The Punjab Goods and Service Tax Rules, 2017
GSR.021/P.A.5/2017/S.164/2017. Dated:- 29-6-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
NOTIFICATION
The 29th June, 2017
No. GSR.21/P.A.5/2017/S.164/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title and Commencement.- (1) These rules may be called the Punjab Goods and Services Tax Rules, 2017.
(2) They shall be deemed to have come into force with effect from 23rd June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of t
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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 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 fi
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mation 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) 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
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)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, 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
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ectly 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 Permanent Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levyunder section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall p
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stered 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 Service Distributor shall make a separate application for registration as such Input Service Distributor.
(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of
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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 deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished
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cant in response to the notice issued under subrule (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 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 bu
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gh 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 within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of section 2;
(b) the business vertic
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registration shall, mutatis mutandis, apply to an application submittedunder 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 provisionsofsection 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 REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon anenquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registra
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istration 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 referencenumber by the common portal for makingan 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 submittedunder this rule.
(4) The application for registration made by a non-resident taxable person shall be duly signed or verified through electronic verification code by his authorised signatory who shall be a person resident in India having a valid Permanent Accoun
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ds 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 registration grantedunder sub-rule (1) shall be effective from the date of such order granting registration.
(3) Every person to whom a temporary registration has
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erson 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 certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Every registered pe
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ss 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 registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to an
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ST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the saidnotice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnishareply to the notice to show cause,issued under subrule (2), in FORM GST REG-04, within a period of seven working days from the date of the serviceof 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,-
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show
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irty 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
(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a
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tion 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 registeredperson, 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 to furnish returns, unless such re
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ause 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 FORMGSTREG-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 ofthe receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existinglaw.- (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 email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
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h 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 orcomplete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under subrule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.
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ness premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of aregistered 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 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 reg
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l 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 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 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.
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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.
Chapter II
COMPOSITION RULES
Intimation for composition levy.- (1) Any person who has been granted registration
on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax
under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed
or verified through electronic verification code, on the common portal, either directly or
through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not
later than thirty days after the said day, or such further period as may be extended by 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 app
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an intimation under sub-rule (1) to pay tax under section 10 shall
furnish the details of stock, including the inward supply of goods received from unregistered
persons, held by him on the day preceding the date from which he opts to pay tax under the
said section, electronically, in FORM GST CMP-03, on the common portal, either directly or
through a Facilitation Centre notified by the Commissioner, within a period of sixty days from
the date on which the option for composition levyis exercised or within such further period as
may be extended by the Commissioner in this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in
any State or Union territory shall be deemed to be an intimation in respect of all other places
of business registered on the same Permanent Account Number.
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 intimatio
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, 1939 SAKA)
187
(c) the goods held in stock by him have not been purchased from anunregistered
supplier and where purchased, hepaysthetax under sub-section (4) of section 9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward
supply of goods or services or both;
(e) he was not engaged in the manufacture of goods as notified under clause (e) of
sub-section (2) of section 10, during the preceding financial year;
(f) he shall mention the words “composition taxable person, not eligible to collect tax
on supplies” at the top of the bill of supply issued by him; and
(g) he shall mention the words ââ¬Åcomposition taxable personâ⬠on every notice or
signboard displayed at a prominent place at his principal place of business and at every
additional place or places of business.
(2) The registered person paying tax under section 10 may not file a fresh intimation every
year and he may continue to pay tax under the said section subject to the provisions of
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istered person was not
eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions
of this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show
cause within fifteendays 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 totheshowcausenoticeissuedundersub-rule (4) from the
registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM
GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the
reply, or denying the option to pay tax under section 10 from the date of the option or from
the date of the event concerning such contravention, as the case may be.
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
(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
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composition levyunder 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:-
Sl. No. Category of registered persons
(1)
(2)
1
Rate of tax
(3)
Manufacturers, other than manufacturers of such
goods as may be notified by the Government
one per cent.
2
Suppliers making supplies referred to in
clause (b) of paragraph 6 of Schedule II
two and a half per cent.
3
Any other supplier eligible for composition levyunder
section 10 and the provisions of this Chapter
half per cent.
Chapter III
8.
REGISTRATION
Application for registration.- (1) Every person, other than a non-resident taxable
person, a person required to deduct tax at source under section 51, a person required to
collect tax at source under section 52 and a person supplying online information and database
access or retrieval services from a place outside India to a non-taxable online recipient
referred to in secti
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rvice Distributor.
(2) (a) The Permanent Account Number shall be validated online by the common portal
from the database maintained by the Central Board of Direct Taxes.
(b) The mobile number declared under sub-rule (1) shall be verified through a one-
time password sent to the said mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a separate
one-time password sent to the said e-mail address.
(3) On successful verification of the Permanent Account Number, mobile number and e-
mail address, a temporary reference number shall be generated and communicated to the
applicant on the said mobile number and e-mail address.
(4) Using the reference number generated under sub-rule (3), the applicant shall
electronically submit an application in Part B of FORM GST REG-01, duly signed or
verified through electronic verification code, along with the documents specified in the said
Form at the common portal, either directly or through a Facilitation Centr
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the said rule, or where the
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
proper officer requires any clarification with regard to any information provided in the
application or documents furnished therewith, he may issue a notice to the applicant
electronically in FORM GST REG-03 within a period of three working days from the date
of submission of the application and the applicant shall furnish such clarification, information
or documents electronically, in FORM GST REG-04, within a period of seven working
days from the date of the receipt of such notice.
Explanation. For the purposes of this sub-rule, the expression ââ¬Åclarificationâ⬠includes
modification or correction of particulars declared in the application for registration, other
than Permanent Account Number, State, mobile number and e-mail address declared in Part
A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents
furnished by the applic
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2) of
section 25, where the application for grant of registration has been approved under rule 9, a
certificate of registration in FORM GST REG-06 showing the principal place of business
and additional place or places of business shall be made available to the applicant on the
common portal and a Goods and Services Tax Identification Number shall be assigned subject
to the following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity code; and
(d)
one checksum character.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
191
(2) The registration shall be effective from the date on which the person becomes liable to
registration where the application for registration has been submitted within a period of thirty
days from such date.
(3) Where an application for registration has been submitted by the applicant after the
expiry of thirt
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als under sub-section
(2) of section 25 shall be granted separate registration in respect of each of the verticals
subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of
section 2;
(b) the business vertical of a taxable person shall not be granted registration to pay
tax under section 10 if any one of the other business verticals of the same person is
paying tax under section 9;
(c) all separately registered business verticals of such person shall pay tax under the
Act on supply of goods or services or both made to another registered business vertical
of such person and issue a tax invoice for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where any business
vertical of a registered person that has been granted a separate registration becomes ineligible
to pay tax under section 10, all other business verticals of the said person shall become
ineligible to pay tax under the sa
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istration 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 anenquiry or pursuant to any other proceeding under the Act, the
proper officer is satisfied that a person to whom a certificate of registration in FORM GST
REG-06 has been issued is no longer liable to deduct tax at source under section 51 or
collect tax at source under section 52, the said officer may cancel the registration issued
under sub-rule (2) and such cancellation shall be communicated to the said person electronically
in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for the
cancellation of registration.
13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable
person shall electronically submit an application, along with a self-attested copy of his valid
passport, for registration, duly signed or verifie
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tration
shall, mutatis mutandis, apply to an application submittedunder this rule.
(4) The application for registration made by a non-resident taxable person shall be duly
signed or verified through electronic verification code by his authorised signatory who shall
be a person resident in India having a valid Permanent Account Number.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
193
14. Grant of registration to a person supplying online information and database
access or retrieval services from a place outside India to a non-taxable online
recipient. (1) Any person supplying online information and database access or retrieval
services from a place outside India to a non-taxable online recipient shall electronically
submit an application for registration, duly signed or verified through electronic verification
code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation
Centre notified by the Commissioner.
(2) The applicant referred to in sub
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er 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 grantedunder 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 ninetydays from the date of the grant of such registration, submit an
application for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be submitted within a period of
thirty days from the date of the issuance of the order upholding the liability to registration by
the Appellate Authority.
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certific
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e 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
registration in a prominent location at his principal place of business and at every additional
place or places of business.
(2) Every registered person shall display his Goods and Services Tax Identification Number
on the name board exhibited at the entry of his principal place of business and at every
additional place or places of business.
19. Amendment of registration.- (1)Where there is any change in any of the particulars
furnishedin the application for registration in FORM GST REG-01 or FORM GST
REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number
in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity
Number or as amended from time to time
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UNE 30, 2017
(ASAR 9, 1939 SAKA)
195
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 specified in clause
(a), the certificate of registration shall stand amended upon submission of the application
in FORM GST REG- 14 on the common portal;
(d) where a change in the constitution of any business results in the change of the
Permanent Account Number of a registered person, the said person shall apply for
fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of the
authorised signatory submitted under th
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eply 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 the date of submission of the
application, or
(b) within a period of seven working days from the date of the receipt of the reply to
the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the amended
certificate shall be made available to the registered personon the common portal.
196
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
20. Application for cancellation of registration.- A registered person, other than a
person to whom a registration has been granted under rule 12 or a person to whom a Unique
Identity Number has been granted under rule 17, seeking cancellation of
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ranted 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 the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe
that the registration of a person is liable to be cancelled under section 29, he shall issue a
notice to suchperson in FORM GST REG-17, requiring him to show cause, within a period
of seven working days from the date of the service of such notice, as to why his registration
shall not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in
FORM GST REG-18 within the period specified in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is
no lo
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registration.- (1) A registeredperson, 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 to furnish returns, unless such returns are
furnished and any amount due as tax, in terms of such returns, has been paid along with any
amount payable towards interest, penalty and late fee in respect of the said returns.
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that
there are sufficient grounds for revocation of cancellation of registration, he shall revoke the
cancellation o
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ified in sub-rule (2)
within a period of thirty days from the date ofthe receipt of such information or clarification
from the applicant.
24. Migration of persons registered under the existinglaw.- (1) (a) Every person,
other than a person deducting tax at source or an Input Service Distributor, registered under
an existing law and having a Permanent Account Number issued under the provisions of the
Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-
mail address and mobile number, either directly or through a Facilitation Centre notified by
198
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a
provisional basis and a certificate of registration in FORM GST REG-25, incorporating the
Goods and Services Tax Identification Number therein, shall be made available to him on the
common portal:
Provided that a taxable person who has been
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portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct orcomplete, the proper officer shall, after serving a
notice to show cause in FORM GST REG-27 and after affording the person concerned a
reasonable opportunity of being heard, cancel the provisional registration granted under sub-
rule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG-27 can be withdrawn
by issuing an order in FORM GST REG- 20, if it is found, after affording the person an
opportunity of being heard, that no such cause exists for which the notice was issued.
(3A) Where a certificate of registration has not been made available to the applicant on the
common portal within a period of fifteen days from the date of the furnishing of information
and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under
sub-rule (3) within the said period, the registration s
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her 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 return furnished online shall be signed or verified through
elect
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y thereof;
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
in the case of a trust, by 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 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.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
201
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 appo
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o 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)
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.
6. Financial Year from which composition scheme is opted
7. Jurisdiction
8.
Declaration –
Centre
State
|I
I hereby declare that the aforesaid business shall abide by the conditions and restrictions
specified for paying tax under section 10.
9.
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.
Signature of Authorised Signatory
Name
Place
Date
Designation / Status
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 19
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scription
Central Tax
State Tax /
UT Tax
10. Verification
Amount
Debit entry no.
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
(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.
6.
Nature of Business
7.
Date from which withdrawal from composition scheme
is sought
DD
MM YYYY
8.
Jurisdiction
Centre
State
9. Reasons for withdrawal from composition scheme
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR
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u are hereby directed to furnish a reply to this notice withinfifteen working days
from the date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at
HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on
the appointed date and time, the case will be decided ex parte on the basis of available
records and on merits
Place
Date
Signature
Name of Proper Officer
Designation
Jurisdiction
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST CMP – 06
[See rule 6(5)]
Reply to the notice to show cause
207
1.
GSTIN
2.
Details of the show cause
notice
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
Reference no.
Date
8. Verification
I
hereby
solemnly affirm and declare that the information given
herein above is true and correct to the best of
myknowledge and belief and nothing has been concealed
t
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to be satisfactory and, therefore, your option to pay tax under
composition schemeis hereby denied with effect from >> for the following reasons:
>
or
You have not filed any reply to the show cause notice; or
You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition schemeis hereby denied with effect
from > for the following reasons:
>
Date
Place
Signature
Name of Proper Officer
Designation
Jurisdiction
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST REG-01
[See rule 8(1)]
Application for Registration
209
(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-
District –
(i) Le
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India)
ãâ⬦Â
3.
Name of the State
4.
Jurisdiction
5. Option for Composition
State
District
Centre
Sector, Circle, Ward, Unit,
etc. others (specify)
Yes
No
6.
210
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Composition Declaration
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
9.
Are you applying for registration as a
casua 1 taxable person?
Yes
10. If selected 'Yes' in Sr. No. 9, period for
which registration is required
From
DD/MM/YYYY
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/s 9(5)
of goods or services u/s 9(3)
or 9(4)
(iv) Transfer of business which
(xi)
Taxableperson supplying through
includes change in the
e-Commerce portal
ownership of business
(if transferee is not a
registered entity)
(v) Death of the proprietor
(xii)
Voluntary Basis
(if the successor is not a
registered entity)
(vi) De-merger
(vii) Change in constitution of
business
(xiii)
Persons supplying goods and/or
services on behalf of other
taxable person(s)
(xiv) Others (Not covered above)-Specify
15. 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
Corporate Identify Number/Foreign Company
Registration Number
Limited Liability Partnership Identification Number/
Foreign Limited Liability Partnership Identification Number
Importer/Export
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Export
Others (Specify)
âËÅÂ
ÃâÂÃââ⬢ÃâÂ
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
Bank Name
Branch Address
IFSC
To be auto-populated (Edit mode)
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr. No.
Description of Goods
HSN Code (Four digit)
(i)
(ii)
(v)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No.
Description of Services
HSN Code (Four digit)
(i)
(ii)
(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
Block/Taluka
State
Latitude
PIN Code
Longitude
(b) Contact Information
Office Email Address
M
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n case of foreigners)
India?
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
22. Details of Authorised Signatory
Checkbox for Primary
Authorised Signatory
Details of Signatory No. 1
Floor No
Road/Street
District
PIN Code
ZIP code
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
| Email address
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case
Are you a citizen of India?
Yes/No
of foreigners)
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
23. Details of Authorised Representative
Enrolment ID, if available
Floor No
Road/Street
District
PIN Code
Provide following details, if enrolment ID is
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will be shared with Central
Identities Data Repository only for the purpose of authentication.
27. Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is
true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom
Place:
Date:
Signature
Name of Authorised Signatory
Designation/Status……..
List of documents to be uploaded:-
1.
Photographs (wherever specified in the Application Form)
(a) Proprietary Concern – Proprietor
(b) Partnership Firm / Limited Liability Partnership ââ¬â 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
2.
3.
4
5
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
217
(f) Association of Persons or Bod
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r 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 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
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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
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.
Place:
Date:
Signature of Authorised Signatory
(Name)
Designation/Status:
1.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Instructions for submission of Application for Registration.
219
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 fill
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esignated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please select your
authorised representative from the list available on the common portal if the authorised
representative is enrolled, otherwise provide details of such person.
220
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
6.
7.
State specific information are relevant for the concerned State only.
Application filed by undermentioned persons shall be signed digitally:-
Sr. Type of Applicant
1. Private Limited Company
Public Limited Company
Type of Signature required
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership Digital Signature Certificate (DSC)- Class-2
2.
Other than above
8.
and above.
Digital Signature Certificate class 2 and above
e-Signature
or
any ot
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e application which can be used for filling up details in PART-
B of the application. TRN will be available on the common portal for a period of 15 days.
15.Any person who applies for registration under rule 8 may give an option to pay tax under
section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to
pay tax under the said section.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST REG-02
[See rule 8(5)]
Acknowledgment
221
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*
: Date
: Challan Identification Number
: Amount
It is a system generated acknowledgement and does not requi
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Proper Officer:
Designation:
Jurisdiction:
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for >
223
1.
Notice details
2.
Application details
Reference No.
Date
Reference No
Date
3.
GSTIN, if applicable
4.
Name of Business (Legal)
5.
Trade name, if any
6.
Address
7.
Whether any modification in the application for registration or
Yes
fields is required.-
No
(Tick one)
8.
Additional Information
9.
List of Documents uploaded
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.
Signature of Authorised Signatory
Name
Designation/Status:
Place:
Date:
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 amend
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= = = = = = = =
e, if any
3.
Constitution of Business
4.
Address of Principal
Place of Business
5.
Date of Liability
6. Period of Validity
(Applicable only in case
of Non-Resident
taxable person or
Casual taxable person)
DD/MM/YYYY
From
DD/MM/YYYY
ÃŽ¤ÃŽ¿
DD/MM/YYYY
7. Type of Registration
8.
Particulars of Approving Authority
Centre
Name
State
Signature
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.
226
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Annexure A
Details of Additional Places of Business
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No. Address
1
2
3
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
227
Annexure B
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
Photo
2.
Photo
3.
4.
Photo
5.
Photo
Name
Designation
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vidual in case of Proprietorship concern)
(iii) Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account Number
is not available)
(iv) Email Address
(v) Mobile Number
–
Note Information submitted above is subject to online verification before proceeding
to fill up Part-B.
Part -B
Constitution of Business (Please Select the Appropriate)
1
Trade Name, if any
2
(i)
Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
âËÅÂ
(xiii) Foreign Limited Liability
Partnership
(xv) Others (Please specify)
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association
of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered
(in India)
ãâ⬦Âãâ⬦Âãâ⬦Â
ÃâÂÃâŸÃâÂÃâŸÃâÂÃââ⬢ÃâÂ
230
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
3
Name o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
educting tax/collecting tax
231
Particulars
Name
Father's Name
Photo
Date of Birth
Mobile Number
First Name
Middle Name Last Name
DD/MM/YYYY
Gender
Email address
Telephone No. with STD
Designation/Status
Director Identification Number (if any)
Permanent Account Number
Are you a citizen of India? Yes/No
Residential Address
Aadhaar Number
Passport No. (in case of Foreigners)
Building No/Flat No
Name of the Premises/Building
State
Floor No
Locality/Village
PIN Code
13. Details of Authorised Signatory
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
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Director Identification
Permanent Account Number
Are you a citizen of India? Yes/No
Number (if any)
Aadhaar Number
Passport No. (in case of foreigners)
232
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Floor No
Road/Street
District
PIN Co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o a department or establishment
of the Central Government or State Government or Local Authority or Governmental
agencies):-
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt
or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership
of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or
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 poss
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
234
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
4.
The application filed by undermentioned persons shall be signed digitally.
Sr. No Type of Applicant
Digital Signature required
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership Digital Signature Certificate(DSC)
2.
Other than above
5.
class 2 and above
Digital Signature Certificate class 2 and
above, e-Signature or any other mode as
specified or as may be notified.
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 sha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hereunder.
(This order is also available on your dashboard).
Head
Tax
Interest
Penalty
Others
Total
Integrated tax Central tax State tax
UT Tax
Cess
Signature
Name
Designation
Jurisdiction
236
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST REG-09
[See rule 13(1) ]
Application for Registration of Non Resident Taxable Person
Part -A
State /UT-
District –
(i)
(ii)
Legal Name of the Non-Resident Taxable Person
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 verifi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e/Locality
Floor No.
Road/Street
District
Block/Taluka
Latitude
State
Mobile Number
E mail Address
Details of Bank Account in India
Account Number
Bank Name
Longitude
PIN Code
Telephone Number
Fax Number with STD
Type of account
Branch Address
IFSC
238
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
7
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per
the field values in the form
8
Place:
Date:
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.
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:
2.
(a) For own premises –
Any document
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the Government of that country
or it's Permanent Account Number, if available.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
3
Bank Account related proof:
239
4
Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement
or Scanned copy of a cancelled cheque containing name of the Proprietor or Business
entity, Bank Account No., MICR, IFSC and Branch details including code.
Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or
copy of Resolution of the Managing Committee or Board of Directors to be filed in the
following format:Declaration for Authorised Signatory (Separate for each signatory)
(Details 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 ..
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e applicant shall apply at least Five days prior to commencement of the business at
the common portal.
3.
4.
5.
The applicant needs to provide Email Id and Mobile Number for verification and future
communication which will be verified through One Time Passwords to be sent separately,
before filling up Part-B of the application.
The applicant needs to upload the scanned copy of the declaration signed by
theProprietor/all Partners /Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc. in case the business
declares a person as Authorised Signatory.
Sr. No
The application filed by the under-mentioned persons shall be signed digitally:-
Digital Signature required
1.
Type of Applicant
Private Limited Company
Digital Signature Certificate(DSC)
class 2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
6.
Dig
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ied 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 Authorised Signatory (shall be resident of India)
1.
First Name
Middle Name
Photo
Gender
Male/Female / Others
Designation
Date of Birth
DD/MM/YYYY
Father's Name
Nationality
Aadhaar, if any
Last Name
Address line 1
Address of the Authorised Signatory
Address line 2
Address line 3
2.
Date of commencement of the online
service in India.
DD/MM/YYYY
3
242
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Uniform Resource Locators (URLs) of the website through which taxable services
are provided:
1.
2.
3…
4
Jurisdiction
5
6
7
Details of Bank Account
Account Number
Bank Name
Documents Uploaded
Center
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pt 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.
2.
Proof of :
3
4
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
243
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
Scanne
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n charge.
S. No. Full Name
Designation/Status
Signature
1.
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.
Place
Date:
Signature of Authorised Signatory
(Name)
Designation/Status
244
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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
4.
Address
5.
Period of Validity (original)
From
6.
Period for which extension
DD/MM/YYYY
From
To
DD/MM/YYYY
To
is requested.
DD/MM/YYYY
DD/MM/YYYY
7.
Turnover Details for the extended
period (Rs.)
Inter-State
Intra-State
Tax
Tax
Tax
Tax
Estimated Tax Liability (Net) for the
extended period (Rs.)
Central State UT Integrated Cess
8.
Payment details
Date
CIN
9.
Declaration –
BRN
Amount
I hereby solemnly affirm and declare that the informati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rtained from the business premises are given as under:
Details of person to whom temporary registration granted
1.
Name and Legal Name, if applicable
2.
Gender
Male/Female/Other
3. Father's Name
4.
Date of Birth
DD/MM/YYYY
5.
Address of
Building No./ Flat No.
the Person
Floor No.
Name of Premises/ Building
Road/ Street
Town/City/Locality/Village
Block/Taluka
District
State
PIN Code
6.
Permanent Account Number of the 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)
246
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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: copy of the order will be sent to the corresponding Central/ State Jurisdictional
Authority.
PUNJAB GOVT. GAZ. (EX
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hoto
Name of Father
Date of Birth
DD/MM/YYYY
Gender
248
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Mobile Number
Telephone No.
Designation/Status
Permanent Account Number
Are you a citizen
Yes/No
of India?
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
8
Email address
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case
of foreigners)
Floor No
Road/Street
District
PIN Code
Type of Account
Bank Account Details (add more if required)
Account Number
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
The authorised person who is in possession of the documentary evidence (other thanUN
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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:
Instructions for submission of application for amendment
1.
2.
3.
Application for amendment shall be submitted online.
Changes relating to – 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 by the Proper Officer after due verification.
For amendment in Non-Core fields, approval of the Proper Officer is not required.
250
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
4.
5.
6.
Where a change in the constitution of any business results in change of the Permanent
Account Nu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Name
Designation
Jurisdiction
Date
Place
252
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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
correspondence
(including email,
Building No./Flat No.
Name of Premises/
Building
Floor No.
Road/
Street
mobile telephone, fax)
City/Town/Village
Block/Taluka
District
Latitude
State
Mobile (with country code)
email
Longitude
PIN Code
Telephone
Fax
Number
6.
Reasons
for
Cancellation
(Select one)
7.
o Discontinuance/Closure of
business
o Ceased to be liable to pay tax
o Transfer of business on of
amalgamation, account
merger/demerger, sale, lease
or othe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Value
of
(whichever is higher) (Rs.)
Stock
Central
State UT Integrated Cess
(Rs.)
Tax
Tax
Tax
Tax
Capital Goods/Plant and machinery
Total
11.
Details of tax paid, if any
Payment from Cash Ledger
Sr. No. Debit Entry
Central State
UT
Integrated Cess
No.
Tax
Tax
Tax
Tax
1.
254
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
2.
Sub-Total
Payment from ITC Ledger
Sr. No.
Debit Entry No.
Central
State
UT
Integrated
Cess
Tax
Tax
Tax
Tax
1.
2.
Sub-Total
Total Amount of Tax Paid
12. Documents uploaded
13. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my/our knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of the Authorised Signatory
Designation/Status
Instructions for filing of Application for Cancellation
A registered person seeking cancellation of his regi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er
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⬢
â⬢
â⬢
Status of the Application may be tracked on the common portal.
No fee is payable for filing application for cancellation.
After submission of application for cancellation of registration, the registered personshall
make payment, if not made at the time of this application, and s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on
Jurisdiction
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
257
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
1.
2.
GSTINUIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents uploaded
Verification
7.
I
hereby solemnly affirm and
declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Designation/Status
Name
Place
Date
258
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST REG-19
[See rule 22(3)]
Reference No. –
Date
To
Name
Address
GSTIN/UIN
Application Reference No. (ARN)
Date
Order for Cancellation of 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 fixe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
G-20
[See rule 22(4)]
Reference No. –
Date
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date
259
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice toshow 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
260
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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.
Date
6
Reason for cancellation
7
Details of last return filed
Period of Return
Application
Date of filing
DD/MM/YYYY
Reference
Number
8
Reasons for revocation of
cancellation
9
Upload Documents
Reasons in brief. (Detai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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
â⬢
Status of the application can be tracked on the common portal.
â⬢
No fee is payable for filing application for revocation of cancellation.
262
Reference No.
To
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST REG-22
GSTIN/UIN
(Name of Taxpayer)
(Address)
[See rule 23(2]
Date
Application Reference No. (ARN)
Date
Order for revocation of cancellation ofregistration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation
ofregistration. 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)
Jurisdict
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oper Officer
Designation
Jurisdiction
264
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST REG-24
[See rule 23(3)]
Reply to the notice for rejection of application for revocation of cancellation of
registration
1. Reference No. of Notice
Date
2.
Application Reference No. (ARN)
Date
3.
GSTIN, if applicable
4.
Information/reasons
5.
List of documents filed
6.
Verification
I
Place
Date
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
Name
Designation/Status
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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)
Act
Registration Number
265
Date
This is a Certificate of Provisional Registration issued under the provis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Liability Partnership Identification
Number/Foreign Limited Liability
Partnership Identification Number
10
11
Import/Exporter Code Number
Registration Under Duty Of Excise On Medicinal And Toiletry Act
12 Others (Please specify)
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
10A. Nature of Possession of Premises
Floor No
Road/Street
District
PIN Code
Longitude
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory/Manufacturing O
Bonded Warehouse O
Service Recipient O
Works Contract
Wholesale Business O
Service Provision O
EOU/STP/EHTP O
Others (Specify) O
Retail Business O
Office/Sale Office O
Warehouse/Depot O
Leasing Business O
SEZ
Input Service Distributor (ISD) O
11. Details of Additional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/
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e 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
Account
Number
Director Identification Number
Aadhaar Number
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Are you a citizen of India?
Residential Address
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
15. Details of Primary Authorised Signatory
Passport Number
Floor No
Road/Street
District
PIN Code
269
Name
Name of Father/Husband
Date of Birth
DD/MM/
YYYY
Gender
Email Address
Mobile Number
Telephone Number
Identity Information
Designation
Permanent Account Number
Director Identification Number
Aadhaar Number
Passport Number
Are you a citizen of India?
Residential Address
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Add More
List of Documents Uploaded
Floor No
Road/Street
Distri
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Authorised
Signatory
Place
Date
1.
2.
3.
Instructions for filing of Application for enrolment
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.
Upon enrolment under clause (a), the said person shall be granted registration on a
provisional basis and a certificate of registration inFORM GST REG-25, incorporating
the Goods and Services Tax Identification Number therein, shall be made available to
him on the common portal:
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/Mana
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mercial Tax/
Central Excise/Service Tax Department for log in on the GST Portal.
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.
E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer
shall change his user id and password after first login.
Taxpayer shall require to fill the information required in the application form related
details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/
Members of Managing Committee of Associations/Board of Trustees, Principal Place
of Business and details in respect of Authorised signatories.
Information related to additional place of business, Bank account, commodity in respect
of goods and services dealt in (top five) are also required to be filled.
Applicant need to upload scanned copy of the declaration signed by theProprietor/all
Partners/K
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dy – Chief Executive Officer or his equivalent
Statutory Body – Chief Executive Officer or his equivalent
Others Person in Charge
Constitution of business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
Association of Person or Body of Individual, Local Authority, Statutory Body and Others
etc.
Proof of Principal/Additional Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax
Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the
ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal
Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the
premises of
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ging/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive
Managing/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive
Officer
Society/Club/ Trust/AOP
Government Department
Public Sector Undertaking
Members of Managing Committee
Person In charge
Managing/Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Officer
Unlimited Company
Officer
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Managing/ Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Foreign Limited Liability Partnership Authorised Person in India
Others
274
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Person In charge
â⬢
Application is required to be mandatorily digitally signed as per following :-
Sl. No Type of Applicant
Digital Signature req
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ement
Enrolment Application – Form GST- has been filed against Application Reference Number
(ARN)
Form Description
Date of Filing
:
Taxpayer Trade Name
Taxpayer Legal Name
:
Provisional ID Number
:
:
is a system generated acknowledgement and does not require any signature
Reference No.
To
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST REG-27
[See rule 24(3)]
>
Provisional ID
Name
Address
Application Reference Number(ARN) <>
YYYY>
275
Dated>
To
Name
Address
GSTIN/Provisional ID
Application Reference No. (ARN)
Dated
DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time
of hearing, and is of the opinion that your provisional registration is liable to be cancelled for
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ued any tax invoice during GST regime? YES
NO
5.
Declaration
(i)
I, being of do hereby declare that I am not liable to registration under the provisions of
the Act.
6. 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.
Aadhaar Number
Full Name
Designation/Status
Place
Date
Permanent Account Number
Signature of Authorised Signatory
DD/MM/YYYY
278
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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:-
Sr. No.
Particulars
1.
Date of Visit
2.
Time of Visit
3.
Location details:
Latitude
North Bounded By
Input
Longitude
South Bounded By
West Bounded By
East
Bounded By
4.
Whether address is same as mentioned in
Y
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