The Tripura State Goods and Services Tax Rules, 2017
F.1-11 (91)-TAX/GST/2017 Dated:- 22-6-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
Dated, Agartala, the 22nd June, 2017
NOTIFICATION
No. F. 1-11 (91)-TAX/GST/2017
In exercise of the powers conferred by Section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017). the State Government hereby makes the following rules, namely:-
=============
Document 1No. 206
TRIPURA
Registered No. N. E. 930.
GAZETTE
सतà¥à¤¯à¤®à¥‡à¤µ जयते
Published by Authority
EXTRAORDINARY ISSUE
Agartala, Thursday, June 22, 2017 A. D. Asadha 1, 1939 S. E.
PART-1Orders and Notifications by the Government of Tripura,
The High Court, Government Treasury etc.
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No. F. 1-11(91)-TAX/GST/2017
Dated, Agartala, the 22nd June, 2017.
NOTIFICATION
In exe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation 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 appointed day but shali
issue bill of supply for supplies made after the said day.
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
(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 R
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
RM GST CMP-03, on the common portal, either directly
or through a Facilitation Centre notified by the Commissioner, within a period of sixty days
from the date on which the option for composition levy is exercised or within such further
period as may be extended by the Commissioner in this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in
any State or Union territory shall be deemed to be an intimation in respect of all other places
of business registered on the same Permanent Account Number.
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 sec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
2
(g)
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
he shall mention the words “composition taxable person” on every notice or
signboard displayed at a prominent place at his principal place of business and at
every additional place or places of business.
(2) The registered person paying tax under section 10 may not file a fresh intimation every
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 b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 10
shall not be denied.
(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM
GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the
reply, or denying the option to pay tax under section 10 from the date of the option or from
the date of the event concerning such contravention, as the case may be.
(6) Every person who has furnished an intimation under sub-rule (2) or filed an application
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
w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cturers of such
goods as may be notified by the Government
one per cent.
2
3
Suppliers making supplies referred to in clause (b) of two and a half per cent.
paragraph 6 of Schedule II
Any other supplier eligible for composition levy half per cent.
under section 10 and the provisions of this Chapter
Chapter III
REGISTRATION
8. Application for 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
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
verified through a
separate one-time password sent to the said e-mail address.
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
4
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
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.
(6) A person applying for registration as a casual taxable person shall be given a
temporary reference number by the common portal for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
application and the applicant shall furnish such clarification, information
or documents electronically, in FORM GST REG-04, within a period of seven working days
from the date of the receipt of such notice.
Explanation. For the purposes of this sub-rule, the expression “clarification” includes
modification or correction of particulars declared in the application for registration, other
than Permanent Account Number, State, mobile number and e-mail address declared in Part
A of FORM GST REG-01.
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntification Number shall be assigned
subject to the following characters, namely:-
(2)
(a) two characters for the State code;
(b)ten characters for the Permanent Account Number or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity code; and
(d)one checksum character.
The registration shall be effective from the date on which the person becomes liable to
registration where the application for 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 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)
the Act.
Every certificate of registration shall be digitally signed by the proper officer under
(5)
Where the registration has been granted under sub-rule (5) of rule 9, the applica
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax 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 said section.
CO
(2)
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
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.
12. Grant o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1 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 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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-rule (1) shall be 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
registration, submit an
application for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be submitted within a period of
thirty days from the date of the issuance of the order upholding the liability to registration by
the Appellate Authority.
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the
certificate of registration shall, mutatis 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).
8
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
17. Assignment of Unique Identity Number to certain special entities.- (1) Every person
required to be granted a Unique Identity N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Identification Number
on the name board exhibited at the entry of his principal place of business and at every
additional place or places of business.
19. Amendment of registration.- (1) Where there is any change in any of the particulars
furnished in the application for registration in FORM GST REG-01 or FORM GST
REG-
07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity
Number in
FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number
or as amended from time to time, the registered person shall, within a period of fifteen days
of such change, submit 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
se
(a), the certificate of registration shall stand amended upon submission
of the
application in FORM GST REG- 14 on the common portal;
6
(d)
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
where a change in the constitution of any business results in the change of the
Permanent
Account
Number of a registered person, the said person shall apply for
fresh registration in FORM GST
REG-01:
Provided further that any change in the mobile number or e-mail address of
the authorised signatory submitted under this rule, as amended from time to time,
shall be carried out
only after online verification through the common portal in the
manner provided under the said
rule.
(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
notic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the notice to show
cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the amended
certificate shall be made
available to the registered person on the common portal.
20. Application for cancellation of registration.- A registered person, other than a person
to whom a registration has
been granted under rule 12 or a person to whom a Unique Identity
Number has been granted
under rule 17, seeking cancellation of his registration under sub-
section (1) of section
29 shall electronically submit an application in FORM GST REG-16,
including therein the
details of inputs held in stock or inputs contained in semi-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 comm
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ssue a notice to
such person in FORM GST REG-17, requiring him to show cause, within a period of seven
working
days from the date of the service of such notice, as to why his registration shall not
be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM
REG-18 within the period specified in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is no
longer liable to be registered or his registration is liable to be cancelled, the proper officer
shall issue
an order in FORM GST REG-19, within a period of thirty days from the date of
application submitted under rule 20 or, as the case may be, the date of the reply to the show
cause
issued under sub-rule (1), 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) o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
returns are
furnished and any amount due as tax, in terms of such returns, has been paid along with any
amount payable towards interest, penalty and late fee in respect of the said returns.
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there
are sufficient grounds for revocation of cancellation of registration, he shall revoke the
cancellation of registration by an order in FORM GST REG-22 within a period of thirty
days from the date of the receipt of the application and communicate the same to the
applicant.
(b) The proper officer may, for reasons to be recorded in writing, under circumstances
other than those specified in clause (a), by an order in FORM 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 ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or through a Facilitation Centre notified by
the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a
provisional basis and a certificate of registration in FORM GST REG-25, incorporating the
Goods and Services Tax Identification Number therein, shall be made available to him on the
common portal:
Provided that a taxable person who has been granted multiple registrations under the
existing law on the basis of a single Permanent Account Number shall be granted only one
provisional registration under the Act:
Provided further that a person having centralised registration under the provisions of
Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional
registration in the State or Union territory in which he is registered under the existing law.
(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall
submit an application electronically in FORM GST REG-26, duly signed or verif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion 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.
(4) Every person registered under any of the existing laws, who is not liable to be registered
under the Act may, within a period of thirty days from the appointed day, at his option,
submit an application electronically in FORM GST REG-29 at the common portal for the
cancellation of registration granted to him and the proper officer shall, after conducting such
enquiry as deemed fit, cancel the said registration.
12
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e certificate.
(2) Each document including the return furnished online shall be signed or verified through
electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from India,
by some other person duly authorised by him in this behalf, and where the individual is
mentally incapacitated from attending to his affairs, by his guardian or by any other person
competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
from India or is mentally incapacitated from attending to his affairs, by any other adult
member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory 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
there
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
if any
4. Address of Principal Place of Business
5. Category of Registered Person
Manufacturers, other than manufacturers of such goods
as notified by the Government
(i)
(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
2017-18
7. Jurisdiction
8. Declaration
Centre
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
payment of tax under section 10.
9. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
14
1. GSTIN
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST CMP-02
[See rule 3(2)]
Intimation to pay tax under section 10 (composition levy)
(For persons re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax under
section 10
6. Jurisdiction
(i) Application reference number
(ARN)
(ii) Date of filing
Centre
State
7. Stock of purchases made from registered person under the existing law
Sr. No
GSTIN/TIN
Name of the
supplier
Bill/
Invoice
No.
Date
Value of
Stock
VAT
Central
Excise
Service
Total
Tax (if
applicabl
c)
8
9
10
2
3
4
5
1
2
Total
8. Stock of purchases made from unregistered person under the existing law
Sr. No
Name of the Address
unregistered
Bill/
Date
Invoice
Value of
Stock
VAT
Central
Excise
Service
Total
Tax (if
person
No
applicabl
Total
2
S
6
7
8
9. Details of tax
paid
Description
Central Tax
Amount
State Tax /
UT Tax
e
16
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Debit entry no.
10. Verification
hereby solemnly affir
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation / Status
Note Stock statement may be furnished separately for availing input tax credit on the stock available
on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
18
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST CMP- 05
[See rule 6(4)]
Reference No. >
To
GSTIN
Name
Address
>
Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have violated
the conditions and restrictions necessary for availing of the composition scheme under section 10 of
the Act. I therefore propose to deny the option to you to pay tax under the said section for the
following reasons: –
1
2
3
You are hereby directed to furnish a reply to this notice within fifteen working days from the
date of service of th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ters. In case the same is more than 500 characters,
then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
20
20
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST CMP-07
[See rule 6(6)]
Reference No. >
To
GSTIN
Name
Address
Application Reference No. (ARN)
Date-
Date
Order for acceptance/rejection of reply to show cause notice
This has reference to your reply dated
reference no.
dated
–
filed in response to the show cause notice issued vide
Your reply has been examined and the same has been found to
be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
said show cause notice stands vacated.
or
This has reference to your reply dated
reference no.
dated
–
filed in response to the show cause notice issued vide
Your reply has been examined and the same has not been found
to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied
with effect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii) Email Address :
(iv) Mobile Number:
–
Note Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
1. Trade Name, if any
Part-B
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
17
(ii) Partnership
(iii) Hindu Undivided Family
ΓΙ
(iv) Private Limited Company
(v) Public Limited Company
Î
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
(viii) Public Sector Undertaking
(ix) Unlimited Company
ר
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ies and estimated net tax liability during the period of
registration
Sr. No.
Type of Tax
Turnover (Rs.)
Net Tax Liability (Rs.)
(i)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
Payment Details
Challan Identification
Amount
Date
Number
12.
Are you applying for registration as a SEZ Unit?
Yes
No
(i) Select name of SEZ
☑
(ii) Approval order number and date of order
(iii) Designation of approving authority
13.
Are you applying for registration as a SEZ Developer?
Yes
ப
No
Î
23
23
14.
15.
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reason to obtain registration:
(i) Crossing the threshold
(ii) Inter-State supply
(iii) Liability to pay tax as recipient of goods or
services u/s 9(3) or 9(4)
(iv) Transfer of business which includes change
in the ownership of business
(if transferee is not a registered entity)
(v) Death
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
inal and Toilet
Preparations (Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
Floor No.
24
24
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Name of the Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
Road/Street
District
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
Rented
Consent
Shared
Others (specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Γ
Wholesale Business Г.
Retail Business
Г
Warehouse/Depot
J
Bonded Warehouse
نا
Supplier of services
7
Office/Sale Office
Î
Leasing Business
П
Recipient of goods or services
â˜
EOU/STP/EHTP
â˜
Works Contract
7
Export
П
Import
â˜
Others (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
premises
Own
Leased
Rented
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
Consent
Shared
Others
(specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Warehouse/Depot
Office/Sale Office
EOU/STP/EHTP
П
Wholesale Business â˜
Retail Business
Î
Bonded Warehouse
â˜
Supplier of services
×”
Leasing Business
Recipient of goods or
services
[
Works Contract
â˜
Export
26
Import
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Γ
Others (specify)
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Middle Name
Last Name
Particulars
First Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
i
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g details, if enrolment ID is not available
Permanent Account Number
Aadhaar, if Permanent
Account Number is not
available
Name of Person
Designation/Status
Mobile Number
Email address
Telephone No. with STD
First Name
Middle Name
Last Name
FAX No. with STD
28
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
24. State Specific Information
Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License
is held
(a) Field 1
(b) Field 2
(c)
(d)
(e) Field n
25. Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values in the
form.
26. Consent
I on behalf of the holder of Aadhaar 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 Aad
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Individuals -Members of Managing
Committee (personal details of all members are to be submitted but photos of only
ten members including that of Chairman are to be submitted)
(g) Local Authority – Chief Executive Officer or his equivalent
(h) Statutory Body – Chief Executive Officer or his equivalent
(i) Others
Person in Charge
Constitution of Business: Partnership Deed in case of Partnership Firm,
Registration Certificate/Proof of Constitution in case of Society, Trust, Club,
Government Department, Association of Persons or Body of Individuals, Local
Authority, Statutory Body and Others etc.
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest 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
Mu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ch 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
30
30
etc.)
I/We
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
(name) being (Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees
etc.) of…… (name of registered person)
hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated….. (copy
submitted herewith), to act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his actions in relation
to this business will
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Part-B of the application.
3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
4. The following persons can digitally sign the application for new registration:-
Constitution of Business
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others (specify)
Person who can digitally sign the application
Proprietor
Managing/Authorised Partners
Karta
Managing Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
Person In charge
Managing/Whole-time Director
Managing/ Whole-time Director
Desig
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tificate class 2
and above
e-Signature
or
any other mode as may be notified
8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Acknowledgment Receipt
Number will be generated after successful validation of all the filled up information.
9. Status of the application filed online can be tracked on the common portal by entering Application
Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate registration for
any of its business verticals shall need to apply separately in respect of each of the vertical.
13. After approval of application, registration certificate shall be made available on the common
portal.
14. Temporary Reference Number (TRN) will be allotted after successf
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ated acknowledgement and does not require any signature.
*Applicable only in case of Casual taxable person and Non Resident taxable
person
34
Reference Number:
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-03
[See rule 9(2)]
Date-
To
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN):
Notice for Seeking Additional Information / Clarification / Documents
relating to Application for >
i
Date:
This is with reference to your > application filed vide ARN <> Dated
-DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following
reasons:
1.
2.
3.
You are directed to submit your reply by.
(DD/MM/YYYY)
*You are hereby directed to appear before the undersigned on
(HH:MM)
(DD/MM/YYYY) at
If no response is received by the stipulated date, your application is liable for rejection. Please note that
no further notice / reminder will be issued in this matter
Signature
Name of the Proper Officer:
Designat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntended to be amended will be available in editable
mode if option 'Yes' is selected in item 7.
36
96
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-05
[See rule 9(4)]
Reference Number:
To
Name of the Applicant
Address
–
GSTIN (if available)
Order of Rejection of Application for
This has reference to your reply filed vide ARN
Date-
dated. The reply has been examined and the
same has not been found to be satisfactory for the following reasons:
1.
2.
3.
… Therefore, your application is rejected in accordance with the provisions of the Act.
Or
……..
within the time specified
dated
You have not replied to the notice issued vide reference no.
therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
Signature
Name
Designation
Jurisdiction
37
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
सतà¥à¤¯à¤®à¥‡à¤µ जयते
Registration Number:
Government of Tripura
Form G
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¥‡à¤µ जयते
Goods and Services Tax Identification Number
Legal Name
Annexure B
Trade Name, if any
Details of
2.
3.
4.
5.
6.
7.
Name
Designation/Status
Photo
Resident of State
Photo
Name
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
Photo
Name
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
40
40
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
9.
10.
Photo
Photo
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
1
41
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-07
[See rule 12(1)]
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
District –
State/UT-
Part-A
(i)
Legal Name of the Tax Deductor or Tax Collector( As mentioned i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Statutory Body
(xiv) Foreign Company Registered (in India)
3
Name of the State
4
Jurisdiction –
State
District
Centre
Sector/Circle/Ward/Charge/Unit
etc.
5
Type of registration
Tax Deductor
Tax Collector
О
6.
Government (Centre / State/Union Territory)
Center
State/UT
7.
Date of liability to deduct/collect tax
DD/MM/YYYY
8.
(a) Address of principal place of business
ΓΙ
42
Building No./Flat No.
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
State
(b) Contact Information
Office Email Address
Floor No.
Road/Street
District
Longitude
PIN Code
Office Telephone number
Mobile Number
(c)
Nature of possession of premises
Office Fax Number
Own
Leased
9.
Have you obtained other
registrations under Goods and Serivces
any
Rented
Consent
Shared
Others(specify)
Yes
No
Tax in the same State?
10
If Yes, mention Goods and Services
Tax Identification Number
11
IEC (Importer Exporter Code), if
12
Particula
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ort 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.
44
15.
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of m
knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory
(Signature
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to that effect
along with any document in support of the possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special
Economic Zone developer, necessary documents/certificates issued by Government of India are
required to
be uploaded.
Instructions for submission of application for registration as Tax Deductor/ Tax Collector.
1. Enter name 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 application.
3. Person who is a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is payable for filing application for registration.
8. Authorised shall not be a minor.
46
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Reference No
To
Name:
Address:
Application Reference No. (ARN) (Reply)
Form GST REG-08
[See rule 12(3)]
Date:
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
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
dated
for cancellation of
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 >.
– (date) failing which the amount will be
You are directed to pay the amounts mentioned below on or before-
reco
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ant information submitted above is subject to online verification, where practicable, before proceeding to fill
up Part-B
Part -B
Details of Authorised Signatory (should be a resident of India)
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!
Address Line 2
Address line 3.
Period for which registration
From
2.
is required
DD/MM/YYYY
To
DD/MM/YYYY
48
42
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Estimated Turnover (Rs.)
Estimated Tax Liability (Net) (Rs.).
3
Turnover Details
Intra- State Inter-State
Central State
Tax Tax
UT Tax
Integrated Tax Cess
5
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 N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ce 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.
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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erson) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated…..
(Copy submitted herewith), to act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/ us.
of the person competent to sign
–
Signature
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.
Place:
Date:
Signature of Authorised Signatory
Designation/Status:
50
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
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 a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
class 2 and
above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
51
555
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dress
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
1,
hereby declare that I am authorised to sign on behalf of the Registrant. I would charge
and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business in India:
2.
(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 El
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
593
4
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
the Managing
Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that
> to act as an authorised signatory for
the business > for which application for registration is being filed/ is
registered
under the Goods and Service Tax Act, 20
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Stat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rect to the best
of my knowledge
and belief and nothing has been concealed therefrom.
Signature
Name of Authorised Signatory:
Designation / Status:
Instructions for submission of application for extension of validity
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful filing, Application Reference Number will be generated which can be used to track
the status of the application.
55
55
Reference Number –
To
(Name):
(Address):
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-12
[See rule 16(1)]
Date:
Temporary Registration Number
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
therefore, you are hereby registered on a temporary
basis. The particulars of the business as ascertained from the
business premises are given as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
A. D.
Designation /Status
Permanent Account Number
Are you a citizen of India? Yes/No
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
8
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
11.
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
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall
upload
the scanned copy of such documents including the copy of resolution / power of attorney, authorising the
applicant to
represent the UN Body / Embassy etc. in Indi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y
Embassy
Other Person
2.
Country
3. Notification Details
4.
Address of the entity in State
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block/Taluka
Latitude
State
Contact Information
Email Address
Fax Number
District –
Notification No.
Date
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Mobile Number
7.
Details of Authorised Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
58
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the
Government.
.
.
.
Every person required to obtain a unique identity number shall submit the application electronically.
Application shall be filed through common portal or registration can be granted suo-moto by proper
officer.
The application filed on the common portal is required to be signed elec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ent
1. Application for amendment shall be submitted online.
2. 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.
3. For amendment in Non-Core fields, approval of the Proper Officer is not required.
4.
Where a change in the constitution of any business results in change of the Permanent Account
Number of a registered person, the said person shall be required to apply for fresh registration.
5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
to time, shall be carried out only after online verification through the common portal.
6.
7.
8.
9.
All information related to Permanent Acco
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dinary Issue, June 22, 2017 A. D.
Form GST REG-16
[See rule 20]
Application for Cancellation of Registration
GSTIN
2
Legal name
3
Trade name, if any
4
Address of Principal
Place of Business
5
Address for future
Building No./ Flat No.
Floor No.
correspondence
(including email,
Name of Premises/ Building
Road/
mobile telephone,
Street
fax)
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
Mobile (with country code)
email
PIN Code
Telephone
Fax
Number
Reasons for
Cancellation
(Select one)
000
Discontinuance /Closure of business
Ceased to be liable to pay tax
Transfer of business on account of
amalgamation, merger demerger,
sale, lease or otherwise disposed of
etc.
о Change in constitution of business
leading to change in Permanent
Account Number
0 0
о
Death of Sole Proprietor
Others (specify)
In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred.
7.
etc.
(i)
Goods and Services
Tax Identification
Number
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
T Tax
Integrated
Tax
Cess
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No.
Debit Entry No.
Central
Tax
State Tax
UT Tax
Integrated
Tax
Cess
1.
2.
Sub-Total
Total Amount of Tax Paid
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
99
65
.
.
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Instructions for filing of Application for Cancellation
A registered person seeking cancellation of his registration shall electronically submit an application
including details of closing stock and liability thereon along with relevant documents, on common
portal.
The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
Proprietorship
Person who can digitally sign the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gister
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.
.
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 person shall make
payment, if not made at the time of this application, and shall furnish final return as provided in the
Act.
The registered person may also update his contact address and update his mobile number and e mail
address.
66
99
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-17
Reference No. –
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
[See rule 22(1)]
>
Show Cause Notice for Cancellation of Registration
Whereas on the basis of info
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
68
88
Reference No. –
To
Name
Address
GSTIN/UIN
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-19
[See rule 22(3)]
Date
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 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 registration is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your registration is >.
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
due to the following reasons:
Place:
Date:
>
Signature
Designation
Jurisdiction
70
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
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
Reference
Number
8
Reasons for revocation of
cancellation
9
Upload Documents
10.
Verification
Date –
Date of filing
DD/MM/YYYY
Reasons in brief. (Detailed reasoning can be filed as an attachment)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Full Name
.
Place
Date
(first name, middle, surname)
Designation/Status
Instructions for submission of application for revocation of cancellation o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
22, 2017 A. D.
Reference No. –
To
GSTIN/UIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
Form GST REG-22
[See rule 23(2)
Date
Date
Order for revocation of cancellation of registration
This has 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)
Jurisdiction
72
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-23
[See rule 23(3)]
Date
Reference Number:
To
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Application Reference No. (ARN):
Dated
Show Cause Notice for rejection of application for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of
registration. Your application has been examined and the same is liable to be rej
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
74
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
सतà¥à¤¯à¤®à¥‡à¤µ जयते
Government of Tripura
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
1.
Provisional ID
2.
Permanent Account
Number
3.
Legal Name
4.
Trade Name
5.
Registration Details under Existing Law
(a)
(b)
(c)
Date
Act
Registration Number
Place
This is a Certificate of Provisional Registration issued under the provisions of the Act.
75
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
Taxpayer Details
1. Provisional ID
2. Legal Name (As per Permanent
Account Number)
3. Legal Name (As per State/Center)
4. Trade Name, if any
5. Permanent Account Number of
Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. as
applicabl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ngitude
Office Email Address
Mobile Number
10A. Nature of Possession of Premises
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory/Manufacturing
о
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Office/Sale Office
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Works Contract
Others (Specify)
11. Details of Additional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Latitude (Optional)
Contact Information
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Floor No
Road/Street
District
PIN Code
Longitude(Optional)
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory/Manufacturing o
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Service Recip
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ised 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
78
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Permanent Account Number
Aadhaar Number
Are you a citizen of India?
Passport Number
Residential Address
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Add More
List of Documents Uploaded
Floor No
Road/Street
District
PIN Code
A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
provision to 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 and Services Tax Network”
to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax
Network” has info
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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)
|
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc)
1. >
79
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
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
Tripura State Goods and Service Tax
Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who are Proprietor/all P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re 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
Partnership Firm / Limited Liability Partnership – Managing/ Authorised
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or Own premises
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax
Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or
Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern
containing the Account No., Name of the
Account Holder, MICR and IFSC and Branch details.
For each Authorised Signatory: Letter of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ette, Extraordinary Issue, June 22, 2017 A. D.
Limilted Liability Partnership
Local Authority
Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
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
Limited Liability Partnership
Digital Signature required
Digital Signature Certificate(DSC)
Class 2 and above
Foreign Company
Foreign Limited Liability Partnership
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,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
>
Dated
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated .
same has not been found to be satisfactory for the following reasons:-
The application has been examined and the
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
84
Reference No. –
To
Name
Address
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
GSTIN/ Provisional ID
Application Reference No. (ARN)
Form GST REG-28
[See rule 24(3)]
>
Dated DD/MM/YYYY
Order for cancellation of provisional registration
-11-
This has reference to your reply dated
Whereas no reply to notice to show cause has been submitted; or
in response to the notice to
show cause dated
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ocality
Block/Taluka
State
PIN
3. Reason for Cancellation
4. Have you issued 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
1<> 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
86
Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
Form GST REG-30
[See rule 25]
Form for Field Visit Report
State Jurisdiction (Ward/Circle/Zone)
Name of the Officer:- >
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN
Task Assigned by: Name of the Authority- to be prefilled>
Date and Time of Assignment of task:-
Particulars
Input
Sr. No.
Date of Visit
1.
Time of Visi
2.
Location details
3.
Latitude
Longitude
North
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =