CBEC releases Draft Rules and Formats – Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats
GST
Dated:- 26-9-2016
CBEC releases Draft Rules and Formats
Draft Registration Rules
Draft Registration formats
Draft Payment Rules
Draft Payment formats
Draft Invoice Rules
Draft Invoice formats
=============
Document 1
DRAFT
GOODS AND SERVICES TAX –
REGISTRATION RULES, 20
Note: Corresponding changes in the Model GST Law are being carried
out separately. Comments
September, 2016.
if any may kindly be given by 28th
Page 1 of 10
Chapter-
REGISTRATION
1.
(1)
Application for registration
Every person, other than a non-resident taxable person, a person required to
deduct tax at source under section 37 and a person required to collect tax at source
under section 43C, who is liable to be registered under sub-section (1) of section 19 and
every person seeking registration under sub-section (3) of section 19 (hereinafter
referred to in
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ing the reference number generated under sub-rule (3), the person referred to
in sub-rule (1) shall electronically submit an application in Part B of FORM GST REG-
01, duly signed, along with documents specified in the said Form, at the Common Portal
either directly or through a Facilitation Centre, notified by the Board or Commissioner.
(5) On receipt of an application under sub-rule (4), an acknowledgement shall be
issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a
temporary identification number by the Common Portal for making advance deposit of
tax under section 19A and the acknowledgement under sub-rule (5) shall be issued
electronically thereafter.
(7)
The person applying for registration under sub-rule (6) shall make an advance
deposit of tax in an amount equivalent to the estimated tax liability during the period for
which registration is sought, as specified in section 19A.
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pt of such intimation.
Explanation: The clarification includes modification or correction of particulars declared in
the application for registration, other than PAN, mobile number and e-mail address
declared in Part A of FORM GST REG-01.
(3) Where a clarification under sub-rule (2) of the GST Rules of the concerned State
has been sought prior to any clarification, information or document being sought under
sub-rule (2), the clarification, information or document furnished by the applicant shall
be forwarded to the proper officer under said Rules for appropriate action.
(CGST Rules)
(3) Where a clarification under sub-rule (2) of the CGST Rules has been sought prior
to any clarification being sought under the sub-rule (2), the information furnished by the
applicant shall be forwarded to the proper officer under the CGST Rules for appropriate
action.
(SGST Rules)
(4) Where the proper officer is satisfied with the clarification, information or
documents furnished by the ap
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n
FORM GST REG-06 for the principal place of business and for every additional place of
business shall be made available to the applicant on the Common Portal.
(2) The registration shall be effective from the date on which the person becomes
liable to registration where the application for registration has been submitted within
thirty days from such date.
(3) Where an application for registration has been submitted by the applicant after
thirty days from the date of his becoming liable to registration, the effective date of
Page 3 of 10
registration shall be the date of grant of registration under sub-rules (1), (4) or (6) of
rule 2.
4.
Separate Registrations for multiple business verticals within a State
(1) Any person having multiple business verticals within a State, requiring a separate
registration for any of its business verticals under sub-section (2) of section 19 shall be
granted separate registration in respect of each of the verticals subject to the following
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ertical.
(3)
The provisions of rule 1 and rule 2 relating to verification and grant of registration
shall mutatis mutandis apply to an application made under this rule.
5.
Grant of Registration to persons required to deduct tax at source or
collect tax at source
(1) Any person required to deduct tax under sub-section (1) of section 37 or a person
required to collect tax at source under section 43C shall electronically submit an
application, duly signed, in FORM GST REG-07 for grant of registration, through the
Common Portal either directly or through a Facilitation Centre, notified by the Board or
Commissioner.
(2)
The proper officer may grant registration after due verification and issue a
registration certificate in FORM GST REG-06 within three common working days from
the date of submission of application.
(3) Where, upon an enquiry or pursuant to any other proceeding, the proper officer is
satisfied that a person to whom a certificate of registration in FORM GST RE
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e Identity Number to the said person and
issue a certificate in FORM GST REG-06, within three common working days from the
date of submission of application.
7.
(1)
Display of registration certificate and GSTIN in name board
Every registered taxable 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 taxable person shall display his GSTIN in the name board
exhibited at the entry of his principal place of business and at every additional place or
places of business.
8.
(1)
Grant of registration to non-resident taxable person
A non-resident taxable person shall electronically submit an application for
registration, duly signed, in FORM GST REG-10, at least five days prior to
commencement of the business at the Common Portal either directly or through a
Facilitation Centre, notified by the Board or Commissioner.
(2)
A person applying fo
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e person shall, within fifteen days of
such change, submit an application electronically, duly signed, in FORM GST REG-11,
Page 5 of 10
electronically, along with documents relating to such change at the Common Portal
either directly or through a Facilitation Centre, notified by the Board or Commissioner.
(2)
(3)
(a) Where the change relates to the Name of Business, Principal Place 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 under
section 21, the proper officer shall approve the amendment within fifteen
common working days from the date of receipt of application in FORM GST REG-
11 after due verification and on being satisfied about the need to make
amendment and issue an order in FORM GST REG-12 electronically and such
amendment shall take effect from the date of occurrence of t
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days from the date of receipt of the application in FORM GST REG-11,
require the registered taxable person to show cause, within seven common working days
of the service of the said Form GST REG-03, as to why the application submitted under
sub-rule (1) shall not be rejected.
(4) The taxable person seeking amendment shall file reply to the notice to show cause
issued under the sub-rule 3, in FORM GST REG-04 within seven days of the receipt of
the said notice.
(5)
Where a notice to show cause has already been issued by the proper officer under
the [SGST Rules of the State/CGST Rules] no notice shall be issued under sub-rule (3)
by the proper officer.
(6)
If the proper officer fails to take any action-
(a) within fifteen common working days from the date of submission of
application, or
(b) within seven days from the receipt of the clarification, information or
documents furnished by the applicant under sub-rule (3),
the certificate of registration shall stand amended to
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plied for thirty days after the date
of the issuance of order upholding the liability to register by the Appellate Authority.
(4) The provisions of rule 2 and rule 3 relating to verification and issue of certificate
of registration shall apply mutatis mutandis to an application submitted under sub-rule
(3).
(5)
The GSTIN assigned pursuant to verification under sub-rule (4) shall be effective
from the date of order of registration under sub-rule (1).
11.
(1)
Application for cancellation of registration
A registered taxable person seeking cancellation of his registration under sub-
section (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
application, relevant documents in support thereof at the Common Portal either directly
or through a Facilitation Centre, notified by the Board or Commissioner:
Provided that no application for cancellation of regist
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istered or his
registration is liable to be cancelled under section 21, he may, by issue of an order in
Page 7 of 10
FORM GST REG-16, to be passed within thirty days from the date of application under
sub-rule (1) of rule 11 or, as the case may be, the date of reply to the show cause
issued under sub-rule (1), cancel the registration, with effect from a date to be
determined by him and notify the taxable person, directing him to pay arrears of any
tax, interest or penalty including the amount liable to be paid under sub-section (7) of
section 21.
(3) The provisions of sub-rule (1) shall apply mutatis mutandis to the legal heirs of a
deceased proprietor, as if the application had been submitted by the proprietor himself.
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 offic
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der
circumstances other than those specified in clause (a), by an order in FORM GST REG-
05, 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 in sub-rule (2)
within thirty days from the receipt of such information or clarification from the applicant:
Provided that the application shall not be rejected without
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in clause (a) shall be furnished within the period
specified in section 142 or within such further period as may be extended by the
Board or 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
taxable person electronically on the Common Portal.
(3) Where the particulars and/or information specified 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 l
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ally incapacitated from
attending to his affairs, by his guardian or by any other person competent to act on his
behalf;
Page 9 of 10
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
from India or is mentally incapacitated from attending to his affairs, by any other adult
member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory
thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an
officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised
signatory;
(f) in the case of any other association, by any member of the association or persons or
authorised signatory;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory; and
(h) in the case of any other person, by some person competent to act on his behalf.
(2) All orders
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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 documents, including
photographs, in Form GST REG-26 on the day following the date of such verification.
******
Page 10 of 10
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Document 3
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 b
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bility by a registered
taxable person as per his return shall be made by debiting the electronic credit ledger
maintained as per rule 2 and/or, as the case may be, the electronic cash ledger maintained
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 penalty imposed shall stand reduced partly or fu
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dited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-2A.
Explanation. For the purpose of this rule, a refund shall be deemed to be rejected, if the
appeal is finally rejected or if the claimant gives an undertaking in writing to the proper
officer that he shall not file an appeal.
3.
(1)
Electronic Cash Ledger
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) shall be made through any of the following modes:
(i)
(ii)
In
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nts 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.
Page 3 of 5
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 payment.
(4) Any payment 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 and the details of such payment shall be recorded in a
register in FORM GST PMT-5, to be maintained on the Common Portal.
(5)
Where the payment is made by way of NeFT or RTGS mode from any bank, the
mandate form shall be generated along with the challan and the same shall be submitted to
the bank from where the payment is
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amount deducted under section 37 or collected under section 43C and claimed in
FORM GSTR-2 by the registered taxable person from whom the said amount was deducted
or, as the case may be, collected shall be credited to his electronic cash ledger as per rule
Return.2.
(9) Where a taxable person has claimed refund of any amount from the electronic cash
ledger, the said amount shall be debited to the electronic cash ledger.
(10) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (9), to the extent of rejection, shall be credited to the electronic cash ledger by the
proper officer by an order made in FORM GST PMT-2A.
Explanation,- For the purpose of this rule, a refund shall be deemed to be rejected if the
appeal is finally rejected or if the claimant gives an undertaking in writing to the proper
officer that he shall not file an appeal.
4. Identification number for each transaction
(1) A unique identification number shall be generat
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ster of Taxpayer
(Part-II: Other than return related liabilities)
Electronic Credit Ledger
Order for re-credit of the amount to cash or credit ledger
Electronic Cash Ledger
Challan For Deposit of Goods and Services Tax
Payment Register of Temporary IDs / Un-registered Taxpayers
Application For Credit of Missing Payment (CIN not generated)
Government of India /State
Department of
Form GST PMT -1
(See Rule
)
Electronic Tax Liability Register of Taxpayer
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN-
Name –
Tax Period –
Act – /All
Balance (Payable)
Тах Interest Penalty Fee Others Total
Sr
க2
Date
Reference
Descripti
Type of
SGST/CGST/IGST
No
(dd/mm/ No.
on
Transaction
Tax
Interest Penalty Fee Others
Total
yyyy)
[Debit (DR)
(Payable) /
Credit (CR)
(Paid)/
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Note –
1. All liabilities accruing due to return and payments made against the liabilities will be recorded in this ledger.
2. Liabilities for
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)/
Reduction
(RD)/ Refund
claimed (RF)]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Note –
1. All liabilities, other than return, accruing will be recorded in the ledger.
2. All payments made out of cash or credit ledger against the liabilities would be recorded.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance can still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed in favour of taxpayer even though the overall balance
may still be positive.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic based on payment made after SCN or within the time specified in Act.
Government of India/State
Department of
Form GST PMT -2
(See Rule
.)
Electronic Credit Ledger of Taxpayer
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re-credit of the amount to cash or credit ledger
Date –
1. GSTIN –
2. Name –
3. Address –
4. Tax Period to which the credit relates –
5. Ledger from which debit entry made for claiming refund – cash / credit ledger
6. Order no. and date –
7. Amount of credit –
Sr. No.
Act
Amount of credit
12 Tax Interest Penalty Fee Other Total
8. Reason for re-credit-
Government of India /State
Department of
Form GST PMT -3
Name and designation of the officer
(See Rule
-)
Electronic Cash Ledger of Taxpayer
(To be maintained at the Common Portal)
GSTIN
Name –
Period From
Act/All
To
(dd/mm/yyyy)
Balance
Interes
Penalt Fe Other
Tota
X
t
y
e
S
1
Sr.
Date
No
(dd/mm
Referenc
e No.
Tax
Descriptio
Type of
CGST/IGST/SGST
/yyyy)
Period, if
applicabl
n
n
e
Transactio
[Debit (DR)
Ta
Interes Penalt
Fe Other Tota Ta
X
t
e
S
1
1
2
3
4
5
Note –
/ Credit
(CR)]
6
7
8
9
10
11
12
13
14
15
16
17
18
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, Ack No. of return in case of TDS &
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a
Sub-
Total
State (Name)
SGST
Total Challan Amount
Total Amount in words
☠e-Payment
Mode of Payment (relevant Portion to become active when selected)
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
☠Cash
Details of Instrument
☠Cheque
☠Demand Draft
☠NEFT/RTGS
Remitting Bank
Name of the beneficiary account (Description' GST payment' To be auto-populated
to be auto Populated)
Name and Code of Beneficiary Bank (RBI and its code)
Beneficiary Account Number (RBI Account Number)
To be auto-populated
To be auto-populated
Note: Charges to be over and above the amount intend to be deposited.
Paid Challan Information
GSTIN
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque/ DD
deposited at Bank's counter)
Note-UTR stands for Unique Transaction Number for NeFT/RTGS payment.
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horized signatory)
I hereby solemnly affirm and declare that the information given herein above is
true and correct to the best of my knowledge and belief.
Place
Date
Note –
Name of Authorized Signatory
Designation/Status…
1. The application is meant for the taxpayer where the amount intended to be paid is debited from the account but
CIN has not been conveyed by bank to Common Portal. Payment may have been made through any mode.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complain to Bank concerned and intimate the aggrieved taxpayer.
Document 5
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.
Page 1 of 6
1.
Tax invoice
Chapter-
TAX INVOICE, CREDIT AND DEBIT NOTES
(1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier
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in case of a supply in the course
of inter-State trade or commerce;
(n)
(o)
place of delivery where the same is different from the place of supply;
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 said notification, and
(ii) the class of taxable persons that would not be required to mention the HSN
code for goods or, as the case may be, the Accounting Code for services, for such
period as may be specified in the said notification:
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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.
2.
(1)
Manner of Issuing Invoice
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:-
(3)
(a) the original copy being marked as ORIGINAL FOR RECEIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
The serial number of invoices issued during a ta
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on of goods or services;
value of goods or services taking into account discount or abatement, if any;
signature or digital signature of the supplier or his authorized representative:
Provided that the proviso to sub-rule (1) of rule 1 shall apply, mutatis mutandis, to the
bill of supply issued under this rule:
Provided further that the registered taxable person may not issue a bill of supply if the
value of the goods or services supplied is less than one hundred rupees except where the
recipient of the goods or services requires such bill:
Provided also that a consolidated bill of supply shall be prepared by the registered
taxable person at the close of each day in respect of all such supplies where the bill of supply
has not been issued in terms of the second proviso.
4.
(1)
Supplementary tax invoice and Credit or debit notes
A supplementary tax invoice under section 23 and a credit or debit note under section
24 shall contain the following details –
(a) name, address
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ies effected during the period starting from the
effective date of registration till the date of issuance of certificate of registration:
Provided that the registered taxable 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 hundred 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.
5.
(1)
Tax Invoice in special cases
A tax invoice issued by an Input Service Distributor shall contain the following details:-
name, address and GSTIN of the Input Service Distributor;
(a)
(b)
a consecutive serial number containing only alphabets and/or numerals, unique
for a financial year;
(c)
(d)
date of its issue;
name, address and GSTIN of the supplier
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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
prescribed under rule 1.
Page 5 of 6
(4)
Where the supplier of taxable service is supplying passenger transportation service, a
tax invoice shall include ticket in any form, by whatever name called, and whether or not
containing the address of the recip
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