Goods and Services Tax

Rule 17 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 17 – 17. 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 PAN issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the Common Portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be made availab

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Common Portal either directly or through a Facilitation Centre notified by the Commissioner. (b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by 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

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Rule 16 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 16 – 16. 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 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 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 furni

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registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within seven working days from the date of the service of 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 thirty days from the date of receipt of such information or clarification from the applicant. – Statutory Provisions, Ac

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Rule 15 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 15 – 15. 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 seven working days from the date of service of such notice as to why his registration should not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period prescribed in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be register

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Rule 14 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 14 – 14. 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. – Statutory Provisions, Acts, Rules, Regulation

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Rule 13 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 13 – 13. Application for cancellation of registration A registered person, other than a person to whom a registration has been granted under rule 5 or a person to whom a Unique Identity Number has been granted under rule 10 , seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details

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Rule 12 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 12 – 12. Amendment of registration (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for UIN in FORM GST-REG-13 either at the time of obtaining registration or UIN or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed or verified through EVC, electronically in FORM GST REG-14, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner. (2) (a) Where

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o 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 these rules on the same PAN. (c) Where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the Common Portal: Provided that any change in the mobile number or e-mail address of the authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided under the said rule. (d) Where a change in the constitution of any business results in ch

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in seven working days from the date of the service of the said notice. (5) Where the reply furnished under sub-rule (4) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (3) within the period prescribed in sub-rule (4), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. (6) If the proper officer fails to take any action- (a) within fifteen working days from the date of submission of application, or (b) within seven working days from the date of receipt of reply to the notice to show cause under sub-rule (4), the certificate of registration shall stand amended to the extent applied for and the amended certificate shal

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Rule 11 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 11 – 11. Display of registration certificate and GSTIN 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 GSTIN on the name board exhibited at the entry of his principal place of business and at ev

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Rule 10 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 10 – 10. Assignment of Unique Identity Number to certain special entities (1) Every person required to be granted a Unique Identity Number (UIN) 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 EVC, in the manner specified in rule 1 at the Common Portal, either directly or through a F

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Rule 9 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 9 – 9. 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

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Rule 8 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 8 – 8. Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the Common Portal, either directly or through a Facilit

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Rule 7 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 7 – 7. Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient (1) Any person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or

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Rule 6 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 6 – 6. Grant of registration to non-resident taxable person (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through EVC, in FORM GST REG-09, at least five days prior to the commencement of business at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which

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Rule 5 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 5 – 5. 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 EVC, in FORM GST REG-07 for grant of reg

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Rule 4 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 4 – 4. 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: (a) Such person has more than one business vertical as defined in clause (18) of section 2 ; (b) No business vertical of a taxable person shall be granted registration to pay tax under section 10 if any one of the other business verticals of the s

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Rule 3 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 3 – 3. 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 2, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as GSTIN ) shall be assigned to him in the following format: (a) two characters for the State code; (b) ten characters for the PAN or the Tax Deduction and Collection Account Number;

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Rule 2 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 2 – 2. 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 three working days from the date of submission of application. (2) Where the application submitted under rule 1 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnish

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working days from the date of receipt of such clarification or information or documents. (4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) within the prescribed period 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 three working days from the date of submission of application, or (b) within seven working days from the date of receipt of clarification, information or documents furnished by the applicant under sub-rule (2), the application

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Rule 1 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 1 – CHAPTER REGISTRATION 1. Application for registration (1) Every person (other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act ) 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 (hereinafter referred to in this Chapter as the ap

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Portal from the database maintained by the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address. (3) On successful verification of the PAN, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B o

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Rule 8 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 8 – 8. Revised tax invoice and credit or debit notes (1) A revised tax invoice referred to in section 31 and credit or debit note referred to in section 34 shall contain the following particulars – (a) the word Revised Invoice , wherever applicable, indicated prominently; (b) name, address and GSTIN of the supplier; (c) nature of the document; (d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as – and / respectively,, and any combination thereof, unique for a fi

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to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in acc

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Rule 7 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 7 – 7. Payment voucher A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars: (a) name, address and GSTIN of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hy

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Rule 6 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 6 – 6. Refund voucher A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars: (a) name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and

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Rule 5 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 5 – 5. Receipt voucher A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars: (a) name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year (c) date of its issue; (d) name, address and GSTIN or UIN, if registered, of the recipient; (e) description of goods or services; (f) amount of adva

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Rule 4 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 4 – 4. Bill of supply A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or more multiple series, containing alphabets or numerals or special

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Rule 3 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 3 – 3. 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. (2) The invoice sh

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Rule 2 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 2 – 2. Time limit for issuing tax invoice The invoice referred to in 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 where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, t

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Rule 1 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 1 – Chapter- TAX INVOICE, CREDIT AND DEBIT NOTES 1. Tax invoice Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and GSTIN or UIN, if registered, of the recip

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territory tax or cess); (m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce; (n) address of delivery where the same is different from the place of supply; (o) whether the tax is payable on reverse charge basis; and (p) signature or digital signature of the supplier or his authorized representative: Provided that the Commissioner may, on the recommendations of the Council, by notification, specify – (i) the number of digits of HSN code for goods or the Accounting Code for services, that a class of registered persons shall be required to mention, for such period as may be specified in the said notification, and (ii) the class of registered persons that would not be required to

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