Uttarakhand Goods and Services Tax Rules, 2017
508/2017 Dated:- 28-6-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
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Document 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
Governor
is pleased to order the publication of the following English translation of the
Notification No 2017/9(120)/
XXVII(8)/2017 dated June, 2017 for general information
Government of Uttarakhand
Finance Section-8
No/2017/9(120)/XXVII(8)/2017
Dehradun :: Dated :: 28 June, 2017
Notification
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services
Tax Act
, 2017 (06 of 2017), the Governor is pleased to make the following rules with a
view to carry
out the purpose of the said Act, namely:-
Uttarakhand Goods and Services Tax Rules, 2017
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-
(1) These rules may be called the Uttarakhand Goods and Services Tax Rules.
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common portal, either directly or through a Facilitation Centre notified by the
OT Aniline Act Amendment GST Rules(Hin& Eng)122-06-2017)
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Commissioner, prior to the appointed day, but not later than thirty days after the said clay, or
such further period as may be extended by the Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the
appointed day, the registered person shall not collect any tax from the appointed day but
shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option
to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered
as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an
intimation in FORM GST CMP-02, duly signed or verified through electronic verification
code, on the common portal, either direct
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y 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 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
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pply issued by him; and
(g) 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 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 wit
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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
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 intimati
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isions of this
Chapter
DT:Ar. Ruiew 'Aci Amendment GST Rules(Hin&Eng)22-06-2017)
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Chapter III
REGISTRATION
8. Application for registration.-
(1)Every person, other than a non-resident taxable person, a person required to deduct fax at
source under section 51, a person required to collect tax at source under section 52 and a
person supplying online information and database access or retrieval services from a place
outside India to a non-taxable online recipient referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub
section (1) of section 25 and every person seeking registration under sub-section (3) of
section 25 (hereafter in this Chapter referred to as “the applicant“) shall, before applying
for registration, declare his Permanent Account Number, mobile number, e-mail address,
State or Union territory in Part A of FORM GST REG-01 on the common portal, either
directly or through a Facilitatio
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r shall be generated and communicated to the
applicant on the said mobile number and e-mail address.
(4)
Using the reference number generated under sub-rule (3), the applicant shall
electronically submit an application in Part B of FORM GST REG-01, duly signed or
verified through electronic verification code, along with the documents specified in the said
Form at the common portal, either directly or through a Facilitation 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.
DT. Anuknew Act Amendment GST Rules Hin&Eng)(22-06-2017)
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(6) A person applying for registration as a casual taxable person shall be given a
temporary reference number by the common portal for making advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub rule (5)
shall be issued electronically only after the said deposit.
9. Verifi
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ipt 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, 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 act
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er or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
(2) The registration shall be effective from the date on which the person becomes fiable
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)
Every certificate of registration shall be digitally signed by the proper officer under
the Act.
(5)
Where the registration has been granted under sub-rule (5) of rule 9, the applicant
shall be communicated the registration number, and the certificate of registration under sub-
rule (1), duly signed or verified through electronic verification code,
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r
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.
(2) 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 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
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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
QT /Amilnew/Act Amendment GST Ruest Hin& Engal 22-06-2017)
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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 tas identification
number or unique number on the basis of which the entity is identified by the Government
of that country or its Permanent Account
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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 State Government on the recommendations of the Council.
15. Extension in period of operation by casual taxable person and non-resident taxable
person.-
(1) Where a registered casual taxable person or a non-resident taxable person intends to
extend the period of registration indicated in his application of registration, an application
in FORM GST REG-11 shall be submitted electronically through the common portal,
either directly or through a Facilitation Centre notified by the Commi
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r 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).
17. Assignment of Unique Identity Number to certain special entities.-
(1) Every person required to be granted a Unique Identity Number in accordance with the
provisions of sub-section (9) of section 25 may submit an application electronically in
FORM GST REG-13,
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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 additional place(s) of
business; or
(iii) addition, deletion or retirement
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the
application in FORM GST REG- 14 on the common portal;
(d) where a change in the constitution of any business results in the change of the
Permanent Account Number of a registered person, the said person shall apply for
fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of
the authorised signatory submitted under 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.
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(2) Where the proper officer is of the opinion that the amendment sought under sub rule (1)
is either not warranted or the documents furnished therewith are incomplete or incorrect, he
may, within a period of fifteen working days from the date of the receipt of the application
in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered
person to show cause, within
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tand 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 common
portal within a period of thirty days of the occurrence of the event warranting the
cancellat
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even 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 rule20 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 lax,
interest or penalty including the amount liable to be paid under sub-section (5) of section
29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper
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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.
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(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 cause as to why
the appli
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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:
(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 verified
through electronic verification code, along with the information and documents specified in
the said application, on the common portal either directly or through a Facilitation Centre
notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three
months or within such further period as may be ex
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se 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,
25. Physical verification of business premises in certain cases.-
Where the proper officer is satisfied that the physical verification of the place of business of
a registered person is required after the grant of registration, he may get such verification
done and the verification report along with the other documents, including photographs,
shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen
working days following the date of such verification.
26. Method of authentication.-
(1) All applications, inc
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m attending to his affairs, by his guardian or by
any other person competent to act on his behalf:
D1 Arik new): Act Amendment GST Rules(H&Fng(22-06-217
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(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 Karlat
(c) in the case of a company, by the chief executive officer or authorised signatory
thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an
officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory
thereof;
(f) in the case of any other association, by any member of the association or persons or
authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person compete
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in clause (b) of paragraph 6
of Schedule II
(iii)
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
7. Jurisdiction
8. Declaration-
Centre
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
paying tax under section 10.
9. Verification
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been
concealed therefrom.
Signature of Authorised Signatory
Name
Place
Date
Designation Status
1. GSTIN
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)
| 2. Legal name
L.
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax under
section 10
(i) Application reference number
(ARN)
6. Jurisdiction
(ii) Da
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4.Address of Principal Place of business
5. Category of Registered Person
(iv)Manufacturers, other than manufacturers of
such goods as may be notified by the
Government
(v) Suppliers making supplies referred to in
clause (b) of paragraph 6 of Schedule II
(vi) Any other supplier eligible for composition
levy.
6. Nature of Business
+
7. Date from which withdrawal from composition scheme is sought
DD
MM YYYY
| 8. Jurisdiction
Centre
State
9. Reasons for withdrawal from composition scheme
10. Verification
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Place
Date
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.
1
Reference No. >
To
GSTIN
Name
Address
Form GS
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on scheme is hereby denied with effect from
the following reasons:
date
for
>
Signature
Date
Name of Proper Officer
Place
Designation
Jurisdiction
Form GST REG-01
[See rule 8(1)
Application for Registration
(Other than a non-resident taxable person.a person required to deduct tax af source under section vi and as
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 1-1
of the Integrated Goods and Services Tax Act, 2017)
(i)
Legal Name of the Business:
(As mentioned in Permanent Account Number)
(ii)
Part-A
State/UT \/ District – \/\/
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 Information submitted above is subject to online verification before proceeding to fill up P
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y of Registered Personis hereby authorised, vide resolution no… dated……….. (copy
submitted herewith), to act as an authorised signatory for the business âš« Goods
and Services Tax Identification Number Name of 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.
Signature of the person competent to sign
Name:
Designation/Status:
–
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory
I > hereby solemnly accord my acceptance
to act as authorised signatory for the above referred business and all my acts:
shall be binding on the business.
Signature
(Name)
of
Date:
Designation/Status:
Authorised
Signatory
Place:
I.
Instructions for submission of Application for Registration
Enter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship.
concern, enter name of proprietor against Legal Name and mention Pe
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he 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
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
of
Foreign Company
Foreign Limited Liability Partnership
Others (specify)
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please select your authorised representative
from the list available
on the common portal if the authorised representative is enrolled, otherwise provide
details of
such person.
6. State specific information are relevant for the concerned State only.
7. Application filed by undermentioned persons shall be signed digitally:-
Sr. No
Type of Applicant
Type of Signature required
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sec
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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 successfully furnishing preliminary details in
PART -A of the application which can be used for filling up details in PART-B of the application. TRN will be
available on the common portal for a period of 15 days.
15.Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B
of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
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 Descriptio
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Number:
Trade Name, if any
1.
Legal Name
2.
3.
4.
Constitution of Business
Address of Principal Place
of Business
Form GST REG-06
[See rule 10(1)}
5.
Date of Liability
DD/MM/YYYY
6.
Period of Validity
From
DD/MM/YYYY
To
三
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7.
Type of Registration
8.
Centre
Particulars of Approving Authority
State
Signature
DD MM/YYYY
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.
Annexure A
Details of Additional Places of Business
Goods and Services Tax identification Number
Lega. Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
1
2
Address
Annexure B
Goods and Services Tax Identification Number
Lega Name
Trade Name, if any
Details of
> is hereby authorised. vide resolution no… dated…..
(Copy submitted herewith), to act as an authorised signatory fo
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s.)
Inter-State
Intra-State
Central
Tax
State
Tax
UI
Lax
Integrated
Lax
Cess
…
8.
Payment details
Date
9.
| Place:
Date:
CIN
BRN
Amount
|
Declaration –
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best ||
of my knowledge and belief and nothing has been concealed therefrom.
Signature
Name of Authorised Signatory:
Designation / 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.
Form GST REG-12
[Sce rule 16(1)
Reference Number –
Date
To
(Nane):
(Adcress):
Temporary Registration Number
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason to believe that you are fiable f
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Place
Signature
Name of the Officer
Designation/ Jurisdiction:
Date:
Note: A copy of the order will be sent to the corresponding Central: State Jurisdictional Authority
Form GST REG-13
[See rule 17th
Application/Form for grant of Unique Identity Number to UN Bodies/
Embassies /others
State/Union Territory
PART A
(i)
Name of the Entity
(ii)
notified)
(iii)
Fermanent Account Number of entity, if any (applicable in case of any other person
Name of the Authorised Signatory
(iv)
Permanent Account Number of Authorised Signatory
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body
Embassy
Other Person
0
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
7.
Details of Authorised Signatory, if applicable
Notification No.
| Date
Floor No.
Road/St
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District
Latitude
State
Mobile (with country code)
email
Longitude
PIN Code
Felephone
Reasons for
Cancellation
(Select one)
Discontinuance /Closure of business
0 Ceased to be liable to pay tax
0 Transfer of business on account of
amalgamation, merger/demerger, sale,
lease or otherwise disposed of etc.
Change in constitution of business
leading to change in Permanent
Account Number
Death of Sole Proprietor
Others (specify)
Fax
Number
In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated. transferred,
etc.
Goods and Services
7.
(i)
Tax
Identification
Number
(ii)
(a) Name (Legal)
(b) Trade name, if
any
(iii) Address of Principal Building No./ Flat No.
Floor No.
Place of Business
Name of Premises/ Building
Road/ Street
City/Town/Village
District
Block/Taluka
Latitude
State
Mobile (with country code)
email
Longitude
PIN Code
Telephone
Fax Number
DD/MM/YYYY
8.
Date from which registration is to be cancelled.
Paticulars of last Return File
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Signatory
Name of the Authorised Signatory
Designation / Status
1
'
•
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 personsshall digitally sign application for cancellation, as applicable
Constitution of Business
Proprietorship
Person who can digitally sign the application
Partnership
1-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
Proprietor
Managing Authorised Partners
Karta
Managing/Whole-time Directors' Chief I secutive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Members of Managing Committee
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f application for cancellation of registration, the registered personshall make payment, if not
made at the time of this application
, and shall furnish final return as provided in the Act.
The registered personmay also update his contact address and update his mobile number and e mail address.
Form GST REG -17
[See rule 22(il
Reference No. –
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
Date
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my notice, it appears that your registration is hable to be
cancelled
for the following reasons: –
1
2
3
You are hereby directed to furnish a reply to this notice withinseven working days from the date of service of
this
notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at IIFI/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
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ndersigned 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).
I.
2.
The effective date of cancellation of your registration is >
Signature
Name of the Officer
Designation
Jurisdiction
GSTIN (cancelled)
Form GST REG-21
[See rule 23(1))
Application for Revocation of Cancellation of Registration
[2]
Legal Name
3.
Trade Name, if any
Address
(Principal place of business)
5.
Cancellation Order No.
|
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.
Place
Date
Sign
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ation can be tracked on the common portal.
No fee is payable for filing application for revocation of cancellation.
Reference No.
To
GSTIN/UIN
(Name of Taxpayer)
(Address)
Form GST REG-22
(See rule 2312)
Date
Application Reference No. (ARN)
Date
Order for revocation of cancellation ofregistration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation ofregistration. Your application
has been examined and the same has been found
to be in order. Accordingly, your registration is restored
Date
Place
Signature
Name of Proper officer
(Designation)
Jurxdiction
Form GST REG-23
[See rule 23(3) |
Reference Number :
To
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTN
Application Reference No. (ARN):
Date
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 exam
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ing has been concealed
therefrom.
Signatureof Authorised Signatory
Place
Date
Name
Designation/Status
Provisional ID
Permanent Account
Number
3.
Legal Name
4.
Trade Name
5.
(a)
(b)
(c)
Date
Form GST REG-25
(See rule 24(1)
Certificate of Provisional Registration
Registration Details under Existing Law
Act
>
Registration Number
Place
State
This is a Certificate of Provisional Registration issued under the provisions of the Act.
Form GST REG-26
[See rule 24629/
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
applicable
7B. Center Jurisdiction
8. Reason of liability to obtain
Registration
Registration under earlier law
9. Existing Registrations
Sr.
Type of Registration
No.
1
TIN Under Value Added Tax
2
Central Sales Tax Registration Number
3
Entry Tax Reg
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ded Warehouse
Service Provision
Office/Sale Office
о
Leasing Business
( )
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor
)
Works Contract
Others (Specify)
о
11. Details of Additional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Latitude (Optional)
Floor No
Road/Street
District
PIN Code
Longitude(Optional)
Contact Information
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Office Telephone Number
Office Fax No
(Own; Leased; Rented: Consent; Shared)
11B.Nature of Business Activities being carried out
Factory / Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Office/Sale Office
о
Leasing Business
Service Recipient
EOUSTP/EHTP
SEZ
Input Service Distributor (ISD)
Works Contract
Others (Specify)
Add More
12. Details of Goods/ Services supplied by the Business
Sr. No.
Description of Goods
HSN Code
Sr. No.
Description of Services
13. Total Bank Accoun
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aar numbers provided in the form, give consent to “Goods and Services Lax Network'
to obtain
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 Aadhaar holder and will be shared with
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
Place
Date
Instructions for filing of Application for enrolment
Digital Signature | Sign
1.
2.
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 v
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rised signatory to act as an authorised signatory for the
business > hereby solemnly accord my acceptance to act as authorised signatory for the
above referred business and all my acts shall be binding on the business.
Signature of Authorised Signatory
Designation/Status
Date
Place
Instructions for filing online form
•
•
.
•
•
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 wh
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itted)
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 Chamman 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 Electricity Bili.
(b) For Rented or Leased premises
A copy of the valid Rent/Lease
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n for enrolment:-
Constitution of Business
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
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
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Stalutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Managing/Whole-time Directors and Managing Director. Whole
Time Director/ Chief Executive Officer
Members of Managing Commillee
Person In charge
Managing Whole-time Director and Managing Director Whole
Time Director/Chief Executive Officer
Managing Whole-time Director and Managing Director Whole
Time Director/ Chief Executive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in Indi
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line filed Application can be tracked on the common portal.
I.
Authorised signatory should not be minor.
2.
No fee is applicable for filing application for enrolment.
Acknowledgement
à® Enrolment Application Form GST- has been filed against Application Reference Number (ARN}
Form Number
Form Description:
–
:
>
>
Provisional ID Number
It is a system generated acknowledgement and does not require any signature
|
Reference No.
То
Provisional ID
Narme
Address
Form GST REG-27
(See rule 24(3)]
Date-DD/MM/YYYY-
Application Reference Number(ARN) <>
Dated: DD/MM/YYYY
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated
not been found to be satisfactory for the following reasons;-
The application has been examined and the same has
[
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
Form GST
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