The Manipur Goods and Service Tax Rules, 2017

The Manipur Goods and Service Tax Rules, 2017
05/10/2017-FD(TAX) Dated:- 22-6-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
NOTIFICATION
Imphal, the 22nd June, 2017
No.5/10/2017-FD(TAX) :- In exercise of the powers conferred by section 164 of the Manipur Goods and Service Tax Act, 2017 (3 of 2017), the State Government hereby makes the following Rules, namely:-
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Document 1MANIPUR
GAZETTE
सत्यमेव जयते
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 109
Imphal, Wednesday, June 28, 2017
(Asadha 7, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
NOTIFICATION
Imphal, the 22nd June, 2017
No.5/10/2017-FD(TAX) :- In exercise of the powers conferred by section 164 of the
Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government hereby makes
the following Rules, namely:-
Chapte

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FORM GST CMP-01, duly signed or
verified through electronic verification code, on the common portal, either directly or through
a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later
than thirty days after the said day, or such further period as may be extended by 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
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code, on the common porta

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s behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in
any State or Union territory shall be deemed to be intimation in respect of all other places of
business registered on 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 sub-rule (1) of the said
rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
registration to the applicant and his option to pay tax under section 10 shall be effective from
the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.-(1) The person exercising the option
to pay tax under section 10 shall comply with the following conditions, namely:-
(a)
(b)
(c)
(d)
(e)
(f)
(g)
he is nei

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ion taxable person” on every notice or
signboard displayed at a prominent place at his principal place of business and
at every additional place or places of business.
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(2) The registered 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 o

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tion 10 from the date of the option or from
the date of the event concerning such contravention, as the case may be.
(6) Every person who has furnished an intimation under sub-rule (2) or filed an application
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 s

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axable person, a
person required to deduct tax at source under section 51, a person required to collect tax at
source under section 52 and a person supplying 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 (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 regis

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ally submit an application in Part B of FORM GST REG-01, duly signed or
verified through electronic verification code, along with the documents specified in 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 sub-rule (4), an acknowledgement shall be issued
electronically to the applicant in FORM GST REG-02.
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(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 wit

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l address declared in Part
A of FORM GST REG-01.
(3)
Where the proper officer is satisfied with the clarification, information or documents
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 a

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Where an application for registration has been submitted by the applicant after the
expiry of thirty days from the date of his becoming liable to registration, the effective date of
registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or
sub-rule (5) of rule 9.
(4) Every certificate of registration shall be duly signed or verified through electronic
verification code 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 sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union
territory:- (1) Any person having multiple business verticals

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ction 10, all other business verticals of the said
person shall become ineligible to pay tax under the said section.
A registered person eligible to obtain separate registration 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.
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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 Commissio

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, for registration, duly signed or verified through electronic verification code, in
FORM GST REG-09, at least five days prior to the commencement of business at the
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 relatin

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granted registration, in FORM GST
REG-06, subject to such conditions and restrictions and by such officer as may be notified by
the Central Government on the recommendations of the Council.
15. Extension in period 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

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shall, mutatis mutandis, apply to an application submitted under
sub-rule (3).
(5)
The Goods and Services Tax Identification Number assigned, pursuant to the
verification under sub-rule (4), shall be effective from the date of the order granting
registration under sub-rule (1).
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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

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ubmit an application, duly signed or verified through electronic verification
code, electronically in FORM GST REG-14, along with the documents relating to such
change at the common portal, either directly 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

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nder sub-rule (2) of rule 8.
(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is
either not warranted or the documents furnished therewith are incomplete or incorrect, 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 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

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-finished or
finished goods held in stock and of capital goods held in stock on the date from which the
cancellation of registration is sought, liability thereon, the details of the payment, if any,
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 considered in
case of a taxable person, who has registered voluntarily, before the expiry of a period of one
year from the effective date of registration.
21. Registration to be cancelled in certain cases.-The registration granted to a person is
liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
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(b) issues invoice or bill without supply of goods or s

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under sub-rule (1) of rule 20 or, as the case may be, the date of the
reply to the show cause issued under, cancel the registration, with effect from a date to be
determined by him and notify the taxable person, directing him to pay arrears of any tax,
interest or penalty including the amount liable to be paid under sub-section (5) of section 29.
(4) Where the reply furnished 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
deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.-(1) A registered person, whose
registration is cancelled by the proper officer on his own motion, may submit an application
for revocation of cancellation of registration, in FORM GST REG-21, to such proper
officer, within a period of thirty days from t

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hose specified in clause (a), by an order in FORM GST REG-05, reject the
application for revocation of cancellation of registration and communicate the same to the
applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule
(2), issue 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.
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(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 sour

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igned 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 REG-06 shall
be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall, after serving a
notice to show cause in FORM GST REG-27 and after affording the person concerned a
reasonable opportunity of being heard, cancel the provis

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in a period of thirty days from the appointed day, at his option,
submit an application electronically in FORM GST REG-29 at the common portal for the
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cancellation of registration granted to him and the proper officer shall, after conducting such
enquiry as deemed fit, cancel the said registration.
25. Physical verification of business premises in certain cases.-Where the proper officer is
satisfied that the physical verification of the place of business of a registered person is
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.
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 unde

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where the Karta is absent
from India or is mentally incapacitated from attending to his affairs, by any other adult
member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an
officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory
thereof;
(f) in the case of any other association, 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 office

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clare that the aforesaid business shall abide by the conditions and restrictions specified for
payment of tax under section 10.
9. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed there from.
Place
Date
Signature of Authorised Signatory
Name
Designation Status
15
Form GST CMP -02
[See rule 3(2)]
Intimation to pay tax under section 10 (composition levy)
(For persons registered under the Act)
1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person .
(i)
(ii)
(iii)
Manufacturers, other than manufacturers of such goods as
may be notified by the Government
Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
7. Jurisdiction
8. Declaration –
Centre
State
I hereby decl

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applicabl
e)
1
2
3
4
5
7
8
9
10
1
27
8. Stock of purchases made from unregistered person under the existing law
Sr. No
Name of the
unregistered
person
Address
Bill/
Invoice
No
Date
Value of
Stock
VAT
Central
Excise
Service
Tax (if
applicabl
Total
e
1
2
3
4
5
6
7
8
.
1
2
Total
9. Details of tax
paid
Description
Central Tax
State Tax /
UT Tax
Amount
9
Debit entry no.
17
I
10. Verification
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
18
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
(i)
(ii)
(iii)
Manufacturers, other than manufacturers
of such goods as may be notified by the
Government
Suppliers making supplies refer

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rictions necessary for availing of the composition scheme under section 10 of
the Act. I therefore propose to deny the option to you to pay tax under the said section for the
following reasons: –
1
2
3
☐ You are hereby directed to furnish a reply to this notice within fifteen working days from the date of
service of this notice.
☐ You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to 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
Jurisdiction
Place
Date
Signature
Name of Proper Officer
Designation
20
20
Form GST CMP – 06
[See rule 6(5)]
Reply to the notice to show cause
1.
GSTIN
Details of the show cause
2.
notice
Legal name
3.
4.
5.
Trade name, if any
Address of the Principal
Place of Business
Reply to the notice
6.
Reference no.
Date
7.
List of documents uploaded
Verification
8.
I
hereb

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response to the show cause notice issued vide
Your reply has been examined and the same has not been found
to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied
with effect from > for the following reasons:
>
or
You have not filed any reply to the show cause notice; or
Yoid 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:
>
Signature
Date
Place
Name of Proper Officer
Designation
Jurisdiction
22
22
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

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(xiii) Foreign Limited Liability ☐
Partnership
(xiv) Foreign Company Registered (in India)
☐
Π
(xv) Others (Please specify)
☐
☐
3.
Name of the State
4.
Jurisdiction
State
District
Centre
Sector, Circle, Ward, Unit, etc.
others (specify)
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5.
Option for Composition
Yes
☐
No
☐
6.
Composition Declaration
I h by 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
DD/MM/YYYY
8.
Date on which liability to register arises
DD/MM/YYYY
9.
Are you applying for registration as a casual taxable
person?
Yes
No
10.

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more
registered persons
(ix) Input Service Distributor
(x) Person liable to pay tax u/s 9(5)
(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce
in the ownership of business
(if transferee is not a registered entity)
(v) Death of the proprietor
(if the successor is not a registered entity)
(vi) De-merger
(vii) Change in constitution of business
Indicate existing registrations wherever applicable
Registration number under Value Added Tax
portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or services on
behalf of other taxable person(s)
(xiv) Others (Not covered above) – Specify
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
Corporate Identify Number/Foreign Company Registration
Number
Limited Liability Partnership Identification Number/Foreign
Limited Liabil

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Ÿ
Export
☐
Others (Specify)
☐
17. Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
IFSC
Bank Name
To be auto-populated (Edit mode)
Branch Address
Note Add more accounts
–
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr.
Description of Goods
HSN Code (Four digit)
No.
(i)
(ii)
(v)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No.
(i)
(ii)
Description of Services
26
26
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
Block/Taluka
State
Latitude
(b) Contact Information
Office Email Address
Floor No
Road/Street
District
PIN Code
Longitude
Mobile Number
(c) Nature of premises

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ential Address
Building No/Flat No
Name of the
Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Floor No
Road/Street
District
PIN Code
Country (in case of foreigner
only)
ZIP code
22. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
First Name
Middle Name
Last Name
Name of Father
28
Email address
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Telephone No. with
STD
Designation/Status
Director Identification
Number (if any)
Aadhaar Number
Permanent Account
Number
Are you a citizen of
Yes/No
India?
Passport No. (in case of
foreigners)
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

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affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom
Signature
Place:
Date:
Name of Authorised Signatory
Designation/Status….
30
List of documents to be uploaded:-
1.
2.
3.
4
5
Photographs (wherever specified in the Application Form)
(a) Proprietary Concern – 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)
(g) Local Authority – Chief Executive Officer o

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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 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.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook orthe relevant page of Bank
Statement or Scanned copy of a cancelled cheque containing name of the
Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details
including code.
Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or
copy of Resolution of the Managing Committee or Board of Directors to be filed
in the follow

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d business and all my acts
shall be binding on the business.
Signature
(Name)
Date:
of
Designation/Status:
Authorised
Signatory
Place:
32
32
1.
Instructions for submission of Application for Registration.
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 a person as Authorised Signatory.
4. The fol

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if the authorised representative is enrolled,
otherwise provide details of such person.
6. State specific information are relevant for the concerned State only.
7. Application filed by undermentioned persons shall be signed digitally:-
Sr. No Type of Applicant
Type of Signature required
33
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
Type of Signature required
Digital Signature Certificate (DSC)-
Class-2 and above.
2.
Other than above
Digital Signature Certificate class 2
and above
e-Signature
or
any other mode as may be notified
8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Acknowledgment Receipt
Number will be generated after successful validation of all the filled up information.
9. Status of the applica

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o pay tax under the
said section.
34
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
35
Form GST REG-03
[See rule 9(2)]
Date-
Reference Number:
To
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN):
Notice for Seeking Additional Information / Clarification / Documents
relating to Application for >
Date:
Dated
This is with reference to your > applic

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uploaded
10.
I
Verification
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Place:
Date:
Signature of Authorised Signatory
Name
Designation/Status:
Note:-
1. For new registration, original registration application will be available in editable mode if option 'Yes' is
selected in item 7.
2.For amendment of registration particulars, the fields intended to be amended will be available in editable
mode if option 'Yes' is selected in item 7.
37
Form GST REG-05
Reference Number:
Το
Name of the Applicant
Address –
GSTIN (if available)
[See rule 9(4)]
Date-
Order of Rejection of Application for

dated. The reply has been examined and the
This has reference to your reply filed vide ARN
same has not been found to be satisfactory for the following reasons:
1.
2.
3.
Or
… Therefore, your application is rejected in accordance with the provisions of the Act.
……..

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्यमेव जयते
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
123 :
Annexure A
40
Annexure B
सत्यमेव जयते
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
2.
3.
4.
5.
6.
7.
Photo
Name
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
Name
Designation/Status
Photo
Resident of State
Name
Photo
Designation/Status
Resident of State
Photo
Photo
Photo
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
8.
Photo
Name
9.
10.
41
Photo
Photo
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
42
Form GST REG-07
[See rule 12(1)]
Application for Registration as Tax Deductor at sourc

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(ix) Unlimited Company
☐
(x) Limited Liability Partnership
(xi) Local Authority
☐
(xii) Statutory Body
(xiii) Foreign Limited Liability
Partnership
☐
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
☐
3
Name of the State
=
4
Jurisdiction –
State
District
Centre
Sector/Circle/Ward /Charge/Unit
etc.
☐
☐
☐
5
6.
Type of registration
Government (Centre / State/Union Territory)
Tax Deductor
Tax Collector
Center
State/UT
7.
Date of liability to deduct/collect tax
DD/MM/YYYY
8.
(a) Address of principal place of business
☐
☐
☐
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
43
Floor No.
Road/Street
District
State
Longitude
PIN Code
(b) Contact Information
Office Email Address
Office Telephone number
Mobile Number
(c)
Nature of possession of premises
Office Fax Number
Own
Leased
9.
Have you obtained any other
Rented
Consent
Yes
Shared
No
Others(specify)
registrations und

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ber
Are you a citizen of India? Yes/No
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Residential Address (Within the Country)
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Note Add more…
Floor No
Road/Street
District
PIN Code
14.
Consent
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 authentication. “Goods
and Services Tax Network” has informed me that identity information would only be used for validating identity of
the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
15.
45
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
Place:Name of DDO/Person responsible for deducting tax/collecting ta

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reement 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 ofapplication for registration as Tax Deductor/Tax Collector.
1. Enter name of Tax Deductor/Tax Collector as recorded on Tax Deduction and Collection Account Number/
Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent
Account Number shall be verified with Income Tax database.
2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for
deducting tax/collecting tax for verification and future communication which will be verified through One Time
Passwords to be sent separately, before filling up of the

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ation for registration.
8. Authorised shall not be a minor.
Reference No
Το
Name:
Address:
47
Form GST REG-08
[See rule 12(3)]
Date:
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 under the Act.
Whereas no reply to show cause notice has been filed; or
Whereas on the day fixed for hearing you did not appear; or
Whereas your reply to the notice to show cause and submissions made at the time of hearing have been
examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following
reason(s).
1.
2.
The effective date of cancellation of registration is >.
You are directed to pay the amounts mentioned below on or before – (date) failing which the amount will be
recovered in accordance with the provisions of the Act and rules made thereunder.

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ils of Authorised Signatory (should be a resident of India)
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
Address Line 2
Address line 3
Period for which registration
From
To
i
2.
is required
DD/MM/YYYY
DD/MM/YYYY
49
49
Estimated Turnover(Rs.)
Estimated Tax Liability (Net) (Rs.).
3
Turnover Details
Intra-State Inter-State
Central State
Tax Tax
UT Tax
Integrated Tax Cess
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity – Address of the Office)
Address Line 1
Address Line 2
Address Line 3
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
Address of Principal Place of Business in India
Building No./Flat No.
Name of the Premises/Building
City/Town/Village/Locality
Block/Taluka
Latitude
State
Mobile Number
E mail Address
Details of Bank Account in India
Account
Floor No.
Road/Street
District
Longitu

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ent with any document in support of the ownership of
the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of
the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
same documents may be uploaded.
Proof of Non-resident taxable person:
Scanned copy of the passport of the Non-resident taxable person with VISA details. In case of a
business entity incorporated or established outside India, the application for registration shall be
submitted along with its tax identification number or unique number on the basis of which the
entity is identified by the Government of that country or it's Permanent Account Number, if
available.
Bank Account related proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
Scanned

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ct. All his actions in relation to this
business will be binding on me/ us.
Signature
of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory Acceptance as an authorised signatory
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
Place:
Date:
Designation/Status:
51
Instructions for submission of application for registration as Non-Resident Taxable Person.
1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
2. The applicant shall apply at least Five days prior to commencement of the business at the common
portal.
3. The applicant needs to provide Email Id and Mobile Number for verification and future communication
which will be verified through One Time Passwords to be sent separately, before filling up Part-B of
the application.
4. The app

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can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
1.
52
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
(i) Legal Name of the person
Part-A
State/UT-
District-
(ii) Permanent Account Number of the person, if any
(iii) Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(iv) Name of the Authorised Signatory
(v) Permanent Account Number of the Authorised Signatory
(vi) Email Address of the Authorised Signatory
(vii) Mobile Number of the Authorised Signatory (+91)
Note-Relevantinformation submitted above is subject to online verification, where practicable, before
proceeding to fill up Part-B.
Part-B
Details of Authorise

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se online recipient located in taxable territory and deposit the same with
Government of India.
Signature
Place:
Date:
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
2.
3
3
Proof of Place of Business in India:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent/Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(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

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:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that > to act as an authorised signatory for
the business > for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20_.
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Status Signature
Acceptance as an authorised signatory
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.
(Name)
Date:
Designation/Status
Signature of Authorised Signatory Place
55
Form GST REG-11
[See rule 15(1)]
Application for extension of registration period by casual/non-resident taxable person
1. GSTIN
2. Name (Legal)
3. Trade Name, if any
2345
Address
Period of Validity (original)
6. Period f

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n Number
56
Form GST REG-12
[See rule 16(1)]
Date:
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
business premises are given as under:
Details of person to whom temporary registration granted
Name and Legal Name, if applicable
1.
Gender
2.
Father's Name
3.
Date of Birth
4.
Address
5.
the Person
of Building No./ Flat No.
Floor No.
Name of Premises/Building
Road/Street
Town/City/Locality/ Village
Block / Taluka
District
State
PIN Code
Permanent Account Number of the person, if
6.
available
Mobile No.
7.
Email Address
8.
Other ID, if any
9.
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)
10.
Reasons for temporary registration
Male/Female/Other
DD/MM/YYYY
57
Effective date of registration/temporary ID
11.
Registration No./Tempo

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ntact Information
Email Address
Fax Number
7. Details of Authorised Signatory, if applicable
Longitude
PIN Code
Telephone number
Mobile Number
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation/Status
Permanent Account Number
59
Director Identification
Number (if any)
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of
foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
Road/Street
District
State
PIN Code
8
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Or
9.
Branch Address
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

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portal or registration can be granted suo-moto by proper
officer.
âš« The application filed on the common portal is required to be signed electronically or through any other
mode as specified by the Government.
• The details of the person authorised by the concerned entity to sign the refund application or otherwise,
should be filled up against the “Authorised Signatory details” in the application.
1. GSTIN/UIN
61
Form GST REG-14
[See rule 19(1)]
Application for Amendment in Registration Particulars
(For all types of registered persons)
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No Field Name
Effective
(DD/MM/YYYY)
Date
Reasons(s)
5. List of documents uploaded
(a)
(b)
(c)
6. Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom
Place:
Signature
Name of Authorised Signatory
Date: Designation / Status:
19
62
Instructio

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mation related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validatedonline by the system and ApplicationReference
Number (ARN) will be generated after successful validation of necessary field.
7. Status of the application can be tracked on the common portal.
8.
No fee is payable for submitting application for amendment.
9. Authorised signatory shall not be a minor.
Reference Number – >
Το
(Name)
(Address)
Registration Number (GSTIN/UIN)
63
Form GST REG-15
[See rule 19(1)]
Date – DD/MM/YYYY
Application Reference No. (ARN)
Dated – DD/MM/YYYY
Order of Amendment
This has reference to your application number dated – regarding amendment in registration 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.
Signature
Date
Place
Name
Designation
Jurisdiction
64
Form GST REG-16
[See rule 20]
Application f

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cipal
Building No./ Flat No.
Place of Business
Name of Premises/ Building
City/Town/Village
Floor No.
Road/Street
District
Block/Taluka
Latitude
Longitude
State
Mobile (with country code)
email
8.
Date from which registration is to be cancelled.
9
Particulars of last Return Filed
(i)
Tax period
(ii)
Application Reference Number
(iii)
Date
10.
11.
55
65
PIN Code
Telephone
Fax Number
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
Description
Input Tax Credit/Tax Payable (whichever is
higher) (Rs.)
Value
of
Stock Central
(Rs.)
Тах
State
Tax
UT Tax
Integrated
Tax
Cess
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
Details of tax paid, if any
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 Ta

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ted Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Proprietor
Managing / Authorised Partners
Karta
Managing / Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the
concerned tax authorities. The 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.
Befo

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g days from the date of
service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Place:
Date:
Signature
Designation
Jurisdiction
1.
88
68
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
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
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.
7.
Verification
I
Signature of Authorised Signatory
Designation/Status
Place
Date
Name
Reference No. –
To
69
Form GST REG-19
[See rule 22(3)]
Name
Address
GSTIN/UIN
App

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sions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Signature
Designation
Jurisdiction
Reference No. –
To
70
Form GST REG-20
[See rule 22(4)]
Date
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
Place:
Date:
>
Signature
Designation
Jurisdiction
71
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 cancellation
7
Details of last return filed
Period of Return
Application
Ref

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tax in terms of such returns has been paid along with any amount payable towards
interest, penalty and late fee payable in respect of the said returns.
Any change in the mobile number or the e-mail address of authorised signatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
•
Status of the application can be tracked on the common portal.
No fee is payable for filing application for revocation of cancellation.
Reference No. –
Το
GSTIN/UIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
72
Form GST REG-22
[See rule 23(2]
Date
Date
Order for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your
application has been examined and the same has been found to be in order. Accordingly, your registration is
restored.
Date
Place
Signature
Name of Proper officer
(Designation)
Juris

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24
[See rule 23(3)]
Reply to the notice for rejection of application for revocation of cancellation of registration
1. Reference No. of Notice
Date
2.
Application Reference No.
(ARN)
Date
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.
Signatureof Authorised Signatory
Place
Date
Name
Designation/Status
75
सत्यमेव जयते
Government of India
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
1.
GSTIN
2.
Permanent Account
Number
3.
Legal Name
4.
Trade Name
5.
Registration Details under Existing Law
(a)
(b)
(c)
。。
Act
Registration Number
Date
This is a Certificate of Provisional Registration issued under the provisions of the Act.
76
Form GST REG-26
[See rule 24(2)]
Application f

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on Number
Date of Registration
77
10. Details of Principal Place of Business
Building No. /Flat No.
Name of the Premises/Building
Locality/Village
State
Latitude
Contact Information
Office Email Address
Mobile Number
Floor No
Road/Street
District
PIN Code
Longitude
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10A. Nature of Possession of Premises
10B. Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
о
Bonded Warehouse
Service Provision
Office/Sale Office
о
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD),
0
Works Contract
Others (Specify)
о
11. Details of Additional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Latitude (Optional)
Floor No
Road/Street
District
PIN Code
Longitude(Optional)
Contact Information
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Office Telephone

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dia?
Residential Address
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Director Identification Number
Aadhaar Number
Passport Number
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth
Mobile Number
Telephone Number
Identity Information
Designation
Floor No
Road/Street
District
PIN Code
DD/MM/
YYYY
Gender
Email Address
Director Identification Number
Permanent Account Number
Are you a citizen of India?
Residential Address
Building No/Flat No
79
Aadhaar Number
Passport Number
Name of the Premises/Building
Locality/Village
State
Add More
List of Documents Uploaded
Floor No
Road/Street
District
PIN Code
A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
provision to upload relevant document against each entry in the list. (Refer instruction)
16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods

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rolment under clause (a), the said person shall be granted registration on a provisional basis
and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
Identification Number therein, shall be made available to him on the common portal:
3. Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I-
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc)
1. >
80
60
2.
3.
hereby solemnly affirm and declare that >> to act as an authorised
signatory for the business > for
which application for registration is being filed/ is registered under the Central Goods and Service Tax Act,
2017.
All his actions in relation to this business will be bindin

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id and password after first login.
• Taxpayer shall require to fill the information required in the application form related details of
Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
•
Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are also required to be filled.
Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per
Annexure specified. Documents required to be uploaded as evidence are as follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
Partnershi

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wn premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above-
A copy of the Consent Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
4
Bank Account Related Proof:
5
.
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
For each Authorised Signatory: Letter

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lted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
Application is required to be mandatorily digitally signed as per following:-
Sl. No
1.
Type of Applicant
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Digital Signature required
Digital Signature Certificate(DSC)
Class 2 and above
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2
and above
e-Signature
Note: 1. Applicant shall require to register their DSC on common portal.
2. e-Signature facility will be available on the common portal for Aadhar holders.
All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan
Identif

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nd the
same has not been found to be satisfactory for the following reasons:-
1
2
You are hereby directed to show cause as to why the provisional registration granted to you
shall not be cancelled.
Date
Place
Signature
Name of the Proper Officer
Designation
Jurisdiction
55
85
Reference No. –
Το
Form GST REG-28
[See rule 24(3)]
>
Name
Address
GSTIN/Provisional ID
Application Reference No. (ARN)
Dated – DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated – in response to the notice to show cause dated .
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your provisional registration is liable to be cancelled for following reason(s).
1.
2.
Determination of amount payable pursuant to cancellation of provisional registration:
Accordingly, the amou

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on
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed.
Aadhaar Number
Full Name
Designation / Status
Place
Date
Permanent Account Number
Signature of Authorised Signatory
DD/MM/YYYY
87
Form GST REG-30
[See rule 25]
Form for Field Visit Report
Center Jurisdiction (Ward/Circle/Zone)
Name of the Officer:->
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN-
Task Assigned by:-
Date and Time of Assignment of task:-
Particulars
Date of Visit
Sr. No.
1..
Time of Visit
2.
Location details
3.
Input
4.
5.
(i)
(ii)
Latitude
North Bounded By
West-Bounded By
Whether address is same as mentioned in
application.
Particulars of the person available at the
time of visit
Name
Father's Name
Longitude
–
South Bounded By
East-Bounded By
Y/N
(iii)
Residential Address
(iv)
Mobile Number
(v)
(vi)
Designation / Status
Relationship with taxable
person, if
applicable.
Functioning

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