The West Bengal Goods and Services Tax Rules, 2017.
1068-F.T. Dated:- 21-6-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1068 -F.T., the 21st day of June, 2017.- In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.- (1) These rules may be called the West Bengal Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Ordinance” means the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of the Ordinance;
(d) “Special Ec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
istered 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 files an intim
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iled 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 not been
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
)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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
al, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input 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 C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be 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 doc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shed by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action,-
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the 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 pla
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
igned by the proper officer under the Ordinance.
(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 vertical of a taxable pers
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shall, mutatis mutandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Ordinance, the proper officer is satisfied that a person to whom a certificate of registrati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
14. Grant of registration to a person suppl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Ordinance, the proper officer finds that a person liable to registration under the Ordinance has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, with
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tity 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 person shall display his Goods and Services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ny 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 any particulars other than those specified in c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer 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 re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nting 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 this Ordinance, 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 such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ngs and pass an order in FORM GST REG -20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from 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 inter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ifteen 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 Government in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
(2) Each document including the return furnished online shall be signed or verified through electronic verification code –
(a) in the case of an individual, by the individual himself or where he is absent
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).
=============
Document 112
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Form GST CMP-01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as notified by the Government
(ii) Suppliers making
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
anufacturers, 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
13
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
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
[PART I
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN
2. L
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Authorised Signatory
Name
Designation Status
PART I
1. GSTIN
2. Legal name
3.
Trade name, if any
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Form GST CMP-04
[See rule 6(2)]
Intimation/Application for Withdrawal from Composition Levy
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
15
7. Date from which withdrawal from composition scheme is sought
8. Jurisdiction
DD
MM
YYYY
Centre
State
9. Reasons for withdrawal from composition scheme
10. Verification
I
hereby solemnly affirm and declare
that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation Status
Note –
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
17
Form GST CMP-06
[See rule 6(5)]
Reply to the notice to show cause
1.
GSTIN
2.
Details of the show cause notice
Reference no.
Date
3.
Legal name
4.
Trade name, if any
5.
Address of the Principal Place of
Business
6.
Reply to the notice
7.
List of documents uploaded
8.
Verification
I
hereby
solemnly affirm and declare that the information given herein above is
true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Note-
1.
2.
Date
Place
Signature of the Authorised Signatory
The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should
be uploaded separately.
Supporting documents, if any, may be uploaded in PDF format.
18
THE KOLKATA GAZ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax under composition scheme is hereby denied with effect from > for the
following reasons:
Date
Place
>
Signature
Name of Proper Officer
Designation
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
19
Jurisdiction
Form GST REG-01
[See rule 8(1)]
Application for Registration
(Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person
required to collect tax at source under section 52 and a person supplying online information and database access or
retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017)
Part -A
State/UT
District
â–¼
â–¼
(i)
Legal Name of the Business:
(As mentioned in Permanent Account Number)
(ii)
Permanent Account Number:
(Enter Permanent Account Number of the Business; Permanent Account
Number of Individual in case of Proprietorship concern)
(iii)
Email Address :
(iv)
Mobile Number:
Note – Inform
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Y, JUNE 21, 2017
Composition Declaration
[PART I
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the
Ordinance 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 casual taxable person?
Yes
No â˜
10. If selected 'Yes' in Sr. No. 9, period for which registration is
required
From
To
DD/MM/YYYY
DD/MM/YYYY
11. If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration
Sr.
Turnover (Rs.)
Net Tax Liability (Rs.)
Type
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
KATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
21
(v) Death of the proprietor
(if the successor is not a registered entity)
(vi) De-merger
(vii) Change in constitution of business
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/Exporter Code Number
Registration number under Medicinal and Toilet Preparations
(Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Tal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Branch Address
Note Add more accounts
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr. No.
(i)
(ii)
…
Description of Goods
(v)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No.
Description of Services
(i)
☠☠☠☠â˜
[PART I
Retail Business
Supplier of services
Recipient of goods or services
Export
HSN Code (Four digit)
HSN Code (Four digit)
(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.
Floor No.
Name of the Premises/Building
City/Town/Locality/Village
Road/Street
District
☠☠☠â˜
PART I
Taluka/Block
State
Latitude
(b) Contact Information
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
Rented
Consent
Shared
Others (specif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r No
Road/Street
District
PIN Code
Country
(in case of foreigner only)
ZIP code
24
24
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
22. 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
Permanent Account Number
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Director Identification Number
(if any)
Aadhaar Number
Passport No.
(in case of foreigners)
Name of the
Premises/Building
City/Town/Locality/Village
Block/Taluka
State
23. Details of Authorised Representative
Enrolment ID, if available
Provide following details, if enrolment ID is not available
Permanent Account Number
Aadhaar, if Permanent
Account Number is not
available
Name of Person
Designation Status
Mobile Number
Email address
Floor No
Road/Street
District
PIN Code
[PART I
F
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
are 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..
26
26
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
[PART I
List of documents to be uploaded:-
1.
2.
3.
4
S
Photographs (wherever specified in the Application Form)
(a) Proprietary Concern – Proprietor
(b) Partnership Firm / Limited Liability Partnership – Managing/Authorised/Designated Partners (personal
details of all partners are to be submitted but photos of only ten partners including that of Managing
Partner are to be submitted)
(c) Hindu Undivided Family – Karta
(d) Company – Managing Director or the Authorised Person
(e) Trust – Managing Trustee
(f) Association of Persons or Body of Individuals -Members of Managing Committee (personal details of
all members are to be submitted but photos of only ten members including that of Chairman are to be
submitted)
(g)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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 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 B
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Signatory Place:
Date:
Signature of Authorised
(Name)
Designation/Status:
28
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Instructions for submission of Application for Registration.
[PART I
1.
2.
3.
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.
Provide E-mail Id and Mobile Number of authorised signatory for verification and future communication which
will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.
Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing
Directors and whole time Director/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
State specific information are relevant for the concerned State only.
Application filed by undermentioned persons shall be signed digitally:ۥ
Sr. No.
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Type of Signature required
Digital Signature Certificate (DSC)- Class-2 and above.
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Sr. No.
Type of Applicant
2.
Other than above
Type of Signature required
Digital Signature Certificate class 2 and above
e-Signature
or
29
8.
9.
any other mode as may be notified
All information related to Permanent Account Number, Aadhaar, Director Identificatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
30
30
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully and the particulars of the application are given as under:
Date of filing
Time of filing
Goods and Services Tax Identification Number, if available
Legal Name
Trade Name (if applicable) :
Form No.
Form Description
Center Jurisdiction
State Jurisdiction
Filed by
Temporary reference number (TRN), if any :
Payment details* Challan Identification Number
: Date
: Amount
It is a system generated acknowledgement and does not require any signature.
* Applicable only in case of Casual taxable person and Non Resident taxable person
[PART I
PART I
THE KOLKATA GAZETTE, E
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tional information/document
for>
1.
Notice details
Reference No.
2.
Application details
Reference No.
Date
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 fields is required.-
Yes
No
(Tick one)
8.
Additional Information
9.
List of Documents
uploaded
10.
Verification
I
[PART 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:
Note:-
1. For new registration, original registration application will be available in editable mode if option 'Yes' is
selected in item 7.
2. For amendment of registration particulars, the fields intended to be amended will be available in editable mode
if option 'Yes' is selected in item 7.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
33
Reference Num
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Validity
(Applicable only in case of
DD/MM/YYYY
From
DD/MM/YYYY
To
DD/MM/YYYY
Non-Resident taxable person
or Casual taxable person)
7.
Type of Registration
8.
Particulars of Approving Authority
Centre
State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
35
Annexure A
Details of Additional Places of Business
सतà¥à¤¯à¤®à¥‡à¤µ जयते
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
1
2
3
Adress
36
36
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Annexure B
[PART I
सतà¥à¤¯à¤®à¥‡à¤µ जयते
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
Photo
Name
Designation/Status
Resid
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Individual in case of Proprietorship concern)
(iii) Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account
Number is not available)
(iv) Email Address
(v) Mobile Number
Note Information submitted above is subject to online verification before proceeding to fill up Part-B.
–
1
Trade Name, if any
Part-B
2 Constitution of Business (Please Select the Appropriate)
(i)
Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(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)
3
Name of the State
4 Jurisdiction –
State
District
Centre
Sector/Circle/Ward/Charge / Unit etc.
5
Type of registration
Tax Ded
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
YYY
Mobile Number
Email
address
Middle Name
Last Name
Gender
Telephone No. with STD
Designation/Status
Director Identification Number (if any)
Permanent Account Number
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of Foreigners)
Residential Address
40
Building No/Flat No
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Name of the Premises/Building
State
13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Floor No
Locality/Village
PIN Code
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
Permanent Account
Number
Are you a citizen of India? Yes/No
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case
of foreigners)
Residential Address (Within the Country)
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Note Add mor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ental 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 possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nt
1.
Private Limited Company
Public Limited Company
Digital Signature required
Digital Signature Certificate(DSC) class 2 and above
2.
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
Other than above
Digital Signature Certificate class 2 and above,
e-Signature or any other mode as specified or as may
be notified.
42
5.
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
[PART I
All information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan
Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be
generated after successful validation of all the filled information.
6.
Status of the application filed online can be tracked on the Common portal.
7.
No fee is payable for filing application for registration.
8.
Authorised shall not be a minor.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
43
Reference No
To
Form GST R
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Others
Total
Integrated tax
Central tax
State tax
UT Tax
Cess
Signature
Name
Designation
Jurisdiction
44
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Form GST REG-09
[See rule 13(1) ]
Application for Registration of Non Resident Taxable Person
Part -A
State/UT –
District –
(i)
Legal Name of the Non-Resident Taxable Person
(ii)
Permanent Account Number of the Non-Resident Taxable person, if any
(iii)
Passport number, if Permanent Account Number is not available
(iv)
Tax identification number or unique number on the basis of which
theentity 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)
[PART I
Note – Relevant information submitted above is subject to online verification, where practicable, before proceeding
to fill up Part-B.
Part -B
Details of Authoris
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ongitude
PIN Code
Telephone Number
Fax Number with STD
6.
Details of Bank Account in India
Type of account
Account
Number
Bank Name
7.
Documents Uploaded
Branch Address
IFSC
45
8.
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.
Place:
Date:
Signature
Name of Authorised Signatory
Designation:
46
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
[PART I
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.
2.
3.
4.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
related proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy
of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR,
IFSC and Branch details including code.
Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of
Resolution of the Managing Committee or Board of Directors to be filed in the following
format:Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/
all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee
of Associations/Board of Trustees etc.)I/We (name) being (Partners/Karta/Managing Directors
and whole time Director/Members of Managing Committee of Associations/Board of Trustees
etc.) of (name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated…….
(Copy submitted herewith), to a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
obile 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 the Proprietor/all Partners /
Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of
Trustees etc. in case the business declares a person as Authorised Signatory.
The application filed by the under-mentioned persons shall be signed digitally:-
Sr. No Type of Applicant
Digital Signature required
6.
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate(DSC)
class 2 and above
Digital Signature Certificate class
2 and above
e-Signature
or
as may be notified
All information related to Permanent Account Number, Aadhaar, shall be onlin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the Authorised Signatory
Mobile Number of the Authorised Signatory (+91)
(vii)
Note – Relevant information submitted above is subject to online verification, where practicable, before proceeding
to fill up Part-B.
Part -B
Details of Authorised Signatory (shall be resident of India)
1.
First Name
Photo
Gender
Designation
Middle Name
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Address of the Authorised Signatory
Last Name
Male/Female / Others
DD/MM/YYYY
Address line 1
Address line 2
Address line 3
DD/MM/YYYY
2.
Date of commencement of the online service in India.
3.
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3…
4.
Jurisdiction
Center
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
5.
Details of Bank Account
Account Number
6.
Bank Name
Documents Uploaded
Type of account
Branch Address
IFSC
49
7
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declara
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wnership 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 :
Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of Company/Society/
LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
50
50
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
[PART I
4
Open
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or the above referred business and all my acts shall be binding on the business.
(Name)
Date:
Designation/Status
Signature of Authorised Signatory Place
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
51
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)
6.
Period for which extension is requested.
7.
From
To
DD/MM/YYYY
DD/MM/YYYY
From
DD/MM/YYYY
To
DD/MM/YYYY
Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period (Rs.)
Inter-State
Intra-State
8.
Payment details
Date
CIN
9.
Central
State
UT
Integrated
Tax
Tax
Tax
Tax
BRN
Amount
Cess
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of Authorised Signatory:
De
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
Father's Name
4.
Date of Birth
DD/MM/YYYY
5.
Address of the Person Building No./ Flat No.
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)
10.
Reasons for temporary registration
11.
Effective date of registration/temporary ID
12.
Registration No./Temporary ID
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
>
Signature
Place
Date:
>:
Designation/ Jurisdiction:
Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
53
Form GST REG-13
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies / Embassies / others
(i)
Name of the Entity
(ii)
State/Union Territory-
PART A
Permanent Account Number of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2017
Are you a citizen of India? Yes/No
Passport No. (in case
of foreigners)
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
Floor No
Road/Street
District
PIN Code
6.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
[PART I
7.
8.
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 India and link it along with the Unique Identity
Number generated and allotted to respective UN Body/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
55
1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No
Form GST REG-14
[See rule 19(1)]
Application for Amendment in Registration Particulars
(For all types of registered persons)
Field Name
Effective Date
(DD/MM/YYYY)
Reasons(s)
5. List of documents uploaded
(a)
(b)
(c)
6.
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Signature
Name of Authorised Signatory
Designation Status:
56
56
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Instructions for submission of application for amendment
[PART I
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tracked on the common portal.
8.
No fee is payable for submitting application for amendment.
9.
Authorised signatory shall not be a minor.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
57
Reference Number – >
To
(Name)
(Address)
Registration Number (GSTIN / UIN)
Form GST REG-15
[See rule 19(1)]
–
Date DD/MM/YYYY
Application Reference No. (ARN)
–
Dated DD/MM/YYYY
Order of Amendment
This has reference to your application number dated – regarding amendment in registration particulars. Your
application has been examined and the same has been found to be in order. The amended certificate of registration is
available on your dashboard for download.
Date
Place
Name
Designation
Jurisdiction
Signature
58
GSTIN
Legal name
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Form GST REG-16
[See rule 20]
Application for Cancellation of Registration
3
Trade name, if any
Address of Principal
Place of Business
5
Building No./ Flat No.
Floor No.
Address for future
correspondence
(including
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Code
Telephone
Fax Number
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
59
8.
Date from which registration is to be cancelled.
9
Particulars of last Return Filed
(i)
Tax period
(ii)
Application Reference Number
(iii)
Date
10.
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
Description
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
11.
Details of tax paid, if any
Value
of
Input Tax Credit/ Tax Payable (whichever is
higher) (Rs.)
Stock Central
(Rs.)
Tax
State
Tax
UT Tax
Integrated
Cess
Tax
Payment from Cash Ledger
Sr. No.
Debit Entry No.
Central
Tax
State Tax
UT Tax Integrated
Cess
Tax
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No.
Debit Entry No.
Central
Tax
State Tax
UT Tax
Integrated
Cess
Tax
1.
2.
Total Amount of Tax Paid
12.
Documents uploaded
13.
Verification
Sub-Total
I/We hereby solemnly affirm and declare that the i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mpany
Foreign Limited Liability Partnership
Others
Managing Authorised Partners
Karta
Managing/Whole-time Directors/ Chief Executive Officer
Managing Whole-time Directors/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the concerned
tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority
before submission of the application for cancellation. This application shall be made only after that the new entity is
registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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
Signature
Designation
Jurisdiction
62
64
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Form GST REG -18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference No. of Notice
2.
GSTIN/UIN
3.
Name of business (Legal)
4.
Trade name, if any
5. Reply to the notice
6.
List of documents uploaded
Date of issue
[PART I
7. 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
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
63
Refe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e required to pay the following amounts on or before
in accordance with the provisions of the Ordinance and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Place:
Date:
Signature
Designation
Jurisdiction
64
ठà¥
Reference No. –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Form GST REG -20
[See rule 22(4)]
Date
Date
[PART I
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice to show cause notice dated DD/MM/YYYY.
Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of
registration stands vacated due to the following reasons:
Place:
Date:
>
Signature
Designation
Jurisdiction
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
65
Form GST REG – 21
[See rule 23(1)]
Application for Revocation of Cancellation of Registrat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation of registration at
the common portal No application for revocation shall be submitted if the registration has been cancelled for the
failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has
been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said
returns.
☠Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to
time, shall be carried out only after online verification through the common portal in the manner provided
ã…ã…
Status of the application can be tracked on the common portal.
No fee is payable for filing application for revocation of cancellation.
66
66
Reference No. –
To
GSTIN/UIN
(Name of Taxpayer)
(Address)
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Application Reference No. (ARN)
Form GST REG -22
[See rule 23(2)]
Date
Date
[PART I
Order for revocation of cancellation of registratio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and
time, the case will be decided ex parte on the basis of available records and on merits
Signature
Name of the Proper Officer
Designation
Jurisdiction
68
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
[PART I
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
2. Application Reference No. (ARN)
3.
GSTIN, if applicable
4.
Information/reasons
5.
List of documents filed
Date
Date
6.
Verification
I
hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed
therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
69
1.
Provisio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n Number
3
Entry Tax Registration Number
4
Entertainment Tax Registration Number
Hotel And Luxury Tax Registration Number
6
Central Excise Registration Number
7
Service Tax Registration Number
Corporate Identify Number/Foreign Company
Registration
Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
Identification Number
10
Import/Exporter Code Number
11
Registration Under Duty Of Excise On Medicinal
And Toiletry Act
12
Others (Please specify)
[PART I
Registration Number
Date of Registration
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
71
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
Factor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Business
О
О
O Input Service Distributor (ISD) O
Sr. No.
Description of Goods
HSN Code
72
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
[PART I
Sr. No.
Description of Services
13. Total Bank Accounts maintained by you for conducting Business
Sr. No.
Account Number
Type of Account
IFSC
HSN Code
Bank Name
Branch Address
14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
Date of
DD/MM/YYYY
Gender
Birth
Mobile Number
Email Address
Telephone Number
Identity Information
Designation
Permanent
Director Identification Number
Aadhaar Number
Account
Number
Are you a citizen of India?
Passport Number
Residential Address
Building No/Flat No
Name of the Premises/Building
Locality/Village
Floor No
Road/Street
District
State
15. Details of Primary Authorised Signatory
PIN Code
Name
Name of Father/Husband
Date of
DD/MM/YYYY Gender
Birth
Mobile Number
E
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Central Identities Data Repository only for the purpose of authentication.
17. Declaration
I, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Name of the Authorised
Signatory
Designation of Authorised
Signatory
Digital Signature/E-Sign
Place
Date
Instructions for filing of Application for enrolment
1.
2.
3.
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 in FORM GST REG-25, incorporating the Goods and Services Tax Identification
Number therein, shall be made available to him o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No.
1.
2.
Full Name
Designation/Status
Signature
Acceptance as an authorised signatory
I> hereby solemnly accord my acceptance to act as authorised signatory for the
above referred business and all my acts shall be binding on the business.
Date
Place
Signature of Authorised Signatory
Designation/Status
Instructions for filing online form
Enter your Provisional ID and password as provided by the State/Commercial 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 Dir
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f only ten partners including that
of Managing Partner is to be submitted)
Hindu Undivided Family – Karta
Company Managing Director or the Authorised Person
Trust – Managing Trustee
Association of Person or Body of Individual -Members of Managing Committee (personal details of all
members is to be submitted but photos of only ten members including that of Chairman is to be submitted)
Local Body – 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 E
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
electronic signature shall be required. Following person can electronically sign
application for enrolment:-
76
16
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
[PART I
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
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Person who can digitally sign the application
Proprietor
Managing/Authorised Partners
Karta
Managing/Whole-time Directors and Managing Director/Whole
Time Director/ Chief Executive Officer
Managing Whole-time Directors and Managing Director/Whole
Time Director/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing Whole-time Director and Managing Director/Whole
Time Director/ Chief Executive Officer
Managing/ Whole-time Director and Managing Director/Whole
Tim
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ility Partnership Identification Number shall be online validated by the system and Acknowledgment
Reference Number will be generated after successful validation of all the filled up information.
Status of the online filed Application can be tracked on the common portal.
1.
2.
Authorised signatory should not be minor.
No fee is applicable for filing application for enrolment.
Acknowledgement
Enrolment Application – Form GST- has been filed against Application Reference Number (ARN)
It is a system generated acknowledgement and does not require any signature
78
78
Reference No.
To
Provisional ID
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
Form GST REG-27
[See rule-24(3)]
Dated
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated
found to be satisfactory for the following reasons:-
The application has been examined and the same has not been
1
2
You are hereby directed to show cause as to why the provisional registration gra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rrect to the
best of my knowledge and belief and nothing has been concealed.
Aadhaar Number
Full Name
Designation/Status
Place
Date
Permanent Account Number
DD/MM/YYYY
Signature of Authorised Signatory
[PART I
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
81
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
Date of Visit
1.
2.
Time of Visit
3.
Location details
:
Latitude
North Bounded By
4.
5.
West Bounded By
Whether address is same as mentioned in application.
Particulars of the person available at the time of visit
(i)
Name
(ii) Father's Name
(iii) Residential Address
(iv) Mobile Number
Input
South
Longitude
Bounded By
East Bounded By
Y/N
(v) Designation / Status
(vi) Relationship with taxable person, if applicable.
6.
Functioning status of the business
Fun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =