Goods and Services Tax

Rule 2 – Draft-Bills-Reports – Draft GST Invoice Rules – DRAFT – GOODS AND SERVICES TAX – INVOICE RULES, 20- [September 2016] – Rule 2 – 2. Manner of Issuing Invoice (1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. Provided that the duplicate copy

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Rule 1 – Draft-Bills-Reports – Draft GST Invoice Rules – DRAFT – GOODS AND SERVICES TAX – INVOICE RULES, 20- [September 2016] – Rule 1 – DRAFT GOODS AND SERVICES TAX – INVOICE RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapter-__ TAX INVOICE, CREDIT AND DEBIT NOTES 1. Tax invoice (1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier containing the following details:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (c) date of its issue; (d) name, address and GSTIN/ Unique ID Number, if re

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nter-State trade or commerce; (n) place of delivery where the same is different from the place of supply; (o) whether the tax is payable on reverse charge; (p) the word Revised Invoice or Supplementary Invoice , as the case may be, indicated prominently, where applicable along with the date and invoice number of the original invoice; and (q) signature or digital signature of the supplier or his authorized representative. Provided that the Board/Commissioner may, by notification, specify – (i) the number of digits of HSN code for goods or, as the case may be, the Accounting Code for services, that a class of taxable persons shall be required to mention, for such period as may be specified in the said notification, and (ii) the class of taxab

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Rule 4 – Draft-Bills-Reports – Draft GST Payment Rules – DRAFT – GOODS AND SERVICES TAX – PAYMENT RULES, 20- [September 2016] – Rule 4 – 4. Identification number for each transaction (1) A unique identification number shall be generated at the Common Portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic tax liability r

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Rule 3 – Draft-Bills-Reports – Draft GST Payment Rules – DRAFT – GOODS AND SERVICES TAX – PAYMENT RULES, 20- [September 2016] – Rule 3 – 3. Electronic Cash Ledger (1) The electronic cash ledger under sub-section (1) of section 35 shall be maintained in FORM GST PMT-3 for each registered taxable person on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) A registered taxable person, or any other person on his behalf, shall generate a challan in FORM GST PMT-4 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. (3) The deposit under sub-rule (2) shall be made

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behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c) Proper officer or any other officer authorized for the amounts collected by way of cash or cheque, demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-4 generated at the Common Portal shall be valid for a period of fifteen days. Explanation.- For making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the taxable person making such payment. (4) Any payment required t

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n Identification Number (CIN) will be generated by the collecting Bank and the same shall be indicated in the challan: Provided that where the bank account of the concerned taxable person, or the person making the deposit on his behalf, is debited but no Challan Identification Number (CIN) is generated, the said person may represent electronically in FORM GST PMT-6 through the Common Portal to the Bank or electronic gateway through which the deposit was initiated. (7) On receipt of CIN from the authorized Bank, the said amount shall be credited to the electronic cash ledger of the registered taxable person who, or on whose behalf, the deposit has been made and the Common Portal shall make available a receipt to this effect. (8) Any amount d

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Rule 2 – Draft-Bills-Reports – Draft GST Payment Rules – DRAFT – GOODS AND SERVICES TAX – PAYMENT RULES, 20- [September 2016] – Rule 2 – 2. Electronic Credit Ledger (1) The electronic credit ledger shall be maintained in FORM GST PMT-2 for each registered taxable person on the Common Portal and every claim of input tax credit under the Act shall be credited to the said Ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with sectio

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Rule 1 – Draft-Bills-Reports – Draft GST Payment Rules – DRAFT – GOODS AND SERVICES TAX – PAYMENT RULES, 20- [September 2016] – Rule 1 – DRAFT GOODS AND SERVICES TAX – PAYMENT RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapter- PAYMENT OF TAX 1. Electronic Tax Liability Register (1) The electronic tax liability register under sub-section (7) of section 35 shall be maintained in FORM GST PMT-1 on the Common Portal and all amounts payable by a taxable person shall be debited to the said register. (2) The electronic tax liability register of a registered taxable person shall be debited by: (a) the amount payable towards tax, inter

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c tax liability register shall be credited accordingly. (4) The amount deducted under section 37, or the amount collected under section 43C, or the amount payable under sub-section (3) of section 7, or the amount payable under section 8, or any amount payable towards interest, penalty, fee or any other amount shall be paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic tax liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic tax liability register shall stand reduced to the extent of relief given by the appellate authority and the electronic tax liability register shall be credited accordingly. (6) The amount of penalty imposed shall stand reduced partly or

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Rule 17 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 17 – 17. 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 taxable person is required after grant of registration, he may get such verification done and upload the verification report along with other documents, including photographs, in Form GST

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Rule 16 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 16 – 16. Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in Form GST REG-25 shall be furnished electronically through the Common Po

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Rule 15 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 15 – 15. Method of authentication (1) All applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted under these rules shall be filed electronically at the Common Portal with digital signature certificate or through e-signature as specified under Information Technology Act, 2000 (21 of 2000) or through any other mode of signature notified by the Board/Commissioner in this behalf. (2) Each document including return filed online shall be signed by – (a) in the case of an individual, by the individual himself or by some person duly authorised

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Rule 14 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 14 – 14. Migration of persons registered under Earlier Law (1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal. (2)(a) Every person who has been granted a provisional registration under subrule (1) shall submit an application electronically in FORM GST REG-20, duly signed, along with

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shed or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-22: Provided that no provisional registration shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard. (4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-24 at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said pr

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Rule 13 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 13 – 13. Revocation of cancellation of registration (1) A taxable 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-17, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner: Provided that no application for revocation shall be filed if the registration has been cancelled for the failure of the taxable person to fu

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cation for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer may require the applicant to furnish, within three common working days of the filling of the application, such additional information or clarification as, in his opinion, may be required for verifying the particulars furnished in the said application, in FORM GST REG-03 and the applicant shall furnish the information or the clarification within seven common working days from the date of the service of notice in FORM GST REG-04. (4) Upon receipt of the information or clarification in FORM GST REG-04 , the proper officer may proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from

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Rule 12 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 12 – 12. Cancellation of registration (1) Where the proper officer has reasons to believe that the registration of a taxable person is liable to be cancelled under section 21, he may issue a notice to the taxable person in FORM GST REG-15 to show cause within seven days as to why his registration should not be cancelled: Provided that where a notice for cancellation has been issued under [SGST rules of the State/CGST Rules], no notice shall be issued under sub-rule (1). (2) Where the proper officer is satisfied that a taxable person who has submitted an application for cancellation of his registrat

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Rule 11 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 11 – 11. Application for cancellation of registration (1) A registered taxable person seeking cancellation of his registration under subsection (1) of section 21 shall electronically submit an application in FORM GST REG-14 including the details of closing stock and liability thereon and may furnish, along with the application, relevant documents in sup

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Rule 10 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 10 – 10. Suo moto registration (1) Where, during the course of any survey, inspection, search, enquiry or any other proceeding under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG 13. (2) The registration issued under sub-rule (1) shall be effective from the date of order of registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within thirty days from the date of the gra

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Rule 9 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 9 – 9. Amendment to Registration (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01, FORM GST REG-07, FORM GST REG-09 or FORM GST-REG-10, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered taxable person shall, within fifteen days of such change, submit an application electronically, duly signed, in FORM GST REG-11, electronically, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre, notified by the Board or

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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-11 on the Common Portal: Provided that any change in the mobile number or the e-mail address of authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided under rule 1. (c) Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered taxable person, the said person shall apply for fresh registration in FORM GST REG-01. (3) Where the proper officer is of the opinion that the amendment sought under clause (a)

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Rule 8 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 8 – 8. Grant of registration to non-resident taxable person (1) A non-resident taxable person shall electronically submit an application for registration, duly signed, in FORM GST REG-10, at least five days prior to commencement of the business at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (

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Rule 7 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 7 – 7. Display of registration certificate and GSTIN in name board (1) Every registered taxable 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 taxable person shall display his GSTIN in the name board exhibited at the

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Rule 6 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 6 – 6. Assignment of unique identity number to certain special entities (1) Every person required to obtain a unique identity number under sub-section (6) of section 19 may submit an application, electronically in FORM GST REG-09, duly verified in the manner specified in rule 1, at the Common Portal either directly or through a Facilitation Centre, notif

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Rule 5 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 5 – 5. Grant of Registration to persons required to deduct tax at source or collect tax at source (1) Any person required to deduct tax under sub-section (1) of section 37 or a person required to collect tax at source under section 43C shall electronically submit an application, duly signed, in FORM GST REG-07 for grant of registration, through the Commo

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Rule 4 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 4 – 4. Separate Registrations for multiple business verticals within a State (1) Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals under sub-section (2) of section 19 shall be granted separate registration in respect of each of the verticals subject to the following conditions: (a) Such person has more than one business vertical as defined under subsection (18) of section 2 of the Act; (b) No business vertical of a taxable person shall be granted registration to pay tax under section 8 if any one of the other business ve

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Rule 3 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 3 – 3. Issue of registration certificate (1) Subject to the provisions of sub-section (11) of section 19, where the application for grant of registration has been approved under rule 2, a certificate of registration in FORM GST REG-06 for the principal place of business and for every additional place of business shall be made available to the applicant o

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Rule 2 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 2 – 2. Verification of the application (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 three common working days from the date of submission of application. (2) Where the application submitted under rule 1 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 t

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or document being sought under sub-rule (2), the clarification, information or document furnished by the applicant shall be forwarded to the proper officer under said Rules for appropriate action. (CGST Rules) (3) Where a clarification under sub-rule (2) of the CGST Rules has been sought prior to any clarification being sought under the sub-rule (2), the information furnished by the applicant shall be forwarded to the proper officer under the CGST Rules for appropriate action. (SGST Rules) (4) 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 seven common working days of receipt of such clarification or informati

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Rule 1 – Draft-Bills-Reports – Draft GST Registration Rules – DRAFT – GOODS AND SERVICES TAX – REGISTRATION RULES, 20- [September 2016] – Rule 1 – DRAFT GOODS AND SERVICES TAX – REGISTRATION RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapter-__ REGISTRATION 1. Application for registration (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 37 and a person required to collect tax at source under section 43C, who is liable to be registered under sub-section (1) of section 19 and every person seeking registration under sub-section (3) of section 19 (hereinafter referr

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-mail address. (3) On successful verification of the PAN, mobile number and e-mail address, an application reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the person referred to in sub-rule (1) shall electronically submit an application in Part B of FORM GST REG01, duly signed, along with documents specified in the said Form, at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a

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Rule 25 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 25 – 25. Conditions for purposes of appearance (1) No person shall be eligible to attend before any authority, as a Tax Return Preparer, in connection with any proceeding under the Act on behalf of any taxable person or person unless his name has been entered in the list maintained under sub-rule (6) of rule 20 . (2) An Accountant or a Tax return preparer attending

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Rule 24 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 24 – 24. Provisions relating to a Tax Return Preparer (1) An application in FORM GST TRP-1 may be made to the officer authorised in this behalf for enrolment as Tax Return Preparer by any person who satisfies any of the conditions specified below, namely: (a) (i) he is a citizen of India; (ii) he is a person of sound mind; (iii) he is not adjudicated as insolvent; (iv) he has not been convicted by a competent court for an offence with imprisonment not less than two years; and (b) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or (c) he has passed: (i) a graduate or

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orised officer shall, after making such enquiry as he considers necessary, either enroll the applicant as a Tax Return Preparer and issue a certificate to that effect in FORM GST TRP-2 or reject his application where it is found that the applicant is not qualified to be enrolled as a Tax Return Preparer. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled. (4) If any Tax Return Preparer is found guilty of misconduct in connection with any proceeding under the Act, the authorised officer may, by order, in FORM GST TRP-4 direct that he shall henceforth be disqualified under section 34, after giving him a notice to show cause in FORM GST TRP-3 against such disqualification and after giving him a reasonable opportunity of being heard. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of the order under sub-rule (4), appeal to the Commissioner against such order. (6) A list of Tax Return Preparers enrolled under

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firmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the Tax Return Preparer. (9) A Tax Return Preparer can undertake any or all of the following activities on behalf of a taxable person, if so authorised by the taxable person to: (a) furnish details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make payments for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration. (10) Any taxable person opting to furnish his return through a Tax Return Preparer shall- (a) give his consent in FORM GST TRP-6 to any Tax Return Preparer to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the Tax Return Preparer, ensure that the facts mentioned in the return are true and correct. (11) The Tax Return Preparer shall- (a) prepare the statements with

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