Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) – GST REG – 07 – Rules – Forms – Goods and Services Tax – GST REG – 07 – Form GST REG-07 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Registration Certificate – GST REG – 06 – Rules – Forms – Goods and Services Tax – GST REG – 06 – Form GST REG-06 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Order of Rejection of Application for = = = = = = = = Plain text (Extract) only = = = = = = = =
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Clarification/additional information/document for (Registration/Amendment/Cancellation) – GST REG – 04 – Rules – Forms – Goods and Services Tax – GST REG – 04 – Form GST REG-04 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/Amendment/Cancellation ) – GST REG – 03 – Rules – Forms – Goods and Services Tax – GST R
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Acknowledgment – GST REG – 02 – Rules – Forms – Goods and Services Tax – GST REG – 02 – Form GST REG-02 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Application for Registration – GST REG – 01 – Rules – Forms – Goods and Services Tax – GST REG – 01 – Form GST REG-01 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Goods and Services Tax – Started By: – raj kapoor – Dated:- 22-6-2017 Last Replied Date:- 28-7-2017 – Dear Sir/MadamI am the transporter we fill the diesel regularly can i claim input credit on Diesel Amount. – Reply By Ganeshan Kalyani – The Reply = Diesel being petroleum product has not been subsumed into GST. Thus in my view, input tax credit on diesel is not eligible to be set off against GST payable. – Reply By Raghunath Gadre – The Reply = Dear Sir, You can claim the credit on LDO provide
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Order for acceptance / rejection of reply to show cause notice – GST CMP – 07 – Rules – Forms – Goods and Services Tax – GST CMP – 07 – Form GST CMP-07 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Reply to the notice to show cause – GST CMP – 06 – Rules – Forms – Goods and Services Tax – GST CMP – 06 – Form GST CMP – 06 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Notice for denial of option to pay tax under section 10 – GST CMP – 05 – Rules – Forms – Goods and Services Tax – GST CMP – 05 – Form GST CMP- 05 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Intimation/Application for Withdrawal from Composition Levy – GST CMP – 04 – Rules – Forms – Goods and Services Tax – GST CMP – 04 – Form GST – CMP-04 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Intimation of details of stock on date of opting for composition levy – GST CMP – 03 – Rules – Forms – Goods and Services Tax – GST CMP – 03 – Form GST -CMP-03 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Intimation to pay tax under section 10 (composition levy) – GST CMP – 02 – Rules – Forms – Goods and Services Tax – GST CMP – 02 – Form GST CMP -02 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Intimation to pay tax under section 10 (composition levy) – GST CMP – 01 – Rules – Forms – Goods and Services Tax – GST CMP – 01 – Form GST CMP -01 – Statutory Provisions, Acts, Rules, Regulations, Taxation
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Rule 26 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 26 – 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 1[ or through esignature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf. ] or verified by any other mode of signature or verification as notified by the Board in this behalf: Pr
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from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof; (f) in the case of any other association, by any member of the association or persons or authorised signatory thereof; (g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person auth
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Rule 25 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 25 – 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
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Rule 24 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 24 – 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 of registration in FORM GST REG-25, incorporating the Goods and Servi
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l 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 und
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hrough electronic verification code, shall be made available to the registered person on the common portal. ] (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, 3[on or before 5[31st March, 2018], 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. ******************** Notes:- 1. Omitted vide Not.07/2017 – Dated 27-6-2017, before it was read as, "Provided further that a person having centralised registration under the provisions of Chapter V of the Finance Act, 1994 (32 of 1994) s
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Rule 23 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 23 – 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 furnis
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lation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (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
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Rule 22 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 22 – 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 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
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replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.] (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. **********
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Rule 21 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 21 – 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 1[(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or th
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Rule 20 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 20 – 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
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Rule 19 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 19 – 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
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ll take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration
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er officer is of the opinion that the amendment sought under sub-rule (1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. (3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice. (4) Where the reply furnis
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Rule 18 – Rules – REGISTRATION – Central Goods and Services Tax Rules, 2017 – Rule 18 – 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibit
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Rule 17 – Rules – Registration – Central Goods and Services Tax Rules, 2017 – Rule 17 – 17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a
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