Goods and Services Tax

Rule 11
Separate registration for multiple places of business within a State or a Union territory
GST
Registration
Rule 11 of Central Goods and Services Tax Rules, 2017
1[11 Separate registration for multiple places of business within a State or a Union territory.-
(1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:-
(a) such person has more than one place of business as defined in clause (85) of section 2;
(b) such person shall not pay tax under section 10 for any

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separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(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.]
 
 
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NOTES:-
1.  
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as,
“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

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Rule 10
Issue of registration certificate
GST
Registration
Rule 10 of Central Goods and Services Tax Rules, 2017
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, 2[rule 9A and rule 14A,] 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 Services Tax Identification Number shall be assigned subject to the following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax

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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.
 
 
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NOTES:-
1.
Substituted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as, “digitally signed”
2. 
Inserted vide Notification No. 18/2025 – Central Tax dated 31-10-2025 w.e.f. 01-11-2025
 
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Statute, statutory provisio

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Rule 9
Verification of the application and approval
GST
Registration
Rule 9 of Central Goods and Services Tax Rules, 2017
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 6[seven] working days from the date of submission of the application.
7[Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
11[(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of busines

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n, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
9[Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
12[(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,
the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.]
Ex

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a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or
(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or
(c) 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.]
 
 
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NOTES:-
1.
Inserted vide Notification No. 16/2020 – Central Tax dated 23-03-2020 w.e.f. 01-04-2020
2.
Substituted vide Notification No. 62/2020-Central Tax dated 20-08-2020 w.e.f. 21-08-2020 before it was read as,
“1[Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, th

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gistration shall be deemed to have been approved.”
6.
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as, “three”
7. 
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as,
“2[Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.]”
8. 

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(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) 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.]”
11.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
12.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
13.
Omitted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as,
“in the presence of the said person”
 
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Statute, statutory

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Rule 8
Application for registration
GST
Registration
Rule 8 of Central Goods and Services Tax Rules, 2017
Chapter III
REGISTRATION
8. Application for registration.-
14[(1) Every person 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”), except-
(i) a non-resident taxable person;
(ii) a person required to deduct tax at source under section 51;
(iii) a person required to collect tax at source under section 52;
(iv) 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 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017),
shall, before applying for registration, declare his P

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application in Part B of FORM GST REG-01, duly signed or verified 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.
12[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and

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ection (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.]
10[(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the 13[proviso to] sub-rule (4A) shall not apply.]
(5) On receipt of an application under sub-rule (4) 11[or sub-rule (4A)], 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

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sp;
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 w.e.f. to be notified before it was read as,
“4[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.]”
6.
Omitted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, “mobile number, e-mail address,”
7.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
8.
Omitted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
“(b) The mobile number declared under sub-r

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in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.]”
10.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
11.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
12.
Substituted vide Notification No. 04/2023-Central Tax, dated 31.03.2023 w.e.f. 26.12.2022 before it was read as,
“9[(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be

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red 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, 6[****] 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:
1[****]
2[Provided] that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.”
15.
Inserted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 11-02-2025
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Statute

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Rule 7
Rate of tax of the composition levy
GST
Composition Levy
Rule 7 of Central Goods and Services Tax Rules, 2017
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:-
5[Table
Sl. No.
Section under which composition levy is opted
Category of registered persons
Rate of tax
(1)
(1A)
(2)
(3)
1.
Sub-sections (1) and (2) of section 10
Manufacturers, other than manufacturers of such goods as may be notified by the Government
half per cent. of the turnover in the State or Union ter

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rritory.]
 
 
 
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NOTES:-
1.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 01-01-2018 before it was read as, “one per cent.”
2.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 01-01-2018 before it was read as, “two and a half per cent.”
3.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 01-01-2018 before it was read as, “half per cent.”
4.
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as, “goods”
5.
Substituted vide Notification No. 50/2020 – Central Tax dated 24-06-2020 w.e.f. 01-04-2020 before it was read as,
“Sl. No.

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Rule 6
Validity of composition levy
GST
Composition Levy
Rule 6 of Central Goods and Services Tax Rules, 2017
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

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b-rule (4) from the registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning 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

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Rule 5
Conditions and restrictions for composition levy
GST
Composition Levy
Rule 5 of Central Goods and Services Tax Rules, 2017
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

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Rule 4
Effective date for composition levy
GST
Composition Levy
Rule 4 of Central Goods and Services Tax Rules, 2017
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

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Rule 3
Intimation for composition levy
GST
Composition Levy
Rule 3 of Central Goods and Services Tax Rules, 2017
CHAPTER II
COMPOSITION RULES
Intimation for composition levy.
3. (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, 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 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 regis

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ronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.]
4[(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, 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 5[one hundred and

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ory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
 
 
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NOTES:-
1.
Substituted vide Notification No. 22/2017 – Central Tax dated 17-08-2017 before it was read as, “sixty days”
2.
Inserted vide Notification No. 34/2017 – Central Tax dated 15-09-2017
3.
Inserted vide Notification No. 34/2017 – Central Tax dated 15-09-2017
4.
Substituted vide Notification No. 45/2017 – Central Tax dated 13-10-2017 before it was read as,
“2[(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commis

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Rule 2
Definitions
GST
Preliminary
Rule 2 of Central Goods and Services Tax Rules, 2017
Definitions.
2. In these rules, unless the context otherwise requires,-
(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 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 clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005)

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Rule 1
Short title, Extent and Commencement
GST
Preliminary
Rule 1 of Central Goods and Services Tax Rules, 2017
CHAPTER I
PRELIMINARY
Short title 1[****] and Commencement.-
1. (1) These rules may be called the Central Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
 
 
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NOTES:-
1.
Omitted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as, “, Extent ”
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input tax credit on manpower supply charges
Query (Issue) Started By: – sachin shilamkar Dated:- 22-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We are manufacturer wish to hire manpower for our manufacturing activity from outsource agency. Agency will comply with all statutory requirements. We will pay them service charges on the monthly manpower cost between 5% to 10%.
Bill will be raised as cost + service charges on monthly basis. Can you pls

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Telangana 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 service tax practitioner to furnish the

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Cenvat credit of GTA under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 22-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
Whether the Input Tax credit of Inputs, Capital Goods, Input Services were available for the Service provider i.e., transporter?
If it is so what is the sense of 5% NO ITC in the schedule of GST rates for services as approved by GST council?
Reply By piyush agarwal:
The Reply:
Transporter cannort used any In

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GST outreach programme for oil industry stakeholders
GST
Dated:- 22-6-2017

Bhubaneswar, June 21 (PTI) Union Petroleum Minister Dharmendra Pradhan today said implementation of GST will substantially benefit Odisha with the taxing point shifting from production base to consumption.
"Odisha will be hugely benefited as the taxing point will shift from production base to tax on consumption. As Odisha is a consuming state, tax revenue will be buoyant," Pradhan said at a GST outreach programme for oil industry stakeholders here.
The outreach programme was an initiative of the Union Ministry of Finance and Ministry of Petroleum and Natural Gas, Department of Finance and Commercial Taxes of Odisha and Oil Industry Odisha.

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and promote ease of doing business.
While motor spirit, high speed diesel, aviation turbine fuel, crude and natural gas are out of GST, all other petroleum products like superior kerosene oil, LPG, furnace oil, light diesel oil and lubricants will be covered by it, officials said.
Describing GST as a win-win situation for the country, participants said it will bring benefits to all stakeholders of industry, government and the consumer.
It will lower the cost of goods and services giving a boost to the economy and make products and services globally competitive, the said.
GST aims to make India a common market with common tax rates. It will remove economic barriers, thus paving way for an integrated economy at the national level, they n

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Unregistered under GST
Query (Issue) Started By: – raj kapoor Dated:- 22-6-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear sir/madam
If a unregistered consignee sended goods to registered consignor through the transport.How should booked be booked such goods by the transporter .
Reply By RAMESH PRAJAPATI:
The Reply:
if a unregistered seller sells goods to GST Registered purchaser, then registered person is required to prepare tax invoice and pay

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GST roll out and preparations thereof
PUBLIC NOTICE NO. 20/2017 Dated:- 22-6-2017 Trade Notice
Customs
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004.
C. No. VIII/48/06/2016-Cus.Pol.
Date: 22.6.2017
PUBLIC NOTICE NO. 20/2017
Subject:- reg.
Attention of all Exporters [Importers/Custom Brokers/ Clearing Agents / Steamer Agents/Shipping agents/Customs Cargo Service Providers/ Trade and Industry and Public is invited for the proposed roll out of Goods and Service Tax(GST) from 01.07.2017.
2. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on export of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export general manifest. The changes imminent on the Customs side would thus be

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ensure hassle free movement of the goods across borders.
4. Levy of Duties
1. Sub-section (1) of section 5 of the Integrated Goods and Service Act, 2017 states that 'Subject to the provisions of sub-section(2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person:
Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods un

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the value of the imported article as determined under sub-section (8).
(8) For the purposes of calculating the integrated tax under sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggregate of-
(a) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
(b) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9).
(9) Any article which is imported into India shall, in addition,

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eing enforce as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9).
5. It is requested that the Officers and the trade are kept well informed about the above new levies and the levies that are being subsumed, replaced or repealed. In this context, it is further requested that the fine-print of Taxation Laws (Amendment) Act, 2017 is read by the field Officers in detail. Customs ICES 1.5 application is also being modified to ensure that the new levies are applied and collected on all the imports from July 1st.
Changes in Bill of Entry and Shipping Bill Forms:
6. Since new provisions for levy of IGST and GST compensation cess on imports have been introduced under the Customs Tariff Act, 1975, Bill of Entry, Shipping Bill and Courier Regulations and Forms, both Manual and EDI, have been suitably modified and all such modified forms are available on the official website of C

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India. This is required for transfer of the IGST paid by the non GST importers to the account of the "consumption" state. Diplomatic organizations or UN bodies can quote their UIN issued by GSTN on the Bill of Entry. In this regard, DGFT has also issued Trade Notice No. 09/2018 dated 12.06.2017 wherein it has been indicated that with regard to importer/exporter registered with GSTN, importer/exporter would need to declare only GSTIN at the time of import and export of goods and the importers who are not registered under GST would use their PAN for imports. Changes have been made in the BE forms to capture details like GSTIN, PAN, State code etc. of the importer. Similar changes will also be incorporated for imports at SEZ and imports through Courier. In case of Courier, GSTIN for GST registered consignees or PAN for non-GST registered consignees, as applicable, has to be quoted in the bill of entry filed by the Courier agency, wherever goods are subject to IGST. For the time

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importer to claim the corresponding credit in the GST return.
EDI Shipping Bill:
9. The Integrated Goods and Services Tax Act, 2017, under section 16 provides that export of goods shall be and credit of input tax may be availed for making zero- rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:
(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed , without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed , on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
10. Under the GST Laws, taxpayers would be fil

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e the declarations made by the exporter on the GST return to confirm export.
12. For the time being, importers/exporters are advised to declare GSTIN, PAN and IEC while filing document for import/export of goods. However, over a period of time, declaration with regard to only GSTIN and PAN shall be required in the Shipping Bill.
Manual Bill of Entry and Shippinq Bill:
13. Since all the validation related to IGST refund or flow of IGST credit shall happen electronically between Customs EDI and OSTN, it is imperative hereon that the required data is captured electronically without fail for all the imports and exports whether or not through EDI location In case of EDI locations, Board has issued instructions vide F. No. 401/81/2011-Cus Ill dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations needs to be filed following the procedure laid out in the circular. Subsequently, Directorate of Systems issued ICES Advisory 009/2017 (GST)

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Specifying the Territorial Jurisdiction of the Chief Commissioner of Central Tax.
06/2017 Dated:- 22-6-2017 Trade Notice
GST
OFFICE OF THE COMMISSIONER OF CENTRAL TAX
CENTRAL GST COMMISSIONERATE: JAIPUR
NCR BUILDING, STATUE CIRCLE, C- SCHEME, JAIPUR-302005 (RAJ)
TRADE NOTICE No. 06/2017
Dated the 22nd June, 2017
Consequent upon issuance of Notification No. 02/2017-Central Tax dated June, 2017 issued by the Ministry of Finance, Department of Revenue, New Delhi, which have come into force with effect from 22nd June, 2017, specifying the territorial jurisdiction of the Chief Commissioner of Central Tax, Jaipur and territorial jurisdiction of the Principal Commissioner/Commissioner of Central Tax, Jaipur, the territorial jurisdiction Of the Central Goods & Service Tax Divisions & Ranges under each such Division Of this Commissionerate, is specified, as shown in Table annexed as Annexure I to this Trade Notice.
2. The Divisions/Ranges shall have jurisdiction over taxable pers

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n of the Chief
Commissioner of Central
Tax, Jaipur and territorial jurisdiction of the Principal
Commissioner/Commissioner
of Central Tax, Jaipur, the territorial jurisdiction of the Central
Goods & Service Tax
Divisions & Ranges under each such Division of this Commissionerate, is
specified, as
shown in Table annexed as Annexure I to this Trade Notice.
2.
The Divisions/Ranges shall have jurisdiction over taxable persons under Central Goods
& Service
Tax falling
within their respective jurisdiction.
All the trade and associations are requested to bring this to notice of all concerned.
Difficulty
if any, should
be brought to notice within 10 days.
Encl. Annexure I.
–
Authority Trade Notice No. 03/2017 dated 22.06.2017 issued by the Chief Commissioner,
Central Goods &
Service Tax and Central Excise (Jaipur Zone), Jaipur
Jshm se
(Ashutosh Baranwal)
Commissioner
C.No. V(16) Tech/Misc/GST/13/2017/2692-
Dated 22.06.2017
Copy forwarded for information and necessary

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ubhash Marg, C-Scheme, Jaipur-302001
Shri Arvind Khicha of Rajasthan Cement Manufacturer's Associations, C/o M/s Shree
Cement Ltd, J.L.N.Marg, Opp. Rajasthan University, Jaipur
(xii) Shri S. R. Agarwal, Rajasthan Steel Chamber, B-234, Road No. 9, V.K.I Area, Jaipur-
302013
(xiii) Sh. Suneel Dutt Goyal, Director General, Imperial Chamber of Commerce & Industry,
4- Vishnu Path
, Satya Vihar, Lal Kothi, Jaipur-302015.
(xiv) The Superintendent (Computer), Central GST Commissionerate, Jaipur for uploading
on the departmental
website.
Superintendent (Technical)
22/6/17
Annexure – |
JURISDICTION OF CENTRAL GOODS & SERVICE TAX DIVISIONS & RANGES FALLING UNDER CENTRAL GOODS & SERVICE TAX COMMISSIONERATE, JAIPUR
Division Code Division Name & Address Division jurisdiction
WM01
Range Code
WM0101
WM0102
WM0103
WM0104
WM0105
Central GST Division-A, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range Name & Addres
Central GST Range-I
Central Excise b

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of N.H. 8 which mainly includes Shiv Vihar, Shrinivas Nagar, Udyog Nagar,
Shyam nagar, Shekhawati Nagar, Central Colony, Desh Prem Nagar, Nilgiri Colony, Maliyo ki Dhani, Krishi Upaj Mandi. Area on Sikar road beginning from express highway
upto boundaries of Amer tehsil, Area of Kalwar road beginning from express highway upto northern area of village Kalwar in revenue tehsil Jaipur which includes Macheda, New
|Loha Mandi, Green Park, Area opposite to Jodla power house which includes Rampuri Dabri, Neendad Benad, Saran Dungar (Jhotwara industrial area ext.), Kardhani, Jalsu,
Nangal Jaisa Bohra, Balaji Vihar etc. Area beginning from Jhotwara police station Nivaru road in Jhotwara upto crossing of express highway along Sikar railway line, Area
beginning from express highway crossing upto express highway crossing at Nivaru road along the Express Highway and Area beginning from Nivaru road crossing upto
intermediate area of Jhotwara police station which mainly includes Shops located

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Colony, Karni Vihar, Beed Jaisalya, Nilgiri vistar situated at
Jodla, Sahariya colony, Sudamapuri, Harmada and Sikar Main Road, Eastern part upto Harmada Todi Pahadi and all colonies situated in eastern area.
Area of Sikar Road, Area beginning from right hand side of opposite to V.K.I. Road No. 5 upto Ajmer- Delhi Express Highway (opposite to Road No. 14), Northern area of N.H.
8 which mainly includes Shiv vihar, Shrinivas Nagar, Udyog Nagar, Shyam nagar, Shekhawati Nagar, Central Colony, Desh Prem Nagar, Nilgiri Colony, Maliyo ki Dhani, Krishi
Upaj Mandi.
Area on Sikar road beginning from express highway upto boundaries of Amer tehsil, Area of Kalwar road beginning from express highway upto northern area of village Kalwar in
revenue tehsil Jaipur which includes Macheda, New Loha Mandi, Green Park, Area opposite to Jodla power house which includes Rampuri Dabri, Neendad Benad, Saran Dungar
|(Jhotwara industrial area ext.), Kardhani, Jalsu, Nangal Jaisa Bohra, Balaji Vihar etc.

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i, Ramnewshpuri, Shakti Nagar,
Shanti Nagar, Bhim Nagar etc.
Page
Division Code Division Name & Address
WM02
Range
WM0201
Code
WM0202
WM0203
WM0204
WM0205
Central GST Division-B, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range Name & Address
Central GST Range-VI
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-VII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-VIII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-IX
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-X
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
División Jurisdiction
Middle Area, Starting from Jhotwara Overbridge straight towards Kalwar Road upto Express Highway, which includes shops and colonies (specially jagannathpuri mansarovar
colony, shiwaji nagar, lakshmi nagar, sindhi colony, kalyan kunj, vasudev nagar, shreera

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of main sikar road from Dhehar ke balaji to VKI road No. 1 and Jagdamba colony, krishna colony, jamuna colony, roadways dipo, soni hospital area,
|Central Spine area, from sector 1 to 10 (except sector 3 & 4) of Vidhyadhar Nagar and old Vidhyadhar Nagar and colonies of Papad ke hanuman area. subhash nagar, major
shaitan singh colony, right side area of jhotwara road, from panipetch T-point to ambabari circle, chomu puliya, neharu nagar, sanjay nagar colony, sitaram pura basti, ambabari
shopping center, ambabari metal colony, AWHO colony, naya khera area colonies like vivekanand colony, vijay vihar, jagdamba colony, krishna colony, lakshmi colony, lakshmi
nagar, prithvi colony, shankar colony, L.S. nagar, kishan marg, J.P. Colony, Madan Bari, Rajeev Nagar and other colonies, sector-3 & 4 of vidhyadhar nagar. starting from
amanishah nala (chomu puliya) staight towards sikar road upto front area of VKI road No. 5 and starting from jhotwara overbridge straight towars sikar railway lin

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dle Area, Starting from jhotwara overbridge straight towards khatipura overbridge which includes specially, colonies of both sides of khatipura road, khirni fatak road,
shreeram nagar, taranagar, chand bihari nagar, kailash nagar, kailashpuri, premnagar, kumawat colony, shilp colony, satya nagar, patel nagar, bhaumian nagar, shivpuri colony,
pratap nagar, ramnathpuri etc. Starting from Ajmr-Delhi Express highway towards Ajmer railway line upto border of rajasva tahsil jaipur and on kalwar road all colonies situated
in the south side of ending border of kalwar village and from kalwar village to both sides of kalwar road ending border of rajasva tahsil jaipur area wich includes specially
|kanakpura railway station, shivsinghpura, hathauj, tahsil phulera of jaipur district and sambhar lake area.
Whole area of Chomu tahsil including Kaladera and Jaitpura.
Dhehar ka Balaji area, eastern part of main Sikar road from Dhehar ke Balaji to VKI road No. 1 and Jagdamba colony, Krishna colony

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ura) Bhawani Nagar, Parasram Nagar, Vijaybari, Murlipura and left hand area of
Road No. 1 to 5 of Vishwakarma Industrial area which includes Shiv Nagar, Shankar Nagar, Pratap Nagar, Murlipura Scheme, Bank colony, Jamna Nagar, Shree Ram Nagar,
|Alkapuri, Mithila Nagar, Kalyan Nagar, Shyam Mitra Mandal Nagar, Bajarang Vihar, INS Nagar, Devdhar colony, Vidhansabha colony, Rameshwardham, Pravasi Nagar, Kedia
|palace road, Surya Nagar, Dadhich Nagar, Vishva Mitra Nagar, left hand area of Road No.5 of Pratap Nagar extention area. Area of Division-B which does not pertain to any
other Range.
page. 2
Division Code Division Name & Address
WM0
Range Cod
WM0301
Central GST Division-C, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range Name
Central GST Range-XI
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
WM0302
Central GST Range-XII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
WM0303
Central GST Range-XIII
Central Ex

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ta, Topkhane ka Rasta and their streets which does not include area of main Indira market, Chhoti chopar to right side of
Jaylal Munshi ka Rasta, Jaat ke kunwe ka Rasta, Bagru walo ka Rasta, Uniyaro ka Rasta, Balanand ji ka Rasta and the streets of their both sides. North area of Jhotwara from
Chandpole Gate to power house road, Khetri house, Sikar house, Daata house, Singda house, Shyamgarh house, Maaliyon ka Mohalla, Haaji colony, Nahri ka Naaka, Shastri
Nagar, Ram Nagar Housing Board Shastri Nagar. North part of Chandpole circle to Khasa Kothi circle, which includes Sindhi camp Hathi Babu (Kranti Nagar), East part of Khasa
Kothi circle to Sawai Jai Singh Circle, South part of Sawai Jai Singh circle to Shiv marg Jhotwara road, north and south part of Sawai Jai Singh circle to Kabir Marg power house
road, north part of Sawai Jai Singh circle to Shiv Marg Jhotwara road, south part of Shiv marg Jhotwara road to Jhotwara puliya, north part of Panipech tiraha to Khasa Kothi
circle v

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k to Ramganj
Chopad, Mehandi ka chowk, Chowkri Sarhad. Galta road, Surajpole market, Pahadganj, Heeda ki mori, Mandi khatikaan, Laxminarayanpuri, Meethi kothi, Seetarampuri, Ghoda|
nikas road, Babu ka teeba.
Range jurisdiction | A
Outer area of Chandpole Gate which includes east area of Sansar Chandra Road, Jalupura, Mir Ji Ka Bagh, MLA Quarters, Both sides of Jalupura Link Road, New grain mandi
(Chandpole), shops/organizations opening towards main road from chandpole circle to west side of Sansar Chandra road. north side area starting from Jalupura link road to Khasa
kothi circle via MI road which includes both sides of Motilal Atal road, Park Street, south side of station road from Chandpole circle to Khasa Kothi circle which includes
Vanasthali Marg, Loha Mandi, Lalpura colony, Ramnagar colony, Dudu Bagh and Hotel Mansingh.
Shops of right side from Chandpole Market to Khazane walo Ka Rasta, Bhindo ka Rasta, Kalyan ji ka rasta, Nindrao ji ka rasta, Topkhane ka rasta and their

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and west part
of Khasa Kothi circle to Sawai Jai Singh circle which includes complete area of Badodiya basti and Sain colony. North and south part of Sawai Jai Singh circle to Chinkara
canteen which includes complete area of Indra colony, Sindhi colony and Chinkara canteen.
Both sides of Tripoliya market from Chhoti chopar to badi chopar, Katla Manihari, Sethi complex, Kishore niwas, Tanwar ji ka nohra, Uday Singh ki haweli, Nawab sahab ki
haweli, Shree ji ki mori and Khanda Hawamahal, Hawamahal market, both sides of Sirahdyodhi market upto Subhash chowk. Maharani Gayatrid devi market, Shrdul singh ki naal,
Cheeni ki burj, Bandri ki nasik, Khandar ka rasta, City Palace, City Palace chowgan stadium, Taal katora, Kanwar nagar, Moti katla market and Jorawar singh ka gate and
Chowkri Gangapole, Brahmpuri gate to Mangla marg Govind nagar west, Nagar nigam colony, upto mount road.
Both sides of Ramganj market, both north and south side of khanda Manak chowk to Ramganj chopad, Mehandi

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i Chaupar, shops on both sides of Tikkadmal Rasta starting from Kishanpol Market upto
Khazaane Walo ka Rasta, shops on both sides of Chandpole Main Market starting from Choti Chaupar upto Khazaane Walo ka Rasta, Mishra Raja ji ka Rasta, Baba
Harishchandra Marg, lanes on both the sides of Khejdo ka Rasta and shops on left side of Khazaane Walo ke Rasta (starting from Chandpole Market upto Tikkadmal ka Rasta).
Shops on left side of Kishanpole Market starting from Ajmeri Gate upto Choti Chaupar (upto Tikkadmal Ka rasta) Mishra Raja ji Ka Rasta, Baba Harishchandra Marg, Khejdo ka
rasta, shops on left side of Khazaane Walo ka Rasta (starting from Tikkadmal Rasta upto Indira Bazaar) (excluding Indira Bazaar) including Namak Ki Mandi, Moriza tower,
Raisar Plaza, Anand Chamber, Doongri House. Area of Deenanath ji ki Gali starting from Choti Chaupar upto Chandpole Market excluding Main Market, Nahargarh Road,
Govindrao Ji ka Rasta and area of Baraah Ji ki Gali starting from Choti Chaupar

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Market, both sides of Johri Market. Haldiyo Ka Rasta, lanes starting from Ghee walo ka Rasta upto Ramganj Market,
Maniram Ji ki Kothi Ka Rasta, Mehron ka Rasta, Niwai Mehant ka Rasta, Thakur Pachewar Ka Rasta, Dara Market, Delhi Byepass Road and Automobile Nagar. Kundigar Bhairu
|Ji ka Rasta, Motisingh Bhaumiyon ka Rasta, Sanjay Market, Purani Kotwali ka Rasta, Anaaz Mandi of Johri Market, Raigaro ki Kothi, Luharon ka khurra, area starting from
Ramganj Chaupar upto Ghaatgate Main Road.
Range Jurisdiction
Shops on the left side of Kishanpol Market starting from Tikkadmal Rasta upto Choti Chaupar, shops on both sides of Tikkadmal Rasta starting from Kishanpol Market upto
Khazaane Walo ka Rasta, shops on both sides of Chandpole Main Market starting from Choti Chaupar upto Khazaane Walo ka Rasta, Mishra Raja ji ka Rasta, Baba
Harishchandra Marg, lanes on both the sides of Khejdo ka Rasta and shops on left side of Khazaane Walo ke Rasta (starting from Chandpole Market upto Tikkadmal

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ri Gate upto Chhoti Chaupar and all lanes of Modikhana Chaukri excluding Nehru market. Both sides of Chaura rasta,
Telipara, Indira market and Nehru market, both sides of Bapu market including Link road, Dhoola House and Parsoiya market.
Gopal Ji Ka Rasta, Vidhyadhar Ka Rasta, Katla Purohit Ji, Hanuman Ji Ka Rasta. Partaaniyon Ka Rasta, Pitliyo Ka Rasta, Pitliyo Ka chowk, Jadiyon Ka Rasta, Saunthlee Walo Ka
Rasta, Lanes of Ramchandra Ji which open up from northern side of Ramganj Market upto Motikatla Market and from Ghoda Nikas upto Subhash Chowk and Ramlala Ji Ka
Rasta, Patwon Ka Rasta. Agrasen Market, both sides of Johri Market.
Haldiyo Ka Rasta, lanes starting from Ghee walo ka Rasta upto Ramganj Market, Maniram Ji ki Kothi Ka Rasta, Mehron ka Rasta, Niwai Mehant ka Rasta, Thakur Pachewar Ka
Rasta, Dara Market, Delhi Byepass Road and Automobile Nagar. Kundigar Bhairu Ji ka Rasta, Motisingh Bhaumiyon ka Rasta, Sanjay Market, Purani Kotwali ka Rasta, Anaaz
Mandi of Johri Marke

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Achrol, Chandvaji, Lakher, Dolatpura, Bagwada, Chop-Bilonchi, Rundal, Manpura-Machedi, Ghatwada, Jalsu-Jahota, Rampura-Dabdi. Any other Area of
Tehsil Amer which is not specified elsewhere. Whole revenue area of the Tehsils Shahpura and Viratnagar. Whole area of the Tehsil Kotputli. Area of Malviya Nagar situated
between Delhi Railway line and Mahesh Marg in which Gaurav Tower, Crystal Court, World Trade Park, D block & Kalyan Colony exists. Area Comprising North portion|
moving from JDA Circle to JLN Marg till Malviya Nagar Flyover, North-Eastern Area from Malviya Nagar Flyover to railway line of Jagatpura railway station, north Area from
Jagatpura railway station to Jhalana dungri marg including Malviya Nagar Industrial area and Western area beside Jhalana pahadi til! Jawahar Nagar bypass. Area between JDA
|Circle and Rambag Circle from Bhawani Singh Road to Tonk Road and JLN Marg till Ashram Marg including Gandhi Nagar, Bapu Nagar and Bajaj Nagar. Whole area of Tehsil
|Bassi

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Ji, Govind Nagar east. Amer Road (Til! Gurjar Ghati) from Jorawar Singh Gate, Ramgarh Road
(Till Purana Chungi Naka). Whole area of revene tehsil Amer- Jaysinghpura Khor, Sadva, Natata, Amer, Kakrel, Naradpura, Bhanpur-Kalan, Lalwas, Langdiyawas, Kukas,
|Gunavata, Labana, Achroi, Chandvaji, Lakher, Dolatpura, Bagwada, Chop-Bilonchi, Rundal, Manpura-Machedi, Ghatwada, Jalsu-Jahota, Rampura-Dabdi.
Whole revenue area of the Tehsils Shahpura and Viratnagar. Whole area of the Tehsil Kotputli.
WM0502
Central GST Range-XXII
(Kotputli)
Excise building, Sector-10,
Vidhyadhar Nagar, Jaipur
Central
WM0503
Central GST Range-XXIII
WM0504
WM0505
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXIV
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXV
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Area of Malviya Nagar situated between Delhi Railway line and Mahesh Marg in which Gaurav Tower, Crystal Co

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ast side of Sanganer Chauraha to Jagatpura railway station that coprises whole
[northern area of Jagatpura Road. Whole area from southern side of bypass from Jawahar Circle to Delhi railway line till Jagatpura Railway Station. Further northern side area from
Jagatpura Railway line to Delhi railway line and Area of Sanganer Tehsil (in east area till Tehsil Bassi jurisdiction starts and in north till Jhalan pahadi).
Page 5
Division Code Division Name & Address ·
WMO
Central GST Division-F, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range
WM0601
Ratige Name & Addr
Central GST Range-XXVI
WM0602
WM0603
WM0604
WM0605
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXVII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXVIII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXIX
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Cent

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south of Gopalpura bypass.
Range Jurisdiction
Area of both sides from Amanishah Runnel in Sanganer Town towards west to main market, Kagaji Mohalla, Sanganer Town and area attached to that, Area nearby Muhana
Mandi, Diggi Road, Saipura Byepass
. Area of Sanganer Tehsil which is not included elsewhere.
While walking south to Bambala Pulia on Tonk Road in Sanganer Tehsil area which includes Sitapura Industrial Area & Sitapura, Beelwa and Vatika area. From Jagatpura
Railway Station towards Delhi
covering right side area upto Sanganer Tehsil end and Jagatpura & Goner Road.
From Ajmer road Bhankrota pulia towards Bhankrota town covering both side of road, Mahapura SEZ, Dehamikala, Bagru, Bagru Industiral Area & Mozmabad Tehsil.
From Sanganer flyover towards east upto Jagatpura railway station via Airport & from Sanganer Flyover towards west upto Amanishah runnel & both sides of road from tonk road
towards south upto Bambala
Pulia including Pratap Nagar. Phagi & Chaksu Tehsil incl

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Code Division Name & Address
WMC
Range Code
WM0701
Central GST Division-G, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range Name & Mildress
Central GST Range-XXXI
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
WM0702
Central GST Range-XXXII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Division Jurisdiction
Jaipur Railway Station to Khatipura Railway Bridge on Ajmer railway line and area between Ajmer Pulia to Queens Road turn on Ajmer road (Sodala T-point to Queens Road
turn
excluding main Ajmer road), East area from Queen's road on Ajmer Road to Khatipura Pulia on Ajmer Railway Line, From Jharkhand Mod on Sirsi road towards Khatipura T
point towards 200 feet bypass. Right side of area of railway line from Jharkhand mod on Sirsi road via Khatipura T-point upto 200 ft bypass road which includes officer's colony,
Hanuman
nagar extension, NBC road (NEI), Hasanpura, Madrampura, Sushilpura, Hatwada road, Jaswant

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Gopalpura bypass via Kisan Dharam Kanta to Bhankrata pulia on Ajmer road. Right
side of road joining New Sanganer road to Gurjar ki Thadi which includes Shyam nagar, Devi nagar, Vivek Vihar. Right side area of road through T.N Mishra Marg & Kings road
(excluding main road) from Gurjar ki thadi to Gopalpura bypass including colonies Rail Nagar, Santosh Nagar etc. whole area on main Ajmer road from Sodala T-point to
Bhankrota (excluding Bhankrota), right side of Ajmer road from 200 feet bypass which includes Rajni Vihar, Shalimar Bagh, Kamla Nehru Nagar, KCC Nagar, Lalarpura (Gandhi
path west), Karni Palace, Bajri Mandi Road area after 200 ft. bypass on Sirsi road which includes Panchyawala, Meenawala, Kanakpura, Bindayka & nearby areas upto Sirsi road.
Kartarpura Railway Phatak situated at Swai Madhopur railway line to 22 Godam Ind. Area and left hand side area of Chambhal power house on walking along west side of Hawa
Sadak and walking along south side of left hand side of Gujja

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Kisan Dharam Kanta and left of road towards south of New Sanganer road to Veer Tejaji Marg Sector 1,2,3,4,5,6
(
zone 10
to 69) upto Shipra path (excluding main Shipra Path). North of Main Shipra Path. North of Mansarowar Ind. aea railway pulia to New Sanganer road upto Kisan Dharam
Kanta, right side situated Veer Tejaji marg to Madhyam Marg in the East which includes Sector 8 ( Zone 80-84), Sector 10 (Zone 100-106), Sector 12 (Zone 120-124). Includes
Mansarowar Industrial Area.
Range ducisdi fon
Jaipur Railway Station to Khatipura Railway Bridge on Ajmer railway line and area between Ajmer Pulia to Queens Road turn on Ajmer road (Sodala T-point to Queens Road
turn excluding main Ajmer road), East area from Queen's road on Ajmer Road to Khatipura Pulia on Ajmer Railway Line, From Jharkhand Mod on Sirsi road towards Khatipura T
point towards 200 feet bypass. Right side of area of railway line from Jharkhand mod on Sirsi road via Khatipura T-point upto 200 ft bypass road which i

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bypass through Kings Road which includes Shyam Nagar extension, Padmati Colony-I &II, Nirman Nagar, Rani Sati Nagar, Dr. Rajendra prasad nagar. Right area from Dr. T.N.
Mishra Marg to Gopalpura bypass via Kisan Dharam Kanta to Bhankrata pulia on Ajmer road.
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WM0703
Central GST Range-XXXIII
WM0704
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXXIV
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
WM0705
Central GST Range-XXXV
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Right side of road joining New Sanganer road to Gurjar ki Thadi which includes Shyam Nagar, Devi Nagar, Vivek Vihar. Right side area of road through T.N Mishra Marg &
Kings road (excluding main road) from Gurjar ki Thadi to Gopalpura bypass including colonies Rail Nagar, Santosh Nagar etc. whole area on main Ajmer road from Sodala T-|
point to Bhankrota (excluding Bhankrota), right side of Ajmer road from 200 feet bypass which in

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wai Madhopur railway lines to Mahesh Nagar phatak in North to Kartarpura phatak towards west from Mid
region of Gurjar ki Thadi which includes Surya Nagar, Arjun Nagar, Mahesh Nagar, 80 ft Road, Bhagwati Nagar, Saini Colony, Shree Gopal Nagar, from Gujjar ki Thadi to
Sodala right side of main New Sanganer road including area of Ganesh Nagar, Rupvihar, Goverdhan colony, Kailashpuri, Shiva colony and Ram Nagar.
West of road joining Ganga Jamuna Petrol Pump situated over Gopalpura Bypass to Kisan Dharam Kanta and left of road towards south of New Sanganer Road to Veer Tejaji
marg Sector 1,2,3,4,5,6 (zone 10 to 69) upto Shipra path (excluding main Shipra path). North of Main Shipra path. North of Mansarowar Ind. Area Railway pulia to New Sanganer
road upto Kisan Dharam Kanta, right side situated Veer Tejaji marg to Madhyam marg in the East which includes Sector 8 (Zone 80-84), Sector 10 (Zone 100-106), Sector 12 (
Zone 120-124). Includes Mansarowar Industrial Area.
Page – 8
:
Divi

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ent hostel by Chomu House, Mid area lying between of C-Scheme. Southern area of
Sardar Patel road while moving from Statue Circle to Prithviraj road. Further moving in South from Sardar Patel road left side area of road from 22 Godam Pulia to Ambedkar
Circle upto Rambagh. Left side area of road, over Tonk road, while moving in North from Laxmi Mandir Tiraha upto Rambagh circle. Left side area of road while moving in west
from Rambagh circle, moving by Ambedkar circle, to Sahkaar Circle. Whole left side area of road while moving from beneath Bais Godam pulia upto Laxmi Mandir Tiraha.
Sudarshanpura Industrial area. Whole right side area from Imliwala phatak to Kartarpura phatak and left side area of Sudarshanpura Industrial area. Tehsil Tonk, Tehsil Newai and
Tehsil Peeplu. Tehsil Todaraisingh and Malpura, Tehsil Dooni, Deoli and Uniyara.
“Range Jurisdiction
”
Left side area of Tonk road from Gopalpura byepass fly-over to Tonk phatak pulia to Laxmi Mandir tiraha and from there to

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nd left side area of Sudarshanpura Industrial area. That area of Division-H which is not included
in any Range.
Tehsil Tonk, Tehsil Newai and Tehsil Peeplu.
Vidhyadhar Nagar, Jaipur
Central GST Range-XL (Tonk) Tehsil Todaraisingh and Malpura, Tehsil Dooni, Deoli and Uniyara.
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Page 9
Division Code Division Name & Address
WMC
Central GST Division-I, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range code | Range Name & Address.
WM0901
WM0902
WM0903
WM0904
WM0905
Central GST Range-XLI
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XLII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XLIII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XLIV
|Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XLV
Central Excise building, Sector-
10, Vidhyadhar Nagar,

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Jalupura Link Road including Navjeevan Plaza,
Saraogi Mansion, Golccha Trade Centre and Central Part of walled city starting from Ajmeri gate to Jalupura Link Road which includes Jayanti Market, Gopinath Marg, Kamla
Nehru Market and New Colony. Area situated between Government Hostel and Ajmer Road Puliya which includes Kalwar Scheme, Hathroi Fort and Gopalbari. Southern side of
area starting from Sanganeri Gate to Government Hostel at Mirza Ismail Road till Railway Station Chouraha including inside area of Sanganeri gate Mahila Chikitsalya, area
including Fateh Singh Dharamshala and its nearby area. Left side of Ajmer road starting from Sodala Police station to Sahakar Bhavan on Hawa Sadak. Both sides of Parivahan
Marg starting from Sahakar Bhavan to Government Hostel including Civil Lines, Chomu House, Dhuleshwar Garden.
Range Jurisdiction
Area of Tilak Nagar, Rajapark, South-East side of Govind Marg starting from Moti Doongri Circle to Barafkhana Chouraha, Jawahar Nagar, Sin

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lled city starting from Ajmeri Gate to Jalupura Link Road which includes Jayanti Market, Gopinath Marg, Kamla Nehru Market and New Colony. Area situated between
Government Hostel and Ajmer Road Puliya which includes Kalwar Scheme, Hathroi Fort and Gopalbari.
Southern side of area starting from Sanganeri Gate to Government Hostel at Mirza Ismail Road till Railway Station Chouraha including inside area of Sanganeri gate Mahila
Chikitsalya, area including Fateh Singh Dharamshala and its nearby area. Left side of Ajmer road starting from Sodala Police station to Sahakar Bhavan on Hawa Sadak. Both
sides of Parivahan Marg starting from Sahakar Bhavan to Government Hostel including Civil Lines, Chomu House, Dhuleshwar Garden.
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WMJ
Division Code Division Name & Address
Central GST Division-J, Ajmer
Central Revenue Building, Near
Bus Stand, Ajmer
Range Code
WM1001
WM1002
Range Name & Addr
Central GST Range-XLVI
Central Revenue Building, Near
Bus Stand, Ajmer
Central

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eawer. Area of Beawar Tehsil and Tatgarh
. Area of Tehsil Masuda and Bijay
Nagar.
nga hp sařction
Starting from Balaji Mandir Near Gagwana, Jaipur towards Ajmer city area on the right hand side via Gughara Collectorate, Kutchary Road Gandhi Bhawan Madargate Nala
Bazar Dargah, Dhai din ka Jhopra to Pushkar Road, Pushkar and Pisangan Tehsil.
Starting from Balaji Mandir Near Gagwana, Jaipur towards Ajmer city area on the left hand side via Gughara Collectorate, Kutchary Road Gandhi Bhawan Madargate Nala Bazar
Dargah upto limit of Pisangan and Beawer Tehsil on the right hand side of the NH-8 starting from Ajmer towards Beawer.
Left hand side of Gandhi Bhawan Chouraha to station road via Martindel Bridge to Nasirabad Road including Palra, Srinagar till boundary of Nasirabad, Beawar and Kishangarh|
Tehsil and the left hand side of the NH-8 starting from Ajmer towards Beawer. Any other area of Division-J not specified elsewhere.
Area of Beawar Tehsil and Tatgarh.
WM1005
Vidhya

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nder Sindri). Area of Nasirabad, Kekri Bhinay and Sarwar Tehsil.
Range Name & Address
Central GST Range-LI
Range Jurisdiction
New City Kishangarh upto R.K. Collage, Majhela Road, Old city Kishangarh, RIICO Industrial Area, Silora, Arain village & Surrounding, Industrial Area Tikawada, RIICO
(Kishangarh) Near Purani Mill Industrial Area, Gegal., any other area of Kishangarh Tehsil not specified elsewhere.
Madanganj Kishangarh city (including Area around Khoda Ganeshji Road), Old RIICO Industrial Area, Kishangarh. Left side of road from Makrana Chouraha to Roopangarh,
|(Kishangarh) Near Purani Mill R.K. Marble Line.
Chauraha, Madanganj
WM1102
Central GST Range-LII
Chauraha, Madanganj
WM1103
Central GST Range-LIII
WM1104
(Kishangarh) Near Purani
Mill Chauraha, Madanganj
Central GST Range-LIV
(Nasirabad-Kekri) Near Bus
Stand, Jaipur Road, Ajmer
Right side of road from Makrana Chouraha to Roopangarh (Opp R.K. Marble Line). RIICO Industrial Area, Harmara Road, Tunkada Roa

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The Sikkim Goods and Services Tax Rules, 2017.
17/CTD/2017 Dated:- 22-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.17/CTD/2017 Date: 22/6/2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.- (1) These rules may be called the Sikkim 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 Sikkim Goods and Services Tax Act, 2017 (9 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 claus

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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 details

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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 tax un

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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, he may i

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ent 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

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tion 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 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

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son 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 FORM GST REG

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icer 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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ub-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 business ver

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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 collect tax

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ity 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-taxable onl

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on 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 the for

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RM 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 additional

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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 REG- 14 on

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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 available to the regi

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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 cause notice issued

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rs 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 is satisfied, for reasons to be re

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pt 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 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 avail

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hs 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 no such cause exists for which the n

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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 Board 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

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ions 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 1Form GST CMP -01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person
(i)
Manufacturers, other than manufacturers of such goods
as notified by the Government
Suppliers making supplies referred to in clause (b)
of paragraph 6 of Schedule II
(iii)
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
2017-18
Centre
State
7.

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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
15
1. GSTIN
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax under
section 10
6. Jurisdiction
(i) Application reference number
(ARN)
(ii) Date of filing
Centre
State
7. Stock of purchases made from registered person under the existing law
Sr. No
1
2
GSTIN/TIN
Name of the
supplier
Bill/
Invoice
No.
Date
Value of
Stock

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upplies referred to in
clause (b) of paragraph 6 of Schedule II
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.
18
Reference No. >
To
GSTIN
Name
Address
Form GST CMP-05
[See rule 6(4)]
>
Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have violated
the conditions and

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ffirm 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.
20
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
dated
reference no.
filed in response to the show cause notice issued vide
Your reply has been examined and the same has been found to
be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
said show cause notice stands vacated.
or
This has reference to your reply dated
reference no.
dated
.
filed in response to the

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7)
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.
Part-B
1.
Trade Name, if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(ii) Partnership
(iii) Hindu Undivided Family
☐ (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 Liability Partnership
(xiv) Foreign Company Registered (in India)
(xi) Local Authority
☐
(xii) Statutory Body
(xiii) Foreign Limited L

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uired
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
☐
23
14.
15.
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reason to obtain registration:
(i) Crossing the threshold
(ii) Inter-State supply
(iii) Liability to pay tax as recipient of goods or
services u/s 9(3) or 9(4)
(viii) Merger /amalgamation of two or more
registered persons
(ix) Input Service Distributor
(x) Person liable to pa

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ify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or services on
behalf of other taxable person(s)
(xiv) Others (Not covered above) – Specify
Floor No.
24
24
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)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Supplier of services
Office/Sale Office
Leasing Business
Recipient of goods or services
EOU/STP/EHTP
Works Contract
Export
Import
Others (Specify)
17. Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for condu

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out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Warehouse/Depot
Office/Sale Office
Wholesale Business П
Bonded Warehouse
Leasing Business
Retail Business
Supplier of services
Recipient of goods or
services
EOU/STP/EHTP
Works Contract
Export
☐
26
Import ☐ Others (specify) ☐
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
First Name
Middle Name
Last Name
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
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/Locality/Village
Block/Taluka
State
Floor No
Road/Street
District
PIN Code
Country (in case of foreigner
only)
ZIP

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nrolment 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 above referred business and all my acts
shall be binding on the business.
Signatory Place:
Date:
Signature

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s
Proprietorship
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Partnership
Hindu Undivided Family
Karta
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)
Managing/Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
Person In charge
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please select your authorised
representative from the list available on the common portal if the authorised representative is enrolled,
otherwise provide details of such person.
6. Sta

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er (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 intimation to pay tax under the
said section.
33
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Applic

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isfied with it for the following
reasons:
1.
2.
3.
☐ You are directed to submit your reply by
(DD/MM/YYYY)
☐ *You are hereby directed to appear before the undersigned on
(HH:MM)
(DD/MM/YYYY) at
If no response is received by the stipulated date, your application is liable for rejection. Please note that
no further notice / reminder will be issued in this matter
Signature
Name of the Proper Officer:
Designation:
Jurisdiction:
*Not applicable for New Registration Application
35
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for >
1.
Notice details
Reference No.
Date
2.
Application details
Reference No
Date
3.
GSTIN, if applicable
4.
Name of Business
(Legal)
5.
Trade name, if any
6.
Address
7.
Whether any modification in the application for registration or fields is required.-
No
E
Yes
(Tick one)
8.
Additional Information
9.
List of Documents
uploaded
Verification
10.
I
hereby solemnly affirm and declare that the
information given hereinabove is tru

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Approving Authority
Centre
State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.
38
Details of Additional Places of Business
सत्यमेव जयते
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
2
3
Annexure A
39
Annexure B
सत्यमेव जयते
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
نه
3.
4.
5.
6.
7.
Name
Photo
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
Photo
Photo
Photo
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Desig

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of Business (Please Select the Appropriate)
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xv) Others (Please specify)
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
District
Centre
Sector/Circle/Ward /Charge/Unit
3
Name of the State
4
Jurisdiction
State
etc.
☐
☐
5
Type of registration
6.
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
22
42
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
State
(b) Contact Information
Office Email Address
Floor No.
Road/Street
District
Longitude
PIN Cod

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hoto
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
Cess
Signature
Name
Designation
Jurisdiction
47
17
Form GST REG-09
[See rule 13(1) ]
Applic

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natory.
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
48
3
Turnover Details
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
7
Bank Name
Documents Uploaded
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field val

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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.
Authorisation Form:-
For each Authorised Signatory mentioned in the appli

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eptance 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.
Signature of Authorised Signatory
Place:
Date:
Designation/Status:
50
50
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 Managing Committee of
Associations/Board of Trustees etc. in case the bus

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n 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 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 of the Authorised Signatory
Last Name
Male/Female / Others
DD/MM/YY

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n (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.
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 tax payer with VISA details. In case of
Company/Society/LLP/FC

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gnatory 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
54
54
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 extended period
To
DD/MM/YYYY
To
DD/MM/YYYY
(Rs.)
Inte

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der 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.
available
Mobile No.
7.
Email Address
8.
Other ID, if any
9.
10.
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)
Reasons for temporary registration
Male/Female/Other
DD/MM/YYYY
56
Effective date of registration / temporary ID
11.
Registration No./Temporary ID
12.
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
>
Place
Date:
Signature
>:
Designation/ Jurisdiction:
Note: A copy of the order will be sent to the corresponding Central/

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of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
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59
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
IFSC
Type of Account
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 the copy of resolution /power of

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ed 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.
60
60
1. GSTIN/UIN
Form GST REG-14
[See rule 19(1) ]
Application for Amendment in Registration Particulars
(For all types of registered persons)
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)
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:
61
64
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, additional place(s) of busine

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will be generated after successful validation of necessary field.
Status of the application can be tracked on the common portal.
No fee is payable for submitting application for amendment.
Authorised signatory shall not be a minor.
62
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 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
63
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.
correspondence
(including email,
mobile t

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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 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 my/our
knowledge and

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er
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.
•
Status of the Application may be tracked on the common portal.
•
No fee is pa

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aring 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
67
40
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1.
Reference No. of Notice
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
Date of issue
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
68
80
Reference No. –
Το
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

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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
70
0
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
Application
Reference
Number
8
Reasons for revocation of
cancellation
9
Upload Documents
10.
Verification
Date –
Date of filing
DD/MM/YYYY
Reasons in brief. (Detailed reasoning can be filed as an attachment)
•
I

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ddress 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.
71
14
Reference No.
Το
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 –
72
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 Cau

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STIN, 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
☑
74
सत्यमेव जयते
Government of India
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.
75
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.

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mation
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
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
Bonde

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e
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
78
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. “Goods and Services Tax Network” has informed me
that identity information would only be used for validat

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ication 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. >
79
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 Central 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.
Ful

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tors 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 as evidence are as follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
Partnership Firm / Limited Liability Partnership – Managing/ Authorised
Partners (personal details of all partners is to be submitted but photos of only ten partners including
that o

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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 / 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.
•
After submitting information electronic si

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ficer 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
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 genera

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be cancelled.
Date
Place
Signature
Name of the Proper Officer
Designation
Jurisdiction
84
Reference No. –
To
Name
Address
GSTIN/ Provisional ID
Form GST REG-28
[See rule 24(3)]
>
Application Reference No. (ARN)
Order for cancellation of provisional registration
This has reference to your reply dated –
–
Dated – DD/MM/YYYY
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 accorda

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/Status
Place
Date
Permanent Account Number
Signature of Authorised Signatory
DD/MM/YYYY
98
86
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
Sr. No.
Input
Date of Visit
1.
Time of Visit
2.
Location details
3.
Latitude
Longitude
North
Bounded By
South
Bounded By
West Bounded By
East
Whether address is same as mentioned in
Bounded By
Y/N
4.
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) Relationship with taxable person, if
applicable.
Functioning status of the business
6.
Details of the premises
7.
Open Space Area (in sq m.) – (approx.)
Covered Space Area (in sq m.)
(approx.)
Floor on which business premises
located
Documents verified
8.
Functioning

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Adjudicating authorities under the West Bengal Goods and Services Tax Ordinance, 2017
No. 06/WBGST/PRO/17-18 Dated:- 22-6-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
O R D E R
No. 06/WBGST/PRO/17-18
Dated: 22.06.2017
In exercise of the power conferred upon me by sub-section (3) section 5 read with clause (4) of section 2 of the West Bengal Goods and Services Tax Ordinance, 2017 (hereinafter refer

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Notification to bring certain sections of Rajasthan Goods and Services Tax Act, 2017 into force w.e.f. 22/06/2017
F.No.12(46)FD/Tax/2017-30 Dated:- 22-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, June 22, 2017
In exercise of the powers conferred by sub-section (3) of section 1 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby appo

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Notifying www.gst.gov.in as Common Goods and Services Tax Electronic Portal
F.No.12(46)FD/Tax/2017-32 Dated:- 22-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, June 22, 2017
In exercise of the powers conferred by section 146 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby notifies www.gst.gov.in as the Common Goods and Services Ta

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Notification regarding appointment of Commissioner, Commercial Taxes, Rajasthan as Commissioner of State Tax, Rajasthan under the Rajasthan Goods and Services Tax Act, 2017
F.No.12(56)FD/Tax/2017-34 Dated:- 22-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 22, 2017
In exercise of the powers conferred by section 3 of the Rajasthan Goods and Services Tax Act, 2017 (Act N

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Effective date of certain Sections of GST from 22.6.17
16/CTD/2017 Dated:- 22-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
NOTIFICATION No. 16/CTD/2017
Date: 22.6.2017
In exercise of the powers conferred by sub-section (3) of section 1 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby appoints the 22nd day of June, 2017, as the d

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State Government notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill
15/CTD/2017 Dated:- 22-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
NOTIFICATION No.15/CTD/2017
Date: 22.6.2017
In exercise of the p

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