The Andhra Pradesh Goods and Services Tax Rules, 2017-
G.O.MS. No. 227 Dated:- 22-6-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Rules, 2017- Notification- Orders – Issued.
–
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS. No. 227
Dated: 22-06-2017
Read the following:
1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part. IV.B, Dt:07-06-2017.
2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No. CCW/GST/74/2015, dated 19.6.2017.
** ** **
O R D E R:
1. The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:22-06-2017.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pra
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itle, Extent and Commencement.-(1) These rules may be called the Andhra
Pradesh Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect on and from the 22nd June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a)
(b)
(c)
(d)
(e)
“Act” means the Andhra Pradesh Goods and Services Tax Act, 2017 (Act
No.16 of 2017);
“FORM” means a Form appended to these rules;
“section” means a section of the Act;
“Special Economic Zone” shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005 (Act No.28
of 2005);
words and expressions used herein but not defined and defined in the Act shall
have the meanings respectively assigned to them in the Act.
Chapter II
COMPOSITION RULES
3. Intimation for composition levy.- (1) Any person who has been granted registration on a
provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under
section 10, shall electronically file
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n
code, on the common portal, either directly or through a Facilitation Centre notified by the
Chief 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 9 within a period of
sixty days from the commencement of the relevant financial year.
(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall
furnish the details of stock, including the inward supply of goods received from unregistered
persons, held by him on the day preceding the date from which he opts to pay tax under the
said section, electronically, in FORM GST CMP-03, on the common portal, either directly
or through a Facilitation Centre notified by the Chief Commissioner, within a period of sixty
days from the date on which the option for composition levy is exercised or within such
further period as may
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s, namely:-
(a)
he is neither a casual taxable person nor a non-resident taxable person;
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(b)
the goods held in stock by him on the appointed day have not been purchased
in the course of inter-State trade or commerce or imported from a place outside India
or received from his branch situated outside the State or from his agent or principal
outside the State, where the option is exercised under sub-rule (1) of rule 3;
(c) the goods held in stock by him have not been purchased from an unregistered
supplier and where purchased, he pays the tax under sub-section (4) of section 9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward
supply of goods or services or both;
(e) he was not engaged in the manufacture of goods as notified under clause (e) of
sub-section (2) of section 10, during the preceding financial year;
(f) he shall mention the words “composition taxable person, not eligible to collect
tax on supplies” at the top of the bill of supply iss
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rom 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 section 10 or has contravened the provisions of the Act or provisions of this
Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within
fifteen days of the receipt of such notice as to why the option to pay tax under section 10
shall not be denied.
(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM
GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting
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f 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 below shall pay tax under section 10 at the rate specified in column (3) of the
said Table:-
Category of registered persons
Rate of tax
Sl.
No.
(1)
(2)
(3)
1
Manufacturers, other than manufacturers of such
goods as may be notified by the Government
one per cent.
2
Suppliers making supplies referred to in clause (b) of two and a half per cent.
paragraph 6 of Schedule II
3
Any other supplier eligible for composition levy half per cent.
under section 10 and the provisions of this Chapter
Chapter III
REGISTRATION
8. Application for
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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.
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(2)
(a)
The Permanent Account Number shall be validated online by the common
portal from the database maintained by the State Board of Direct Taxes.
(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 Permanent Account Number, 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
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d 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 issue a notice to the applicant
electronically in FORM GST REG-03 within a period of three working days from the date
of submission of the application and the applicant shall furnish such clarification, information
or documents electronically, in FORM GST REG-04, within a period of seven working days
from the date of the receipt of such notice.
Explanation. For the purposes of this sub-rule, the expression “clarification” includes
modification or correction of particulars declared in the application f
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ation, 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 made available to the applicant on the
common portal and a Goods and Services Tax Identification Number shall be assigned
subject to the following characters, namely:-
(2)
(a) two characters for the State code;
(b)ten characters for the Permanent Account Number or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity code; and
(d)one checksum character.
The registration shall be effective from the date on which the person becomes liable to
registration where the application for re
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having multiple business verticals within a State or a Union
territory, requiring a separate registration for any of its business verticals under sub-section
(2) of section 25 shall be granted separate registration in respect of each of the verticals
subject to the following conditions, namely:-
(a)
such person has more than one business vertical as defined in clause (18) of
section 2;
(b) the business vertical of a taxable person shall not be granted registration to
pay tax under section 10 if any one of the other business verticals of the same person
is paying tax under section 9;
(c)
all separately registered business verticals of such person shall pay tax under
the Act on supply of goods or services or both made to another registered business
vertical of such person and issue a tax invoice for such supply.
(2)
Explanation.- For the purposes of clause (b), it is hereby clarified that where any
business vertical of a registered person that has been granted a separate registration
be
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ion Centre notified by the Chief 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 at source under section 51 or collect tax at
source under section 52, the said officer may cancel the registration issued under sub-rule (2)
and such cancellation shall be communicated to the said person electronically in FORM
GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for
the cancellation of registration.
13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable
person shall electronically submit an application, along with
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(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.
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(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 outside India to a non-taxable online recipient.-(1)Any
person supplying online information and database 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 verified through electronic verification code, in FORM GST
REG-10, at the common portal, either directly or through a Facilitation Centre notified by the
Chief Commissioner.
(2) The applicant referred to in sub-rule (1) shall be
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that a person liable to
registration under the Act has failed to apply for such registration, such officer may register
the said person on a temporary basis and issue an order in FORM GST REG- 12.
(2)
The registration granted under sub-rule (1) shall be effective from the date of such
order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1)
shall, within a period of ninety days from the date of the grant of such registration, submit an
application for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be submitted within a period of
thirty days from the date of the issuance of the order upholding the liability to registration by
the Appellate Authority.
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the
certificate of registr
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ys 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 place of business and at every
additional place or places of business.
19. 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 Unique Identity Number in
FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number
or as amended from time to time, the registered person shall, within a period of fifteen days
of s
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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
application in FORM GST REG- 14 on the common portal;
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(d) where a change in the constitution of any business results in the change of the
Permanent Account Number of a registered person, the said person shall apply for
fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of
the authorised signatory submitted under this rule, as amended from time to time,
shall be carried out only after online verification through the common portal in the
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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 available to the registered person on the common portal.
20. Application for cancellation of registration.- A registered person, other than a person
to whom a registration has been granted under rule 12 or a person to whom a Unique Identity
Number has been granted under rule 17, 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 of inputs held in stock or inputs containe
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upply 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 notice issued under sub-rule (1) shall be furnished in FORM
REG–18 within the period specified 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 registered or his registration is liable to be cancelled, the proper officer
shall issue an order in FORM GST REG-19, within a period of thirty days from the date of
application submitted under rule 20 or, as the case may be, the date of the
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egistration at the common portal, either directly or through a Facilitation Centre notified
by the Chief 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 satisfied, for reasons to be recorded in writing, that there
are sufficient grounds for revocation of cancellation of registration, he shall revoke the
cancellation of registration by an order in FORM GST REG-22 within a period of thirty
days from the date of the receipt of the application and communicate the same to the
applicant.
(b) The proper officer may, for reasons to be recorded in writing, under circumstances
other than those specified in clause (a), by an order in FORM
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ered 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 Chief 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 Number therein, shall be made available to him on the
common portal:
Provided that a taxable person who has been granted multiple registrations under the
existing law on the basis of a single Permanent Account Number shall be granted only one
provisional registration under the Act:
Provided further that a person having Stateised registration under the provisions of
Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional
registration in the S
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r 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:
can be
Provided that the show cause notice issued in FORM GST REG- 27
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 cause exists for which the notice was
issued.
(4) Every person registered under any of the existing laws, who is not liable to be registered
under the Act may, within a period of thirty days from the appointed day, at his option,
submit an application electronically in FORM GST REG-29 at the common portal for the
cancellation of registration granted to him and the proper officer shall, after conducting such
enquiry as deemed fit, cancel the said registration.
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Chief Commissioner in this behalf:
Provided that a registered person registered under the provisions of the Companies
Act, 2013 (Act No.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 from attending to his affairs, by his guardian or by any other person
competent to act on his behalf;
(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 th
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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
7. Jurisdiction
8. Declaration
Centre
2017-18
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
payment of 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.
Place
Date
14
Signature of Authorised Signatory
Name
Designation / Status
Form
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STIN
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
1
2
Total
GSTIN/TIN
Name of the
supplier
Bill/
Invoice
No.
Date
Value of
Stock
VAT
State
Excise
Service
Total
Tax (if
applicabl
e)
2
3
5
6
7
8
9
10
8. Stock of purchases made from unregistered person under the existing law
Sr. No
Name of the Address
unregistered
person
Bill/
Invoice
No
Date
Value of
Stock
2
3
4
5
1
2
Total
VAT
State
Excise
Service
Tax (if
Total
9. Details of tax
paid
Description
State Tax
State Tax /
UT Tax
Amount
16
7
8
applicabl
e
9
Debit entry no.
I
10. Verification
hereby solem
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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.
18
Reference No. >
To
GSTIN
Name
Address
Form GST CMP- 05
[See rule 6(4)]
>
Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have violated
the conditions and restrictions necessary for availing of the composition scheme under section 10 of
the Act. I therefore propose to deny the option to you to pay tax under the said section for the
following reasons: –
1
2
3
You are hereby directed to furnish a reply to this notice within fifteen working days from the
date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to
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ence No. >
To
GSTIN
Name
Address
Form GST CMP-07
[See rule 6(6)]
Date-
Application Reference No. (ARN)
Date –
Order for acceptance / rejection of reply to show cause notice
This has reference to your reply dated
reference no.
dated
filed in response to the show cause notice issued vide
Your reply has been examined and the same has been found to
be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
said show cause notice stands vacated.
or
This has reference to your reply dated
reference no.
dated
filed in response to the show cause notice issued vide
Your reply has been examined and the same has not been found
to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied
with effect from >> for the following reasons:
>
or
☠You have not filed any reply to the show cause notice; or
☠You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition scheme is
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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) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability â˜
Partnership
(xv) Others (Please specify)
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
3.
Name of the State
Jurisdiction
State
â˜
District
Centre
Sector, Circle, Ward, Unit, etc.
others (specify)
5.
Option for Composition
Yes
No
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22
â˜
â˜
â˜
â˜â˜
â˜
ப
6.
Composition Declaration
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in
the Act or the rules for optin
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es
No
(i) Select name of SEZ
(ii) Approval order number and date of order
(iii) Designation of approving authority
13.
Are you applying for registration as a SEZ Developer?
Yes
No
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
23
14.
15.
(iii) Designation of approving authority
Reason to obtain registration:
(i) Crossing the threshold
(ii) Inter-State supply
(iii) Liability to pay tax as recipient of goods or
services u/s 9(3) or 9(4)
(viii) Merger /amalgamation of two or more
registered persons
(ix) Input Service Distributor
(x) Person liable to pay tax u/s 9(5)
(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce
in the ownership of business
(if transferee is not a registered entity)
(v) Death of the proprietor
(if the successor is not a registered entity)
(vi) De-merger
(vii) Change in constitution of business
Indicate existing registrations wherever applicable
Registration number under Value Added Tax
State
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Nature of premises
Own
Leased
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
Rented
Consent
Shared
Others (specify)
Factory/Manufacturing
Wholesale Business
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Retail Business
Warehouse/Depot
Bonded Warehouse â˜
Supplier of services
Office/Sale Office
EOU/STP/EHTP
Leasing Business â˜
Works Contract
Recipient of goods or services
Export
Import
Others (Specify)
17. Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
IFSC
Bank Name
To be auto-populated (Edit mode)
Branch Address
Note Add more accounts
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr.
No.
Description of Goods
(i)
(ii)
(v)
25
HSN Code (Four digit)
â˜â˜â˜
19. Details of Services supplied by the Busines
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
irector/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
First Name
26
Middle Name
Last Name
22.
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
Email address
Director Identification Number (if
any)
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of
foreigners)
Residential Address
Building No/Flat No
Name of the
Premises/Building
City/Town/Locality/Village
Block/Taluka
Floor No
Road/Street
District
State
PIN Code
Country (in case of foreigner
only)
ZIP code
Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
First Name
Middle Name
Last Name
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Telephone No. with
STD
Email address
27
Designation/Status
Permanent Account
Number
Are you a citizen of
Yes/No
India?
23.
Director Identification
Number (if any)
Aadhaar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 of the proprietor/Business Entity)
Acceptance as an authorised signatory
[> hereby solemnly accord my acceptance
to act as authorised signatory for the above referred business and all my acts
shall be binding on the business.
Signatory Place:
Date:
Signature of Authorised
(Name)
Designation/Status:
31
Instructions for submission of Application for Registration.
1. Enter name of person as recorded on Permanent Account Number of the Business. In case of
Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account
Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.
2.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rtnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others (specify)
Person In charge
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please select your authorised
representative from the list available on the common portal if the authorised representative is enrolled,
otherwise provide details of such person.
6. State specific information are relevant for the concerned State only.
7. Application filed by undermentioned persons shall be signed digitally:-
Sr. No Type of Applicant
Type of Signature required
32
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partn
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion 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 for filling up details in PART-B of the
application. TRN will be available on the common portal for a period of 15 days.
15. Any person who applies for registration under 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.
33
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully and the particulars of the application are given as under:
Date of filing
Time of filing
Goods and Services Tax Identification Number, if available :
Legal Name
Trade Name (if applicable):
Form No.
Form Description:
Center Jurisdiction
State Jurisdiction:
Filed by
Temporary reference number (TRN), if any:
Payment detail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Name of the Proper Officer:
Designation:
Jurisdiction:
* Not applicable for New Registration Application
35
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for >
1.
Notice details
Reference No.
Date
2.
Application details
Reference No
Date
3.
GSTIN, if applicable
4.
Name of Business
(Legal)
5.
Trade name, if any
6.
Address
7.
Whether
any modification in the application for registration or fields is required.-
Yes
â˜
No
(Tick one)
8.
Additional Information
9.
List of Documents
uploaded
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:-
1. For new registration, original registration application will be available in editable mode if option 'Yes' is
selected in item 7.
2.For amendment of registration particulars, the fields intended to be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 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
Το
DD/MM/YYYY
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7.
Type of Registration
8.
Particulars of Approving Authority
Centre
State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.
38
T OF ANDHRA PRADES
सतà¥à¤¯à¤®à¥‡à¤µ
जयते
Government of Andhra Pradesh
Details of Additional Places of Business
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
Address
1
2
3
39
Annexure A
Goods and Services Tax Identification Number
Legal Name
OF ANDHRA
RA PRAD
GOVERNA
MENT OF
सतà¥à¤¯à¤®
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he 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.
Part-B
1
Trade Name, if any
2
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(ii) Partnership
(iii) Hindu Undivided Family
â˜
(iv) Private Limited Company
(v) Public Limited Company
☠(viii) Public Sector Undertaking
â˜
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
(ix) Unlimited Company
â˜
(x) Limited Liability Partnership
(xi) Local Authority
â˜
(xii) Statutory Body
(xiii) Foreign Limited Liability
Partnership
â˜
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
â˜
3
Name of the State
4
Jurisdiction
–
St
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Birth
DD/MM/YYYY
Mobile Number
Telephone No. with STD
Designation/Status
Email
address
Middle Name
Last Name
Gender
Director Identification Number (if any)
Permanent Account Number
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of Foreigners)
Residential Address
Building No/Flat No
Name of the Premises/Building
Floor No
Locality/Village
43
State
13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
PIN Code
First Name
Middle Name
Last Name
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Email address
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 (Within the Country)
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Note Add more …
Floor No
Road/Street
District
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ail 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
Male/Female / Others
Designation
Date of Birth
Father's Name
Nationality
Aadhaar
Address of the Authorised signatory.
Period for which registration
From
2.
is required
DD/MM/YYYY
3
48
DD/MM/YYYY
Address line 1
Address Line 2
Address line 3
To
DD/MM/YYYY
Turnover Details
Estimated Turnover (Rs.)
Estimated Tax Liability (Net) (Rs.)
Intra- State Inter-State
State
Tax
State
UT Tax
Integrated Tax Cess
Tax
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity – Address of the Office)
Address Line 1
Address Line 2
Address Line 3
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
Address of Principal P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(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.
Proof of Non-resident taxable person:
Scanned copy of the passport of the Non-resident taxable person with VISA details. In case of a
business entity incorporated or established outside India, the application for registration shall be
submitted along with its tax identification number or unique number on the basis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 of the proprietor/Business Entity)
Acceptance as an authorised signatory Acceptance as an authorised signatory
> hereby solemnly accord my acceptance to act as
authorised signatory for the above referred business and all my acts shall be binding on the
business.
Signature of Authorised Signatory
Place:
Date:
50
Designation/Status:
Instructions for submission of application for registration as Non-Resident Taxable Person.
1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
2. The applicant shall apply at least Five days prior to commencement of the business at the common
port
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ated 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 shall not be a minor.
51
52
1.
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
Part-A
State/UT-
District –
(i)
Legal Name of the person
(ii)
Permanent Account Number of the person, if any
(iii)
Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(iv)
Name of the Authorised Signatory
(v)
Permanent Account Number of the Authorised Signatory
(vi)
Email Address of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
7
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:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
2.
Proof of Place of Business in India:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Proper
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he 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
affirm and declare that > to act as an authorised signatory for
the business > for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20___.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Status Signature
Acceptance as an authorised signatory
> hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
(Name)
Date:
Designation/Status
54
54
Sig
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he 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.
55
Reference Number –
Το
Form GST REG-12
[See rule 16(1)]
(Name):
(Address):
Date:
Temporary Registration Number
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
business premises are given as under:
Details of person to whom temporary registration granted
Name and Legal Name, if applicable
1.
Gender
2.
Father's Name
3.
Date of Birth
4.
Address
5.
the Person
of Building No./ Flat No.
Floor No.
Name of Premises/Building
Road/Street
Town/City/Locality/ Village
Block Taluka
District
State
PIN Code
Permanent Account Number of the person, if
available
6.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ose one)
UN Body
Embassy
Other Person
2.
Country
3.
Notification Details
4.
Address of the entity in State
7.
District –
Notification No.
Date
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
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Mobile Number
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No.
58
Email address
Designation/Status
Permanent Account Number
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
8
Bank Account Details (add more if required)
Account Number
IFSC
Type of Account
Bank Name
9.
11.
Branch Address
Docume
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ons for submission of application for registration for UN Bodies/ Embassies/others notified by the
Government.
•
•
•
Every person required to obtain a unique identity number shall submit the application electronically.
Application shall be filed through common portal or registration can be granted suo-moto by proper
officer.
The application filed on the common portal is required to be signed electronically or through any other
mode as specified by the Government.
The details of the person authorised by the concerned entity to sign the refund application or otherwise,
should be filled up against the “Authorised Signatory details” in the application.
60
60
1. GSTIN/UIN
Form GST REG-14
[See rule 19(1) ]
Application for Amendment in Registration Particulars
(For all types of registered persons)
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No
Field Name
Effective
(DD/MM/YYYY)
Date
Reasons(s)
5. List of documents uploaded
(a)
(b)
(c)
6. Declar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Reference
Number (ARN) will be generated after successful validation of necessary field.
Status of the application can be tracked on the common portal.
7.
8.
No fee is payable for submitting application for amendment.
9.
Authorised signatory shall not be a minor.
62
62
Reference Number – >
To
(Name)
(Address)
Registration Number (GSTIN / UIN)
Form GST REG-15
[See rule 19(1)]
Date –
– DD/MM/YYYY
Application Reference No. (ARN)
Dated-
DD/MM/YYYY
Order of Amendment
–
This has reference to your application number dated regarding amendment in registration pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pecify)
7.
(i)
In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
etc.
Goods and Services
Tax Identification
Number
(ii)
(a) Name (Legal)
(b) Trade name,
if
any
(iii) Address of Principal
Place of Business
Building No./ Flat No.
Floor No.
Name of Premises/Building
Road/Street
District
City/Town/Village
Block/Taluka
64
Latitude
State
Mobile (with country code)
email
8.
Date from which registration is to be cancelled.
9
Particulars of last Return Filed
(i)
Tax period
(ii)
Application Reference Number
(iii)
Date
10.
11.
Longitude
PIN Code
Telephone
Fax Number
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
Description
Input Tax Credit/ Tax Payable (whichever is
higher) (Rs.)
Value
of
Stock
(Rs.)
State Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
itution 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 Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Directors/ Chief Executive Officer
Managing Whole-time Directors/ Chief Executive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the
concerned tax authorities. The
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
You are hereby directed to furnish a reply to this notice within seven working days from the date
of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Place:
Date:
67
62
Signature
Designation
Jurisdiction
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference No. of Notice
Date of issue
2.
GSTINUIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents uploaded
Verification
7.
I
hereby solemnly affirm and declare that
the information given hereinabove i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e without prejudice to any amount that may be
found to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before
(date) failing which the amount
will be recovered in accordance with the provisions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
State Tax
State Tax
UT Tax
59
69
Integrated Tax
Cess
Signature
Designation
Jurisdiction
Reference No. –
To
Form GST REG-20
[See rule 22(4)]
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date
Date
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
Place:
Date:
>
70
10
Signature
Designation
Jurisdiction
Form GST REG-21
[See rule 23(1) ]
Application f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
from the date of service of the order of
cancellation of registration at the common portal No application for revocation shall be submitted if the
registration has been cancelled for the failure to furnish returns unless such returns are furnished and
any amount due as tax in terms of such returns has been paid along with any amount payable towards
interest, penalty and late fee payable in respect of the said returns.
Any change in the mobile number or the e-mail address of authorised signatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
• Status of the application can be tracked on the common portal.
•
No fee is payable for filing application for revocation of cancellation.
71
Reference No.
Το
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 referen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed
date and time, the case will be decided ex parte on the basis of available records and on merits
Signature
Name of the Proper Officer
73
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
Date
2.
Application Reference No.
(ARN)
3.
GSTIN, if applicable
4.
Information/reasons
5.
List of documents filed
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
74
14
Name
Designation/Status
Government of Andhra Pradesh
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.
Registr
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gistration
9
Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
Identification Number
10
11
Import/Exporter Code Number
Registration Under Duty Of Excise On
Medicinal And Toiletry Act
12
Others (Please specify)
60
76
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
Local
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Name
Name of Father/Husband
Date of
DD/MM/YYYY
Gender
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
Floor No
Road/Street
District
PIN Code
DD/MM/
YYYY
Gender
Email Address
Identity Information
Designation
Permanent Account Number
Are you a citizen of India?
Director Identification Number
Aadhaar Number
78
Passport Number
Residential Address
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 upl
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ting law and having a Permanent Account Number issued under the Income-tax Act, 1961
(Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
number.
2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
Identification Number therein, shall be made available to him on the common portal:
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. >
2.
3.
79
12
hereby solemnly affirm and declare that > to act as an authorised
signatory f
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Email address and Mobile Number would be filled as contact information of the Primary Authorised
Signatory.
E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
user id and password after first login.
• 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
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Constitution in case of Society, Trust, Club, Government Department,
Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
Proof of Principal/Additional Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented 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
O
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rtaking
Unlimited Company
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Managing/Whole-time Director and Managing
Director/Whole Time Director/Chief Executive
Officer
Managing/ Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Officer
Designated 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 :-
•
Sl. No
1.
Type of Applicant
Digital Signature required
Private Limited Company
Digital Signature Certificate(DSC)
Class 2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
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 regist
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e 24(3)]
Dated >
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 liable to be cancelled for following reason(s).
1.
2.
Determination of amount payable pursuant to cancellation of provisional registration:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
You are required to pay the following amounts on or before (date) failing which the amount
will be recovered in accordance with the provisions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
State Tax
State Tax
UT Tax
Integrated
Tax
Cess
Place:
Date:
Signature
Designation
Jurisdiction
8
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the Officer:- >
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN –
Task Assigned by:-
Date and Time of Assignment of task:-
Particulars
Input
Sr. No.
Date of Visit
1.
Time of Visit
2.
Location details
3.
4.
Latitude
North Bounded By
–
West Bounded By
Whether address is same as mentioned in
application.
Particulars of the person available at the
time of visit
Name
South
Longitude
– Bounded By
East Bounded By
–
Y/N
5.
(i)
(ii)
Father's Name
(iii)
Residential Address
(iv)
Mobile Number
(v)
Designation / Status
(vi)
Relationship
with taxable person, if
applicable.
Functioning status of the business
6.
Details of the premises
7.
Open Space Area (in sq m.) – (approx.)
Covered Space Area (in sq m.)
(approx.)
Floor on which business premises
Functioning Y/N
located
Documents verified
Yes/No
8.
9.
Upload photograph of the place with the person who is present at the place where site
verification is conducted.
Comments (not more than
10.
Place:
Date:
Signature
Name o
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