The Gujarat Goods and Services Tax Rules, 2017.
(GHN-26)/GSTR-2017 (1).TH Dated:- 21-6-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 21st June, 2017.
No. (GHN-26)/GSTR-2017 (1).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (25 of 2017), the Government of Gujarat hereby makes the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-(1) These rules may be called the Gujarat Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 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 to it in cla
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ue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days 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 detail
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is filed under sub-rule (1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is 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 t
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ll remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons 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,
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a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 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 s
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ration 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 verif
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person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in &nb
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cer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action, –
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM 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 Go
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er sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule
(1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (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 busin
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tion to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied 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 col
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the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account 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-tax
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the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in
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ly in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Every registered person 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 ad
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Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST
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bmitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made availa
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rovided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of 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 cau
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mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.
(2) (a) Where the proper officer
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in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification N
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nished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that
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pplications, 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 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
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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).
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Document 1NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 21st June, 2017.
Gujarat No. (GHN-26)/GSTR-2017 (1).TH- In exercise of the powers conferred by section 164
Goods and of the Gujarat Goods and Services Tax Act, 2017 (25 of 2017), the Government of
Services
Tax Act, Gujarat hereby makes the following rules, namely:-
2017
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-(1) These rules may be called the Gujarat
Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
2. Definitions.- In th
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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
Commissioner, prior to the commencement of the financial year for which the option to pay
tax under the aforesaid section is exercised and shall furni
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red 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 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 rece
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er 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 withdraw from the composition scheme shall, before
the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or
verified
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drawal 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 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
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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 ââ¬Åthe applicantââ¬) 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 outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a
separate application for regis
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gh 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 application.
(2)
Where the application submitted under rule 8 is found to be deficient, either in terms
of any information or any document required
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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 been approved.
10.
Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of
section 25, where the application for grant
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f the grant of registration under sub-rule (1) or sub-rule (3) or
sub-rule (5) of rule 9.
(4) Every certificate of registration shall be digitally signed by the proper officer under
the Act.
(5)
Where the registration has been granted under sub-rule (5) of rule 9, the applicant
shall be communicated the registration number, and the certificate of registration under sub-
rule (1), duly signed or verified through electronic verification code, 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
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spect 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
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 t
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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 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
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xable 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 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)
E
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mber 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 registered person shall display his certificate of
registration in a prominent location at his principal place of business and at every additional
place or
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(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 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
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rve 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 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
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al 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 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 cau
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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
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 suc
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-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 number, either directly or through a Facilitation Centre notified by
the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be
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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 the provisional registration granted under sub-
rule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GS
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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 document including the return furnished online shall be signed or verified through
electronic verification code-
(a) in the case of an individual, by the i
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e 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)
Manufacturers, other than manufacturers of such goods
as notified by the Government
Suppliers making supplies referred to in clause (b)
of paragraph
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agraph 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
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
1. GSTIN
(Only for persons registered under the existing law migrating on the appointed day)
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax under
section 10
6. Jurisdiction
(i) Application reference number
(ARN)
(ii) Date of filing
Centre
State
7. Sto
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tegory of Registered Person
(iv)
Manufacturers, other than manufacturers
of such goods as may be notified by the
Government
(v)
Suppliers making supplies referred to in
clause (b) of paragraph 6 of Schedule II
(vi)
Any other supplier eligible for
composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought
8. Jurisdiction
Centre
DD
MM YYYY
State
9. Reasons for withdrawal from composition scheme
10. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
Note – Stock statement may be furnished separately for availing input tax credit on the stock available
on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
Reference No. >
To
GSTIN
Name
Address
Form GST CMP-05
[See rule 6(4)]
>
Notice for denial of opti
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name, if any
Address of the Principal
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.
Date
Place
Signature of the Authorised Signatory
Note –
1. The reply should not be more than 500 characters. In case the same is more than 500 characters,
then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
Reference No. >
To
GSTIN
Name
Address
Application Reference No. (ARN)
Form GST CMP-07
[See rule 6(6)]
Date-
Date –
Order for acceptance / rejection of reply to show cause notice
This has reference to your reply dated
reference no.
dated
filed in response to the show cause notice issued vide
Your reply has been examined and the same has been found to
be satisfactory and, therefore, your option to pay tax under composition scheme shall
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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/UT
(i) Legal Name of the Business:
(As mentioned in Permanent Account Number)
(ii)
District-
Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii) Email Address:
(iv) Mobile Number:
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
1. Trade Name, if any
2.
Part-B
Constitution of Business (Please Select the Appropriate)
(ii) Partnership
(i) Proprietorship
(iii) Hindu Undivided Family
âËÅ (iv) Private Limited Company
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liabili
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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
To
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.)
Net Tax Liability (Rs.)
Challan Identification
Amount
Date
Number
12.
Are you applying for registration as a SEZ Unit?
Yes
No
(i) Select name of SEZ
(ii) Approval order number and date of order
(iii) Designation of approving authority
13.
Are you applying for registration as a SEZ Developer?
Yes
No
14.
15.
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reason to obtain registration:
(i) Crossing the threshold
(ii) Inter-State supply
(iii) Liability to pay tax as recipient of goods or
services u/s 9(3)
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parations (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.
portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or services on
behalf of other taxable person(s)
(xiv) Others (Not covered above) ââ¬â Specify
Floor No.
Name of the Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Office Email Address
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)
Factory/Manufacturing
Wholesale Business
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Retail Business
Warehouse/Depot
Bonded Warehouse
Supplier of services
Office/Sale Office
Leasing Business
Recipient of goods or services
EOU/STP/EHTP
âËÅÂ
Works Contract
Export
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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
Wholesale Business ß
Bonded Warehouse
Retail Business
Supplier of services
Leasing Business
Recipient of goods or
services
Works Contract
Export
âËÅ Import – Others (specify) âËÅÂ
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 India?
Yes/No
Passport No. (in case of
foreigners)
Residential Address
Building No/Flat No
Name of the
Premises/Building
City/Town/
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th STD
First Name
Middle Name
Last Name
FAX No. with STD
24. State Specific Information
Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License
is held
(a) 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/Business Entity)
Acceptance as an authorised signatory
I> hereby solemnly accord my acceptance
to act as authorised signatory for the abov
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following persons can digitally sign the application for new registration:-
Constitution of Business
Proprietorship
Person who can digitally sign the application
Proprietor
Managing/Authorised Partners
Partnership
Hindu Undivided Family
Karta
Managing/Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
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 In charge
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please select your authorised
representative from the list available on the common po
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ation 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 section
10 in Part B of FORM GST REG-01, which shall be considered as an intimatio
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e ARN <> Dated
-DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following
reasons:
1.
2.
3.
âËÅ You are directed to submit your reply by
(DD/MM/YYYY)
âËÅ *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.-
No
E
Yes
(Tick one)
8.
Additional Information
9.
List of Documents
10.
I
uploaded
Verificati
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axable 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.
Details of Additional Places of Business
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
Address
1
23
Annexure A
Annexure B
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Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
2.
3.
4.
5.
6.
7.
Photo
Name
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
Photo
Photo
Photo
Name
Designation/Status
Res
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art-B
1
Trade Name, if any
2
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
âËÅÂ
(ii) Partnership
(iii) Hindu Undivided Family
(iv) Private Limited Company
(v) Public Limited Company
âËÅÂ
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xv) Others (Please specify)
âËÅ (viii) Public Sector Undertaking
âËÅÂ
(x) Limited Liability Partnership
(xii) Statutory Body
âËÅ (xiv) Foreign Company Registered (in India)
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
âËÅÂâËÅÂ
à ®ª
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
Sta
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Plain text (Extract) only
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y
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
>.
You are directed to pay the amounts mentioned below on or before – (date) failing which the amount will be
recovered in accordance with the provisions of the Act and rules made thereunder.
(This order is also available on your dashboard).
Head
Tax
Interest
Penalty
Others
Total
Integrated tax
Central tax
State tax
UT Tax
Ce
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nation
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 Address
Telephone Number
Address of Principal Place of Business in India
Building No./Flat No.
Name of the Premises/Building
City/Town/Village/Locality
Block/Taluka
Latitude
State
Mobile Number
E mail Address
Details of Bank Account in India
Account
Number
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone Number
Fax Number with STD
Type of account
Branch Address
Bank Name
Documents Uploaded
IFSC
A customized l
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y 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 number or unique number on the basis of which the
entity is identified by the Government of that country or it's Permanent Account Number, if
available.
Bank Account related proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank
Account No., MICR, IFSC and Branch details including code
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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 commencement of the business at the common
portal.
3.
4.
The applicant needs to provide Email Id and Mobile Number for verification and future communication
which will be verified through One Time Passwords to be sent separately, before filling up Part-B of
the application.
The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners
/Managing Directors and whole time Director/Members of Ma
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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)
(iii)
Permanent Account Number of the person, if any
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 Authorised Signatory
(vi)
Email Address of the Authorised Signatory
(vii) Mobile Number of the Authorised Signatory (+91)
Note – Relevant information submitted above is subject to online verification, where practicable, before
proceeding to fill up Part-B.
Part -B
Details of Authorised Signatory (shall be resident of India)
First Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Middle Name
Address o
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signation:
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 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 :
Scanned copy of the passport of the Non-resident t
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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:
Designation/Status
Signature of Authorised Signatory Place
Form GST REG-11
[See rule 15(1) ]
Application for extension of registration period by casual / non-resident taxable person
1. GSTIN
2.
Name (Legal)
3.
Trade Name, if any
4.
Address
5.
Period of Validity (original)
6.
Period for which extension is requested.
From
DD/MM/YYYY
From
7.
Turnover Details for the extended period (Rs.)
DD/MM/YYYY
Estimated Tax Liability (Net) for the extend
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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
6.
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
available
Mobile No.
7.
Email Address
8.
10.
Other ID, if any
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)
Reasons for temporary registration
Male/Female/Other
DD/MM/YYYY
Effective date of registration / temporary ID
11.
Registration No. / Temporary ID
12.
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
>
Signature
Place
>:
Designation/ Jurisdiction:
Date:
Note: A copy of the order w
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Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
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
9.
11.
Branch Address
Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the
applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including t
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ugh 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 ââ¬ÅAuthorised 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 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
Place:
Date:
Name of Authorised Signatory
Designation Status:
Instructions for submission of application for amendment
1. Application for amendment shall be submitted online.
–
2. Changes relating to Name of Business, Principal Place of Business, a
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erence
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 – >
ÃŽ¤ÃŽ¿
(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 application has been examined and the same has been found to be in order. The amended certificate of
registration is available on your dashboard for download.
Date
Place
Signature
Name
Designation
Jurisdiction
Form GST REG-16
[See rule 20]
Application for Cancellation of Registration
1
GSTIN
2
Legal name
3
Trade name, if any
4
Address of Principal
Place of Business
5
Address for future
Building No./ Flat No.
Floor No.
correspondenc
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elephone
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
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
11.
Details of tax paid, if any
Payment from Cash Ledger
Sr. No.
Debit Entry No.
Central
Tax
State Tax
UT Tax
Integrated
Tax
Cess
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No.
Debit Entry No.
Central
Tax
State Tax
UT Tax
Integrated
Tax
Cess
1.
2.
Sub-Total
Total Amount of Tax Paid
12. Documents uploaded
13. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of m
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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 proposes to amalgamate itself shall register
with the tax authority before submission of the application for cancellation. This application shall be made only
after that the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date
of surrender of registration falls.
â⬢
Status of the Application may be tracked on the common portal.
âââ
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l 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
Verification
7.
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
Reference No. –
To
Form GST REG-19
[See rule 22(3)]
Name
Address
GSTINUIN
Application Reference No. (ARN)
This has reference to your reply dated –
Date
Date
Order for Cancellation of Registration
–
in response to the notice to show cause dated.
Whereas no reply to notice to show cause has been submitt
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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.
GSTIN (cancelled)
2.
Legal Name
3.
Trade Name, if any
4.
Address
(Principal place of business)
5.
Cancellation Order No.
6
Reason for cancellation
7
Details of last return filed
Period of Return
8
Reasons for revocation of
cancellation
9
Upload Documents
10.
Verification
Date –
Application
Reference
Number
Date of filing
DD/MM/YYYY
Reasons in brief. (Detailed reasoning can be filed as an attachment)
â⬢
I hereby solemnly affir
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ignatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
â⬢
Status of the application can be tracked on the common portal.
â⬢
No fee is payable for filing application for revocation of cancellation.
Reference No.
ÃŽ¤ÃŽ¿
GSTINUIN
(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 of cancellation of registration. Your
application has been examined and the same has been found to be in order. Accordingly, your registration is
restored.
Date
Place
Signature
Name of Proper officer
(Designation)
Jurisdiction –
Form GST REG-23
[See rule 23(3) ]
Reference Number :
To
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Application Reference No. (ARN):
Date
Dated
Show Cause Notice for rejection of app
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/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
à ¤¸à ¤¤à ¥Âà ¤¯à ¤®à ¥â⬡à ¤µ à ¤Åâà ¤¯à ¤¤à ¥â⬡
Government of Gujarat
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)
Date
Act
Registration Number
Place
This is a Certificate of Provisional Registration issued under the provisions of the Act.
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
Taxpayer Details
1. Provisional ID
2. Legal Name (As per Permanent
Account Number )
3. Legal Name (As per State/Center)
4. Trade Name, if any
5. Permanent Account Number of
Business
6. Const
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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
Road/Street
District
PIN Code
Longitude(Optional)
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Office/Sale Office,
Le
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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)
16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network”
to obtain details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Network” has informed me
that identity information would only be used for validating identity of the Aadhaar holder and will be shared with
Cen
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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 registered under the Gujarat Goods and Service Tax Act,
2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.
S. No.
1.
Full Name
Designation/Status Signature
2.
Acceptance as an authoris
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sociations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
â⬢
â⬢
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 as evidence are as follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
Partnership Firm / Limited Liability Partnership ââ¬â Managing/ Authorised
Partners (personal details of all partners is to be submitted but photos of only ten partners including
that of Managing Partner is to be submitted)
Hindu Undivided Family â
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lid 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 / Business Concern
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing
Committee or Board of Directors to that effect as specified.
â⬢
After submitting information electronic signature shall be required.
electronically sign a
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valent
Authorised Person in India
Authorised Person in India
Person In charge
Application is required to be mandatorily digitally signed as per following :-
â⬢
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 available on the common portal for Aadhar holders.
All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan
Identification Number, Limited Liability Partnership Identification Number shall be online validated by
the system and Acknowledgment Reference Number will be generated after successful validation of all the filled
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fficer
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 –
–
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.
2.
Determination of amount payable pursuant to cancellation of provisional registration:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
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
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rised 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:-
Input
Sr. No.
Particulars
1.
Date of Visit
2.
Time of Visit
3.
Location details
Latitude
North Bounded By
West-Bounded By
Whether address is same as mentioned
in application.
Particulars of the person available at the
5.
time of visit
(i)
Name
(ii)
Father's Name
(iii)
Residential Address
(iv)
Mobile Number
(v) Designation/Status
(vi)
6.
7.
Relationship with taxable person, if
applicable.
Functioning status of the business
Details of the premises
Open Space Area (in sq m.)
(approx.)
Covered Space Area (in sq m.) Ãâ·
(approx.)
H094
Page 05
Longitude
South Bounded By
East
Bounded By
Y/N
Functioning Y/N
Floor on which business premises
located
8.
Documents verified
'
9.
10.
Yes/No
Upload photograph of the place with the
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