The Goa Goods and Services Tax Rules, 2017.
38/1/2017-Fin(R&C)(2) Dated:- 21-6-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
Notification
38/1/2017-Fin(R&C)(2)
Dated: 21.06.2017
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules, namely:-
Notification
38/1/2017-Fin(R&C)(2)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules, namely:-
Chapter I
Preliminary
1. Short title, extent and commencement.- (1) These rules may be called the Goa Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from the 22nd day of June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) ―Act&#
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thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the st
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the same Permanent Account Number.
4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under subrule (1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(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 receive
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person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules.
6. Validity of composition levy.- (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04,
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iled an application for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Perma
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ine 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 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as ―the applicant‖) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Servi
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the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(5) On receipt of an application under subrule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficie
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furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action,-
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the
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oming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or subrule (3) or sub-rule (5) of rule 9.
(4) Every certificate of registration shall be digitally signed by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in subrule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under subsection (2) of section 25 shall be granted separate registra
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tration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical.
(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.
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG06 within a period of three working da
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common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registrat
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of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12.
(2) The registra
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ective from the date of the order granting registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certi
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ectly or through a Facilitation Centre notified by the Commissioner:
Provided that- (a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all re
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orrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under subrule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG-05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from th
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made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be con-sidered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a
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luding the amount liable to be paid under sub-section (5) of section 29.
(4) Where the reply furnished under subrule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registra-tion.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been cancelled for the fail
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e a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either direc
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or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisiona
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erification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
(2) Each document including the
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ion, by any member of the association or persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).
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Document 1Reg. No. G-2/RNP/GOA/32/2015-2017
Panaji, 21st June, 2017 (Jyaistha 31, 1939)
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A
RNI No. GOAENG/2002/6410
SERIES I No. 11
OFFICIAL GAZETTE
OF
GOVERNMENT OF GOA
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 3
GOVERNMENT OF GOA
Department of Finance
Revenue & Contro
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a Goods
and Services Tax Rules, 2017.
(2) They shall come into force with effect
from the 22nd day of June, 2017.
2. Definitions. In these rules, unless the
context otherwise requires,ââ¬â⬢
(a) “Act” means the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017);
(b) “Form” means a Form appended to
these rules;
(c) “section” means a section 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.
Suggestions are welcomed on e-mail: dir-gpps.goa@nic.in
595
SERIES I No. 11
Chapter II
Composition Rules
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
3. Intimation for composition levy.ââ¬â (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 pa
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rified through electronic
verification code, on the common portal,
either directly or through a Facilitation Centre
notified by the Commissioner, prior to the
commencement of the financial year for which
the option to pay tax under the aforesaid
section is exercised and shall furnish the
statement in FORM GST ITC-03 in accordance
with the provisions of sub-rule (4) of rule 44
within a period of sixty days from the
commencement of the relevant financial year.
(4) Any person 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,
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21ST JUNE, 2017
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 e
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shall
comply with the following conditions,
namely:ââ¬â⬢
(a) he is neither a casual taxable person
nor a non-resident taxable person;
(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;
SERIES I No. 11
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(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 w
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tax invoice for every taxable
supply made thereafter and he shall also file
an intimation for withdrawal from the scheme
in FORM GST CMP-04 within seven days of
the occurrence of such event.
(3) The registered person who intends to
withdraw from the composition scheme shall,
before the date of such withdrawal, file an
application in FORM GST CMP-04, duly
signed or verified through electronic
verification code, electronically on the
common portal.
(4) Where the proper officer has reasons to
believe that the registered person was not
eligible to pay tax under section 10 or has
contravened the provisions of the Act or
provisions of this Chapter, he may issue a
21ST JUNE, 2017
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 offi
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CMP-07, as the case
may be.
(7) Any intimation or application for
withdrawal under sub-rule (2) or (3) or denial
of the option to pay tax under section 10 in
accordance with sub-rule (5) in respect of
any place of business in any State or Union
territory, shall be deemed to be an intimation
in respect of all other places of business
registered on the same Permanent Account
Number.
7. Rate of tax of the composition levy.ââ¬â 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:-
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SERIES I No. 11
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
Sl.
No.
Category of registered persons
(1)
1
Manufacturers, other than
manufacturers of such goods
as may be notified by the
Government
Rate of
tax
(3)
one per
cent.
two and
a half per
2
Suppliers making supplies
referred to in clause (b) of
pa
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common
portal, either directly or through a Facilitation
Centre notified by the Commissioner:
a
Provided that a person having a unit(s) in a
Special Economic Zone or being a Special
Economic Zone developer shall make
separate application for registration as a
business vertical distinct from his other units
located outside the Special Economic Zone:
a
Provided further that every person being an
Input Service Distributor shall make
separate application for registration as such
Input Service Distributor.
(2) (a) The Permanent Account Number
shall be validated online by the common
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21ST JUNE, 2017
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
(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
Permanen
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9. Verification of the application and
approval. (1) The application shall be
forwarded to the proper officer who shall
examine the application and the
accompanying documents and if the same are
found to be in order, approve the grant of
registration to the applicant within a period
of three working days from the date of
submission of the application.
(2) Where the application submitted under
rule 8 is found to be deficient, either in terms
SERIES I No. 11
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
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
F
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ectronically in FORM GST REG-05.
(5) If the proper officer fails to take any
action,ââ¬â⬢
(a) within a period of three working days
from the date of submission of the
application; or
(b) within a period of seven working
days from the date of the receipt of
the clarification, information or documents
furnished by the applicant under
sub-rule (2), the application for grant of
registration shall be deemed to have been
approved.
21ST JUNE, 2017
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:ââ¬âââ¬â⬢
(a) two characters for the State code;
(b)
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erified through electronic verification code,
shall be made available to him on the
common portal, within a period of three days
after the expiry of the period specified in sub-
-rule (5) of rule 9.
11. Separate registration for multiple
business verticals within a State or a Union
territory. (1) Any person having multiple
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_
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:ââ¬â⬢
(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
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rson required to deduct
tax in accordance with the provisions of
section 51 or a person required to collect tax
at source in accordance with the provisions of
section 52 shall electronically submit an
application, duly signed or verified through
electronic verification code, in FORM GST
REG-07 for the grant of registration through
the common portal, either directly or through
600
a
21ST JUNE, 2017
Facilitation Centre notified by the
Commissioner.
(2) The
proper officer may grant
registration after due verification and issue a
certificate of registration in FORM GST REG-
-06 within a period of three working days from
the date of submission of the application.
(3) Where, upon an enquiry or pursuant to
any other proceeding under the Act, the
proper officer is satisfied that a person to
whom a certificate of registration in FORM
GST REG-06 has been issued is no longer
liable to deduct tax at source under section
51 or collect tax at source under section 52,
the said officer may cancel the
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nent
Account Number, if available.
(2) A person applying for registration as a
non-resident taxable person shall be given a
temporary reference number by the common
portal for making an advance deposit of tax in
accordance with the provisions of section 27
and the acknowledgement under sub-rule (5)
of rule 8 shall be issued electronically only
SERIES I No. 11
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
after the said deposit in his electronic cash
ledger.
(3) The provisions of rule 9 and rule 10
relating to the verification and the grant of
registration shall, mutatis mutandis, apply to
an application submitted under this rule.
(4) The application for registration made by
a non-resident taxable person shall be signed
by his authorised signatory who shall be a
person resident in India having a valid
Permanent Account Number.
14. Grant of registration to a person
supplying online information and database
access or retrieval services from a place
outside India to a non-taxable o
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ly
through the common portal, either directly or
through a Facilitation Centre notified by the
Commissioner, by such person before the end
of the validity of registration granted to him.
(2) The application under sub-rule (1) shall
be acknowledged only on payment of
the amount specified in sub-section (2) of
section 27.
21ST JUNE, 2017
16. Suo moto registration.- (1) Where,
pursuant to any survey, enquiry, inspection,
search or any other proceedings under the
Act, the proper officer finds that a person
liable to registration under the Act has failed
to apply for such registration, such officer
may register the said person on a temporary
basis and issue an order in FORM GST REG-12.
(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 applicati
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ication electronically in FORM GST REG-
13, duly signed or verified through electronic
verification code, in the manner specified in
rule 8 at the common portal, either directly or
through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may, upon
submission of an application in FORM GST
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OFFICIAL GAZETTE GOVT. OF GOA
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REG-13 or after filling up the said form,
assign a Unique Identity Number to the said
person and issue a certificate in FORM GST
REG-06 within a period of three working days
from the date of the submission of the
application.
18. Display of registration certificate and
Goods and Services Tax Identification Number
on the name board. – (1) Every registered
person shall display his certificate of registra-
tion 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
Num
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l place(s) of
business; or
(iii) addition, deletion or retirement of
partners or directors, Karta, Managing
Committee, Board of Trustees, Chief
Executive Officer or equivalent, responsible
for the day to day affairs of the business,ââ¬â⬢
which does not warrant cancellation of
registration under section 29, the proper
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21ST JUNE, 2017
officer shall, after due verification, approve
the amendment within a period of fifteen
working days from the date of the receipt of
the application in FORM GST REG-14 and
issue an order in FORM GST REG-15
electronically and such amendment shall take
effect from the date of the occurrence of the
event warranting such amendment;
(b) the change relating to sub-clause (i)
and sub-clause (iii) of clause (a) in any State
or Union territory shall be applicable for all
registrations of the registered person
obtained under the provisions of this Chapter
on the same Permanent Account Number;
(c) where the change relates to any
particulars other than those spe
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show cause, within a
period of seven working days of the service of
the said notice, as to why the application
submitted under sub-rule (1) shall not be
rejected.
(3) The registered person shall furnish a
reply to the notice to show cause, issued
under sub-rule (2), in FORM GST REG-04,
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OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
within a period of seven working days from
the date of the service of the said notice.
(4) Where the reply furnished under sub-
-rule (3) is found to be not satisfactory or
where no reply is furnished in response to the
notice issued under sub-rule (2) within the
period prescribed in sub-rule (3), the proper
officer shall reject the application submitted
under sub-rule (1) and pass an order in FORM
GST REG-05.
(5) If the proper officer fails to take any
action,ââ¬â⬢
(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
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ommon portal within a period
of thirty days of the occurrence of the event
warranting the cancellation, either directly or
through a Facilitation Centre notified by the
Commissioner:
Provided that no application for the
cancellation of registration shall be con-
21ST JUNE, 2017
sidered in case of a taxable person, who has
registered voluntarily, before the expiry of a
period of one year from the effective date of
registration.
21. Registration to be cancelled in certain
cases. The registration granted to a person
is liable to be cancelled, if the said person,-
(a) does not conduct any business from
the declared place of business; or
(b) issues invoice or bill without supply
of goods or services in violation of the
provisions of this Act, or the rules made
thereunder.
22. Cancellation of registration.ââ¬â⬢ (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
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d under sub-
-rule (2) is found to be satisfactory, the proper
officer shall drop the proceedings and pass an
order in FORM GST REG-20.
(5) The provisions of sub-rule (3) shall,
mutatis mutandis, apply to the legal heirs of a
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(EXTRAORDINARY No. 3)
_
deceased proprietor, as if the application had
been submitted by the proprietor himself.
23. Revocation of cancellation of registra-
tion. (1) A registered person, whose
registration is cancelled by the proper officer
on his own motion, may submit an
application for revocation of cancellation of
registration, in FORM GST REG-21, to such
proper officer, within a period of thirty days
from the date of the service of the order of
cancellation of registration at the common
portal, either directly or through a Facilitation
Centre notified by the Commissioner:
Provided that no application for revocation
shall be filed, if the registration has been
cancelled for the failure of the registered
person
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equiring the applicant to show cause as to
why the application submitted for revocation
under sub-rule (1) should not be rejected and
the applicant shall furnish the reply within a
period of seven working days from the date of
the service of the notice in FORM GST
REG-24.
604
21ST JUNE, 2017
(4) Upon receipt of the information or
clarification in FORM GST REG-24, the proper
officer shall proceed to dispose of the
application in the manner specified in sub-
rule (2) within a period of thirty days from the
date of the receipt of such information or
clarification from the applicant.
24. Migration of persons registered under
the existing law.ââ¬â⬢ (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 o
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ed
through electronic verification code, along
with the information and documents specified
in the said application, on the common portal
either directly or through a Facilitation Centre
notified by the Commissioner.
SERIES I No. 11
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(b) The information asked for in clause (a)
shall be furnished within a period of three
months or within such further period as may
be extended by the Commissioner in this
behalf.
(c) If the information and the particulars
furnished in the application are found, by the
proper officer, to be correct and complete, a
certificate of registration in FORM GST REG-
-06 shall be made available to the registered
person electronically on the common portal.
or
(3) Where the particulars or information
specified in sub-rule (2) have either not been
furnished or not found to be correct
complete, the proper officer shall, after
serving a notice to show cause in FORM GST
REG-27 and after affording the person
concerned a
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required after the grant of
registration, he may get such verification
done and the verification report along with
the other documents, including photographs,
shall be uploaded in FORM GST REG-30 on
the common portal within a period of fifteen
working days following the date of such
verification.
21ST JUNE, 2017
26. Method of authentication.ââ¬â⬢ (1) All
applications, including reply, if any, to the
notices, returns including the details of
outward and inward supplies, appeals or any
other document required to be submitted
under the provisions of these rules shall
be so submitted electronically with digital
signature certificate or through e-signature as
specified under the provisions of the
Information Technology Act, 2000 (21 of 2000)
or verified by any other mode of signature or
verification as notified by the Board in this
behalf:
person
Provided that a registered
registered under the provisions of the
Companies Act, 2013 (18 of 2013) shall furnish
the documents or application
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ng a minor or authorised
signatory thereof;
(f) in the case of any other association, by
any member of the association or persons
or authorised signatory thereof;
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SERIES I No. 11
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OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(g) in the case of a trust, by the trustee
or any trustee or authorised signatory
thereof; or
(h) in the case of any other person,
by some person competent to act on
his behalf, or by a person authorised in
accordance with
provisions of
section 48.
the
21ST JUNE, 2017
(3) All notices, certificates and orders
under the provisions of this Chapter shall be
issued electronically by the proper officer or
any other officer authorised to issue such
notices or certificates or orders, through
digital signature certificate specified under
the provisions of the Information Technology
Act, 2000 (21 of 2000).
Form GST CMP-01
[See rule 3(1)]
Intimation to pay tax under Section 10 (composition levy)
(Only for persons registered under the existing law migrating on the
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levy)
(For persons registered under the Act)
3.
Trade name, if any
4. Address of principal place of business
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OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
5. Category of registered person
(i) Manufacturers, other than manufacturers of such goods as may be
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
Financial year from which composition scheme is opted
6.
7. Jurisdiction
8.
Declaration –
Centre
State
21ST JUNE, 2017
I hereby declare that the aforesaid business shall abide by the conditions and restrictions
specified for paying of tax under Section 10.
Verification
9.
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
Form GST CMP-03
Signature of Authorised Signatory
Name
Designation/Status
1. G
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al Tax
State Tax/UT Tax
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
Form GST CMP-04
[See rule 6(2)]
Intimation/Application for Withdrawal from Composition Levy
1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of principal place of business
5. Category of registered person
6.
(iv) Manufacturers, other than manufacturers of such goods as may be
notified by the Government
(v) Suppliers making supplies referred to in clause (b) of paragraph 6 of
Schedule II
(vi) Any other supplier eligible for composition levy
Nature of Business
7. Date from which withdrawal from composition scheme is sought
Jurisdiction
8.
Centre
9. Reasons for withdrawal from composition scheme
Verification
10.
I
DD MM YYYY
State
hereby solemnly affirm and declare that the
information given hereinabove is true and c
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the date of
service of this notice.
âËÅ You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to 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
Name of Proper Officer
Designation
Jurisdiction
Form GST CMP-06
[See rule 6(5)]
Reply to the notice to show cause
1.
GSTIN
2.
Details of the show cause notice
Reference No.
Date
3.
Legal name
4.
Trade name, if any
5.
Address of the principal place of business
6. Reply to the notice
7.
List of documents uploaded
8.
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.
Date
Place
Signature of the Authorised Signatory
Note 1. The reply should not be more than 500 characters. In case the same is more tha
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rom >> for the following reasons:
>
or
You have not filed any reply to the show cause notice; or
âËÅ You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons:
Place
Date
>
Signature
Name of Proper Officer
Designation
Jurisdiction
Form GST REG-01
[See rule 8(1)]
Application for Registration
(Other than a non-resident taxable person, a person required to deduct tax at source under section 51
and a person required to collect tax at source under section 52 and a person supplying online
information and database access or retrieval services from a place outside India to a non-taxable online
recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
Part -A
State/UT –
âËÅââ¬Â¨
District –
(i) Legal Name of the Business:
(As mentioned in Permanent Account Number)
(ii) Permanent Account Number:
(Enter Permanent Account Number of the Business; Permanent A
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rcle, Ward, Unit, etc.
others (specify)
Centre
5. Option for Composition
6. Composition Declaration
Yes
No
I hereby declare that the aforesaid business shall abide by the conditions and restrictions
specified in the Act or the rules for opting to pay tax under the composition scheme.
6.1 Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
for which option is not available.
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II.
(iii) Any other supplier eligible for composition levy.
7. Date of commencement of business
8. Date on which liability to register arises
DD/MM/YYYY
DD/MM/YYYY
Yes
No
9. Are you applying for registration as a casual taxable
person?
From
registration is required
DD/MM/YYYY
10. If selected 'Yes' in Sr. No. 9, period for which
11.
To
DD/MM/YYYY
If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period
of registration
S
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egistered entity)
(vi) De-merger
(vii) Change in constitution of business
Indicate existing registrations wherever applicable
Registration number under Value Added Tax
Central Sales Tax Registration Number
Entry Tax Registration Number
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
Central Excise Registration Number
Service Tax Registration Number
(viii) Merger/amalgamation of two or more
registered persons
(ix) Input Service Distributor
(x) Person liable to pay tax u/s 9(5)
(xi) Taxable person supplying through
e-Commerce portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or
services on behalf of other taxable
person(s)
(xiv) Others (Not covered above) – Specify
Corporate Identify Number/Foreign Company Registration Number
Limited Liability Partnership Identification Number/
/Foreign Limited Liability Partnership Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet Preparations (Excise
Duties) A
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e applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
IFSC
Bank Name
Branch Address
Note Add more accounts
To be auto-populated (Edit mode)
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr. No.
Description of Services
HSN Code (Four digit)
(i)
(ii)
(v)
19. Details of Services supplied by the Business
Please specify top 5 Goods
Sr. No.
(i)
(ii)
Description of Services
HSN Code (Four digit)
(v)
20. Details of Additional Place(s) of Business
Number of additional places
Premises 1
(a) Details of Additional Place of Business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Floor No.
Road/Street
District
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Block/Taluka
State
Latitude
(b) Contact Information
Office Email Address
Mobile Number
(c) Nature of premises
Own
PIN Code
Longitude
Office Telephone number
S
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entification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No.
Road/Street
District
PIN Code
ZIP code
Last Name
First Name
Middle Name
Last Name
SERIES I No. 11
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
Are you a citizen of India?
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
DD/MM/YYYY
Yes/No
Gender
Email address
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
21ST JUNE, 2017
Residential Address in India
Building No./Flat No.
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Floor No.
Road/Street
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
First Name
Middle Name
Last Name
Name of Person
Designation/Status
Mobile Number
Email address
Telephone
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lare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Place:
Date:
List of documents to be uploaded:
Name of Authorised Signatory
Designation/Status….
1. Photographs (wherever specified in the Application Form)
(a) Proprietary Concern ââ¬â Proprietor
(b) Partnership Firm/Limited Liability Partnership
–
Managing/Authorised/Designated Partners
(personal details of all partners are 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)
2.
(g) Local Authority – Chief Executive Officer or his equivalent
(h) St
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city Bill copy. For shared properties also, the same
documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that
effect along with any document in support of the possession of the premises like copy of Electricity
Bill.
(e) If the principal place of business is located in a Special Economic Zone or the applicant is an
Special Economic Zone developer, necessary documents/certificates issued by Government of India
are required to be uploaded.
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SERIES I No. 11
4. Bank Account Related Proof:
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
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.
5. Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of
Resolutio
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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:
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. 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
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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:-
Type of Signature required
Sr.
Type of Applicant
No.
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 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 a
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ays.
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.
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 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.
*
Reference Number:
To
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN):
Form GS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Whether any modification in the application for registration or fields is required.-
Yes
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.
Signature of Authorised Signatory
Name
Designation/Status:
Note:-
Place:
Date:
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.
620
SERIES I No. 11
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST REG-05
[See rule 9(4)]
21ST JUNE, 2017
Reference Number:
ÃŽ¤ÃŽ¿
Name of the Applicant
Address –
GSTIN (if available)
Date-
Order of Rejection of Application for
This has reference to your
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nature
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.
621
SERIES I No. 11
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
Details of Additional Places of Business
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
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
Annexure A
Annexure B
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
Photo
2.
Photo
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
3.
Name
Photo
Designation/Status
Resident of State
4.
Name
Photo
Designation/Status
Resident of State
Designation/Status
Resident of State
5.
Name
Photo
6.
Name
Photo
Designation/Stat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ove 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
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability Partnership
(xv) Others (Please specify)
3. Name of the State
4. Jurisdiction
(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)
District
State
Centre
Sector/Circle/ Ward /Charge/Unit
etc.
5. Type of registration
6.
Tax Deductor âââ¬ââ⬹ Tax Collector
State/UT
Government (Centre/State/Union Territory)
Center
DD/MM/YYYY
7. Date of liability to deduct/collect tax
8.
(a) Address of principal place of business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Gender
Email address
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
Foreigners)
Floor No.
Locality/Village
PIN Code
First Name
Middle Name Last Name
DD/MM/YYYY
Gender
Email address
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 (Within
the Country)
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Note Add more …
624
Floor No.
Road/Street
District
PIN Code
SERIES I No. 11
14. Consent
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
I on behalf of the holder of Aadhar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
authen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
id 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.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that
effect along with any document in support of the possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in an Special Economic Zone or the applicant is an
Special Economic Zone developer, necessary documents/certificates issued by Government of India are
required to be uploaded.
Instructions for submission of application for registration as Tax Deductor/Tax Collector.
1. Enter name
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 notified.
5. All information relating 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 information.
6. Status of the application filed online can be tracked on the Common portal.
7. No fee is payable for filing application for registration.
8. Authorised shall not be a minor.
Reference No.
To
Form GST REG-08
[See rule 12(3)]
Date:
Name:
Address:
Application Reference No. (ARN) (Reply)
Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued vide Reference Number dated ……. for
cancellation of registration unde
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(i) Legal Name of the Non-Resident Taxable person
(ii) Permanent Account Number of the Non-Resident Taxable person, if any
(iii) Passport number, if Permanent Account Number is not available
(iv) Tax identification number or unique number on the basis of which the entity is
identified by the Government of that country
(v) Name of the Authorised Signatory (as per Permanent Account Number)
(vi) Permanent Account Number of the Authorised Signatory
(vii) Email Address of the Authorised Signatory
(viii) Mobile Number of the Authorised Signatory (+91)
Note – Relevant information submitted above is subject to online verification, where practicable, before proceeding
to fill up Part-B.
Part -B
Details of Authorised Signatory (should be a resident of India)
1.
First Name
Photo
Gender
Middle Name
Designation
Date of Birth
Father's Name
Nationality
Aadhaar
Address of the Authorised signatory
Last Name
Male/Female/Others
DD/MM/YYYY
Address Line 1
2.
Period for which
From
registration is required
D
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
struction) as per the field values
in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of Authorised Signatory
Designation:
Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with
scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1. Proof of Principal Place of Business:
(a) For own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent/Lease Agreement with any document in support of the ownership of the
premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity
Bill.
(c) For premises not covered in (a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
IFSC and Branch details including code.
4. 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 of Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc.) I/We
(name) being (Partners/Karta/Managing Directors
……….
and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of
(name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution No… dated….. (Copy
submitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed
under the Act. All his actions in relation to this business will be binding on me/us.
Acceptance as an auth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
anaging 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 filed by the under-mentioned persons shall be signed digitally:-
Sr. No.
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Digital Signature required
Digital Signature Certificate (DSC) class 2 and
above
629
SERIES I No. 11
2.
Foreign Company
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
Foreign Limited Liability Partnership
Other than above
21ST JUNE, 2017
Digital Signature Certificate class 2 and above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the
system and Acknowledgment Receipt Number will be generated after successful validation of all
filled up information.
7. Status of the application filed online
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rised Signatory (shall be resident of India)
First Name
Middle Name
Last Name
Photo
Gender
Male/Female/Others
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Address of the Authorised Signatory
DD/MM/YYYY
Address line 1
Address line 2
2. Date of commencement of the online service in India
Address line 3
DD/MM/YYYY
630
SERIES I No. 11
3.
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3…
4.
Jurisdiction
Center
5.
Details of Bank Account
Account Number
Bank Name
6.
Documents Uploaded
7.
Type of account
Branch Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field values in
the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
I,
hereby declare that
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
2. Proof of:
Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of
Company/Society/LLP/FCNR etc. person who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India.
Scanned copy of License is issued by origin country.
Scanned copy of Clearance certificate issued by Government of India.
631
SERIES I No. 11
3. Bank Account Related Proof:
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
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.
4. Authorisatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Application for extension of registration period by casual/non-resident taxable person
1.
GSTIN
2.
Name (Legal)
3.
Trade Name, if any
4.
Address
5.
Period of Validity (original)
6.
Period for which extension is
requested.
7.
Turnover details for the extended
period (Rs.)
Inter-State
632
From
DD/MM/YYYY
From
ÃŽ¤ÃŽ¿
DD/MM/YYYY
To
DD/MM/YYYY
DD/MM/YYYY
Estimated Tax Liability (Net) for the extended period (Rs.)
Intra-State
Central Tax
State
Tax
UT Integrated
Tax
Tax
Cess
SERIES I No. 11
8.
Payment details
9.
Date
Declaration –
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
CIN
BRN
21ST JUNE, 2017
Amount
I hereby solemnly affirm and declare that the information given herein above is true and correct
to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation/Status:
Instructions for submission of application for extension of validity
1. The application can be filed online before the expiry
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
person, if available
7.
Mobile No.
8.
Email Address
9.
Other ID, if any
(Voter ID No./Passport No./Driving License No./Aadhaar No./Other)
Male/Female/Other
DD/MM/YYYY
633
SERIES I No. 11
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
10.
Reasons for temporary registration
11.
Effective date of registration/temporary ID
12.
Registration No./Temporary ID
(Upload of Seizure Memo/Detention Memo/Any other supporting documents)
>
Signature
Place:
Date:
>:
Designation/Jurisdiction:
Note: A copy of the order will be sent to the corresponding Central/State Jurisdictional Authority.
Form GST REG-13
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies/Embassies/others
State/Union Territory-
PART A
District –
(i) Name of the Entity
(ii) Permanent Account Number of entity, if any (applicable in case of any other
person notified)
(iii) Name of the Authorised Signatory
(iv) Permanent Account Number of Authorised Signatory
(v) Email Address o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t
Premises/Building
Town/City/Village
Block/Taluka
State
District
PIN Code
8.
Bank Account Details (add more if required)
Account Number
IFSC
Type of Account
Bank Name
Branch Address
9.
11.
Place:
Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN
Body/Embassy etc.) shall upload the scanned copy of such documents including the copy of
resolution/power of attorney, authorising the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN
Body/Embassy etc.) shall upload the scanned copy of such documents including the copy of
resolution/power of attorney, authorising the applicant to represent the UN Body/Embassy etc. in
India and link it along with the Unique Identity Number generated and allotted to respective UN
Body/Embassy etc.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-14
[See rule 19(1)]
Application for Amendment in Registration Particulars
(For all types of registered persons)
4. Amendment summary
Sr. No.
21ST JUNE, 2017
Field Name
Effective Date (DD/MM/YYYY)
Reasons(s)
5. List of documents uploaded
(a)
(b)
6. Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of Authorised Signatory
Designation/Status
Instructions for submission of application for amendment
1. Application for amendment shall be submitted online.
2. Changes relating toââ¬â⬢Name of Business, principal place of business, additional place(s) of business
and details of Partners or Directors, Karta, Managing Committee, Board of Trustees, Chief Executive
Officer or equivalent, responsible for day to day affairs of the business which does not warrant
cancellation of registration, are core fields which shall be approved b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
>
âþ
(Name)
(Address)
Registration Number (GSTIN/UIN)
Application Reference No. (ARN)
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST REG-15
21ST JUNE, 2017
[See rule 19(1)]
Date DD/MM/YYYY
Order of Amendment
–
Dated DD/MM/YYYY
This has reference to your application number dated regarding amendment in registration
particulars. Your application has been examined and the same has been found to be in order. The
amended certificate of registration is available on your dashboard for download.
Date:
Place:
Form GST REG-16
[See rule 20]
Application for Cancellation of Registration
1.
GSTIN
2.
Legal name
3.
Trade name, if any
4.
Address of Principal
Place of Business
5.
Address for future
Building No./Flat No.
Signature
Name
Designation
Jurisdiction
correspondence
(including email, mobile
telephone, fax)
6. Reasons for Cancellation
(Select one)
Name of Premises/Building
City/Town/Village
Block/Taluka
Latitude
State
Mobile (with country code)
email
o Discontinuance/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Return Filed
(i) Tax period
(iii) Date
10.
(ii) Application Reference Number
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of
cancellation of registration.
11.
638
Inputs
Description
Inputs contained in semi-
finished goods
Inputs contained in
finished goods
Capital Goods/Plant and
machinery
Total
Details of tax paid, if any
Value of Stock
(Rs.)
Central Tax
State
Tax
UT Tax
Input Tax Credit/Tax Payable
(whichever is higher) (Rs.)
Integrated
Tax
Cess
Payment from Cash Ledger
Sr. No.
Debit Entry
No.
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No.
Debit Entry
No.
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
1.
2.
Sub-Total
Total Amount of Tax Paid
SERIES I No. 11
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
12. Documents uploaded
13.
Verification
I/We <> hereby solemnly affirm and declare that the information given herein above is true and
correct to the be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 new entity in which the applicant proposes to amalgamate
itself shall register with the tax authority before submission of the application for cancellation. This
application shall be made only after that the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the
effective date of surrender of registration falls.
â⬢ Status of the Application may be tracked on the common portal.
âââ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
D/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
Date:
Place:
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.
GSTIN/UIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents uploaded
7.
640
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
SERIES I No. 11
Reference No. –
To
Name
Address
GSTIN/UIN
Application Reference No. (ARN)
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST REG-19
[See rule 22(3)]
Date
Da
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
Reference No.
To
Name
Address
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Signature
Designation
Jurisdiction
Form GST REG-20
[See rule 22(4)]
Date:
641
SERIES I No. 11
GSTIN/UIN
Show Cause Notice No.
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
Date:
21ST JUNE, 2017
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:
Date:
Place:
>
Signature
Designation
Jurisdiction
Form GST REG-21
[See rule 23(1)]
Application for Revocation of Cancellation of Registration
1
GSTIN (cancelled)
2
Legal Name
3
Trade Name, if any
4
Address
(Principal place of business)
5
Cancellation Order No.
6
Reason for can
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lure 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.
SERIES I No. 11
â⬢
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
Any change in the mobile number or the e-mail address of authorised signatory submitted as
amended from time to time, shall be carried out only after online verification through the common
portal in the manner provided.
â⬢ Status of the application can be tracked on the common portal.
No fee is payable for filing application for revocation of cancellation.
Reference No.
To
GSTIN/UIN
(Name of Taxpayer)
(Address)
Form GST REG-22
[See rule 23(2)]
Date
Application Reference No. (ARN)
Date
Order for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation of
registration. Your applicatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pointed date and time, the case will be decided ex parte on the basis of available records and on
merits.
Signature
Name of the Proper Officer
Designation
Jurisdiction
643
SERIES I No. 11
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
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
Date
2.
Application Reference No. (ARN)
3.
GSTIN, if applicable
4.
Information/reasons
5.
List of documents filed
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.
Place
Date
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Signature of Authorised Signatory
Government of India
Form GST REG-25
[See rule 24 (1)]
Certificate of Provisional Registration
1.
Provisional ID
2.
Permanent
Account Number
3.
Legal
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al Excise Registration Number
7 Service Tax Registration Number
8
00
9
10
11
Corporate Identify Number/Foreign
Company Registration
Limited Liability Partnership Identification
Number/Foreign Limited Liability
Partnership Identification Number
Import/Exporter Code Number
Registration under Duty of Excise on
Medicinal and Toiletry Act
12
Others (Please specify)
21ST JUNE, 2017
Registration Number
Date of Registration
10. Details of Principal Place of Business
Building No./Flat No.
Name of the Premises/Building
Locality/Village
State
Latitude
Floor No.
Road/Street
District
PIN Code
Longitude
645
SERIES I No. 11
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
Contact Information
Office Email Address
Mobile Number
10A. Nature of Possession of
Premises
Office-Telephone
Number
Office Fax No.
(Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale
âââ¬ââ⬹ Retail Business
Bonded Warehouse
Service
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ds
HSN Code
Description of Services
HSN Code
SERIES I No. 11
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
13. Total Bank Accounts maintained by you for conducting Business
Sr. No.
Account Number
Type of Account
IFSC
Bank Name
Branch Address
14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
Date of
DD/MM/YYYY
Gender
Birth
Mobile Number
Email Address
Telephone Number
Identity Information
Designation
Permanent
Director Identification Number
Aadhaar Number
Account
Number
Are you a citizen of India?
Passport Number
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Locality/Village
State
15. Details of Primary Authorised Signatory
Road/Street
District
PIN Code
Name
Name of Father/Husband
Date of Birth
Mobile Number
Telephone Number
Identity Information
Designation
DD/MM/YYYY
Gender
Email Address
D
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y 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
Digital Signature/E-Sign
Place
Designation of Authorised Signatory
Date
Instructions for filing of Application for enrolment
1. 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 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. Authorisatio
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1
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
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.
Signature of Authorised Signatory
Designation/Status
Date:
Place:
Instructions for filing online form
â⬢ Enter your Provisional ID and password as provided by the State/Commercial Tax/Central
Excise/Service Tax Department for login on the GST Portal.
â⬢ Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided.
The Email address and Mobile Number would be filled as contact information of the Primary
Authorised Signatory.
â⬢ E-mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change
his user id and password after first login.
â⬢ Taxpayer shall require to fill the information required in the application form related details of
Proprietor/all Partners/Karta/Managing Dir
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ing 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 Body-Chief Executive Officer or his equivalent
Statutory Body-Chief Executive Officer or his equivalent
Others-Person in Charge
2. 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 Person or Body of Individual, Local Authority, Statutory Body and Others etc.
649
SERIES I No. 11
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
21ST JUNE, 2017
3.
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 Re
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ect as specified.
After submitting information electronic signature shall be required. Following person
electronically sign application for enrolment:ââ¬â
can
Constitution of Business
Person who can digitally sign the application
Proprietorship
Proprietor
Managing/Authorised Partners
Partnership
Hindu Undivided Family
Karta
Private Limited Company
Public Limited Company
Society/Club/Trust/AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Managing/Whole-time Directors and Managing
Director/Whole Time Director/Chief Executive Officer
Managing/Whole-time Directors and Managing
Director/Whole Time Director/Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Director and Managing
Director/Whole Time Director/Chief Executive Officer
Managing/Whole-time Director and Managing
Director/Whole Time Director/Chief E
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tification Number, Limited Liability Partnership Identification 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.
Authorised signatory should not be minor.
1.
2.
No fee is applicable for filing application for enrolment.
:
.
Form Number
Form Description
Date of Filing
:
Taxpayer Trade Name
:
Taxpayer Legal Name
:
Provisional ID Number :
Reference No.
ÃŽ¤ÃŽ¿
Provisional ID
It is a system generated acknowledgement and does not require any signature
Name
Address
Application Reference Number (ARN)
Form GST REG-27
[See rule 24(3)]
>
Dated
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated . The application has been examined and the same
has not been found to be satisfactory for the following reasons:-
651
SERIES I No. 11
OFFICIAL GAZETTE –
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he 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
Place:
Date:
652
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Signature
Designation
Jurisdiction
SERIES I No. 11
(i) Provisional ID
(ii) Email ID
(iii) Mobile Number
OFFICIAL GAZETTE ââ¬â GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST REG-29
[See rule 24(4)]
Application for cancellation of provisional registration
Part A
Part B
1. Legal Name (As per Permanent Account Number)
2. Address for correspondence
Building No./Flat No.
Name of Premises/ Building
City/Town/Village/Locality
Block/Taluka
Floor No.
Road/Street
District
PIN
State
3.
Reason for Cancellation
4.
Have you issued any tax invoice during GST regime?
YES
5.
Declaration
21ST JUNE, 2017
NO
6.
(i) I , being of do hereby declare that I am not liable to registr
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l Address
(iv) Mobile Number
(v) Designation/Status
(vi) Relationship with taxable person, if applicable.
6. Functioning status of the business
Y/N
7.
Details of the premises
Open Space Area (in sq m.) – (approx.)
Covered Space Area (in sq m.) – (approx.)
21ST JUNE, 2017
Functioning ââ¬â Y/N
Floor on which business premises located
8. Documents verified
9.
Yes/No
Upload photograph of the place with the person who is present at the place where site
verification is conducted.
10. Comments (not more than
Place:
Date:
Signature
Name of the Officer:
Designation:
Jurisdiction:
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 21st June, 2017.
Notification
38/1/2017-Fin(R&C)(3)
In exercise of the powers conferred by section 146 of the Goa Goods and Services Tax Act,
2017 (Goa Act 4 of 2017) read with section 20 of the Integrated Goods and Services Tax Act,
2017 (Central Act 13 of 2017), the Government of Goa hereby notifies www.g
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