Goods and Services Tax

Rule 6 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 6 – 6. Determination of value in respect of certain supplies (1) Notwithstanding anything contained in these rules, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter. (2) The value of supply of services in relation to purchase or sale of foreign currency, including money changing, shall be determined by the supplier of service in the following manner:- (a) For a currency, when exchanged from, or to, Indian Rupees (INR), the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India (RBI) reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the RBI reference rate for a currency is not

= = = = = = = =

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

= = = = = = = =

pees; (ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and (iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to maximum amount of sixty thousand rupees. (3) The value of supply of services in relation to booking of tickets for travel by air provided by an air travel agent, shall be deemed to be an amount calculated at the rate of five percent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air. Explanation – For the purposes of this sub-rule, the expression basic fare means that part of the air fare on which commission is normally paid to the air travel agent by the airline. (4) The value of supp

= = = = = = = =

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

= = = = = = = =

ich does not change the nature of the goods and where no input tax credit has been availed on purchase of such goods the value of supply shall be the difference between the selling price and purchase price and where the value of such supply is negative it shall be ignored: Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession. (6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7)The value of taxable se

= = = = = = = =

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

= = = = = = = =

Rule 5 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 5 – 5. Residual method for determination of value of supply of goods or services or both Where the value of supply of goods or services or both cannot be determined under rules 1 to 4, the same shall be determined using reasonable means consistent with the principles and general provisions of section 15 and these rules: Provided tha

= = = = = = = =

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

= = = = = = = =

Rule 4 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 4 – 4. Value of supply of goods or services or both based on cost Where the value of a supply of goods or services or both is not determinable by any of the preceding rules, the value shall be one hundred and ten percent of the cost of production or manufacture or cost of acquisition of such goods or cost of provision of such services.

= = = = = = = =

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

= = = = = = = =

Rule 3 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 3 – 3. Value of supply of goods made or received through an agent The value of supply of goods between the principal and his agent shall,- (a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety percent of the price charged for the supply of goods of like kind and quality by the recipien

= = = = = = = =

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

= = = = = = = =

Rule 2 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 2 – 2. Value of supply of goods or services or both between distinct or related persons, other than through an agent The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an

= = = = = = = =

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

= = = = = = = =

Rule 1 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 1 – Chapter ___ Determination of Value of Supply 1. Value of supply of goods or services where the consideration is not wholly in money Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall, (a) be the open market value of such supply; (b) if open market value is not available, be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money if such amount is known at the time of supply; (c) if the value of suppl

= = = = = = = =

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

= = = = = = = =

Rule 4 – Final Rules (Draft) – PAYMENT OF TAX – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – Rule 4 – 4. Identification number for each transaction (1) A unique identification number shall be generated at the Common Portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identific

= = = = = = = =

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

= = = = = = = =

Rule 3 – Final Rules (Draft) – PAYMENT OF TAX – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – Rule 3 – 3. Electronic Cash Ledger (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. (3) The deposit under sub-rule (2) shall be made

= = = = = = = =

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

= = = = = = = =

recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c) Proper officer or any other officer authorized for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the Common Portal shall be valid for a period of fifteen days. Explanation.- For making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be m

= = = = = = = =

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

= = = = = = = =

credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the Common Portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number (CIN) is generated or generated but not communicated to the Common Portal, the said person may represent electronically in FORM GST PMT-07 through the Common Portal to the Bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, co

= = = = = = = =

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

= = = = = = = =

Rule 2 – Final Rules (Draft) – PAYMENT OF TAX – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – Rule 2 – 2. Electronic Credit Ledger (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the Common Portal and every claim of input tax credit under the Act shall be credited to the said Ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4

= = = = = = = =

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

= = = = = = = =

Rule 1 – Final Rules (Draft) – PAYMENT OF TAX – GST – PAYMENT OF TAX – Final Draft Rules 18-5-2017 – Rule 1 – Chapter- PAYMENT OF TAX 1. Electronic Liability Register (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the Common Portal and all amounts payable by him shall be debited to the said register. (2) The electronic liability register of the person shall be debited by:- (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determin

= = = = = = = =

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

= = = = = = = =

able under section 10 any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly. (6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the ele

= = = = = = = =

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

= = = = = = = =

Rule 8 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 8 – 8. Consumer Welfare Fund (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (4) of rule 4. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. (4) The [Central/State] Government shall, by an order, constitute a Standing Committee with a C

= = = = = = = =

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

= = = = = = = =

y the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and r

= = = = = = = =

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

= = = = = = = =

re any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (e) to recover any sum due from any applicant in accordance with the provisions of the Act; (f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that t

= = = = = = = =

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

= = = = = = = =

Rule 7 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 7 – 7. Refund of tax to certain persons (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner, along with a statement of inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for receipt of the application for refund shall be issued in FORM GST RFD-02. (3) Refund of tax paid b

= = = = = = = =

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

= = = = = = = =

Rule 6 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 6 – 6. Order sanctioning interest on delayed refunds Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically

= = = = = = = =

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

= = = = = = = =

Rule 5 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 5 – 5. Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 2, the amount debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 4, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electroni

= = = = = = = =

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

= = = = = = = =

Rule 4 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 4 – 4. Order sanctioning refund (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06, sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under t

= = = = = = = =

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

= = = = = = = =

D-09 within fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provision of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant a reasonable opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST

= = = = = = = =

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

= = = = = = = =

Rule 3 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 3 – 3. Grant of provisional refund (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount o

= = = = = = = =

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

= = = = = = = =

Rule 2 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 2 – 2. Acknowledgement (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize the application for its completeness and where the

= = = = = = = =

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

= = = = = = = =

Rule 1 – Final Rules (Draft) – REFUND – GST – REFUND – Final Draft Rules 18-5-2017 – Rule 1 – Chapter- REFUND 1. Application for refund of tax, interest, penalty, fees or any other amount (1) Any person, except the persons covered by notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application electronically in FORM GST RFD-01 through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may also be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in case of export of goods, application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section

= = = = = = = =

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

= = = = = = = =

of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences, as applicable, to establish that a refund is due to the applicant: (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in sub-section (6) of section 107 and sub-section (8) of section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoices and the relevant Bank Realization Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of export o

= = = = = = = =

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

= = = = = = = =

of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement in Annex 1 of FORM GST RFD-01 containing the number and date of invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilized input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of finalisation of provisional assessment; (j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be

= = = = = = = =

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

= = = = = = = =

(f) of sub-section (8) of section 54; Explanation.- For the purposes of this rule, (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, invoice means invoice conforming to the provisions contained in section 31 ; (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant in an amount equal to the refund so claimed. (4) In case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, refund of input tax credit shall be granted as per the following formula: Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC &divide

= = = = = = = =

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

= = = = = = = =

Rule 19 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 19 – 19. Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the Information Technology Act, 2000 (21 of 2000) or verified through aadhaar based electronic verification code or through any other mode of signature or verification notified by the Board in this behalf: Provided that where the mode of authentication of any document is selected as through aadhaar

= = = = = = = =

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

= = = = = = = =

amily, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory; (f) in the case of any other association, by any member of the association or persons or authorised signatory; (g) in the case of a trust, by the trustee or any trustee or authorised signatory; or (h) in the case of any other person, by

= = = = = = = =

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

= = = = = = = =

Rule 18 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 18 – 18. Physical verification of business premises in certain cases Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after grant of registration, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-30 on the Common Porta

= = = = = = = =

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

= = = = = = = =

Rule 17 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 17 – 17. 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 PAN issued under 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 GSTIN therein, shall be made availab

= = = = = = = =

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

= = = = = = = =

Common Portal either directly or through a Facilitation Centre notified by the Commissioner. (b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by 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

= = = = = = = =

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

= = = = = = = =

Rule 16 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 16 – 16. 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 thirty days from the date of service of the order of cancellation of registration at the Common Portal, either directly or through a Facilitation Centre notified by the 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 furni

= = = = = = = =

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

= = = = = = = =

registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within seven working days from the date of the service of notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from the date of receipt of such information or clarification from the applicant. – Statutory Provisions, Ac

= = = = = = = =

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

= = = = = = = =

Rule 15 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 15 – 15. 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 seven working days from the date of service of such notice as to why his registration should not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period prescribed in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be register

= = = = = = = =

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

= = = = = = = =

Rule 14 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 14 – 14. 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. – Statutory Provisions, Acts, Rules, Regulation

= = = = = = = =

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

= = = = = = = =

Rule 13 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 13 – 13. Application for cancellation of registration A registered person, other than a person to whom a registration has been granted under rule 5 or a person to whom a Unique Identity Number has been granted under rule 10 , seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details

= = = = = = = =

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

= = = = = = = =