The Assam Goods and Services Tax Rules, 2017.
FTX.90/2016/069 Dated:- 22-6-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 22nd June, 2017
No. FTX. 90/2016/69. In exercise of the powers conferred by section 164 of the Assam Goods and Service Tax Act, 2017, the state Government hereby makes the following rules, namely:-
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Registered No.-768/97
THE ASSAM GAZETTE
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EXTRAORDINARY
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ection of the Act;
(d) “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 (28 of 2005);
(e) words and expressions used herein but not defined and
defined in the Act shall have the meanings respectively
assigned to them in the Act.
Assam
Act No.
XXVIII
of 2017
Assam
Act No.
XXVIII
of 2017
1902
Intimation for
composition
levy
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Chapter II
COMPOSITION RULES
3. (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 an intimation in FORM GST CMP-01,
duly signed or verified through electronic verification
code, on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner, prior to
the appointed day, but not later than thirty days after the
said day, or such further period as may be extended by
th
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ule 44 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 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 be extended by the Commissioner in this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) 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.
Effective date
of composition
levy
THE ASSAM GAZ
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te 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 issued by him; and
(g) he shall mention the words “composition taxable
person” on every notice or signboard displayed at a
prominent place at his principal place of business
and at every additional place or places of business.
(2) The registered person paying tax under section 10 may
not file a fresh intimation every
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ified 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 the reply, or
denying the option to pay tax under section 10 from the
date of the option or from the date of the event
concerning such contravention, as the case may be.
(6) Every person who has furnished an intimation under sub-
rule (2) or filed an application f
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.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Rate of tax of
7.
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:-
Application for
registration
Sl.
Category of registered persons
No.
(1)
(2)
1
Manufacturers,
other
2
3
Rate of tax
(3)
than one per cent.
two and a half
per cent.
manufacturers of such goods as may
be notified by the Government
Suppliers making supplies referred
to in clause (b) of paragraph 6 of
Schedule II
Any other supplier eligible for half per cent.
composition levy under section 10
and the provisions of this Chapter
Chapter III
REGISTRATION
8. (1) Every person, other than a non-resident taxable person, a
person required to deduct tax at source under section 51,
a person required to collect tax at source under section 52
and a person supplying onlin
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or shall make a separate application for
registration as such Input Service Distributor.
(a) The Permanent Account Number shall be validated
online by the common portal from the database
maintained by the Central Board of Direct Taxes.
(b) The mobile number declared under sub-rule (1)
shall be verified through a one-time password
sent to the said mobile number; and
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THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
(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 number generated under sub-rule (3),
the applicant shall electronically submit an application in
Part B of FORM GST REG-01, duly signed or verified
through electronic verification code,
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nder 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 for
registration, other than Permanent Account Number,
State, mobile number and e-mail address declared in Part
A of FORM GST REG-01.
Issue of
registration
certificate
THE ASSAM GAZETTE, EXTRAORDINARY, JUN
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hall be deemed
to have been approved.
10. (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:-
(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.
(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 a
period of thirty days from such date.
(3) Where an application for registration has been submitted
by the applicant a
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g 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.
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
becomes inel
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ication and issue a certificate of registration in FORM
Grant of
registration to
non-resident
taxable person
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
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. (1) A non-resident taxable person shall electronically submit
an application, along with a self-attested copy of his valid
passport, for registration,
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n and the grant of registration shall, mutatis
mutandis, apply to an application submitted under this
rule.
(4) The application for registration made by a non-resident
taxable person shall be signed by his authorised signatory
who shall be a person resident in India having a valid
Permanent Account Number.
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THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
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
Extension in period
of operation by
casual taxable
person and non-
resident taxable
person
Suo moto
registration
14. (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
Facilita
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o 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 registration
shall, mutatis mu
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he said form,
assign a Unique Identity Number to the said person and
issue a certificate in FORM GST REG-06 within a period
of three working days from the date of the submission of
the application.
18.(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. (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 d
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GST REG-15 electronically and such
amendment shall take effect from the date of the
occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause
(iii) of clause (a) in any State or Union territory shall
be applicable for all registrations of the registered
person obtained under the provisions of this Chapter
on the same Permanent Account Number;
(c) where the change relates to any particulars other than
those specified in clause (a), the certificate of
registration shall stand amended upon submission of
the application in FORM GST REG-14 on the common
portal;
(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
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2) within
the period prescribed in sub-rule (3), the proper officer
shall reject the application submitted under sub-rule (1)
and pass an order in FORM GST REG-05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date
of submission of the application, or
Application for
cancellation of
registration
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Registration to be
cancelled in certain
cases
Cancellation of
registration
Cancellation of
registration
20.
21.
(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.
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, se
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to be
cancelled, if the said person,-
(a) does not conduct any business from the declared place
of business; or
(b) issues invoice or bill without supply of goods or
services in violation of the provisions of this Act, or
the rules made thereunder.
22.(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
1913
1914
Revocation of
cancellation of
registration
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
registered or his registration
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ion of registration,
in FORM GST REG-21, to such proper officer, within a
period of thirty days from the date of the service of the
order of cancellation of registration at the common portal,
either directly or through a Facilitation Centre notified by
the Commissioner:
Provided that no application for revocation shall be filed,
if the registration has been cancelled for the failure of the
registered person to furnish returns, unless such returns
are furnished and any amount due as tax, in terms of such
returns, has been paid along with any amount payable
towards interest, penalty and late fee in respect of the
said returns.
(2) (a) Where the proper officer is 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 applican
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the date of the receipt
of such information or clarification from the applicant.
24. [1] (a) Every person, other than a person deducting tax at
source or
an Input Service Distributor, registered under an
existing law and having a Permanent Account Number
issued under the provisions of the Income-tax Act,
1961 (Act 43 of 1961) shall enrol on the common
portal by validating his e-mail address and mobile
number, either directly or through a Facilitation
Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person
shall be granted registration on a provisional basis
and a certificate of registration in FORM GST REG-25,
incorporating the Goods and Services Tax
Identification 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
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ST REG-06 shall be made available to the
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1916
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
registered person electronically on the common
portal.
(3) Where the particulars or information specified in sub-rule
(2) have either not been furnished or not found to be
correct or complete, the proper officer shall, after serving
a notice to show cause in FORM GST REG-27 and after
affording the person concerned a reasonable opportunity
of being heard, cancel the provisional registration granted
under sub-rule (1) and issue an order in FORM GST REG-
28:
Provided that the show cause notice issued in FORM GST
REG-27 can be withdrawn by issuing an order in FORM
GST REG- 20, if it is found, after affording the person an
opportunity of being heard, that no such cause exists for
which the notice was issued.
(3)
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, sub
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digital signature certificate
or through e-signature as specified under the provisions
of the Information Technology Act, 2000 (21 of 2000) or
verified by any other mode of signature or verification as
notified by the Board in this behalf:
Provided that a registered person registered under the
provisions of the Companies Act, 2013 (18 of 2013) shall
furnish the documents or application verified through
digital signature certificate.
(2) Each document including the return furnished online shall
be signed or verified through electronic verification code-
(a) in the case of an individual, by the individual himself
or where he is absent from India, by some other
person duly authorised by him in this behalf, and
where the individual is mentally incapacitated from
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
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
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thorised to issue such
notices or certificates or orders, through digital signature
certificate specified under the provisions of the
Information Technology Act, 2000 (21 of 2000).
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1918
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
day)
Form GST CMP-01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed
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)
(ii)
(iii)
Manufacturers, other than manufacturers of such goods
as notified by the Government
Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
Centre
2017-18
State
7. Jurisdiction
8. Declaration –
I hereby declare that the aforesaid business shall abide by the conditions and restrictions
specified for pay
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e conditions and restrictions
specified for paying tax under section 10.
9. Verification
I
hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
1920
1. GSTIN
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the
appointed day)
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax
under section 10
6. Jurisdiction
(i) Application reference number
(ARN)
(ii) Date of filing
Centre
State
7. Stock of purchases made from registered person under the existing law
Sr. No GSTIN/TIN Name of the Bill/
supplier
Invoic
Date Value of VAT
Stock
Centr
Service Total
al
Tax (if
e No.
Excise
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v)
Manufacturers, other than
manufacturers of such goods as may be
notified by the Government
Suppliers making supplies referred to
in clause (b) of paragraph 6 of
Schedule II
(vi)
Any other supplier eligible for
composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought
8. Jurisdiction
Centre
9. Reasons for withdrawal from composition
scheme
10. Verification
I
ᎠáŽÂ
MM YYYY
State
hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation Status
Note – Stock statement may be furnished separately for availing input tax credit on the
stock available on the date preceding the date from which composition option is
withdrawn in FORM GST ITC -01.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Reference No. >
To
GSTIN
Name
Address
Form GST CMP-05
[See rule 6(4)]
>
N
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.
Details of the show cause
2.
notice
Reference no.
Date
3.
Legal name
4.
Trade name, if any
Address of the Principal
5.
Place of Business
Reply to the notice
6.
List
7.
uploaded
of documents
Verification
8.
I
hereby solemnly
affirm and declare that the information given herein above is
true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Date
Place
Signature of the Authorised Signatory
Note-
1. The reply should not be more than 500 characters. In case the same is more than 500
characters, then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Reference No. >>
To
GSTIN
Name
Address
Application Reference No. (ARN)
Form GST CMP-07
[See rule 6(6)]
Date-
Date –
Order for acceptance/rejection of reply to show cause notice
This has reference to your reply dated
issued vide reference no.
– dated
filed in response to the show cause notice
Your reply has b
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uct tax at source
under section 51 and a person required to collect tax at source under section 52 and a
person supplying online information and database access or retrieval services from a
place outside India to a non-taxable online recipient referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017)
(i) Legal Name of the Business:
Part-A
State/UT-
District
(As mentioned in Permanent Account Number)
(ii) Permanent Account Number:
(Enter Permanent Account Number of the Business; Permanent Account Number
of Individual in case of Proprietorship concern)
(iii) Email Address:
(iv) Mobile Number:
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
1.
Trade Name, if any
Part-B
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e II
(iii)
Any other supplier eligible for composition levy.
7.
Date of commencement of business
DD/MM/YYYY
8.
Date on which liability to register arises
DD/MM/YYYY
9.
Are you applying for registration as a casual taxable
person?
Yes
No
10.
If selected 'Yes' in Sr. No. 9, period for which
registration is required
From
To
DD/MM/YYY DD/MM/YYYY
Y
11.
If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of
registration
Sr. No.
Type of Tax
(i)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
Payment Details
Turnover (Rs.)
Net Tax Liability (Rs.)
Challan
Amount
Identification
Date
Number
12.
Are you applying for registration as a SEZ Unit?
Yes
No
1928
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
(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
Ãâââ¬Å¡
14.
15.
(i) Select name of SEZ Developer
(ii
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
Central Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign Company
Registration Number
Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
1929
Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet
Preparations (Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16.
(a) Address of Principal Place of Business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Floor No.
Road/Street
District
PIN Code
Longitude
Office Telephone number STD
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
Rented
Office Fax Number
Consent
STD
Shared
Others (specify)
(d) Nature of business activity
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of additional places
Premises 1
(a) Details of Additional Place of Business
Building No/Flat No
Floor No
Name of the Premises/Building
City/Town/Locality/Village
Road/Street
District
Block/Taluka
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
State
Latitude
(b) Contact Information
Office Email
Address
Mobile Number
(c) Nature of premises
Own
Leased
Rented
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
Consent
Shared
Others
(specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Supplier of services
Office/Sale Office
Leasing Business
Recipient of goods or
services
EOU/STP/EHTP
Works Contract
Export
Import
Others (specify)
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.
Particulars
First Name
Middle Name
Last Na
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a
Building No/Flat No
Name of the
Floor No
Road/Street
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
1933
Premises/Building
Block/Taluka
City/Town/Locality/Village
State
District
PIN Code
23. Details of Authorised Representative
Enrolment ID, if available
Provide following details, if enrolment ID is not available
Permanent Account
Number
Aadhaar, if Permanent
Account Number is not
available
Name of Person
Designation/Status
Mobile Number
Email address
Telephone No. with STD
First Name
Middle Name
Last Name
FAX No. with STD
24. State Specific Information
Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise
License
is held
(a) Field 1
(b) Field 2
(c)
(d)
****
(e) Field n
25. Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values
in the form.
1934
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
26. Consent
I on behalf of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re to be submitted but photos of only ten partners including that of
Managing Partner are to be submitted)
(c) Hindu Undivided Family – Karta
(d) Company – Managing Director or the Authorised Person
(e) Trust – Managing Trustee
(f) Association of Persons or Body of Individuals -Members of Managing
Committee (personal details of all members are to be submitted but photos of
only ten members including that of Chairman are to be submitted)
(g) Local Authority – Chief Executive Officer or his equivalent
(h) Statutory Body – Chief Executive Officer or his equivalent
(i) Others Person in Charge
Constitution of Business: Partnership Deed in case of Partnership Firm,
Registration Certificate/Proof of Constitution in case of Society, Trust, Club,
Government Department, Association of Persons or Body of Individuals, Local
Authority, Statutory Body and Others etc.
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest
Prop
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
red to be
uploaded.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank
Statement or Scanned copy of a cancelled cheque containing name of the
Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch
details including code.
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) (Details
1935
1936
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees
etc.)
I/We (name) being (Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of
Trustees etc.) of …… [name of registered person)
hereby solemnly affirm and declare th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mber
shall be verified with Income Tax database.
2. Provide E-mail Id and Mobile Number of authorised signatory for verification and
future communication which will be verified through One Time Passwords to be sent
separately, before filling up Part-B of the application.
3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc. in case the business declares a person
as Authorised Signatory.
4. The following persons can digitally sign the application for new registration:-
Constitution of Business
Person who can digitally sign the
Proprietorship
application
Proprietor
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 Li
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e Certificate (DSC)-
Class-2 and above.
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
2.
Other than above
Digital Signature Certificate class 2
and above
e-Signature
or
any other mode as may be notified
8. All information related to Permanent Account Number, Aadhaar, Director
Identification Number, Challan Identification Number shall be validated online by the
system and Acknowledgment Receipt Number will be generated after successful
validation of all the filled up information.
9. Status of the application filed online can be tracked on the common portal by
entering Application Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate
registration for any of its business verticals shall need to apply separately in respect of
each of the v
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Plain text (Extract) only
For full text:-Visit the Source
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r Jurisdiction
:
State Jurisdiction
Filed by
Temporary reference number (TRN), if any:
Payment details*
: Challan Identification Number
: Date
: Amount
It is a system generated acknowledgement and does not require any signature.
* Applicable only in case of Casual taxable person and Non Resident taxable person
1939
1940
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Form GST REG-03
[See rule 9(2)]
Reference Number:
To
Date-
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN):
Date:
Notice for Seeking Additional Information / Clarification / Documents
relating to Application for >
This is with reference to your > application
filed vide ARN <> Dated -DD/MM/YYYY The Department has examined your
application and is not satisfied with it for the following reasons:
1.
2.
3.
www
You are directed to submit your reply by ………… (DD/MM/YYYY)
*You are hereby directed to appear before the undersigned on … (DD/MM/YYYY)
at ……. (HH:MM)
If no response is r
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
–
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 amended will be
available in editable mode if option 'Yes' is selected in item 7.
1942
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Form GST REG-05
[See rule 9(4)]
Reference Number:
To
Date-
Name of the Applicant
Address-
GSTIN (if available)
Order of Rejection of Application for
1.
Legal Name
2.
Trade Name, if any
3.
Constitution of
4.
Business
Address of Principal
Place of Business
5.
Date of Liability
6.
Period of Validity
(Applicable only in
case of Non-Resident
taxable person or
DD/MM/YYYY
From
DD/MM/YYYY
To
DD/MM/YYYY
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 busi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
atus
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Form GST REG-07
[See rule 12(1)]
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at
source (u/s 52)
Part-A
State/UT-
District –
(i)
Legal Name of the Tax Deductor or Tax Collector( As mentioned in
Permanent Account Number/ Tax Deduction and Collection Account
Number)
(ii) Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account
Number of Individual in case of Proprietorship concern)
(iii) Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account
Number is not available)
(iv) Email Address
(v) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Part-B
1
Trade Name, if any
2
Constitution of Business (Pl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t
District
Longitude
PIN Code
Office Email Address
Mobile Number
(c)
Nature of possession of premises
Own
Leased
9.
Have you obtained any other
registrations under Goods and
Serivces Tax in the same State?
10
If Yes, mention Goods and
Services Tax Identification
Number
11
12
Office Telephone number
Office Fax Number
Rented
Consent
Shared
Others(specify)
Yes
No
IEC (Importer Exporter Code), if
applicable
Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting
tax
Particulars
Name
First Name
Middle Name
Last Name
Father's Name
Photo
Date of Birth
Mobile Number
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Telephone No. with STD
DD/MM/YYYY
Email
address
Gender
Designation/Status
Permanent Account Number
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
State
13. Details of Authorised Signatory
Checkbo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shared with Central Identities
Data Repository only for the purpose of authentication.
15.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom
(Signature)
Place:
Name of DDO/ Person responsible for deducting tax/collecting
tax/Authorised Signatory
Date:
Designation
List of documents to be uploaded (not applicable to a department or
establishment of the Central Government or State Government or Local Authority
or Governmental agencies):-
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Number of the Business. Tax Deduction
and Collection Account Number/Permanent Account Number shall be verified with
Income Tax database.
2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) /
Person responsible for deducting tax/collecting tax for verification and future
communication which will be verified through One Time Passwords to be sent
separately, before filling up of the application.
3. Person who is acting as DDO/ Person deducting/collecting tax can sign the
application.
4. The application filed by undermentioned persons shall be signed digitally.
Digital Signature required
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Digital Signature Certificate (DSC) class 2 and above
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2 and above, e-
Signature or any other mode as specified or as may
be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
our reply to the notice to show cause and submissions made at the time of
hearing have been examined. The undersigned is of the opinion that your registration is
liable to be cancelled for the following reason(s).
1.
2.
The effective date of cancellation of registration is >.
You are directed to pay the amounts mentioned below on or before – (date) failing
which the amount will be recovered in accordance with the provisions of the Act and
rules made thereunder.
(This order is also available on your dashboard).
Head
Tax
Interest
Penalty
Others
Integrated
tax
Central
tax
UT Tax
Cess
State tax
Signature
Name
Designation
Jurisdiction
1.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
1953
Form GST REG-09
[See rule 13(1)]
Application for Registration of Non Resident Taxable Person
Part -A
State /UT –
District –
(i)
Legal Name of the Non-Resident Taxable Person
(ii)
Permanent Account Number of the Non-Resident Taxable person, if any
(iii) Passport number, if Permanent Account Number is not a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
Intra-
Inter-State
State
Central State
Tax Tax
UT Tax
Integrated
Tax
Cess
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 Place of Business in India
Building No./Flat No.
Name of the Premises/Building
City/Town/Village/Locality
Block/Taluka
Latitude
Floor No.
Road/Street
District
Longitude
7
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
State
Mobile Number
E mail Address
PIN Code
Telephone Number
Fax Number with STD
Details of Bank Account in India
Account
Number
Type of account
Bank Name
Branch
Address
IFSC
1955
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
roperties 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 of which the entity is
identified by the Government of that country or it's Permanent Account
Number, if available.
Bank Account related proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank
Statement or Scanned copy of a cancelled cheque containing name of the
1956
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details
including code.
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 fol
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
above referred business
and all my acts shall be binding on the business.
Place:
Date:
Signature of Authorised Signatory
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 portal.
3. The applicant needs to provide Email Id and Mobile Number for verification and
future communication which will be verified through One Time Passwords to be
sent separately, before filling up Part-B of the application.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
4. The applicant needs to upload the scanned copy of the declaration signed by the
Proprietor/all Partners /Managing Directors and whole time Director/Members
of Managing Committee of Associations/Board of Trustees etc. in case the
business declares a person as Authorised Signatory.
5. The application fil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion 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 –
(1) 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 the Authorised Signatory
(vii) 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
Details of Authorised Signatory (shall be resident of India)
First Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Middle Name
Address of the Authorised Signatory
Last Name
Male/Female/Others
DD/MM/YYYY
Address line 1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
licant 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.
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 Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
1960
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
2.
3
4
(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:
Scanned copy of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ttorney
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
I > 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
[Name]
Date:
Designation/Status
Signature of Authorised
Place
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Form GST REG-11
[See rule 15(1)]
Application for extension of registration period by casual / non-resident taxable
1. GSTIN
2.
Name (Legal)
3.
Trade Name, if any
4.
Address
5.
Period of Validity (original)
person
6. Period for which extension is requested.
7. Turnover Details for the extended period
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s):
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
1.
Name and Legal Name, if applicable
Gender
2.
Father's Name
3.
Date of Birth
4.
Address of Building No./ Flat No.
5.
the Person
9
6.
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
Mobile No.
7.
Email Address
8.
Other ID, if any
9.
Male/Female/Other
DD/MM/YYYY
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
1963
(Voter ID No./ Passport No./Driving License
No./ Aadhaar No./ Other)
10.
Reasons for temporary registration
11.
Effective date of registration
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
own/Village
Block/Taluka
Latitude
State
Contact Information
Email Address
Fax Number
7. Details of Authorised Signatory, if applicable
Notification No.
Date
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Mobile Number
Particulars
Name
Photo
First Name
Middle Name
Last name
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Name of Father
Date of Birth
Mobile Number
Telephone No.
Designation/Status
DD/MM/YYYY
Gender
Permanent Account
Number
Are you a citizen of
Yes/No
India?
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
Email address
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case
of foreigners)
Floor No
Road/Street
District
State
PIN Code
8
Bank Account Details (add more if required)
Account Number
IFSC
Branch Address
Type of Account
Bank Name
9.
Documents Uploaded
1965
The authorised person who is in possession of the documentary evidence (other than UN Body/
Embassy etc.) shall uploa
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/others notified by the Government.
Every person required to obtain a unique identity number shall submit the
application electronically.
âš« Application shall be filed through common portal or registration can be granted
suo-moto by proper officer.
âš« The application filed on the common portal is required to be signed
electronically or through any other mode as specified by the Government.
âš« 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.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Form GST REG-14
[See rule 19(1)]
Application for Amendment in Registration Particulars
(For all types of registered persons)
1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No
Field Name
5. List of documents uploaded
(a)
(b)
(c)
Effective Date
(DD/MM/YYYY)
Reasons(s)
6. Declaration
I hereby solemnly affirm and declare t
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red person, the said person shall be
required to apply for fresh registration.
5. Any change in the mobile number or the e-mail address of authorised signatory
as amended from time to time, shall be carried out only after online verification
through the common portal.
6. All information related to Permanent Account Number, Aadhaar, Director
Identification Number, Challan Identification Number shall be validated online
by the system and Application Reference Number (ARN) will be generated after
successful validation of necessary field.
7. Status of the application can be tracked on the common portal.
8.
No fee is payable for submitting application for amendment.
9. Authorised signatory shall not be a minor.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Form GST REG-15
[See rule 19(1)]
Reference Number – >
Date –
DD/MM/YYYY
ÃŽ¤ÃŽ¿
(Name)
(Address)
Registration Number (GSTIN/UIN)
Application Reference No. (ARN)
DD/MM/YYYY
Order of Amendment
Dated –
This has reference to your applicati
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disposed of etc.
business leading to change in
Permanent Account Number
o Death of Sole Proprietor
Others (specify)
7. In case of transfer, merger of business, particulars of registration of entity in which merged,
amalgamated, transferred, etc.
(i)
Goods
Services
and
Tax
Identification
Number
(ii)
(a) Name
(Legal)
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
(b)
Trade
name, if any
(iii) Address
Principal Place of
Business
of Building No./ Flat No.
Name of Premises/ Building
City/Town/Village
Block/Taluka
Floor No.
Road/Street
District
Latitude
State
Mobile (with country code]
Longitude
PIN Code
Telephone
email
Fax Number
8.
Date from which registration is to be cancelled.
9
Particulars of last Return Filed
(i)
Tax period
1971
(ii) Application Reference Number
(iii) Date
10.
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of
cancellation of registration.
Input Tax Credit/Tax Payable (whichever is
Inputs
Description
Inputs contained in se
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ion including details of closing stock and liability thereon
along with relevant documents, on common portal.
The following persons shall digitally sign application for cancellation, as
applicable:
Constitution of Business
Proprietorship
Person who can digitally sign the application
Proprietor
Managing/Authorised Partners
Partnership
Hindu Undivided Family
Karta
Private Limited Company
Managing/Whole-time Directors/ Chief Executive
Officer
Public Limited Company
Society/Club/ Trust/AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
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
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Constitution of Business
Person who can digitally sign the application
Chief Executive Officer or Equivalent
Local Authority
Statutor
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n, and shall
furnish final return as provided in the Act.
The registered person may also update his contact address and update his
mobile number and e mail address.
Reference No.-
ÃŽ¤ÃŽ¿
Registration Number (GSTIN/UIN)
[Name]
(Address)
Form GST REG-17
[See rule 22(1)]
>
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my notice, it appears that your
registration is liable to be cancelled for the following reasons: –
1
2
3
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
1973
1974
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
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:
Signature
Designation
Jurisd
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appear; or
Whereas the undersigned has examined your reply and submissions made at the
time of hearing, and is of the opinion that your registration is liable to be cancelled for
following reason[s].
1.
2.
The effective date of cancellation of your registration is >
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as
follows:
The amounts determined as being payable above are 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:
Signature
Central Tax
State Tax
UT Tax
Integrated Tax Cess
Designation
Jurisdiction
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Reference No.-
ÃŽ¤ÃŽ¿
Name
Address
Form GST REG-2
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as an
attachment]
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Full Name
(first name, middle, surname)
Designation/Status
Instructions for submission of application for revocation of cancellation of
registration
A person, whose registration is cancelled by the proper officer on his own
motion, may apply for revocation of cancellation of registration, within thirty
days 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
â⬢
â⬢
â⬢
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
been paid along with any amount payable towards interest, penalty and late
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GST REG-23
[See rule 23(3)]
Date
Reference Number:
ÃŽ¤ÃŽ¿
Name of the Applicant/Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Application Reference No. (ARN):
Dated
Show Cause Notice for rejection of application for revocation of cancellation of
registration
This has reference to your application dated DD/MM/YYYY regarding revocation of
cancellation of registration. Your application has been examined and the same is liable to
be rejected 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 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
Designation
Jurisdiction
1981
1982
THE ASSAM GAZETTE, EXTRA
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he provisions of the Act.
1983
1984
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Taxpayer Details
1. Provisional ID
2. Legal Name (As per
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
Permanent Account Number
3. Legal Name (As per
State/Center)
4. Trade Name, if any
5. Permanent Account Numbe
of the Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. a
applicable
7B. Center Jurisdiction
8. Reason of liability to obtain Registration under earlier law
Registration
9. Existing Registrations
Sr.
Type of Registration
No.
1
TIN Under Value Added Tax
2
Central Sales Tax Registration Number
3
Entry Tax Registration Number
4
Entertainment Tax Registration Number
5
Hotel And Luxury Tax Registration
Number
6
Central Excise Registration Number
7
Service Tax Registration Number
8
Corporate Identify Number/Foreign
Company Registration
9
Limited Liability Partnership
Identification Number/Foreign Limited
Registration Number
Date of Registration
THE ASS
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lage
State
Latitude (Optional)
Contact Information
District
PIN Code
Longitude (Optional)
1986
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business
Retail Business,
Warehouse/Depot
Bonded Warehouse
Service Provision
þ
Office/Sale
Office
Leasing Business
Service Recipient O
EOU/STP/EHTP
SEZ
Input Service Distributor
(ISD)
Works Contract þ
Others (Specify) O
Add More
12. Details of Goods/ Services supplied by the Business
Sr. No.
Description of Goods
Sr. No.
Description of Services
13. Total Bank Accounts maintained by you for conducting Business
Sr. No.
Account
Number
Type of
Account
IFSC
HSN Code
HSN Code
Bank Name
Branch Address
O
14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee
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e uploaded as per the field values in the form should be auto-
populated with provision to upload relevant document against each entry in the list. (Refer instruction)
1988
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and
Services Tax Network” to obtain details from UIDAI for the purpose of authentication. “Goods and
Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the
purpose of authentication.
17. Declaration
I, hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Name of the Authorised
Signatory
Designation of Authorised
Signatory
Digital Signature/E-Sign
Place
Date
Instructions for filing of Applica
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ee of Associations/Board of Trustees etc)
1. >
2.
3.
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 Central Goods and Service Tax Act, 2017.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors
and whole time Director/Members of Managing Committee of Associations/Board of
Trustees etc.
S. No.
1.
Full Name
Designation/Status
Signature
1.
2.
Acceptance as an authorised signatory
I > 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.
Authorised Signatory
Designation/Status
Date
Place
Signature
of
â⬢
Instructions for filing online form
Enter your Provisional ID and password as provided by the State/Commercial
Tax/Cent
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ietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees
etc. in case he/she declares a person as Authorised Signatory as per Annexure
specified. Documents required to be uploaded as evidence are as follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
Partnership Firm / Limited Liability Partnership – Managing/ Authorised
Partners (personal details of all partners is to be submitted but photos of only
1989
1990
2.
3.
4
5
â⬢
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
ten partners including that of Managing Partner is to be submitted)
Hindu Undivided Family – Karta
Company Managing Director or the Authorised Person
Trust – Managing Trustee
Association of Person or Body of Individual -Members of Managing
Committee (personal details of all members is to be submitted but photos of
only ten members including that of Chairman is to be submitted)
Local
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the Consenter like Municipal Khata copy or Electricity Bill
copy. For shared properties also, the same documents may be uploaded.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor /
Business Concern – containing the Account No., Name of the Account Holder,
MICR and IFSC and Branch details.
For each Authorised Signatory: Letter of Authorisation or copy of Resolution
of the Managing Committee or Board of Directors to that effect as specified.
After submitting information electronic signature shall be required. Following
person can electronically sign application for enrolment:-
Constitution of Business
Proprietorship
Person who can digitally sign the application
Proprietor
Managing/Authorised Partners
Partnership
Hindu Undivided Family
Karta
Private Limited Company
Public Limited Company
Managing/Whole-time Directors and
Managing Director/Whole Time Director/
Chief
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lic Limited Company
above
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 register their DSC on common portal.
2. e-Signature facility will be available on the common portal for Aadhar holders.
All information related to Permanent Account Number, Aadhaar, Director Identification
Number, Challan Identification Number, Limited Liability Partnership Identification
1991
1992
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
Number shall be online validated by the system and Acknowledgment Reference
Number will be generated after successful validation of all the filled up information.
Status of the online filed Application can be tracked on the common portal.
1. Authorised signatory should not be minor.
2.
No fee is applicable for filing application for enrolment.
THE ASSAM GAZETTE, EXTRAORDINARY, JU
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24(3)]
Reference No. –
>
To
Name
Address
GSTIN / Provisional ID
Application Reference No. (ARN)
–
Dated DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated – in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the
time of hearing, and is of the opinion that your provisional registration is 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
Central Tax State
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tory
DD/MM/YYYY
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
1997
Form GST REG-30
[See rule 25]
Form for Field Visit Report
Center Jurisdiction (Ward/Circle/Zone)
Name of 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.
Latitude
North Bounded By
West-Bounded By
Whether address is
4.
mentioned in application.
5.
(i)
same as
Particulars of the person available at
the time of visit
Name
(ii) Father's Name
(iii Residential Address
(iv Mobile Number
(v) Designation / Status
(vi Relationship with taxable person, if
âËÅÂ
applicable.
Functioning status of the business
6.
Details of the premises
7.
8.
Open Space Area (in sq m.)
(approx.)
Covered Space Area (in sq m.) –
(approx.)
Floor on which business premises
located
Documents verified
Longitude
South Bounded By
East Bounded By
Y/N
Functioning Y/N
–
Yes/No
1998
9.
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