The Meghalaya Goods and Services Tax Rules, 2017.
ERTS(T) 79/2017/468 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
Document 1Government of Meghalaya
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. ERTS(T) 79/2017/468
No. ERTS(T)
Shillong dated the 29th Dec, 2017
In exercise of the powers conferred by section 164 of the
Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
Meghalaya hereby makes the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.- (1) These rules may be called the Meghalaya
Goods and Services Tax Rules, 2017.
(2) They shall be deemed to have come into force with effect from 22nd June, 2017.
2. Definitions. In these rules, unless the context otherwise requires,-
(a)
(b)
(c)
(d)
(e)
ââ¬ÅActâ⬠means the Meghalaya Goods and Services Tax Act, 2017 (12 of 2017);
“FORM” means a Form appended to these rules;
“section” mea
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ppointed 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 the commencement of the relevant financial year.
(4) Any person
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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)
(b)
he is neither a casual taxable person nor a non-resident taxable person;
the goods held in stock by him on the appointed day have not been purchased
in the course of inter-State trade or commerce or imported from a place outside India
or received from his branch situated outside the State or from his agent or principal
outside the State, where the option is exercised under sub-rule (1) of rule 3;
(c) the goods held in stock by him ha
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on 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 believe that the registered person was not
eligible to pay tax under
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rtal, 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 and the provisions of this Chapter, specified in column
(2) of the Table
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nder 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 the common
portal from the database maintained by the Central Board of Direct Taxes.
(b)
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) 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 to any information provided in the
application or documents furnished therewith, he may issu
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se 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 showing the principal place of
business and additional place or places of business shall be
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.
(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)
section 2;
(b)
such person has more than one business vertical as defined in clause (18) of
the business vertical of a taxable person shall not be granted registration to
pay tax und
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nder this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax at
source. (1) Any person required to deduct tax in accordance with the provisions of
section 51 or a person required to collect tax at source in accordance with the provisions of
section 52 shall electronically submit an application, duly signed or verified through
electronic verification code, in FORM GST REG-07 for the grant of registration through
the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate
of registration in FORM GST REG-06 within a period of three working days from the
date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in FORM GST
REG-06 has been issued is no longer liable to deduct tax
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ue number on the basis of which the entity is identified by the Government
of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a
temporary reference number by the common portal for making an advance deposit of tax
in accordance with the provisions of section 27 and the acknowledgement under sub-rule
(5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash
ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be signed
by his authorised signatory who shall be a person resident in India having a valid
Permanent Account Number.
14. Grant of registration to a person supplying online information and database access
or retrieval services from a place
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ubmitted 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.
(âââ¬Â¨Â¡2) The registration granted under sub-rule (1) shall be effective from the date of such
order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1)
shall, within a period of ninety days from the date of the grant of such registration, submit
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bmit an application electronically in FORM GST REG-
13, duly signed or verified through electronic verification code, in the manner specified in
rule 8 at the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or
after filling up the said form, assign a Unique Identity Number to the said person and issue
a certificate in FORM GST REG-06 within a period of three working days from the date
of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number
on the name board.- (1) Every registered person shall display his certificate of
registration in a prominent location at his principal place of business and at every
additional place or places of business.
(2) Every registered person shall display his Goods and Services Tax Identification
Number on the name board exhibited at the entry of his principal pla
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r directors, Karta,
Managing Committee, Board of Trustees, Chief Executive Officer or
equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper
officer shall, after due verification, approve the amendment within a period of fifteen
working days from the date of the receipt of the application in FORM GST REG-14 and
issue an order in FORM GST REG-15 electronically and such amendment shall take
effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or
Union territory shall be applicable for all registrations of the registered person obtained
under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other than those specified in clause (a), the
certificate of registration shall stand amended upon submission of the applicati
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cation submitted under sub-rule (1) shall
not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under
sub-rule (2), in FORM GST REG-04, within a period of seven working days from the
date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where
no reply is furnished in response to the notice issued under sub-rule (2) within the period
prescribed in sub-rule (3), the proper officer shall reject the application submitted under
sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the
application, or
(b) within a period of seven working days from the date of the receipt of the reply to
the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the
amended certificate shall be made avai
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Provided that no application for the cancellation of registration shall be considered
in case of a taxable person, who has registered voluntarily, before the expiry of a period of
one year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is
liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the
provisions of this Act, or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the
registration of a person is liable to be cancelled under section 29, he shall issue a notice to
such person in FORM GST REG-17, requiring him to show cause, within a period of
seven working days from the date of the service of such notice, as to why his registration
shall not be cancelled.
(2) The reply to the show cause no
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mutandis, apply to the legal heirs of a
deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is
cancelled by the proper officer on his own motion, may submit an application for
revocation of cancellation of registration, in FORM GST REG-21, to such proper officer,
within a period of thirty days from the date of the service of the order of cancellation of
registration at the common portal, either directly or through a Facilitation Centre notified
by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been
cancelled for the failure of the registered person to furnish returns, unless such returns are
furnished and any amount due as tax, in terms of such returns, has been paid along with
any amount payable towards interest, penalty and late fee in respect of the said returns.
(2) (a) Where the proper officer is s
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in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper
officer shall proceed to dispose of the application in the manner specified in sub-rule (2)
within a period of thirty days from the date of the receipt of such information or
clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other
than a person deducting tax at source or an Input Service Distributor, registered under an
existing law and having a Permanent Account Number issued under the provisions of the
Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his
e-mail address and mobile number, either directly or through a Facilitation Centre notified
by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on
a provisional basis and a certificate of registration in FORM GST REG-25, incorporating
the Goods and Services Tax Identification Num
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within a period of three
months or within such further period as may be extended by the Commissioner in this
behalf.
(c) If the information and the particulars furnished in the application are found, by
the proper officer, to be correct and complete, a certificate of registration in FORM GST
REG-06 shall be made available to the registered person electronically on the common
portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall, after serving a
notice to show cause in FORM GST REG-27 and after affording the person concerned a
reasonable opportunity of being heard, cancel the provisional registration granted under
sub-rule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be
withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the
person an opportunity of being heard, that no such ca
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ncluding reply, if any, to the notices,
returns including the details of outward and inward supplies, appeals or any other
document required to be submitted under the provisions of these rules shall be so
submitted electronically with digital signature certificate or through e-signature as
specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or
verified by any other mode of signature or verification as notified by the Board in this
behalf:
Provided that a registered person registered under the provisions of the Companies
Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital
signature certificate.
(2) Each document including the return furnished online shall be signed or verified
through electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from
India, by some other person duly authorised by him in this behalf, and where the
individual is mentally incapacitated f
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th 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).
Form GST CMP -01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person
(i)
Manufacturers, other than manufacturers of such goods
as notified by the Government
(ii)
Suppliers making supplies referred to in clause (b)
of paragraph 6 of Schedule II
(iii)
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
2017-18
7. Jurisdiction
8. Decl
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ion –
Centre
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
paying tax under section 10.
9. Verification
I
_hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
1. GSTIN
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax under
section 10
6. Jurisdiction
(i) Application reference number
(ARN)
(ii) Date of filing
Centre
State
7. Stock of purchases made from registered person under the existing law
Sr. No
GSTIN/TIN
Name of the
supplier
Bill/
Invoice
No.
Date
Value of VAT
Stock
Central
E
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referred to in
clause (b) of paragraph 6 of Schedule II
Any other supplier eligible for
composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought
8. Jurisdiction
Centre
DD
MM
YYYY
State
9. Reasons for withdrawal from composition scheme
10. Verification
I
_hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
Note – Stock statement may be furnished separately for availing input tax credit on the stock available
on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
Reference No. >
To
GSTIN
Name
Address
Form GST CMP-05
[See rule 6(4)]
>
To
GSTIN
Name
Address
Application Reference No. (ARN)
Form GST CMP-07
[See rule 6(6)]
Date-
Date –
Order for acceptance / rejection of reply to show cause notice
This has reference t
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an a non-resident taxable person, a person required to deduct tax at source under section 51
and a person required to collect tax at source under section 52 and a person supplying online
information and database access or retrieval services from a place outside India to a non-taxable
online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
(i)
Legal Name of the Business:
(As mentioned in Permanent Account Number)
(ii)
Part -A
State/UT-
District –
âââ¬â¼
âââ¬â¼
Permanent Account Number:
(Enter Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii) Email Address :
(iv) Mobile Number:
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
Part-B
1.
Trade Name, if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietor
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lable
(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 required
From
To
DD/MM/YYYY
DD/MM/YYYY
11.
If selected,,Yes” in Sr. No. 9, estimated supplies and estimated net tax liability during the period of
registration
Sr. No.
Type of Tax
(i)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
12.
13.
Payment Details
Challan Identification
Number
Turnover (Rs.)
Net Tax Liability (Rs.)
Amount
Date
Yes
No
Are you applying for registration as a SEZ Unit?
(i) Select name of SEZ
(ii) Approval order number and date of order
(iii) Designation of approving authority
Are you applying for registration as a SEZ Developer? Yes
âËÅÂ
No
âËÅÂ
14
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ax Registration Number
Corporate Identify Number/Foreign Company Registration
Number
Limited Liability Partnership Identification Number/Foreign
Limited Liability Partnership Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet
Preparations (Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or services on
behalf of other taxable person(s)
(xiv) Others (Not covered above) ââ¬â Specify
Floor No.
Name of the Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Office Email Address
Mobile Number
Road/Street
District
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
(c) Nature of premises
Own
Leased
Rented
Consent
Shared
Others (specify)
(d) Nature of business activity being carried
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f Additional Place of Business
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Latitude
Floor No
Road/Street
District
PIN Code
Longitude
(b) Contact Information
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
Rented
Office Telephone number
STD
Office Fax Number
STD
Consent
Shared
Others
(specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Warehouse/Depot
Office/Sale Office
Wholesale Business
Bonded Warehouse
Leasing Business
âËÅÂ
Retail Business
Supplier of services
Recipient of goods or
services
EOU/STP/EHTP
Works Contract
Export
âËÅ Import Others (specify)
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Acco
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3. 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 Person
Designation Status
Mobile Number
Email address
Telephone No. with STD
First Name
Middle Name
Last Name
FAX No. with STD
24. State Specific Information
Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License
is held
(a) Field 1
(b) Field 2
(c)
(d)
….
(e) Field n
25. Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values in the
form.
26. Consent
I on behalf of the holder of Aadhaar number
> is hereby authorised, vide resolution no… dated….. (copy
submitted herewith), to act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his acti
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ation.
3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
4. The following persons can digitally sign the application for new registration:-
Constitution of Business
Proprietorship
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Partnership
Hindu Undivided Family
Karta
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others (specify)
Managing/Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
Person In charge
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief
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Plain text (Extract) only
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formation related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Acknowledgment Receipt
Number will be generated after successful validation of all the filled up information.
9. Status of the application filed online can be tracked on the common portal by entering Application
Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate registration for
any of its business verticals shall need to apply separately in respect of each of the vertical.
13. After approval of application, registration certificate shall be made available on the common
portal.
14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary
details in PART -A of the application which can be used f
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-03
[See rule 9(2)]
Reference Number:
To
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN):
Notice for Seeking Additional Information / Clarification / Documents
relating to Application for >
Date-
Date:
This is with reference to your > application filed vide ARN <> Dated
-DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following
reasons:
1.
2.
3.
âËÅ You are directed to submit your reply by
(DD/MM/YYYY)
âËÅ *You are hereby directed to appear before the undersigned on â⬦â⬦â⬦â⬦â⬦â⬦â⬦ (DD/MM/YYYY) at
(HH:MM)
If no response is received by the stipulated date, your application is liable for rejection. Please note that
no further notice / reminder will be issued in this matter
Signature
Name of the Proper Officer:
Designation:
Jurisdiction:
*Not applicable for New Registration Application
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for >
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Rejection of Application for
This has reference to your reply filed vide ARN
Date-
dated-. The reply has been examined and the
same has not been found to be satisfactory for the following reasons:
1.
2.
Or
3.
â⬦Therefore, your application is rejected in accordance with the provisions of the Act.
……….
within the time specified
You have not replied to the notice issued vide reference no. â⬦â⬦â⬦â⬦â⬦â⬦â⬦. dated
therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
Signature
Name
Designation
Jurisdiction
Registration Number:
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Government of India
Form GST REG-06
[See rule 10(1)]
Registration Certificate
1.
Legal Name
2.
Trade Name, if any
3.
4.
Constitution of Business
Address of Principal Place
of Business
5.
Date of Liability
DD/MM/YYYY
6.
Period of Validity
From
DD/MM/YYYY
To
DD/MM/YYYY
(Applicable only in case of
Non-Resident
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ident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
8.
9.
10.
Photo
Photo
Photo
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
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)
State/UT-
District –
Part-A
(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)
(iii)
Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is
not available)
(iv)
Email Address
(v)
Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Par
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(b) Contact Information
Floor No.
Road/Street
District
Longitude
PIN Code
Office Email Address
Mobile Number
(c)
Nature of possession of premises
Office Telephone number
Office Fax Number
Own
Leased
9.
Have you obtained any other
Rented
Consent
Shared
Others(specify)
Yes
No
registrations under Goods and Serivces
Tax in the same State?
10
If Yes, mention Goods and Services
Tax Identification Number
11
IEC (Importer Exporter Code), if
12
Particulars
applicable
Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax
Name
Father's Name
Photo
First Name
Date of Birth
DD/MM/YYYY
Mobile Number
Telephone No. with STD
Designation/Status
Email
address
Middle Name
Last Name
Gender
Director Identification Number (if any)
Aadhaar Number
Permanent Account Number
Are you a citizen of India?
Yes/No
Passport No. (in case of Foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
State
13. Details of Authorised Signatory
C
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nature
Name
Designation
Jurisdiction
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 Non-Resident Taxable Person
(ii)
Permanent Account Number of the Non-Resident Taxable person, if any
(iii)
Passport number, if Permanent Account Number is not available
(iv)
Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(v) Name of the Authorised Signatory (as per Permanent Account Number)
(vi)
Permanent Account Number of the Authorised Signatory
(vii) Email Address of the Authorised Signatory
(viii) 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 (should be a resident of India)
First Name
Middle Name
Last Name
Photo
Gender
Designation
Date of Birth
Father
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documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place:
Signature
Name of Authorised Signatory
Date:
Designation:
Note: Non-Resident taxable person is required 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.
3
4
Proof of Principal 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 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
El
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isation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or
copy of Resolution of the Managing Committee or Board of Directors to be filed in the
following format:Declaration for Authorised Signatory (Separate for each signatory)
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We
– (name) being (Partners/Karta/Managing Directors and whole time Director/Members
of Managing Committee of Associations/Board of Trustees etc.) of (name of
registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated…..
(Copy submitted herewith), to act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/us.
Signature
of the person competent to sign
……
Name:
Designation/Status:
(Name o
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ging Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
The application filed by the under-mentioned persons shall be signed digitally:-
5.
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Digital Signature required
Digital Signature Certificate(DSC) class
2 and above
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2 and
above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and sh
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e Authorised Signatory
Last Name
Male/Female/Others
DD/MM/YYYY
Address line 1
Address line 2
Address line 3
Date of commencement of the online service in India.
2.
DD/MM/YYYY
3
4
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3…
Jurisdiction
Details of Bank Account
5
Account Number
Bank Name
Documents Uploaded
Center
Type of account
Branch Address
IFSC
6
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
I.
hereby declare that I am authorised to sign on behalf of the Registrant. I would charge
and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designa
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For full text:-Visit the Source
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yer with VISA details. In case of
Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation
letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern
4
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affi
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ed period
To
DD/MM/YYYY
ÃŽ¤ÃŽ¿
DD/MM/YYYY
(Rs.)
Inter-State
Intra-State
Central
Tax
State
Tax
UT Integrated
Tax
Tax
Cess
8.
Payment details
Date
9.
Declaration
Place:
Date:
CIN
BRN
Amount
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Signature
Name of Authorised Signatory:
Designation Status:
Instructions for submission of application for extension of validity
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful filing, Application Reference Number will be generated which can be used to track
the status of the application.
Reference Number –
To
(Name):
(Address):
Temporary Registration Number
Form GST REG-12
[See rule 16(1)]
Date:
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason
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order will be sent to the corresponding Central/ State Jurisdictional Authority.
Form GST REG-13
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies /
Embassies
others
State/Union Territory-
PART A
(i)
Name of the Entity
(ii)
notified)
(iii)
Permanent Account Number of entity, if any (applicable in case of any other person
Name of the Authorised Signatory
(iv)
Permanent Account Number of Authorised Signatory
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body
Embassy
Other Person
2.
Country
3. Notification Details
4.
Address of the entity in State
7.
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block/Taluka
Latitude
State
Contact Information
Email Address
Fax Number
Details of Authorised Signatory, if applicable
District –
Notification No.
Date
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Mobile Number
Particulars
Fi
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For full text:-Visit the Source
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uding the copy of resolution / power of attorney, authorising the
applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number
generated and allotted to respective UN Body/ Embassy etc.
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.
(Signature)
Place:
Date:
Place:
Date:
Or
Name of Authorised Person:
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the
Government.
â⬢
â⬢
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 thr
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additional place(s) of business
and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive
Officer or equivalent, responsible for day to day affairs of the business which does not warrant
cancellation of registration, are core fields which shall be approved by the Proper Officer after due
verification.
3.
4.
For amendment in Non-Core fields, approval of the Proper Officer is not required.
Where a change in the constitution of any business results in change of the Permanent Account
Number of a registered person, the said person shall be required to apply for fresh registration.
5. Any change in the mobile number 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 Re
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(including email,
mobile telephone,
fax)
Name of Premises/Building
Road/
Street
City/Town/Village
District
Reasons for
6.
Cancellation
(Select one)
Block/Taluka
Latitude
State
Mobile (with country code)
email
Longitude
PIN Code
Telephone
Fax
Number
Discontinuance /Closure of business
Ceased to be liable to pay tax
Transfer of business on account of
amalgamation, merger/ demerger,
sale, lease or otherwise disposed of
etc.
Change in constitution of business
leading to change in Permanent
Account Number
Death of Sole Proprietor
Others (specify)
In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
etc.
Goods and Services
7.
(i)
Tax
Identification
Number
(ii)
(a) Name (Legal)
(b) Trade name, if
any
(iii) Address of Principal Building No./ Flat No.
Place of Business
Name of Premises/Building
City/Town/Village
Block/Taluka
Floor No.
Road/ Street
District
Latitude
State
Mobile (with country code)
email
Longitude
PIN Code
Tel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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our
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of the Authorised Signatory
Designation/Status
â⬢
â⬢
Instructions for filing of Application for Cancellation
A registered person seeking cancellation of his registration shall electronically submit an application
including details of closing stock and liability thereon along with relevant documents, on common
portal.
The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
Person who can digitally sign the application
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
Proprietor
Managing/Authorised Partners
Karta
Managing/Whole-time Directors/ Chief E
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Plain text (Extract) only
For full text:-Visit the Source
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¢
No fee is payable for filing application for cancellation.
â⬢
â⬢
After submission of application for cancellation of registration, the registered person shall make
payment, if not made at the time of this application, and shall furnish final return as provided in the
Act.
The registered person may also update his contact address and update his mobile number and e mail
address.
Reference No. –
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
Form GST REG -17
[See rule 22(1)]
>
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my notice, it appears that your registration is
liable to be cancelled for the following reasons: –
1
2
3
âËÅ You are hereby directed to furnish a reply to this notice within seven working days from the date
of service of this notice.
âËÅ 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 appea
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= = = = = = = =
s been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your registration is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your registration is
Designation
Jurisdiction
Reference No. –
To
Form GST REG-20
[See rule 22(4)]
Name
Address
GSTIN/UIN
Date
Show Cause Notice No.
This has reference to your reply dated
Date
Order for dropping the proceedings for cancellation of registration
in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
Place:
Date:
>
Signature
Designation
Jurisdiction
Form GST REG-21
[See rule 23(1) ]
Application for Revocation of Cancellation of Registration
1.
GSTIN (cancelled)
2.
Legal Name
3.
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Plain text (Extract) only
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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
â⬢ Status of the application can be tracked on the common portal.
.
No fee is payable for filing application for revocation of cancellation.
Reference No.
ÃŽ¤ÃŽ¿
GSTINUIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
Form GST REG-22
[See rule 23(2]
Date
Date
Order for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your
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For full text:-Visit the Source
= = = = = = = =
pointed
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
Date
Date
6.
Verification
I
_hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Government of India
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
1.
Provisional ID
2.
Permanent Account
Number
3.
Legal Name
4.
Trade Name
5.
Registration Details under Existing Law
(a)
(b)
(c
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Plain text (Extract) only
For full text:-Visit the Source
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bility Partnership
Identification Number
Import/Exporter Code Number
10
11
Registration Under Duty Of Excise On
Medicinal And Toiletry Act
12
Others (Please specify)
Registration Number
Date of Registration
10. Details of Principal Place of Business
Building No. /Flat No.
Name of the Premises/Building
Locality/Village
State
Latitude
Contact Information
Office Email Address
Mobile Number
Floor No
Road/Street
District
PIN Code
Longitude
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10A. Nature of Possession of Premises
10B. Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Office/Sale Office
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD),
Works Contract
Others (Specify)
11. Details of Additional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Latitude (Optional)
Contact Inf
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Plain text (Extract) only
For full text:-Visit the Source
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nder
Birth
Mobile Number
Email Address
Telephone Number
Identity Information
Designation
Permanent
Account
Number
Are you a citizen of India?
Residential Address
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Director Identification Number
Aadhaar Number
Passport Number
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth
Mobile Number
Telephone Number
Identity Information
Designation
Floor No
Road/Street
District
PIN Code
DD/MM/
YYYY
Gender
Email Address
Director Identification Number
Permanent Account Number
Are you a citizen of India?
Residential Address
Aadhaar Number
Passport Number
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Add More
List of Documents Uploaded
Floor No
Road/Street
District
PIN Code
A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
provision to upload relevant document against each entry in the list. (
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Plain text (Extract) only
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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:
3. Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc)
1. >
Ãâ¢â⬠Ãâ¢â⬡
3.
hereby solemnly affirm and declare that > to act as an authorised
signatory for the business > for
which application for registr
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ile 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.
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
Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are also required to be filled.
Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per
Annexure specified. D
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iety, 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 or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passb
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ng/Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Officer
Managing/ Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
Application is required to be mandatorily digitally signed as per following :-
â⬢
Sl. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Digital Signature required
Digital Signature Certificate(DSC)
Class 2 and above
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2
and above
e-Signature
Note:- 1. Applicant shall require to register their DSC on common portal.
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Reference Number (ARN)
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 provisional registration granted to you
shall not be cancelled.
Date
Place
Signature
Name of the Proper Officer
Designation
Jurisdiction
Reference No. –
To
Form GST REG-28
[See rule 24(3)]
>
Name
Address
GSTIN/ Provisional ID
Application Reference No. (ARN)
Dated DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated
–
in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your provisional registration is l
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ES
NO
5. Declaration
(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 and correct to the best of
my knowledge and belief and nothing has been concealed.
Aadhaar Number
Full Name
Designation / Status
Place
Date
Permanent Account Number
Signature of Authorised Signatory
DD/MM/YYYY
Form GST REG-30
[See rule 25]
Form for Field Visit Report
State Jurisdiction (Ward/Circle/Zone)
Name of the Officer:- >
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN ââ¬â
Task Assigned by:-
Date and Time of Assignment of task:-
Particulars
Sr. No.
Date of Visit
1.
Time of Visit
2.
Location details
3.
Input
Latitude
North Bounded By
Longitude
South
Bounded By
West – Bounded By
East
Bounded By
4.
Whether address is same as mentioned in
application.
Y/N
5.
Particulars of the person available at the
time of visit
(i)
Name
(ii)
Father
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r
2. P. S. to Minister i/c Taxation for favour of information of the Minister.
3. P. S. to Chief Secretary for favour of information of the Chief Secretary.
4. P. S. to the Additional Chief Secretary i/c ERTS Department for favour of information of the
Additional Chief Secretary.
5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New Delhi-
110001
6. The Secretary to the Govt. of Meghalaya, Finance Department/ERTS Department.
The Commissioner of Taxes, Meghalaya, Shillong for favour of information and necessary action.
8. All Deputy Commissioners
9. The Sub Divisional Officers.
10. All Administrative Departments.
11. All Heads of Department.
12. The Director, Printing and Stationery, Meghalaya, Shillong with a request to cause publication of
the above Notification in the Gazette of Meghalaya Extra Ordinary issue and furnish this
Department with 400 spare copies.
13. Principal Accountant General (Audit), Meghalaya (Attention: CASS Section), Shillong-7930
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