The Uttar Pradesh Goods and Services Tax Rules, 2017
KA.NI.-2-819/XI-9(42)/17 Dated:- 28-6-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
KA.NI.-2-819/XI-9(42)/17 – U.P. GST Rules-2017-Order-(04)-2017
Lucknow: Dated: June 28, 2017
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act. no. 1 of 2017), the Governor is pleased to make the following rules, namely:-
The Uttar Pradesh Goods and Services Tax Rules, 2017
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-(1) These rules may be called the Uttar Pradesh Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 29 June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017);
(b) “Form
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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 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 f
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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 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 exe
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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 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 t
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ST 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 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
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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, email 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
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ub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for 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
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fication 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 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 GS
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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, 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 (1
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ating 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 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 Act, the proper officer is satisfied
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blished outside India, the application for registration 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 Num
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end 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 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 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- 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 gr
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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 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 s
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of the principal place of business or any 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 p
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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 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
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days of the occurrence of the event warranting 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 Act, 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
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oper 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.
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 w
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ted 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 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 email 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 pr
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on 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 FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.
(4) Every person registered under any of the existing laws, who is not liable to be regist
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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 Commissioner 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 from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a
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ll 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).
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Document 1Form 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 supplies referred to in clause (b) of
paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
2017-18
7. Jurisdiction
8. Declaration –
Centre
State
I hereby declare that the aforesaid business shall abide by the co
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nditions and restrictions specified for
paying 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
15
45
Signature of Authorised Signatory
Name
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
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) Date of filing
Centre
7. Stock of purchases made from registered person under the existing law
State
Sr. No
GSTIN/TIN
Name of the
supplier
Bill/
Invoice
No.
Date
Value of
Stock
VAT
Central
Excise
Service
Total
Tax (if
applicabl
e)
1
2
3
4
5
6
7
8
9
10
10
1
2
Total
8. St
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ther supplier eligible for
composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought
8. Jurisdiction
Centre
DD
MM YYYY
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 – 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.
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18
Reference No. >
To
GSTIN
Name
Address
Form GST CMP-05
[See rule 6(4)]
>
Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have violated
the conditions and restrictions necessary for availing of the composition scheme und
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e
is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Date
Place
Signature of the Authorised Signatory
Note-
1. The reply should not be more than 500 characters. In case the same is more than 500 characters,
then it should be uploaded separately.
2.
Supporting
documents, if any, may be uploaded in PDF format.
20
20
Reference No. >
Το
GSTIN
Name
Address
Application Reference No. (ARN)
Form GST CMP-07
[See rule 6(6)]
Date-
Date –
Order for acceptance / rejection of reply to show cause notice
This has reference to your reply dated
reference no.
dated
filed in response to the show cause notice issued vide
Your reply has been examined and the same has been found to
be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
said show cause notice stands vacated.
or
This has reference to your reply dated
reference no.
dated
filed in response to the show cause notice issued vide
Your reply has been
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egal 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 – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
Part-B
1.
Trade Name, if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(ii) Partnership
(iii) Hindu Undivided Family
â˜
(iv) Private Limited Company
(v) Public Limited Company
â˜
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
â˜
(viii) Public Sector Undertaking
(ix) Unlimited Company
â˜
(x) Limited Liability Partnership
(xi) Local Authority
â˜
(xii) Statutory Body
(xiii) Foreign Limited
Partnership
Liability â˜
(xiv) Foreign Company Register
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M/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. No.
Type of Tax
Turnover (Rs.)
Net Tax Liability (Rs.)
(i)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
Payment Details
Challan Identification
Amount
Date
Number
12.
Are you applying for registration as a SEZ Unit?
Yes
No
(i) Select name of SEZ
13.
(ii) Approval order number and date of order
(iii) Designation of approving authority
Are you applying for registration as a SEZ Developer?
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Yes
â˜
No
â˜
14.
15.
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reason to obtain registration:
(i) Crossing the threshold
(ii) Inter-State supply
(iii) Liability to pay tax as recipient of goods or
services u/s 9(3) or 9(4)
(viii) Merger /amalgamation of two or more
registered persons
(ix) Input Service Distributor
(x) Person liable to pay tax u/s 9
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)
16. (a) Address of Principal Place of Business
Building No./Flat No.
portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or services on
behalf of other taxable person(s)
(xiv) Others (Not covered above) – Specify
Name of the Premises/Building
Floor No.
Road/Street
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City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
Rented
District
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
Consent
Shared
Others (specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
â˜
Wholesale Business â˜
Warehouse/Depot
â˜
Bonded Warehouse
Office/Sale Office
â˜
Leasing Business
EOU/STP/EHTP
â˜
Works Contract
☠â˜
Import
Others (Specify)
Retail Business
â˜
Supplier of services
â˜
Recipient of goods or services
â˜
Export
â˜
17. Details of Bank Accounts (s)
Tot
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hared
Others
(specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Warehouse/Depot
Office/Sale Office
EOU/STP/EHTP
Wholesale Business â˜
Retail Business
Bonded Warehouse
â˜
Supplier of services
â˜
Leasing Business
Recipient of goods or
services
â˜
Works Contract
â˜
Export
26
Import Others (specify)
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
22.
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
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
Building No/Flat No
Name of the
Premises/Building
City/Town/Locality/Village
Block/Taluka
St
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t Name
28
FAX No. with STD
24.
25.
State Specific Information
Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License
is held
(a)
(b)
(c)
(d)
(e)
Field 1
Field 2
Field n
Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values in the
form.
26.
27.
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. “Goods and Services Tax Network” has informed me that identity
information would only be used for validating identity of the Aadhaar holder and will be shared with
Central Identities Data Repository only for the purpose of authentication.
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nstitution of Business: Partnership Deed in case of Partnership Firm,
Registration Certificate/Proof of Constitution in case of Society, Trust, Club,
Government Department, Association of Persons or Body of Individuals, Local
Authority, Statutory Body and Others etc.
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax
Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the
ownership of the premises of the Lessor like Latest Property Tax Receipt or
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 ren
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
artners/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 act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his actions in relation
to this business will be binding on me/us.
–
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.
Signatory Place:
Date:
Signature of Authorised
(Name)
Designation/Statu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
can digitally sign the application
Proprietor
Managing Authorised Partners
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others (specify)
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
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 fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate registration for
any of its business verticals shall need to apply separately in respect of each of the vertical.
13.
After approval of application, registration certificate shall be made available on the common
portal.
14. Temporary Reference Number (TRN) will be allotted after 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.
33
33
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Application Reference Number (ARN) –
You h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reasons:
1.
2.
3.
☠You are directed to submit your reply by
(DD/MM/YYYY)
☠*You are hereby directed to appear before the undersigned on
(HH:MM)
(DD/MM/YYYY) at
If no response is received by the stipulated date, your application is liable for rejection. Please note that
no further notice / reminder will be issued in this matter
Signature
Name of the Proper Officer:
Designation:
Jurisdiction:
*Not applicable for New Registration Application
35
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for >
1.
Notice details
Reference No.
Date
2.
Application details
Reference No
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
â˜
No
(Tick one)
8.
Additional Information
9.
List of Documents
uploaded
10.
Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fore, your application is hereby rejected in accordance with the provisions of the Act.
31
37
Signature
Name
Designation
Jurisdiction
उतà¥à¤¤à¤°
पà¥à¤°à¤¦à¥‡à¤¶
सरका
Registration Number:
Government of Uttar Pradesh
Form GST REG-06
[See rule 10(1)]
Registration Certificate
1.
Legal Name
2.
Trade Name, if any
3.
4.
Constitution of Business
Address of Principal Place
of Business
5.
Date of Liability
DD/MM/YYYY
6.
Period of Validity
From
DD/MM/YYYY
To
DD/MM/YYYY
(Applicable only in case of
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.
38
38
Details of Additional Places of Business
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Total Number
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number 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.
–
Part-B
1
Trade Name, if any
2
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
â˜
(ii) Partnership
(iii) Hindu Undivided Family
â˜
(iv) Private Limited Company
(v) Public Limited Company
â˜
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
â˜
(viii) Public Sector Undertaking
(ix) Unlimited Company
â˜
(x) Limited Liability Partnership
(xi) Local Authority
â˜
(xii) Statutory Body
(xiii) Foreign Limited Liability
Partnership
ப
(xiv) Foreign Company Registered (in India)
(xv) Ot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/ Person responsible for deducting tax/collecting tax
Name
Father's Name
Photo
First Name
Date of Birth
DD/MM/YYYY
Mobile Number
Telephone No. with STD
Designation/Status
Email
address
Middle Name
Last Name
Gender
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
43
Building No/Flat No
Name of the Premises/Building
State
13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
Floor No
Locality/Village
PIN Code
First Name
Middle Name
Last Name
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account
Number
Are you a citizen of India?
Yes/No
Email address
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/Buil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l 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 an S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5
45
Digital Signature required
1.
Private Limited Company
Digital Signature Certificate(DSC) class 2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2 and above, e-Signature or
any other mode as specified or as may be notified.
5. 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.
46
46
Reference No
To
Name:
Address:
Application Reference No. (ARN) (Reply)
Form GST REG-08
[See rule 12(3) ]
Date:
Date:
Order of Cancellation o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le 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 the entity 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)
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 (should be a resident of India)
First Name
Middle Name
Last Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar
Address of the Authorised signatory
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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.
8
Place:
Signature
Name of Authorised Signatory
Date:
49
49
Designation:
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 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/us.
Signature
of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ees etc. in case the business declares a person as Authorised Signatory.
5. The application filed by the under-mentioned persons shall be signed digitally:-
Sr. No
Type of Applicant
Private Limited Company
Public Limited Company
1.
Digital Signature required
Digital Signature Certificate (DSC) class
2 and above
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2 and
above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
51
Form GST REG-10
[See
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e/Female / Others
DD/MM/YYYY
Address line 1
Address line 2
Address line 3
Date of commencement of the online service in India.
2.
DD/MM/YYYY
62
52
3
4
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3…
Jurisdiction
Details of Bank Account
Account Number
5
Bank Name
Documents Uploaded
6
Center
Type of account
Branch Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
7
I,
hereby declare that I am authorised to sign on behalf of the Registrant. I would charge
and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ase 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
53
3
4
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that >
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/MM/YYYY
To
DD/MM/YYYY
DD/MM/YYYY
Estimated Tax Liability (Net) for the extended period
(Rs.)
Central
Tax
State
Tax
UT Integrated
Tax
Tax
Cess
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.
55
Reference Number –
To
(Name):
(Address):
Temporary Registration Number
Form GST REG-12
[See rule 16(1)]
Date:
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason to believe that yo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sent to the corresponding Central/ State Jurisdictional Authority.
552
57
7.
Form GST REG-13
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies /
Embassies / others
State-
PART A
District –
(i)
Name of the Entity
(ii)
Permanent Account Number of entity, if any (applicable in case of any other person
notified)
(iii)
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
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
Notification No.
Date
Floor No.
Road/Street
District
Latitude
State
Contact Information
Email Address
Fax Number
Details of Authorised Signatory, if applicable
Longitude
PIN Code
Telephone number
Mobile Number
Particulars
First Name
Middle Name
L
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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/ Embassy etc.
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.
Place:
Date:
Place:
Date:
Or
(Signature)
Name of Authorised Person:
59
59
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the
Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
•
•
•
Application shall be filed through common portal or registration can be granted suo-moto by proper
officer.
The application filed on the common portal is required to be signed electronically or thro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
additional place(s) of business
and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive
Officer or equivalent, responsible for day to day affairs of the business which does not warrant
cancellation of registration, are core fields which shall be approved by the Proper Officer after due
verification.
3.
4.
For amendment in Non-Core fields, approval of the Proper Officer is not required.
Where a change in the constitution of any business results in change of the Permanent Account
Number of a registered person, the said person shall be required to apply for fresh registration.
5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
to time, shall be carried out only after online verification through the common portal.
6.
All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Application R
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
correspondence
(including email,
Name of Premises/ Building
Road/
Street
mobile telephone,
fax)
City/Town/Village
District
Block/Taluka
Latitude
6.
Reasons for
Cancellation
(Select one)
State
Mobile (with country code)
email
Longitude
PIN Code
Telephone
Fax
Number
Discontinuance /Closure of business
Ceased to be liable to pay tax
Transfer of business on account of
amalgamation, merger/ demerger,
sale, lease or otherwise disposed of
etc.
Change in constitution of business
leading to change in Permanent
Account Number
O
Death of Sole Proprietor
Others (specify)
7.
(i)
In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
etc.
Goods and Services
Tax Identification
Number
(ii)
(a) Name (Legal)
(b) Trade name, if
any
(111)
Address of Principal
Building No./ Flat No.
Floor No.
Place of Business
Name of Premises/ Building
City/Town/Village
Block/Taluka
19
64
Road/Street
District
Latitude
State
Mobile (with country code)
emai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
correct to the best of my/our
knowledge and belief and nothing has been concealed therefrom.
Place
Date
65
Signature of Authorised Signatory
Name of the Authorised Signatory
Designation/Status
•
Instructions for filing of Application for Cancellation
A registered person seeking cancellation of his registration shall electronically submit an application
including details of closing stock and liability thereon along with relevant documents, on common
portal.
The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
Person who can digitally sign the application
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Proprietor
Managing Authorised Partners
Karta
Managing/Whole-t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
common portal.
No fee is payable for filing application for cancellation.
• After submission of application for cancellation of registration, the registered person shall make
payment, if not made at the time of this application, and shall furnish final return as provided in the
Act.
•
The registered person may also update his contact address and update his mobile number and e mail
address.
66
66
Reference No. –
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
Form GST REG -17
[See rule 22(1)]
>
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
liable to be cancelled for the following reasons: –
1
2
3
☠You are hereby directed to furnish a reply to this notice within seven working days from the date
of service 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your registration is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your registration is >.
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be
found to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before
(date) failing which the amount
will be recovered in accordance with the provisions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
Central Tax
State Tax
UT Tax
69
69
Integrated Tax
Cess
Signature
Designation
Jurisdiction
Refe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hment)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Full Name
(first name, middle, surname)
Designation/Status
Place
Date
•
•
Instructions for submission of application for revocation of cancellation of registration
A person, whose registration is cancelled by the proper officer on his own motion, may apply for
revocation of cancellation of registration, within thirty days from the date of service of the order of
cancellation 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 mobil
= = = = = = = =
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d
Show Cause Notice for rejection of application for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of
registration. Your application has been examined and the same is liable to be rejected for the following reasons:
1.
2.
3.
☠You are hereby directed to furnish a reply to this notice within seven working days from the date of service
of this notice.
â–¡ 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 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
73
23
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
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)
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 under earlier law
Registration
9. Existing Registrations
Sr.
Type of Registration
No.
1
TIN Under Value Added Tax
2
Central Sales Tax Registration Number
3
Entry Tax Registration Number
4
Entertainment Tax Registration Number
5
Hotel And Luxury Tax Registration Number
6
Central Excise Registration Number
7
Service Tax Registration Number
8
Corporate Identify Number/Foreign Company
Registration
9
Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
Identification Number
10
11
Import/Exporter Code Number
Registration Under Duty Of Excise On
Medicinal And Toiletry Act
12
Others (Please specify)
Registration Number
Date of Registration
76
10. Details of Principal Place of Business
Building No. /Flat No.
Name of the Premises/Building
Locality/Village
Stat
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ent
Works Contract
Wholesale Business
Retail Business
Warehouse/Depot
Service Provision
Office/Sale Office
Leasing Business
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Others (Specify)
Add More
12. Details of Goods/Services supplied by the Business
Sr. No.
Description of Goods
77
HSN Code
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
Account
Number
Are you a citizen of India?
Residential Address
Building No/Flat No
Director Identification Number
Aadhaar Number
Passport Number
Name of the Premises/Building
Locality/Village
State
15. Details of Primary
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e 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
Digital Signature/E-Sign
Instructions for filing of Application for enrolment
1. 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.
2. 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 Se
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etc.
S. No.
1.
Full Name
Designation/Status Signature
2.
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
1.
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/Kart
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ng
that of Managing Partner is to be submitted)
Hindu Undivided Family – Karta
Company – Managing Director or the Authorised Person
80
2.
3.
4
5
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 Electricity Bill.
(b)
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ture shall be required.
electronically sign application for enrolment:-
Constitution of Business
Following person can
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Proprietorship
Partnership
Hindu Undivided Family
Karta
Private Limited Company
Public Limited Company
Society/Club/ Trust/ AOP
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
81
84
Government Department
Public Sector Undertaking
Unlimited Company
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
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 O
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erated after successful validation of all the filled
up information.
Status of the online filed Application can be tracked on the common portal.
1.
Authorised signatory should not be minor.
2.
No fee is applicable for filing application for enrolment.
82
Acknowledgement
Enrolment Application – Form GST- has been filed against Application Reference Number (ARN) .
Form Number
:
Form Description:
Date of Filing
:
Taxpayer Trade Name
:
Taxpayer Legal Name
:
Provisional ID Number
:
83
83
It is a system generated acknowledgement and does not require any signature
Reference No.
Το
Provisional ID
Name
Address
Form GST REG-27
[See rule-24(3)]
Application Reference Number (ARN)
>
Dated
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated The application has been examined and the
same has not been found to be satisfactory for the following reasons:-
1
2
You are hereby directed to show cause as to why the provisional registration
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covered in accordance with the provisions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
Central Tax
State Tax
UT Tax
55
85
Integrated
Tax
Cess
Signature
Designation
Jurisdiction
(i) Provisional ID
(ii) Email ID
(iii) Mobile Number
Form GST REG-29
[See rule 24(4)]
Application for cancellation of provisional registration
1. Legal Name (As per Permanent Account
Number)
2. Address for correspondence
Building No./ Flat No.
Name of Premises/
Building
City/Town/
Village/Locality
Part A
Part B
Floor No.
Road/Street
District
Block/Taluka
State
PIN
3. Reason for Cancellation
4. Have you issued any tax invoice during GST regime?
YES
NO
5. Declaration
(i) I , being of do
hereby declare that I am not liable to registration under the provisions of the Act.
6. Verification
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.
Aadhaar Number
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