Goods and Services Tax – Page 792

The Odisha Goods and Services Tax Rules, 2017.

The Odisha Goods and Services Tax Rules, 2017.
S.R.O. No 289/2017 Dated:- 24-6-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 24th June, 2017
S.R.O. No 289/2017 In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government on the recommendation of the Goods and Services Tax Council do hereby make the following rules, namely:-
1. Short title, extent and commencement.-(1) These rules may be called the Odisha Goods and Services Tax Rules, 2017.
(2) They shall come into force with effet from the 24th June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017);
(b) “FORM” means a Form appended to these rules:
(c) “section” means a section of the Act;
(d) “Special Economic Zone” shall have the same meaning as assigned ot it in clause (za)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ll of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.
(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the details of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

led under sub-rule (1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;
(c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 online by the common portal from the database maintained by the Central Board of Direct Taxes.
(b) The mobile number declared under sub-rule (1) shall be verified throu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

all 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 subrule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action, –
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of section 2;
(b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at sour

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dentified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online reci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al, 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 granted under subrule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and ma

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

G-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-
13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional plac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the com

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion 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 seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.
(2) The reply to the show cause notice issued under sub

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.
(2) (a) Where the proper officer is satisfied, for reasons to be recorded i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e 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 provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to h

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hin such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under subrule (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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the 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 af

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).
=============
Document 1à¬“ à¬¡à¬¼à¬¿ à¬¶à¬¾
à¬¶à¬¾à¬¸à¬¨
The Odisha â˜‘: Gazette
377 F5 211
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1120 CUTTACK, SATURDAY, JUNE
24,
2017/ASADHA
3, 1939
FINANCE DEPARTMENT
NOTIFICATION
The24th June, 2017
S.R.O.No 289/2017 In exercise of the powers conferred by section 164 of the Odisha Goods
and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government on the
recommendation of the Goods and Services Tax Council do hereby make the following rules,
namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-(1) These rules may be called the Odisha Goo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on code, on the common portal, either directly or through
a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later
than thirty days after the said day, or such further period as may be extended by the
Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the
appointed day, the registered person shall not collect any tax from the appointed day but shall
issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an
option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be
considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file
an intimation in FORM GST CMP-02, duly signed or verified through electronic
verification code, on the common portal, either directly or through a Facilitation Centre
notified by the Commi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t of any place of
business in any State or Union territory shall be deemed to be an intimation in respect of all
other places of business registered on the same Permanent Account Number.
4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be
effective from the beginning of the financial year, where the intimation is filed under sub-rule
(3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said
rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant
of registration to the applicant and his option to pay tax under section 10 shall be effective
from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option
to pay tax under section 10 shall comply with the following conditions, namely:-
(a)
(b)
he is neither a casual taxable person nor a non-resident taxable person;
the goods held in stock

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

prominent place at his principal place of business and at
every additional place or places of business.
(2) The registered person paying tax under section 10 may not file a fresh intimation
every year and he may continue to pay tax under the said section subject to the provisions of
the Act and these rules.
6. Validity of composition levy.- (1)The option exercised by a registered person to pay tax
under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the
said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section
(1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section
10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made
thereafter and he shall also file an intimation for 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ning such contravention, as the case may be.
(6) Every person who has furnished an intimation under sub-rule (2) or filed an
application for withdrawal under sub-rule (3) or a person in respect of whom an order of
withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may
electronically furnish at the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the
stock of inputs and inputs contained in semi-finished or finished goods held in stock by him
on the date on which the option is withdrawn or denied, within a period of thirty days from
the date from which the option is withdrawn or from the date of the order passed in FORM
GST CMP-07, as the case may be.
(7) Any 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 te

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, a person required to collect tax at
source under section 52 and a person supplying online information and database access or
retrieval services from a place outside India to a non-taxable online recipient referred to in
section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to
be registered under sub-section (1) of section 25 and every person seeking registration under
sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall,
before applying for registration, declare his Permanent Account Number, mobile number, e-
mail address, State or Union territory in Part A of FORM GST REG-01 on the common
portal, either directly or through a 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 out

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rified through electronic verification code, along with the documents specified in
the said Form at the common portal, either directly or through a Facilitation Centre
notified by the Commissioner.
(5)
On receipt of an application under sub-rule (4), an acknowledgement shall be
issued electronically to the applicant in FORM GST REG-02.
(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 appl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

proper officer is satisfied with the clarification, information or
documents furnished by the applicant, he may approve the grant of registration to the
applicant within a period of seven working days from the date of the receipt of such
clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued
under sub-rule (2) or where the proper officer is not satisfied with the clarification,
information or documents furnished, he shall, for reasons to be recorded in writing, reject
such application and inform the applicant electronically in FORM GST REG-05.
(5)
If the proper officer fails to take any 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 b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

applicant after
the expiry of thirty days from the date of his becoming liable to registration, the effective date
of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3)
or sub-rule (5) of rule 9.
(4)
under the Act.
Every certificate of registration shall be digitally signed by the proper officer
(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 unde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n.
(2) A registered person eligible to obtain separate registration for business
verticals may submit a separate application in FORM GST REG-01 in respect of each
such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax at
source.- (1) Any person required to deduct tax in accordance with the provisions of 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 registrat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t five days prior to the commencement of business at the
common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India,
the application for registration shall be submitted along with its 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 submitte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ndations of the Council.
15. Extension in period of operation by casual taxable person and non-resident taxable
person.- (1) Where a registered casual taxable person or a non-resident taxable person
intends to extend the period of registration indicated in his application of registration, an
application in FORM GST REG-11 shall be submitted electronically through the common
portal, either directly or through a Facilitation Centre notified by the 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ification under sub-rule (4), shall be effective from the date of the order granting
registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities.- (1) Every person
required to be granted a Unique Identity Number in accordance with the provisions of sub-
section (9) of section 25 may submit an application electronically in FORM GST REG-13,
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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

change at the common portal, either directly or through a Facilitation Centre notified by the
Commissioner:
–
Provided that (a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business;
or
(iii) addition, deletion or retirement 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 territ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

therewith are incomplete or
incorrect, he may, within a period of fifteen working days from the date of the receipt of the
application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the
registered person to show cause, within a period of seven working days of the service of the
said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued
under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the
date of the service of the said notice.
(4) Where the reply 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 o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ls of the payment, if any,
made against such liability and may furnish, along with the application, relevant documents
in support thereof, at the common portal within a period of thirty days of the occurrence of
the event warranting the 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erest or penalty including the amount liable to be paid under sub-section (5) of
section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper
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
cancel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ule (2), issue a notice in FORM GST REG–23 requiring the applicant to show
cause as to why the application submitted for revocation under sub-rule (1) should not
be rejected and the applicant shall furnish the reply within a period of seven working
days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the
proper officer shall proceed to dispose of the application in the manner specified in sub-rule
(2) within a period of thirty days from the date of the receipt of such information or
clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other
than a person deducting tax at source or an Input Service Distributor, registered under an
existing law and having a Permanent Account Number issued under the provisions of the
Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-
mail address and mobile n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

6, duly signed or verified
through electronic verification code, along with the information and documents specified in
the said application, on the common portal either directly or through a Facilitation Centre
notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months
or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper
officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall
be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall, after serving a
notice to show cause in FORM GST REG-27 and after affording the person concerned a
reasonable opportunity of being heard, cancel t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y get such verification done and the verification
report along with the other documents, including photographs, shall be uploaded in FORM
GST REG-30 on the common portal within a period of fifteen working days following the
date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices,
returns including the details of outward and inward supplies, appeals or any other document
required to be submitted under the provisions of these rules shall be so submitted
electronically with digital signature certificate or through e-signature as specified under the
provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other
mode of signature or verification as notified by the 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 documen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r association, by any member of the association or
persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory
thereof; or
(h) in the case of any other person, by some person competent to act on his
behalf, or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be
issued electronically by the proper officer or any other officer authorised to issue such notices
or certificates or orders, through digital signature certificate specified under the provisions of
the Information Technology Act, 2000 (21 of 2000).
Form GST CMP-01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person
(i)
(ii)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Manufacturers, other than manufacturers of such goods as
may be notified by the Government
Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
7. Jurisdiction
8. Declaration –
Centre
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
paying tax under section 10.
9. Verification
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.
Signature of Authorised Signatory
Place
Date
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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

]
Intimation/Application for Withdrawal from Composition Levy
1. GSTIN
2. Legal name
3. Trade name, if any
4.Address of Principal Place of business
5. Category of Registered Person
Manufacturers, other than manufacturers of such
goods as may be notified by the Government
(i)
(ii)
Suppliers making supplies referred to in clause
(b) of paragraph 6 of Schedule II
(iii)
Any other supplier eligible for composition
levy.
6. Nature of Business
â˜ 0
7. Date from which withdrawal from composition scheme is sought
8. Jurisdiction
DD
MM YYYY
Centre
State
9. Reasons for withdrawal from composition scheme
10. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
Note – Stock statement may be furnished separately for availing input tax credit on the stock available
on the date preceding the dat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

urisdiction
Form GST CMP – 06
[See rule 6(5)]
Reply to the notice to show cause
GSTIN
1.
Details of the show cause
2.
notice
Reference no.
Date
Legal name
3.
4.
Trade name, if any
Address of the Principal
5.
Place of Business
Reply to the notice
6.
List of documents uploaded
7.
Verification
8.
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 the Authorised Signatory
Date
Place
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.
Reference No. >
To
Form GST CMP-07
[See rule 6(5)]
Date-
GSTIN
Name
Address
Application Reference No. (ARN)
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 ca

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

source under section 51
and a person required to collect tax at source under section 52 and a person supplying online
information and database access or retrieval services from a place outside India to a non-taxable
online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
Part-A
State –
District –
(i) Legal Name of the Business:
(As mentioned in Permanent Account Number)
(ii)
Permanent Account Number:
(Enter Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii) Email Address:
(iv) Mobile Number:
Note – 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.
1.
Trade Name, if any
Part-B
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

composition levy.
7.
Date of commencement of business
DD/MM/YYYY
Date on which liability to register arises
DD/MM/YYYY
9.
Are you applying for registration as a casual taxable
person?
Yes
No
10.
If selected 'Yes' in Sr. No. 9, period for which
registration is required
From
Î¤Î¿
DD/MM/YYYY
DD/MM/YYYY
11.
If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of
registration
Sr. No.
Type of Tax
(i)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
Payment Details
Turnover (Rs.)
Challan Identification
Date
Number
12.
Are you applying for registration as a SEZ Unit?
(i) Select name of SEZ
(ii) Approval order number and date of order
(iii) Designation of approving authority
Net Tax Liability (Rs.)
Amount
Yes
No
13.
Are you applying for registration as a SEZ Developer? Yes
(i) Select name of SEZ Developer
No
â˜
â–¼
14.
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reaso

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign Company Registration
Number
Limited Liability Partnership Identification Number/Foreign
Limited Liability Partnership Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet
Preparations (Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
Name of the Premises/Building
Floor No.
Road/Street
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
Wholesale Business
Retail Business
Warehouse/D

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ntact Information
Office Email Address
Floor No
Road/Street
District
PIN Code
Longitude
Mobile Number
(c) Nature of premises
Own
Leased
Rented
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
Warehouse/Depot
Office/Sale Office
EOU/STP/EHTP
Import
Wholesale Business
Bonded Warehouse
Leasing Business
Works Contract
Others (specify)
Retail Business
Supplier of services
Recipient of goods or
services
Export
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Director Identification Number (if
any)
Aadhaar Number
Are you a citizen of Ind

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aar, if Permanent
Account Number is not
available
Name of Person
Designation/Status
Mobile Number
Email address
Telephone No. with STD
First Name
Middle Name
Last Name
24. State Specific Information
Profession Tax Enrolment Code (EC) No.
FAX No. with STD
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License
is held
(a) Field 1
(b) Field 2
(c)
(d)
….
(e) Field n
25. Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values in the
form.
26. Consent
I on behalf of the holder of Aadhaar number
> 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/Busin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of Managing Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
4. The following persons can digitally sign the application for new registration:-
Constitution of Business
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others (specify)
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Karta
Managing / Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
Person In charge
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ter successful validation of all the filled up information.
9. Status of the application filed online can be tracked on the common portal by entering Application
Reference Number (ARN) indicated on the Acknowledgment.
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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pplication for >
Date-
Date:
This is with reference to your > application filed vide ARN Dated
-DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following
reasons:
1.
2.
3.
â˜ You are directed to submit your reply by
(DD/MM/YYYY)
â˜ *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
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
No
(Tick

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dity
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.
à¤¶à¤¾à¤¸à¤¨
Details of Additional Places of Business
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
1
Address
23
Annexure A
à¤¶à¤¾à¤¸à¤¨
Annexure B
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
Ù†Ù‡
Name
Photo
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
3.
Photo
Name
Designation/Status
Resident of State
4.
5.
6.
7.
Name
Photo
Designation/Status
Resident of State
Photo
Photo
Photo
Name
Designation/Status
Resident

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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
â˜
(xiii) Foreign Limited Liability
â˜
(xiv) Foreign Company Registered (in India)
Partnership
(xv) Others (Please specify)
â˜
3
Name of the State
4
Jurisdiction
–
State
District
Centre
Sector/Circle/Ward /Charge/Unit
etc.
5
6.
Type of registration
Government (Centre / State/Union Territory)
Tax Deductor
Tax Collector
Center
State/UT
7.
Date of liability to deduct/collect tax
DD/MM/YYYY
8.
(a) Address of principal place of business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
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/Building
City/Town/Locality/Village
State
Block/Taluka
Note Add more …
Floor No
Road/Street
District
PIN Code
14.
Consent
I on behalf of the holder of Aadhar 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 Aadhar holder and will be shared with Central Identities Data Repository only for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(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 Special Economic Zone or the applicant is an Special
Economic Zone developer, necessary documents/certificates issued by Government of India are required to
be uploaded.
Instructions for submission of application for registration as Tax Deductor/ Tax Collector.
1. Enter name of Tax Deductor /Tax Collector as recorded on Tax Deduction and Collection Account Number/
Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent
Account Number shall be verifi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hallan 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.
Reference No
Î¤Î¿
Name:
Address:
Form GST REG-08
[See rule 12(3) ]
Date:
Application Reference No. (ARN) (Reply)
Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued vide Reference Number
registration under the Act.
Whereas no reply to show cause notice has been filed; or
Whereas on the day fixed for hearing you did not appear; or
dated
for cancellation of
Whereas your reply to the notice to show cause and submissions made at the time of hearing have been
examined. The undersigned is of the opinion that your registration is liable to be c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

unt 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
1.
Details of Authorised Signatory (should be a resident of India)
First Name
Middle Name
Last Name
Photo
Gender
Male/Female / Others
Designation
Date of Birth
Father's Name
Nationality
Aadhaar
Address of the Authorised signatory.
Period for which registration
From
2.
is required
DD/MM/YYYY
DD/MM/YYYY
Address line 1
Address Line 2
Address line 3
To
DD/MM/YYYY
3
Turnover Details
7
Estimated Tax Liability (Net) (Rs.)
Estimated Turnover (Rs.)
Intra- State Inter-State
Central State
Tax Tax
UT Tax
Integrated Tax Cess
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity – Address of the Office)
Address Line 1
Address Line 2
Address Line 3
Country (Drop Down)
Zip Code
E mail

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 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.
Proof of Non-resident taxable person:
Scanned copy of the passport of the Non-resident taxable person with VISA details. In case of a
business entity incorporated or established outside India, the application for registration shall be
submitted along with its tax identification

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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.
of the person competent to sign
–
Signature
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory Acceptance as an authorised signatory
> 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.
Place:
Date:
Signature of Authorised Signatory
Designation/Status:
Instructions for submission of application for registration as Non-Resident Taxable Person.
1.
Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
2. The applicant shall apply at least Five days prior to c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e
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.
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
Part-A
State/UT –
District –
(i)
Legal Name of the person
(ii)
Permanent Account Number of the person, if any
(iii)
Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(iv)
Name of the Authorised Signatory
(v)
Permanent Account Number of the Auth

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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
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 require 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
Proof of Place of Business in India:
(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 o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 > to act as an authorised signatory for
the business > for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Status Signature
Acceptance as an authorised signatory
> 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.
(Name)
Date:
Design

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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.
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 you are liable for registration under the Act, and
therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
business premises are given as under:
Details of person to whom temporary registration granted
Name and Legal Name, if applicable
1.
Gender
2.
Father's Name
3.
Date of Birth
4.
Address
5.
the Person
of Building No./ Flat No.
Floor No.
Name of Premises/Building
Road/Street
Town/City/Locality/ Village
Block/Taluka
District
State
PIN Code
Permanent Account Number of the person, if
6.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oose 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
Latitude
State
Contact Information
Email Address
District –
Notification No.
Date
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Fax Number
Mobile Number
7.
Details of Authorised Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
9.
Telephone No.
Designation/Status
Permanent Account Number
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
8
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
11.
Branch Address
Document

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r 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 through any other
mode as specified by the Government.
The details of the person authorised by the concerned entity to sign the refund application or otherwise,
should be filled up against the “Authorised Signatory details” in the application.
Form GST REG-14
[See rule 19(1) ]
Application for Amendment in Registration Particulars
(For all types of registered persons)
1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No
Field Name
Effective
(DD/MM/YYYY)
Date
Reasons(s)
5. List of documents uploaded
(a)
(b)
(c)
6. Declaration
I here

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n 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 Reference
Number (ARN) will be generated after successful validation of necessary field.
7.
Status of the application can be tracked on the common portal.
8.
No fee is payable for submitting application for amendment.
9.
Authorised signatory shall not be a minor.
Reference Number – >
To
(Name)
(Address)
Registration Number (GSTIN/UIN)
Form GST REG-15
[See rule 19(1)]
Date DD/MM/YYYY
Application Reference No. (ARN)
Dated – DD/MM/YYYY
Order of Amendment
–
This has reference to your application number dated regarding amendment in registration particulars.
Your applicatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ger of business, particulars of registration of entity in which merged, amalgamated, transferred,
etc.
Goods and Services
7.
(i)
Tax Identification
Number
(ii)
(a) Name (Legal)
(b) Trade name,
if
any
(iii) Address of Principal Building No./ Flat No.
Place of Business
Name of Premises/ Building
City/Town/Village
Block/Taluka
Floor No.
Road/Street
District
Latitude
State
Mobile (with country code)
email
Longitude
PIN Code
Telephone
Fax Number
8.
Date from which registration is to be cancelled.
9
Particulars of last Return Filed
(i)
Tax period
(ii)
(iii)
Date
10.
Application Reference Number
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
Description
Input Tax Credit/ Tax Payable (whichever is
higher) (Rs.)
Value
of
Stock
(Rs.)
Central
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
11.
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
Details of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the
concerned tax authorities. The new entity in which the applicant

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

formation 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.
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 date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Place:
Date:
Signature
Designation
Jurisdiction
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference No. of Notice
Date of issue
2.
GSTIN/UIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents uploaded
7.
I
Verification
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my k

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

found to be payable by 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
Integrated Tax
Cess
Signature
Designation
Jurisdiction
Reference No. –
Î¤Î¿
Form GST REG-20
[See rule 22(4)]
Date
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
Place:
Date:
>
Signature
Designation
Jurisdiction
Form GST REG-21
[See rule 23(1)]
Application for Revocation of Cancellation of Registration
1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f registration at the common portal No application for revocation shall be submitted if the
registration has been cancelled for the failure to furnish returns unless such returns are furnished and
any amount due as tax in terms of such returns has been paid along with any amount payable towards
interest, penalty and late fee payable in respect of the said returns.
Any change in the mobile number or the e-mail address of authorised signatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
•
Status of the application can be tracked on the common portal.
•
No fee is payable for filing application for revocation of cancellation.
Reference No.
–
Î¤Î¿
GSTIN/UIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
Form GST REG-22
[See rule 23(2]
Date
Date
Order for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY for revocation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

il 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
Form GST REG-24
[See rule 23(3)]
Reply to the notice for rejection of application for revocation of cancellation of registration
1.
Reference No. of Notice
2.
Application Reference No.
(ARN)
3.
GSTIN, if applicable
4.
Information/reasons
5.
List of documents filed
Date
Date
6.
Verification
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
Sarer
Government of Odisha
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
1.
Provisional ID
2.
Permanent Account
Number
3.
Legal Name
4.
Trade Name
5.
Registration Details under Existing Law
(a)
(b)
(c)
Date
Act
Registrati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

entification Number
10
Import/Exporter Code Number
11
Registration Under Duty Of Excise On
Medicinal And Toiletry Act
12
Others (Please specify)
Registration Number
Date of Registration
10. Details of Principal Place of Business
Building No. /Flat No.
Name of the Premises/Building
Locality/Village
State
Latitude
Contact Information
Office Email Address
Mobile Number
Floor No
Road/Street
District
PIN Code
Longitude
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10A. Nature of Possession of Premises
10B. Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Office/Sale Office
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD),
Works Contract
Others (Specify)
11. Details of Additional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Latitude (Optional)
Contact Information
Floor No
Roa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mber
Email Address
Telephone Number
Identity Information
Designation
Permanent
Account
Number
Are you a citizen of India?
Residential Address
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Director Identification Number
Aadhaar Number
Passport Number
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth
Mobile Number
Telephone Number
Identity Information
Designation
Floor No
Road/Street
District
PIN Code
DD/MM/
YYYY
Gender
Email Address
Director Identification Number
Permanent Account Number
Are you a citizen of India?
Residential Address
Aadhaar Number
Passport Number
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Add More

List of Documents Uploaded
Floor No
Road/Street
District
PIN Code
A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
provision to upload relevant document against each entry in the list. (Refer instruction)
1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

x 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 Services Tax
Identification Number therein, shall be made available to him on the common portal:
3. Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc)
1. >
2.
3.
hereby solemnly affirm and declare that > to act as an authorised
signatory for the business > for
which application for registration is being filed/ is reg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Primary Authorised
Signatory.
E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
user id and password after first login.
• Taxpayer shall require to fill the information required in the application form related details of
Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
•
•
Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are also required to be filled.
Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per
Annexure specified. Documents required to be uploaded

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ssociation 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) 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.
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 /

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ctor/Whole Time Director/ Chief Executive
Officer
Managing/ Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
Application is required to be mandatorily digitally signed as per following :-
•
Sl. No
1.
Type of Applicant
Digital Signature required
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
Note: 1. Applicant shall require to register their DSC on common portal.
2. e-Signature facility will be availabl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ncellation 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 granted to you
shall not be cancelled.
Date
Place
Signature
Name of the Proper Officer
Designation
Jurisdiction
Reference No. –
To
Form GST REG-28
[See rule 24(3)]
>
Name
Address
GSTIN/ Provisional ID
Application Reference No. (ARN)
Dated DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated Â·
–
in response to the notice to show cause dated.
Whereas no reply to notice 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 provisional registration is liable to be cancelled for following reason(s).
1.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

clare 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
Full Name
Designation/Status
Place
Date
Permanent Account Number
Signature of Authorised Signatory
DD/MM/YYYY
Form GST REG-30
[See rule 25]
Form for Field Visit Report
Center Jurisdiction (Ward/Circle/Zone)
Name of the Officer:- >
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN –
Task Assigned by:-
Date and Time of Assignment of task:-
Particulars
Input
Sr. No.
Date of Visit
1.
Time of Visit
2.
Location details
:
3.
Latitude
North Bounded By
4.
West Bounded By
Whether address is same as mentioned in
application.
Particulars of the person available at the
Longitude
South Bounded By
East Bounded By
Y/N
5.
time of visit
(i)
Name
(ii)
Father's Name
(iii)
Residential Address
(iv)
Mobile Number
(v

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notifying the Common Goods and Service Tax Electronic Portal.

Notifying the Common Goods and Service Tax Electronic Portal.
G.O. Ms. No. 108 Dated:- 24-6-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O. Ms. No.108
Date: 24.06.2017.
NOTIFICATION
In exercise of powers conferred in Section 146 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), The Government of Telangana hereby notifies www.gst.gov.in as the Common Goods and Services Tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notification of Officers Under Odisha GST Act

Notification of Officers Under Odisha GST Act
S.R.O. No. 290/2017 Dated:- 24-6-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 24th June, 2017
S. R. O. No.290/2017- In pursuance of Section 3 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government do hereby appoint the officers under the Odisha Value Added Tax Act, 2004 mentioned in column 2 of the Table below as the officers under this Act with the de

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

COMPOSITION

COMPOSITION
Query (Issue) Started By: – CA. ANCHAL RASTOGI Dated:- 23-6-2017 Last Reply Date:- 24-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
A dealer on the appointed date having stock of goods purchased inter state, now he want to opt composition scheme, whether its claim may be rejected on the basis of opening stock consisted goods purchased inter state.
Reply By KASTURI SETHI:
The Reply:
No bar since enactment of GST is from 1.7.17. Composition scheme can be opted fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Final Assessment Order

GST ASMT – 07
Final Assessment Order
Bills
Forms
GST ASMT – 07 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 07
–
=============
Document 1Reference No.:
Î¤Î¿
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule]
Final Assessment Order
dated
Date
Preamble – >
In continuation of the provisional assessment order referred to above and on the
basis of information available / documents furnished, the final assessment order is iss

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notice for seeking additional information / clarification / documents for final assessment

GST ASMT – 06
Notice for seeking additional information / clarification / documents for final assessment
Bills
Forms
GST ASMT – 06 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 06
–
=============
Document 1Reference No.:
To
GSTIN –
Name –
Address –
Application Reference No. (ARN)
Provisional Assessment order no. –
Form GST ASMT -06
[See rule -]
Date
Date
Date:
Notice for seeking additional information / clarification / documents for final assessment
Plea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST registrations for ecommerce, new cos to begin on June 25

GST registrations for ecommerce, new cos to begin on June 25
GST
Dated:- 23-6-2017

New Delhi, Jun 23 (PTI) Ecommerce operators and TDS deductors will be able to register with GST Network beginning June 25, when the portal re-opens for fresh registration.
Also, existing excise, service tax and VAT assessees will get another chance to migrate to the GSTN portal as registration for them too opens on Sunday next and will remain open for three months.
The GSTN portal will now start accepting fresh registrations from June 25.
The registration will also start for GST practitioners, Tax Deductors at Source (TDS) and e-commerce operators, which are required to collect tax at source, GSTN said in a statement.
GSTN, the company provi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and services tax practitioners.

Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Nagaland Goods and Services Tax Act, 2017
Goods and services tax practitioners.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GTA PAID – ITC AVILABLE –REG

GTA PAID – ITC AVILABLE REG
Query (Issue) Started By: – venkat eswaran Dated:- 23-6-2017 Last Reply Date:- 12-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear all,
We are service receiver and if we pay GTA 5% under GST Reverse charge mechanism , can we able to take credit this and adjust against GST payable?
If GTA paid by transporter itself and sending the bill can we able to take credit this and adjust against GST payable?
Thanks in advance
Venkat
Reply By KASTURI SETHI:
The Reply:
In my view, ITC is not admissible in both ways.
Reply By Kusalava InternationalLimited:
The Reply:
Dear Mr. Venkat,
As per Sl. No. 3 of "Schedule of GST Rates for Services as approved by GST Council", the rate of GST w.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

by reverse charge assessee. In other words, the entire amount is payable by cash deposit account only. Further, the actual service provider is not entitled to any input tax credit. To be on the safer side you may take a declaration from the GTA service provider to the effect that "No input tax credit availed by him on inputs, capital goods and input services by him while providing the service of GTA". This is enough.
Further, under Input Tax Credit Rules, No specific exclusion for GTA service on which tax is paid under reverse charge as ineligible item for credit. When no such exclusion, you are eligible to take credit of the 5% tax after payment by cash.
For your benefit, the provisions under erstwhile service tax prior to 1.6.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Furnishing of Security

GST ASMT – 05
Furnishing of Security
Bills
Forms
GST ASMT – 05 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 05

–
=============
Document 1
1. GSTIN
Form GST ASMT -05
[See rule -]
Furnishing of Security
2. Name
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr. No. Mode
Reference no. /
Debit entry no. (for
cash payment)
Date
Amount
Name of Bank
1
2
3
4
5
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the
order.
5. Declaration –
(i)
The above-mentioned bank guarantee is submitted to secure the differential tax on
the supply of goods and/or services in re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

“the President”/ the Governor of
.(State) (hereinafter called the “Governor”) in
the sum of….
.rupees to be paid to the President/ Governor for which payment will and truly to be
made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/
legal representatives/successors and assigns by these presents; Dated this
day of
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on
(name of goods/services or both-HSN/SAC:_
_) supplied by the above bounded
obligor from time to time could not be made for want of full information with regard to the value or rate of tax
applicable thereto;
and whereas the obligor desires that the provisional assessment

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te of demand thereof being made in writing by the said Officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full
force and virtue:
AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the
amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Central Government/ State Government for
the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
9
Signature(s) of obligor(s).
Date :
Pla

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Order of Provisional Assessment

GST ASMT – 04
Order of Provisional Assessment
Bills
Forms
GST ASMT – 04 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 04
–
=============
Document 1Reference No.:
Î¤Î¿
GSTIN –
Name –
Address –
Application Reference No. (ARN) ..
Form GST ASMT -04
[See rule -]
Dated……..
Date
Order of Provisional Assessment
This has reference to your application mentioned above and reply dated-, furnishing
information/documents in support of your request for provisio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reply to the notice seeking additional information

GST ASMT – 03
Reply to the notice seeking additional information
Bills
Forms
GST ASMT – 03 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 03

–
=============
Document 1
Form GST ASMT – 03
[See rule -]
Reply to the notice seeking additional information
1. GSTIN
2. Name
Notice No.
Notice date
3. Details of notice vide which additional
information sought
4. Reply
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notice for Seeking Additional Information / Clarification / Documents for provisional assessment

GST ASMT – 02
Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
Bills
Forms
GST ASMT – 02 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 02
–
=============
Document 1Reference No.:
To
GSTIN
-Name
(Address)
Form GST ASMT – 02
[See rule -]
Date:
Application Reference No. (ARN).
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional
assessment
Please refer to your application

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Application for Provisional Assessment under section 60

GST ASMT – 01
Application for Provisional Assessment under section 60
Bills
Forms
GST ASMT – 01 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 01

–
=============
Document 1
1.GSTIN
2. Name
3. Address
Form GST ASMT-01
[See rule -]
Application for Provisional Assessment under section 60
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr. No. HSN/SAC
Name of
commodity
/service
Tax rate
Central
tax
St

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

BOOK ON GST

BOOK ON GST
Query (Issue) Started By: – MARIAPPAN GOVINDARAJAN Dated:- 23-6-2017 Last Reply Date:- 28-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I am happy to inform that M/s CENTAX Publications Private Limited, New Delhi published a book on GST – A PRACTICAL GUIDE authored by me.
Reply By KASTURI SETHI:
The Reply:
Congratulations Sir.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Thank you, Sir
Reply By Gorantla Bhaskar Rao:
The Reply:
Dear sir,
Congratulations sir

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Information of Findings upon Special Audit

GST ADT – 04
Information of Findings upon Special Audit
Bills
Forms
GST ADT – 04 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ADT – 04
–
=============
Document 1
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 04
[See rule ………]
Date:
Information of Findings upon Special Audit
has been examined by
Your books of account and records for the F.Y.
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of
informa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Communication to the registered person for conduct of special audit under section 66

GST ADT – 03
Communication to the registered person for conduct of special audit under section 66
Bills
Forms
GST ADT – 03 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ADT – 03
–
=============
Document 1
Reference No.:
To,
GSTIN
Name
Form GST ADT – 03
[See rule
…]
Date:
Address
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investiga

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Audit Report under section 65(6)

GST ADT – 02
Audit Report under section 65(6)
Bills
Forms
GST ADT – 02 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ADT – 02
–
=============
Document 1
Reference No.:
To,
Form GST ADT – 02
[See rule
..]
Date:
GSTIN
Name
Address
Audit Report No.
dated
Audit Report under section 65(6)
Your books of account and records for the F.Y.
has been examined and this Audit
Report is prepared on the basis of information available / documents furnished by you

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Notice for conducting audit

GST ADT – 01
Notice for conducting audit
Bills
Forms
GST ADT – 01 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ADT – 01
–
=============
Document 1
Reference No.:
To,
GSTIN
Name
Address
–
Period F.Y.(s) –
Form GST ADT – 01
[See rule
.]
Notice for conducting audit
Date:
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s) …..
in accordance with the provisions of section 65. I propose
to
to conduct the said audit at my office/at your place of business on
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Input Tax Credit of imported goods.

Input Tax Credit of imported goods.
Query (Issue) Started By: – ASHOK AMIN Dated:- 23-6-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
We are registered manufacturers and dealers under current central excise. We have some old stock of imported goods in our regsitered dealers godown. Now, can we take input tax credit of the old stock of imported goods in the GST regime. What will be the date of inward to calculate one year from the date of 1-7-17 for availment of input tax credit ? Can we take input tax credit for the import goods if it is older than one year from the date of GST implementation ?
Reply By RAMESH PRAJAPATI:
The Reply:
Yes, you can claim input tax credit on the old s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ppointed day subject to the following conditions, namely:
(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
(ii) the said registered person is eligible for input tax credit on such inputs under this Act;
(iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs;
(iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day; and
(v) the supplier of services is not eligible for any abatement under this Act:
Provided that where a registered person, other than a manufacturer or a supplier of services, is not in p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to the High Court under section 117

GST APL – 08
Appeal to the High Court under section 117
Bills
Forms
GST APL – 08 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 08
–
=============
Document 1Form GST APL – 08
[See Rule]
Appeal to the High Court under section 117
1.
Appeal filed by
Taxable person / Government of
2.
GSTIN/Temporary ID/UIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-
5.
Order appealed against
Number
Da

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Application to the Appellate Tribunal under sub section (3) of Section 112

GST APL – 07
Application to the Appellate Tribunal under sub section (3) of Section 112
Bills
Forms
GST APL – 07 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 07
–
=============
Document 1Form GST APL – 07
[See Rule ]
Application to the Appellate Tribunal under sub section (3) of Section 112
1. Name and Designation of the appellant
Name:
2. GSTIN/Temporary ID /UIN-
Designation
Jurisdiction
State/Center-
Name of the State:
3. Appellate Order no.
Date-
4.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Cross-objections before the Appellate Authority / Appellate Tribunal

GST APL – 06
Cross-objections before the Appellate Authority / Appellate Tribunal
Bills
Forms
GST APL – 06 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 06
–
=============
Document 1Form GST APL – 06
[See Rule ]
Cross-objections before the Appellate Authority/Appellate Tribunal
Sr. No.
Particulars
1
Appeal No.
Date of filing –
2
GSTIN/Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communication-
6
Order no.
Date-
7.
8.
Designation and Address of the officer passing the order appealed against-
Date of communication of the order appealed against-
9.
Name of the representative-
10.
Details of the case under dispute-
(i)
Brief issue of the case under disp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sioner of State/UT tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii)
Order Number and date of Order-
(iii)
GSTIN/UIN/Temporary ID-
(iv)
Amount involved:
Head
Tax
Interest
Integrated
tax
Central tax
State/UT
tax
Cess
15
Details of payment
Head
Central tax
State/UT
tax
Integrated
tax
Cess
Penalty
Refund
Total
Tax
Interest
Penalty
Refund
Total
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
16
(i)
Amount of tax demand dropped or reduced for the period of
dispute
(ii)
Amount of interest demand dropped or reduced for the
period of dispute
(iii)
Amount of refund sanctioned or allowed for the period of
dispute
(iv)
Whether no or lesser amount imposed as penalty
TOTAL
17
Reliefs claimed in memorandum

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Appeal to the Appellate Tribunal

GST APL – 05
Appeal to the Appellate Tribunal
Bills
Forms
GST APL – 05 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 05

–
=============
Document 1Form GST APL – 05
[See Rule ]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(vi) Amount under dispute:
Des

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Description
No.
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Integrated
Central
Ledger
tax
tax
State/UT
tax
CESS
11
2
3
1.
Integrated
tax
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3.
State/UT tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
5
7
Sr. No. Description
(c) Interest, penalty, late fee and any other amount payable and paid:
Amount payable
Debit
entry no.
Amount paid
Integrated Central
State/UT
CESS
Integrated Central State/UT
CESS
tax
tax
tax
tax
tax
tax
1
2
3
4
5
6
8
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
4.
Others
(specify)
I, , hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Input Credit under GST of CVD for Imported goods but lying at Branch Office

Input Credit under GST of CVD for Imported goods but lying at Branch Office
Query (Issue) Started By: – RAHUL SARDA Dated:- 23-6-2017 Goods and Services Tax – GST
GST
We understand that CVD credit can be availed on brought forward stocks under GST for goods imported within one year of 30th June . In this regard I have a query that if goods were imported at Kolkata ( Head office of the company ) and some qty transferred to branch office say at Bangalore .On 30th June if such imported st

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =