules, 20 [September 2016]
5. Tax Invoice in special cases
A tax invoice issued by an Input Service Distributor shall contain the following details:-
(a) name, address and GSTIN of the Input Service Distributor;
(b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;
(c) date of its issue;
(d) name, address and GSTIN of the supplier of services, the credit in respect of which is being distributed and the serial number and date of invoice issued by such supplier;
(e) name, address and GSTIN of the recipient to whom the credit is distributed;
(f) amount of the c

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s of the recipient of taxable service but containing other information as prescribed under rule 1.
(3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also contains other information as prescrib

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Supplementary tax invoice and Credit or debit notes
Rule 4
Bill
Draft GST Invoice Rules
Draft – Goods And Services Tax – Invoice Rules, 20 [September 2016]
4. Supplementary tax invoice and Credit or debit notes
(1) A supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details –
(a) name, address and GSTIN of the supplier;
(b) nature of the document;
(c) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;
(d) date of issue of the document;
(e) name, address and GSTIN/ Unique ID Number, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the na

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Bill of supply
Rule 3
Bill
Draft GST Invoice Rules
Draft – Goods And Services Tax – Invoice Rules, 20 [September 2016]
3. Bill of supply
A bill of supply referred to in the second proviso to section 23 shall be issued by the supplier containing the following details:-
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;
(c) date of its issue;
(d) name, address and GSTIN/ Unique ID Number, if registered, of the recipient;
(e) HSN Code of goods or Accounting Code for services;
(f) description of goods or services;
(g) value of goods or services taking into account discount or abatement, if any; and
(h) signatur

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Manner of Issuing Invoice
Rule 2
Bill
Draft GST Invoice Rules
Draft – Goods And Services Tax – Invoice Rules, 20 [September 2016]
2. Manner of Issuing Invoice
(1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
Provided that the duplicate copy is not required to be carried by the transporter if the supplier has obtained an Invoice Reference Number under sub-rule (4).
(2) The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:-

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Tax invoice
Rule 1
Bill
Draft GST Invoice Rules
Draft – Goods And Services Tax – Invoice Rules, 20 [September 2016]
DRAFT
GOODS AND SERVICES TAX – INVOICE RULES, 20
Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016.
Chapter-__
TAX INVOICE, CREDIT AND DEBIT NOTES
1. Tax invoice
(1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier containing the following details:-
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;
(c) date of its issue;
(d) name, address and GSTIN/ Unique ID Nu

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f a supply in the course of inter-State trade or commerce;
(n) place of delivery where the same is different from the place of supply;
(o) whether the tax is payable on reverse charge;
(p) the word “Revised Invoice” or “Supplementary Invoice”, as the case may be, indicated prominently, where applicable along with the date and invoice number of the original invoice; and
(q) signature or digital signature of the supplier or his authorized representative.
Provided that the Board/Commissioner may, by notification, specify –
(i) the number of digits of HSN code for goods or, as the case may be, the Accounting Code for services, that a class of taxable persons shall be required to mention, for such period as may be specified in the sa

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ice referred to in sub-rule (1), in case of taxable supply of services, shall be issued within a period of thirty days from the date of supply of service:
Provided that in case of continuous supply of services, the invoice shall be issued within a period of thirty days from the date when each event specified in the contract, which requires the recipient to make any payment to the supplier of services, is completed:
Provided further that where the supplier of service is a banking company or a financial institution including a non-banking financial company, the period within which the invoice is to be issued shall be forty five days from the date of supply of service.
–
Statute, statutory provisions legislation, law, enactment, Acts, R

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Identification number for each transaction
Rule 4
Bill
Draft GST Payment Rules
Draft – Goods And Services Tax – Payment Rules, 20- [September 2016]
4. Identification number for each transaction
(1) A unique identification number shall be generated at the Common Portal for each debit or credit to the electronic cash or credit ledger, as the case may be.
(2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in

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Electronic Cash Ledger
Rule 3
Bill
Draft GST Payment Rules
Draft – Goods And Services Tax – Payment Rules, 20- [September 2016]
3. Electronic Cash Ledger
(1) The electronic cash ledger under sub-section (1) of section 35 shall be maintained in FORM GST PMT-3 for each registered taxable person on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) A registered taxable person, or any other person on his behalf, shall generate a challan in FORM GST PMT-4 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) s

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/Commissioner (SGST) in this behalf;
(b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;
(c) Proper officer or any other officer authorized for the amounts collected by way of cash or cheque, demand draft during any investigation or enforcement activity or any ad hoc deposit:
Provided further that the challan in FORM GST PMT-4 generated at the Common Portal shall be valid for a period of fifteen days.
Explanation.- For making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the taxable person making such

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maintained in the authorised bank, a Challan Identification Number (CIN) will be generated by the collecting Bank and the same shall be indicated in the challan:
Provided that where the bank account of the concerned taxable person, or the person making the deposit on his behalf, is debited but no Challan Identification Number (CIN) is generated, the said person may represent electronically in FORM GST PMT-6 through the Common Portal to the Bank or electronic gateway through which the deposit was initiated.
(7) On receipt of CIN from the authorized Bank, the said amount shall be credited to the electronic cash ledger of the registered taxable person who, or on whose behalf, the deposit has been made and the Common Portal shall make avai

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Electronic Credit Ledger
Rule 2
Bill
Draft GST Payment Rules
Draft – Goods And Services Tax – Payment Rules, 20- [September 2016]
2. Electronic Credit Ledger
(1) The electronic credit ledger shall be maintained in FORM GST PMT-2 for each registered taxable person on the Common Portal and every claim of input tax credit under the Act shall be credited to the said Ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordanc

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Electronic Tax Liability Register
Rule 1
Bill
Draft GST Payment Rules
Draft – Goods And Services Tax – Payment Rules, 20- [September 2016]
DRAFT GOODS AND SERVICES TAX – PAYMENT RULES, 20-
Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016.
Chapter-
PAYMENT OF TAX
1. Electronic Tax Liability Register
(1) The electronic tax liability register under sub-section (7) of section 35 shall be maintained in FORM GST PMT-1 on the Common Portal and all amounts payable by a taxable person shall be debited to the said register.
(2) The electronic tax liability register of a registered taxable person shall be debited by:
(a) the amou

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intained as per rule 3 and the electronic tax liability register shall be credited accordingly.
(4) The amount deducted under section 37, or the amount collected under section 43C, or the amount payable under sub-section (3) of section 7, or the amount payable under section 8, or any amount payable towards interest, penalty, fee or any other amount shall be paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic tax liability register shall stand reduced to the extent of relief given by the appellate authority and the electronic tax liability register shall be credited accordingly.
(6) The amount of

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Physical verification of business premises in certain cases
Rule 17
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
17. Physical verification of business premises in certain cases
Where the proper officer is satisfied that the physical verification of the place of business of a taxable person is required after grant of registration, he may get such verification done and upload the verification report along with other

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Extension in period of operation by casual taxable person and non-resident taxable person
Rule 16
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
16. Extension in period of operation by casual taxable person and non-resident taxable person
(1) Where a registered casual taxable person or non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application

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Method of authentication
Rule 15
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
15. Method of authentication
(1) All applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted under these rules shall be filed electronically at the Common Portal with digital signature certificate or through e-signature as specified under Information Technology Act, 2000 (21 of 2000) or through any other mode of signature notified by the Board/Commissioner in this behalf.
(2) Each document including return filed online shall be signed by –
(a) in the case of an individual, by the individual himself or by some person

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Migration of persons registered under Earlier Law
Rule 14
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
14. Migration of persons registered under Earlier Law
(1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal.
(2)(a) Every person who has been granted a provisional registration under subrule (1) shall submit an application electronically in FOR

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in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-22:
Provided that no provisional registration shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard.
(4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-24 at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall, after conducting

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Revocation of cancellation of registration
Rule 13
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
13. Revocation of cancellation of registration
(1) A taxable 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-17, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner:
Provided that no application for revocation shall be filed if the registration has been cancelled for the failu

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n FORM GST REG05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.
(3) The proper officer may require the applicant to furnish, within three common working days of the filling of the application, such additional information or clarification as, in his opinion, may be required for verifying the particulars furnished in the said application, in FORM GST REG-03 and the applicant shall furnish the information or the clarification within seven common working days from the date of the service of notice in FORM GST REG-04.
(4) Upon receipt of the information or clarification in FORM GST REG-04 , the proper officer may proceed to dispose of the application in the manner specified i

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Cancellation of registration
Rule 12
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
12. Cancellation of registration
(1) Where the proper officer has reasons to believe that the registration of a taxable person is liable to be cancelled under section 21, he may issue a notice to the taxable person in FORM GST REG-15 to show cause within seven days as to why his registration should not be cancelled:
Provided that where a notice for cancellation has been issued under [SGST rules of the State/CGST Rules], no notice shall be issued under sub-rule (1).
(2) Where the proper officer is satisfied that a taxable person who has submitted an application for cancellatio

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Application for cancellation of registration
Rule 11
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
11. Application for cancellation of registration
(1) A registered taxable person seeking cancellation of his registration under subsection (1) of section 21 shall electronically submit an application in FORM GST REG-14 including the details of closing stock and liability thereon and may furnish, along with the applicat

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Suo moto registration
Rule 10
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
10. Suo moto registration
(1) Where, during the course of any survey, inspection, search, enquiry or any other proceeding 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 13.
(2) The registration issued under sub-rule (1) shall be effective from the date of order of registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within thirty days from the date

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