The Meghalaya Goods and Services Tax Rules, 2017.
ERTS(T) 79\/2017\/468 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
\nDocument 1Government of Meghalaya
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNotification
\nNo. ERTS(T) 79\/2017\/468
\nNo. ERTS(T)
\nShillong dated the 29th Dec, 2017
\nIn exercise of the powers conferred by section 164 of the
\nMeghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of
\nMeghalaya hereby makes the following rules, namely:-
\nChapter I
\nPRELIMINARY
\n1. Short title, Extent and Commencement.- (1) These rules may be called the Meghalaya
\nGoods and Services Tax Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from 22nd June, 2017.
\n2. Definitions. In these rules, unless the context otherwise requires,-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n\u00e2\u00e2\u0082\u00ac\u00c5\u0093Act\u00e2\u00e2\u0082\u00ac\u009d means the Meghalaya Goods and Services Tax Act, 2017 (12 of 2017);
\n“FORM” means a Form appended to these rules;
\n“section” mea<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ppointed day, the registered person shall not collect any tax from the appointed day but = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n intimation is filed under sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on levy.- (1) The option exercised by a registered person to pay tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rtal, either directly or through a Facilitation Centre notified by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder sub-section (1) of section 25 and every person seeking = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) A person applying for registration as a casual taxable person shall be given a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se to the notice issued under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder this rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ue number on the basis of which the entity is identified by the Government = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ubmitted electronically through the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bmit an application electronically in FORM GST REG- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r directors, Karta, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cation submitted under sub-rule (1) shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nProvided that no application for the cancellation of registration shall be considered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mutandis, apply to the legal heirs of a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in FORM GST REG-24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n within a period of three = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ncluding reply, if any, to the notices, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n th the provisions of section 48. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n referred to in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an a non-resident taxable person, a person required to deduct tax at source under section 51 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax Registration Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f Additional Place of Business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3. Details of Authorised Representative = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n formation related to Permanent Account Number, Aadhaar, Director Identification Number, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -03 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Rejection of Application for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ident of State = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (b) Contact Information = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n documents required to be uploaded (refer Instruction) as per the field values in the form = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n isation Form:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ging Committee of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Authorised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n yer with VISA details. In case of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed period = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n order will be sent to the corresponding Central\/ State Jurisdictional Authority. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uding the copy of resolution \/ power of attorney, authorising the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n additional place(s) of business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(including email, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n our = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s been submitted; or Date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n portal No application for revocation shall be submitted if the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pointed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bility Partnership = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n under the Income-tax Act, 1961 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ile Number would be filled as contact information of the Primary Authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iety, Trust, Club, Government Department, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng\/Whole-time Director and Managing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Reference Number (ARN) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ES = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Meghalaya Goods and Services Tax Rules, 2017.ERTS(T) 79\/2017\/468 Dated:- 29-12-2017 Meghalaya SGSTGST – StatesMeghalaya SGSTMeghalaya SGST============= Document 1Government of Meghalaya EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. ERTS(T) 79\/2017\/468 No. ERTS(T) Shillong dated the 29th Dec, 2017 In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax … Continue reading “The Meghalaya Goods and Services Tax Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10278","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10278"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10278\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nshall issue bill of supply for supplies made after the said day.
\n(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option
\nto pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered
\nas an intimation to pay tax under the said section.
\n(3) Any registered person who opts to pay tax under section 10 shall electronically file an
\nintimation in FORM GST CMP-02, duly signed or verified through electronic
\nverification code, on the common portal, either directly or through a Facilitation Centre
\nnotified by the Commissioner, prior to the commencement of the financial year for which
\nthe option to pay tax under the aforesaid section is exercised and shall furnish the
\nstatement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule
\n44 within a period of sixty days from the commencement of the relevant financial year.
\n(4) Any person <\/p>\n
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\nrule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of
\nthe said rule.
\n(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
\nregistration to the applicant and his option to pay tax under section 10 shall be effective
\nfrom the date fixed under sub-rule (2) or (3) of rule 10.
\n5. Conditions and restrictions for composition levy.- (1) The person exercising the option
\nto pay tax under section 10 shall comply with the following conditions, namely:-
\n(a)
\n(b)
\nhe is neither a casual taxable person nor a non-resident taxable person;
\nthe goods held in stock by him on the appointed day have not been purchased
\nin the course of inter-State trade or commerce or imported from a place outside India
\nor received from his branch situated outside the State or from his agent or principal
\noutside the State, where the option is exercised under sub-rule (1) of rule 3;
\n(c) the goods held in stock by him ha<\/p>\n
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\nunder section 10 shall remain valid so long as he satisfies all the conditions mentioned in
\nthe said section and under these rules.
\n(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of
\nsection 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or
\nthe provisions of this Chapter and shall issue tax invoice for every taxable supply made
\nthereafter and he shall also file an intimation for withdrawal from the scheme in FORM
\nGST CMP-04 within seven days of the occurrence of such event.
\n(3) The registered person who intends to withdraw from the composition scheme shall,
\nbefore the date of such withdrawal, file an application in FORM GST CMP-04, duly
\nsigned or verified through electronic verification code, electronically on the common
\nportal.
\n(4) Where the proper officer has reasons to believe that the registered person was not
\neligible to pay tax under <\/p>\n
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\nthe Commissioner, a statement in FORM GST ITC-01 containing details of the stock of
\ninputs and inputs contained in semi-finished or finished goods held in stock by him on the
\ndate on which the option is withdrawn or denied, within a period of thirty days from the
\ndate from which the option is withdrawn or from the date of the order passed in FORM
\nGST CMP-07, as the case may be.
\n(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the
\noption to pay tax under section 10 in accordance with sub-rule (5) in respect of any place
\nof business in any State or Union territory, shall be deemed to be an intimation in respect
\nof all other places of business registered on the same Permanent Account Number.
\n7. Rate of tax of the composition levy.- The category of registered persons, eligible for
\ncomposition levy under section 10 and the provisions of this Chapter, specified in column
\n(2) of the Table<\/p>\n
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\nregistration under sub-section (3) of section 25 (hereafter in this Chapter referred to as
\n“the applicant”) shall, before applying for registration, declare his Permanent Account
\nNumber, mobile number, e-mail address, State or Union territory in Part A of FORM
\nGST REG-01 on the common portal, either directly or through a Facilitation Centre
\nnotified by the Commissioner:
\nProvided that a person having a unit(s) in a Special Economic Zone or being a
\nSpecial Economic Zone developer shall make a separate application for registration as a
\nbusiness vertical distinct from his other units located outside the Special Economic Zone:
\nProvided further that every person being an Input Service Distributor shall make a
\nseparate application for registration as such Input Service Distributor.
\n(2) (a) The Permanent Account Number shall be validated online by the common
\nportal from the database maintained by the Central Board of Direct Taxes.
\n(b)<\/p>\n
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\ntemporary reference number by the common portal for making advance deposit of tax in
\naccordance with the provisions of section 27 and the acknowledgement under sub-rule (5)
\nshall be issued electronically only after the said deposit.
\n9. Verification of the application and approval.- (1) The application shall be forwarded to
\nthe proper officer who shall examine the application and the accompanying documents
\nand if the same are found to be in order, approve the grant of registration to the applicant
\nwithin a period of three working days from the date of submission of the application.
\n(2) Where the application submitted under rule 8 is found to be deficient, either in terms
\nof any information or any document required to be furnished under the said rule, or where
\nthe proper officer requires any clarification with regard to any information provided in the
\napplication or documents furnished therewith, he may issu<\/p>\n
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\nsub-rule (2) or where the proper officer is not satisfied with the clarification, information
\nor documents furnished, he shall, for reasons to be recorded in writing, reject such
\napplication and inform the applicant electronically in FORM GST REG-05.
\n(5) If the proper officer fails to take any action, –
\n(a) within a period of three working days from the date of submission of the
\napplication; or
\n(b) within a period of seven working days from the date of the receipt of the
\nclarification, information or documents furnished by the applicant under sub-rule (2),
\nthe application for grant of registration shall be deemed to have been approved.
\n10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of
\nsection 25, where the application for grant of registration has been approved under rule 9,
\na certificate of registration in FORM GST REG-06 showing the principal place of
\nbusiness and additional place or places of business shall be <\/p>\n
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\n(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant
\nshall be communicated the registration number, and the certificate of registration under
\nsub-rule (1), duly signed or verified through electronic verification code, shall be made
\navailable to him on the common portal, within a period of three days after the expiry of the
\nperiod specified in sub-rule (5) of rule 9.
\n11. Separate registration for multiple business verticals within a State or a Union
\nterritory. (1) Any person having multiple business verticals within a State or a Union
\nterritory, requiring a separate registration for any of its business verticals under sub-
\nsection (2) of section 25 shall be granted separate registration in respect of each of the
\nverticals subject to the following conditions, namely:-
\n(a)
\nsection 2;
\n(b)
\nsuch person has more than one business vertical as defined in clause (18) of
\nthe business vertical of a taxable person shall not be granted registration to
\npay tax und<\/p>\n
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\n12. Grant of registration to persons required to deduct tax at source or to collect tax at
\nsource. (1) Any person required to deduct tax in accordance with the provisions of
\nsection 51 or a person required to collect tax at source in accordance with the provisions of
\nsection 52 shall electronically submit an application, duly signed or verified through
\nelectronic verification code, in FORM GST REG-07 for the grant of registration through
\nthe common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2) The proper officer may grant registration after due verification and issue a certificate
\nof registration in FORM GST REG-06 within a period of three working days from the
\ndate of submission of the application.
\n(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper
\nofficer is satisfied that a person to whom a certificate of registration in FORM GST
\nREG-06 has been issued is no longer liable to deduct tax<\/p>\n
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\nof that country or its Permanent Account Number, if available.
\n(2) A person applying for registration as a non-resident taxable person shall be given a
\ntemporary reference number by the common portal for making an advance deposit of tax
\nin accordance with the provisions of section 27 and the acknowledgement under sub-rule
\n(5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash
\nledger.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
\nregistration shall, mutatis mutandis, apply to an application submitted under this rule.
\n(4) The application for registration made by a non-resident taxable person shall be signed
\nby his authorised signatory who shall be a person resident in India having a valid
\nPermanent Account Number.
\n14. Grant of registration to a person supplying online information and database access
\nor retrieval services from a place<\/p>\n
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\ncommon portal, either directly or through a Facilitation Centre notified by the
\nCommissioner, by such person before the end of the validity of registration granted to him.
\n(2) The application under sub-rule (1) shall be acknowledged only on payment of the
\namount specified in sub-section (2) of section 27.
\n16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or
\nany other proceedings under the Act, the proper officer finds that a person liable to
\nregistration under the Act has failed to apply for such registration, such officer may
\nregister the said person on a temporary basis and issue an order in FORM GST REG- 12.
\n(\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c2\u00a8\u00c2\u00a12) The registration granted under sub-rule (1) shall be effective from the date of such
\norder granting registration.
\n(3) Every person to whom a temporary registration has been granted under sub-rule (1)
\nshall, within a period of ninety days from the date of the grant of such registration, submit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n13, duly signed or verified through electronic verification code, in the manner specified in
\nrule 8 at the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2) The proper officer may, upon submission of an application in FORM GST REG-13 or
\nafter filling up the said form, assign a Unique Identity Number to the said person and issue
\na certificate in FORM GST REG-06 within a period of three working days from the date
\nof the submission of the application.
\n18. Display of registration certificate and Goods and Services Tax Identification Number
\non the name board.- (1) Every registered person shall display his certificate of
\nregistration in a prominent location at his principal place of business and at every
\nadditional place or places of business.
\n(2) Every registered person shall display his Goods and Services Tax Identification
\nNumber on the name board exhibited at the entry of his principal pla<\/p>\n
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\nManaging Committee, Board of Trustees, Chief Executive Officer or
\nequivalent, responsible for the day to day affairs of the business,-
\nwhich does not warrant cancellation of registration under section 29, the proper
\nofficer shall, after due verification, approve the amendment within a period of fifteen
\nworking days from the date of the receipt of the application in FORM GST REG-14 and
\nissue an order in FORM GST REG-15 electronically and such amendment shall take
\neffect from the date of the occurrence of the event warranting such amendment;
\n(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or
\nUnion territory shall be applicable for all registrations of the registered person obtained
\nunder the provisions of this Chapter on the same Permanent Account Number;
\n(c) where the change relates to any particulars other than those specified in clause (a), the
\ncertificate of registration shall stand amended upon submission of the applicati<\/p>\n
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\nnot be rejected.
\n(3) The registered person shall furnish a reply to the notice to show cause, issued under
\nsub-rule (2), in FORM GST REG-04, within a period of seven working days from the
\ndate of the service of the said notice.
\n(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where
\nno reply is furnished in response to the notice issued under sub-rule (2) within the period
\nprescribed in sub-rule (3), the proper officer shall reject the application submitted under
\nsub-rule (1) and pass an order in FORM GST REG -05.
\n(5) If the proper officer fails to take any action,-
\n(a) within a period of fifteen working days from the date of submission of the
\napplication, or
\n(b) within a period of seven working days from the date of the receipt of the reply to
\nthe notice to show cause under sub-rule (3),
\nthe certificate of registration shall stand amended to the extent applied for and the
\namended certificate shall be made avai<\/p>\n
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\nin case of a taxable person, who has registered voluntarily, before the expiry of a period of
\none year from the effective date of registration.
\n21. Registration to be cancelled in certain cases.- The registration granted to a person is
\nliable to be cancelled, if the said person,-
\n(a) does not conduct any business from the declared place of business; or
\n(b) issues invoice or bill without supply of goods or services in violation of the
\nprovisions of this Act, or the rules made thereunder.
\n22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the
\nregistration of a person is liable to be cancelled under section 29, he shall issue a notice to
\nsuch person in FORM GST REG-17, requiring him to show cause, within a period of
\nseven working days from the date of the service of such notice, as to why his registration
\nshall not be cancelled.
\n(2) The reply to the show cause no<\/p>\n
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\ndeceased proprietor, as if the application had been submitted by the proprietor himself.
\n23. Revocation of cancellation of registration.- (1) A registered person, whose registration is
\ncancelled by the proper officer on his own motion, may submit an application for
\nrevocation of cancellation of registration, in FORM GST REG-21, to such proper officer,
\nwithin a period of thirty days from the date of the service of the order of cancellation of
\nregistration at the common portal, either directly or through a Facilitation Centre notified
\nby the Commissioner:
\nProvided that no application for revocation shall be filed, if the registration has been
\ncancelled for the failure of the registered person to furnish returns, unless such returns are
\nfurnished and any amount due as tax, in terms of such returns, has been paid along with
\nany amount payable towards interest, penalty and late fee in respect of the said returns.
\n(2) (a) Where the proper officer is s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper
\nofficer shall proceed to dispose of the application in the manner specified in sub-rule (2)
\nwithin a period of thirty days from the date of the receipt of such information or
\nclarification from the applicant.
\n24. Migration of persons registered under the existing law.- (1) (a) Every person, other
\nthan a person deducting tax at source or an Input Service Distributor, registered under an
\nexisting law and having a Permanent Account Number issued under the provisions of the
\nIncome-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his
\ne-mail address and mobile number, either directly or through a Facilitation Centre notified
\nby the Commissioner.
\n(b) Upon enrolment under clause (a), the said person shall be granted registration on
\na provisional basis and a certificate of registration in FORM GST REG-25, incorporating
\nthe Goods and Services Tax Identification Num<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmonths or within such further period as may be extended by the Commissioner in this
\nbehalf.
\n(c) If the information and the particulars furnished in the application are found, by
\nthe proper officer, to be correct and complete, a certificate of registration in FORM GST
\nREG-06 shall be made available to the registered person electronically on the common
\nportal.
\n(3) Where the particulars or information specified in sub-rule (2) have either not been
\nfurnished or not found to be correct or complete, the proper officer shall, after serving a
\nnotice to show cause in FORM GST REG-27 and after affording the person concerned a
\nreasonable opportunity of being heard, cancel the provisional registration granted under
\nsub-rule (1) and issue an order in FORM GST REG-28:
\nProvided that the show cause notice issued in FORM GST REG- 27 can be
\nwithdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the
\nperson an opportunity of being heard, that no such ca<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreturns including the details of outward and inward supplies, appeals or any other
\ndocument required to be submitted under the provisions of these rules shall be so
\nsubmitted electronically with digital signature certificate or through e-signature as
\nspecified under the provisions of the Information Technology Act, 2000 (21 of 2000) or
\nverified by any other mode of signature or verification as notified by the Board in this
\nbehalf:
\nProvided that a registered person registered under the provisions of the Companies
\nAct, 2013 (18 of 2013) shall furnish the documents or application verified through digital
\nsignature certificate.
\n(2) Each document including the return furnished online shall be signed or verified
\nthrough electronic verification code-
\n(a) in the case of an individual, by the individual himself or where he is absent from
\nIndia, by some other person duly authorised by him in this behalf, and where the
\nindividual is mentally incapacitated f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) All notices, certificates and orders under the provisions of this Chapter shall be issued
\nelectronically by the proper officer or any other officer authorised to issue such notices or
\ncertificates or orders, through digital signature certificate specified under the provisions of
\nthe Information Technology Act, 2000 (21 of 2000).
\nForm GST CMP -01
\n[See rule 3(1)]
\nIntimation to pay tax under section 10 (composition levy)
\n(Only for persons registered under the existing law migrating on the appointed day)
\n1. GSTIN \/ Provisional ID
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Category of Registered Person
\n(i)
\nManufacturers, other than manufacturers of such goods
\nas notified by the Government
\n(ii)
\nSuppliers making supplies referred to in clause (b)
\nof paragraph 6 of Schedule II
\n(iii)
\nAny other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\n2017-18
\n7. Jurisdiction
\n8. Decl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCentre
\nState
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
\npaying tax under section 10.
\n9. Verification
\nI
\n_hereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and nothing
\nhas been concealed therefrom.
\nSignature of Authorised Signatory
\nPlace
\nDate
\nName
\nDesignation\/Status
\n1. GSTIN
\nForm GST-CMP-03
\n[See rule 3(4)]
\nIntimation of details of stock on date of opting for composition levy
\n(Only for persons registered under the existing law migrating on the appointed day)
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Details of application filed to pay tax under
\nsection 10
\n6. Jurisdiction
\n(i) Application reference number
\n(ARN)
\n(ii) Date of filing
\nCentre
\nState
\n7. Stock of purchases made from registered person under the existing law
\nSr. No
\nGSTIN\/TIN
\nName of the
\nsupplier
\nBill\/
\nInvoice
\nNo.
\nDate
\nValue of VAT
\nStock
\nCentral
\nE<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nclause (b) of paragraph 6 of Schedule II
\nAny other supplier eligible for
\ncomposition levy.
\n6. Nature of Business
\n7. Date from which withdrawal from composition scheme is sought
\n8. Jurisdiction
\nCentre
\nDD
\nMM
\nYYYY
\nState
\n9. Reasons for withdrawal from composition scheme
\n10. Verification
\nI
\n_hereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and nothing
\nhas been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nNote – Stock statement may be furnished separately for availing input tax credit on the stock available
\non the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
\nReference No. >
\nTo
\nGSTIN
\nName
\nAddress
\nForm GST CMP-05
\n[See rule 6(4)]
\n>
\nTo
\nGSTIN
\nName
\nAddress
\nApplication Reference No. (ARN)
\nForm GST CMP-07
\n[See rule 6(6)]
\nDate-
\nDate –
\nOrder for acceptance \/ rejection of reply to show cause notice
\nThis has reference t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand a person required to collect tax at source under section 52 and a person supplying online
\ninformation and database access or retrieval services from a place outside India to a non-taxable
\nonline recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
\n(i)
\nLegal Name of the Business:
\n(As mentioned in Permanent Account Number)
\n(ii)
\nPart -A
\nState\/UT-
\nDistrict –
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00bc
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00bc
\nPermanent Account Number:
\n(Enter Permanent Account Number of the Business; Permanent Account Number of
\nIndividual in case of Proprietorship concern)
\n(iii) Email Address :
\n(iv) Mobile Number:
\nNote – Information submitted above is subject to online verification before proceeding to fill up Part-B.
\nAuthorised signatory filing the application shall provide his mobile number and email address.
\nPart-B
\n1.
\nTrade Name, if any
\n2.
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii)
\nSuppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
\n(iii)
\nAny other supplier eligible for composition levy.
\n7.
\nDate of commencement of business
\nDD\/MM\/YYYY
\n8.
\nDate on which liability to register arises
\nDD\/MM\/YYYY
\n9.
\nAre you applying for registration as a casual taxable
\nperson?
\nYes
\nNo
\n10.
\nIf selected,,Yes” in Sr. No. 9, period for which
\nregistration is required
\nFrom
\nTo
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\n11.
\nIf selected,,Yes” in Sr. No. 9, estimated supplies and estimated net tax liability during the period of
\nregistration
\nSr. No.
\nType of Tax
\n(i)
\nIntegrated Tax
\n(ii)
\nCentral Tax
\n(iii)
\nState Tax
\n(iv)
\nUT Tax
\n(v)
\nCess
\nTotal
\n12.
\n13.
\nPayment Details
\nChallan Identification
\nNumber
\nTurnover (Rs.)
\nNet Tax Liability (Rs.)
\nAmount
\nDate
\nYes
\nNo
\nAre you applying for registration as a SEZ Unit?
\n(i) Select name of SEZ
\n(ii) Approval order number and date of order
\n(iii) Designation of approving authority
\nAre you applying for registration as a SEZ Developer? Yes
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nNo
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n14<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCorporate Identify Number\/Foreign Company Registration
\nNumber
\nLimited Liability Partnership Identification Number\/Foreign
\nLimited Liability Partnership Identification Number
\nImporter\/Exporter Code Number
\nRegistration number under Medicinal and Toilet
\nPreparations (Excise Duties) Act
\nRegistration number under Shops and Establishment Act
\nTemporary ID, if any
\nOthers (Please specify)
\n16. (a) Address of Principal Place of Business
\nBuilding No.\/Flat No.
\nportal
\n(xii) Voluntary Basis
\n(xiii) Persons supplying goods and\/or services on
\nbehalf of other taxable person(s)
\n(xiv) Others (Not covered above) \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Specify
\nFloor No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nTaluka\/Block
\nState
\nLatitude
\n(b) Contact Information
\nOffice Email Address
\nMobile Number
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nOffice Telephone number
\nSTD
\nOffice Fax Number
\nSTD
\n(c) Nature of premises
\nOwn
\nLeased
\nRented
\nConsent
\nShared
\nOthers (specify)
\n(d) Nature of business activity being carried<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nState
\nLatitude
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\n(b) Contact Information
\nOffice Email Address
\nMobile Number
\n(c) Nature of premises
\nOwn
\nLeased
\nRented
\nOffice Telephone number
\nSTD
\nOffice Fax Number
\nSTD
\nConsent
\nShared
\nOthers
\n(specify)
\n(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
\nFactory\/Manufacturing
\nWarehouse\/Depot
\nOffice\/Sale Office
\nWholesale Business
\nBonded Warehouse
\nLeasing Business
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nRetail Business
\nSupplier of services
\nRecipient of goods or
\nservices
\nEOU\/STP\/EHTP
\nWorks Contract
\nExport
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 Import Others (specify)
\n21. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of
\nManaging Committee of Associations\/Board of Trustees etc.
\nParticulars
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Acco<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nEnrolment ID, if available
\nProvide following details, if enrolment ID is not available
\nPermanent Account Number
\nAadhaar, if Permanent
\nAccount Number is not
\navailable
\nName of Person
\nDesignation Status
\nMobile Number
\nEmail address
\nTelephone No. with STD
\nFirst Name
\nMiddle Name
\nLast Name
\nFAX No. with STD
\n24. State Specific Information
\nProfession Tax Enrolment Code (EC) No.
\nProfession Tax Registration Certificate (RC) No.
\nState Excise License No. and the name of the person in whose name Excise License
\nis held
\n(a) Field 1
\n(b) Field 2
\n(c)
\n(d)
\n….
\n(e) Field n
\n25. Document Upload
\nA customized list of documents required to be uploaded (refer rule 8) as per the field values in the
\nform.
\n26. Consent
\nI on behalf of the holder of Aadhaar number
\n> is hereby authorised, vide resolution no… dated….. (copy
\nsubmitted herewith), to act as an authorised signatory for the business > for which
\napplication for registration is being filed under the Act. All his acti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. Applicant need to upload scanned copy of the declaration signed by the Proprietor\/all
\nPartners\/Karta\/Managing Directors and whole time Director\/Members of Managing Committee of
\nAssociations\/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
\n4. The following persons can digitally sign the application for new registration:-
\nConstitution of Business
\nProprietorship
\nPerson who can digitally sign the application
\nProprietor
\nManaging Authorised Partners
\nPartnership
\nHindu Undivided Family
\nKarta
\nPrivate Limited Company
\nPublic Limited Company
\nSociety\/ Club\/ Trust\/ AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers (specify)
\nManaging\/Whole-time Directors
\nManaging\/Whole-time Directors
\nMembers of Managing Committee
\nPerson In charge
\nManaging\/Whole-time Director
\nManaging\/ Whole-time Director
\nDesignated Partners
\nChief <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nChallan Identification Number shall be validated online by the system and Acknowledgment Receipt
\nNumber will be generated after successful validation of all the filled up information.
\n9. Status of the application filed online can be tracked on the common portal by entering Application
\nReference Number (ARN) indicated on the Acknowledgment.
\n10. No fee is payable for filing application for registration.
\n11. Authorised signatory shall not be a minor.
\n12. Any person having multiple business verticals within a State, requiring a separate registration for
\nany of its business verticals shall need to apply separately in respect of each of the vertical.
\n13. After approval of application, registration certificate shall be made available on the common
\nportal.
\n14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary
\ndetails in PART -A of the application which can be used f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 9(2)]
\nReference Number:
\nTo
\nName of the Applicant:
\nAddress:
\nGSTIN (if available):
\nApplication Reference No. (ARN):
\nNotice for Seeking Additional Information \/ Clarification \/ Documents
\nrelating to Application for >
\nDate-
\nDate:
\nThis is with reference to your > application filed vide ARN <> Dated
\n-DD\/MM\/YYYY The Department has examined your application and is not satisfied with it for the following
\nreasons:
\n1.
\n2.
\n3.
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You are directed to submit your reply by
\n(DD\/MM\/YYYY)
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 *You are hereby directed to appear before the undersigned on \u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6 (DD\/MM\/YYYY) at
\n(HH:MM)
\nIf no response is received by the stipulated date, your application is liable for rejection. Please note that
\nno further notice \/ reminder will be issued in this matter
\nSignature
\nName of the Proper Officer:
\nDesignation:
\nJurisdiction:
\n*Not applicable for New Registration Application
\nForm GST REG-04
\n[See rule 9(2)]
\nClarification\/additional information\/document
\nfor ><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThis has reference to your reply filed vide ARN
\nDate-
\ndated-. The reply has been examined and the
\nsame has not been found to be satisfactory for the following reasons:
\n1.
\n2.
\nOr
\n3.
\n\u00e2\u00e2\u0082\u00ac\u00a6Therefore, your application is rejected in accordance with the provisions of the Act.
\n……….
\nwithin the time specified
\nYou have not replied to the notice issued vide reference no. \u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6. dated
\ntherein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
\nSignature
\nName
\nDesignation
\nJurisdiction
\nRegistration Number:
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1
\nGovernment of India
\nForm GST REG-06
\n[See rule 10(1)]
\nRegistration Certificate
\n1.
\nLegal Name
\n2.
\nTrade Name, if any
\n3.
\n4.
\nConstitution of Business
\nAddress of Principal Place
\nof Business
\n5.
\nDate of Liability
\nDD\/MM\/YYYY
\n6.
\nPeriod of Validity
\nFrom
\nDD\/MM\/YYYY
\nTo
\nDD\/MM\/YYYY
\n(Applicable only in case of
\nNon-Resident<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\n8.
\n9.
\n10.
\nPhoto
\nPhoto
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nForm GST REG-07
\n[See rule 12(1)]
\nApplication for Registration as Tax Deductor at source (u\/s 51) or Tax Collector at source (u\/s 52)
\nState\/UT-
\nDistrict –
\nPart-A
\n(i)
\nLegal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account
\nNumber\/Tax Deduction and Collection Account Number)
\n(ii)
\nPermanent Account Number
\n(Enter Permanent Account Number of the Business; Permanent Account Number of
\nIndividual in case of Proprietorship concern)
\n(iii)
\nTax Deduction and Collection Account Number
\n(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is
\nnot available)
\n(iv)
\nEmail Address
\n(v)
\nMobile Number
\nNote – Information submitted above is subject to online verification before proceeding to fill up Part-B.
\nPar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nOffice Email Address
\nMobile Number
\n(c)
\nNature of possession of premises
\nOffice Telephone number
\nOffice Fax Number
\nOwn
\nLeased
\n9.
\nHave you obtained any other
\nRented
\nConsent
\nShared
\nOthers(specify)
\nYes
\nNo
\nregistrations under Goods and Serivces
\nTax in the same State?
\n10
\nIf Yes, mention Goods and Services
\nTax Identification Number
\n11
\nIEC (Importer Exporter Code), if
\n12
\nParticulars
\napplicable
\nDetails of DDO (Drawing and Disbursing Officer) \/ Person responsible for deducting tax\/collecting tax
\nName
\nFather's Name
\nPhoto
\nFirst Name
\nDate of Birth
\nDD\/MM\/YYYY
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nEmail
\naddress
\nMiddle Name
\nLast Name
\nGender
\nDirector Identification Number (if any)
\nAadhaar Number
\nPermanent Account Number
\nAre you a citizen of India?
\nYes\/No
\nPassport No. (in case of Foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the Premises\/Building
\nState
\n13. Details of Authorised Signatory
\nC<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName
\nDesignation
\nJurisdiction
\nForm GST REG-09
\n[See rule 13(1) ]
\nApplication for Registration of Non Resident Taxable Person
\nPart-A
\nState\/UT –
\nDistrict –
\n(i)
\nLegal Name of the Non-Resident Taxable Person
\n(ii)
\nPermanent Account Number of the Non-Resident Taxable person, if any
\n(iii)
\nPassport number, if Permanent Account Number is not available
\n(iv)
\nTax identification number or unique number on the basis of which the entity is identified by
\nthe Government of that country
\n(v) Name of the Authorised Signatory (as per Permanent Account Number)
\n(vi)
\nPermanent Account Number of the Authorised Signatory
\n(vii) Email Address of the Authorised Signatory
\n(viii) Mobile Number of the Authorised Signatory (+91)
\nNote – Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill
\nup Part-B.
\nPart -B
\n1.
\nDetails of Authorised Signatory (should be a resident of India)
\nFirst Name
\nMiddle Name
\nLast Name
\nPhoto
\nGender
\nDesignation
\nDate of Birth
\nFather<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nSignature
\nName of Authorised Signatory
\nDate:
\nDesignation:
\nNote: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with
\nscanned
\ncopy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\n3
\n4
\nProof of Principal Place of Business:
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of
\nthe premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of
\nEl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFor each Authorised Signatory mentioned in the application form, Authorisation or
\ncopy of Resolution of the Managing Committee or Board of Directors to be filed in the
\nfollowing format:Declaration for Authorised Signatory (Separate for each signatory)
\n(Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time
\nDirector\/Members of Managing Committee of Associations\/Board of Trustees etc.)I\/We
\n– (name) being (Partners\/Karta\/Managing Directors and whole time Director\/Members
\nof Managing Committee of Associations\/Board of Trustees etc.) of (name of
\nregistered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated…..
\n(Copy submitted herewith), to act as an authorised signatory for the business > for which
\napplication for registration is being filed under the Act. All his actions in relation to this
\nbusiness will be binding on me\/us.
\nSignature
\nof the person competent to sign
\n……
\nName:
\nDesignation\/Status:
\n(Name o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAssociations\/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
\nThe application filed by the under-mentioned persons shall be signed digitally:-
\n5.
\nSr. No
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nDigital Signature required
\nDigital Signature Certificate(DSC) class
\n2 and above
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2 and
\nabove
\ne-Signature
\nor
\nas may be notified
\n6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
\nAcknowledgment Receipt Number will be generated after successful validation of all filled up information.
\n7. Status of the application filed online can be tracked on the common portal.
\n8. No fee is payable for filing application for registration
\n9. Authorised signatory shall be an Indian national and sh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLast Name
\nMale\/Female\/Others
\nDD\/MM\/YYYY
\nAddress line 1
\nAddress line 2
\nAddress line 3
\nDate of commencement of the online service in India.
\n2.
\nDD\/MM\/YYYY
\n3
\n4
\nUniform Resource Locators (URLs) of the website through which taxable services are provided:
\n1.
\n2.
\n3…
\nJurisdiction
\nDetails of Bank Account
\n5
\nAccount Number
\nBank Name
\nDocuments Uploaded
\nCenter
\nType of account
\nBranch Address
\nIFSC
\n6
\nA customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nI.
\nhereby declare that I am authorised to sign on behalf of the Registrant. I would charge
\nand collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
\nGovernment of India.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory:
\nDesigna<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCompany\/Society\/LLP\/FCNR\/ etc. person who is holding power of attorney with authorisation
\nletter.
\nScanned copy of Certificate of Incorporation if the Company is registered outside India or in India
\nScanned copy of License is issued by origin country
\nScanned copy of Clearance certificate issued by Government of India
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business Concern
\n4
\ncontaining the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
\nthe Managing Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly
\naffi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTo
\nDD\/MM\/YYYY
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nDD\/MM\/YYYY
\n(Rs.)
\nInter-State
\nIntra-State
\nCentral
\nTax
\nState
\nTax
\nUT Integrated
\nTax
\nTax
\nCess
\n8.
\nPayment details
\nDate
\n9.
\nDeclaration
\nPlace:
\nDate:
\nCIN
\nBRN
\nAmount
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best
\nof my knowledge and belief and nothing has been concealed therefrom.
\nSignature
\nName of Authorised Signatory:
\nDesignation Status:
\nInstructions for submission of application for extension of validity
\n1. The application can be filed online before the expiry of the period of validity.
\n2. The application can only be filed when advance payment is made.
\n3. After successful filing, Application Reference Number will be generated which can be used to track
\nthe status of the application.
\nReference Number –
\nTo
\n(Name):
\n(Address):
\nTemporary Registration Number
\nForm GST REG-12
\n[See rule 16(1)]
\nDate:
\nOrder of Grant of Temporary Registration\/ Suo Moto Registration
\nWhereas the undersigned has sufficient reason<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForm GST REG-13
\n[See rule 17(1)]
\nApplication\/Form for grant of Unique Identity Number to UN Bodies \/
\nEmbassies
\nothers
\nState\/Union Territory-
\nPART A
\n(i)
\nName of the Entity
\n(ii)
\nnotified)
\n(iii)
\nPermanent Account Number of entity, if any (applicable in case of any other person
\nName of the Authorised Signatory
\n(iv)
\nPermanent Account Number of Authorised Signatory
\n(v)
\nEmail Address of the Authorised Signatory
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nPART B
\n1.
\nType of Entity (Choose one)
\nUN Body
\nEmbassy
\nOther Person
\n2.
\nCountry
\n3. Notification Details
\n4.
\nAddress of the entity in State
\n7.
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village
\nBlock\/Taluka
\nLatitude
\nState
\nContact Information
\nEmail Address
\nFax Number
\nDetails of Authorised Signatory, if applicable
\nDistrict –
\nNotification No.
\nDate
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone number
\nMobile Number
\nParticulars
\nFi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplicant to represent the UN Body \/ Embassy etc. in India and link it along with the Unique Identity Number
\ngenerated and allotted to respective UN Body\/ Embassy etc.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\n(Signature)
\nPlace:
\nDate:
\nPlace:
\nDate:
\nOr
\nName of Authorised Person:
\n(Signature)
\nName of Proper Officer:
\nDesignation:
\nJurisdiction:
\nInstructions for submission of application for registration for UN Bodies\/ Embassies\/others notified by the
\nGovernment.
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nEvery person required to obtain a unique identity number shall submit the application electronically.
\nApplication shall be filed through common portal or registration can be granted suo-moto by proper
\nofficer.
\nThe application filed on the common portal is required to be signed electronically or thr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive
\nOfficer or equivalent, responsible for day to day affairs of the business which does not warrant
\ncancellation of registration, are core fields which shall be approved by the Proper Officer after due
\nverification.
\n3.
\n4.
\nFor amendment in Non-Core fields, approval of the Proper Officer is not required.
\nWhere a change in the constitution of any business results in change of the Permanent Account
\nNumber of a registered person, the said person shall be required to apply for fresh registration.
\n5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
\nto time, shall be carried out only after online verification through the common portal.
\n6.
\nAll information related to Permanent Account Number, Aadhaar, Director Identification Number,
\nChallan Identification Number shall be validated online by the system and Application Re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmobile telephone,
\nfax)
\nName of Premises\/Building
\nRoad\/
\nStreet
\nCity\/Town\/Village
\nDistrict
\nReasons for
\n6.
\nCancellation
\n(Select one)
\nBlock\/Taluka
\nLatitude
\nState
\nMobile (with country code)
\nemail
\nLongitude
\nPIN Code
\nTelephone
\nFax
\nNumber
\nDiscontinuance \/Closure of business
\nCeased to be liable to pay tax
\nTransfer of business on account of
\namalgamation, merger\/ demerger,
\nsale, lease or otherwise disposed of
\netc.
\nChange in constitution of business
\nleading to change in Permanent
\nAccount Number
\nDeath of Sole Proprietor
\nOthers (specify)
\nIn case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
\netc.
\nGoods and Services
\n7.
\n(i)
\nTax
\nIdentification
\nNumber
\n(ii)
\n(a) Name (Legal)
\n(b) Trade name, if
\nany
\n(iii) Address of Principal Building No.\/ Flat No.
\nPlace of Business
\nName of Premises\/Building
\nCity\/Town\/Village
\nBlock\/Taluka
\nFloor No.
\nRoad\/ Street
\nDistrict
\nLatitude
\nState
\nMobile (with country code)
\nemail
\nLongitude
\nPIN Code
\nTel<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName of the Authorised Signatory
\nDesignation\/Status
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nInstructions for filing of Application for Cancellation
\nA registered person seeking cancellation of his registration shall electronically submit an application
\nincluding details of closing stock and liability thereon along with relevant documents, on common
\nportal.
\nThe following persons shall digitally sign application for cancellation, as applicable:
\nConstitution of Business
\nPerson who can digitally sign the application
\nProprietorship
\nPartnership
\nHindu Undivided Family
\nPrivate Limited Company
\nPublic Limited Company
\nSociety\/ Club\/ Trust\/ AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nProprietor
\nManaging\/Authorised Partners
\nKarta
\nManaging\/Whole-time Directors\/ Chief E<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNo fee is payable for filing application for cancellation.
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nAfter submission of application for cancellation of registration, the registered person shall make
\npayment, if not made at the time of this application, and shall furnish final return as provided in the
\nAct.
\nThe registered person may also update his contact address and update his mobile number and e mail
\naddress.
\nReference No. –
\nTo
\nRegistration Number (GSTIN\/UIN)
\n(Name)
\n(Address)
\nForm GST REG -17
\n[See rule 22(1)]
\n>
\nShow Cause Notice for Cancellation of Registration
\nWhereas on the basis of information which has come to my notice, it appears that your registration is
\nliable to be cancelled for the following reasons: –
\n1
\n2
\n3
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You are hereby directed to furnish a reply to this notice within seven working days from the date
\nof service of this notice.
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You are hereby directed to appear before the undersigned on DD\/MM\/YYYY at HH\/MM
\nIf you fail to furnish a reply within the stipulated date or fail to appea<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhereas on the day fixed for hearing you did not appear; or
\nWhereas the undersigned has examined your reply and submissions made at the time of hearing,
\nand is of the opinion that your registration is liable to be cancelled for following reason(s).
\n1.
\n2.
\nThe effective date of cancellation of your registration is
\nDesignation
\nJurisdiction
\nReference No. –
\nTo
\nForm GST REG-20
\n[See rule 22(4)]
\nName
\nAddress
\nGSTIN\/UIN
\nDate
\nShow Cause Notice No.
\nThis has reference to your reply dated<\/p>\n
\nOrder for dropping the proceedings for cancellation of registration
\nin response to the notice to show cause notice dated
\nDD\/MM\/YYYY. Upon consideration of your reply and\/or submissions made during hearing, the
\nproceedings initiated for cancellation of registration stands vacated due to the following reasons:
\nPlace:
\nDate:
\n>
\nSignature
\nDesignation
\nJurisdiction
\nForm GST REG-21
\n[See rule 23(1) ]
\nApplication for Revocation of Cancellation of Registration
\n1.
\nGSTIN (cancelled)
\n2.
\nLegal Name
\n3.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration has been cancelled for the failure to furnish returns unless such returns are furnished and
\nany amount due as tax in terms of such returns has been paid along with any amount payable towards
\ninterest, penalty and late fee payable in respect of the said returns.
\nAny change in the mobile number or the e-mail address of authorised signatory submitted as amended
\nfrom time to time, shall be carried out only after online verification through the common portal in the
\nmanner provided
\n\u00e2\u00e2\u0082\u00ac\u00a2 Status of the application can be tracked on the common portal.
\n.
\nNo fee is payable for filing application for revocation of cancellation.
\nReference No.
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nGSTINUIN
\n(Name of Taxpayer)
\n(Address)
\nApplication Reference No. (ARN)
\nForm GST REG-22
\n[See rule 23(2]
\nDate
\nDate
\nOrder for revocation of cancellation of registration
\nThis has reference to your application dated DD\/MM\/YYYY for revocation of cancellation of registration. Your\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndate and time, the case will be decided ex parte on the basis of available records and on merits
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\nForm GST REG-24
\n[See rule 23(3)]
\nReply to the notice for rejection of application for revocation of cancellation of registration
\n1.
\nReference No. of Notice
\n2.
\nApplication Reference No.
\n(ARN)
\n3.
\nGSTIN, if applicable
\n4.
\nInformation\/reasons
\n5.
\nList of documents filed
\nDate
\nDate
\n6.
\nVerification
\nI
\n_hereby solemnly affirm and declare that
\nthe information given hereinabove is true and correct to the best of my\/our knowledge and belief
\nand nothing has been concealed therefrom.
\nSignature of Authorised Signatory
\nPlace
\nDate
\nName
\nDesignation\/Status
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1
\nGovernment of India
\nForm GST REG-25
\n[See rule 24(1)]
\nCertificate of Provisional Registration
\n1.
\nProvisional ID
\n2.
\nPermanent Account
\nNumber
\n3.
\nLegal Name
\n4.
\nTrade Name
\n5.
\nRegistration Details under Existing Law
\n(a)
\n(b)
\n(c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIdentification Number
\nImport\/Exporter Code Number
\n10
\n11
\nRegistration Under Duty Of Excise On
\nMedicinal And Toiletry Act
\n12
\nOthers (Please specify)
\nRegistration Number
\nDate of Registration
\n10. Details of Principal Place of Business
\nBuilding No. \/Flat No.
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nLatitude
\nContact Information
\nOffice Email Address
\nMobile Number
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nOffice-Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; Shared)
\n10A. Nature of Possession of Premises
\n10B. Nature of Business Activities being carried out
\nFactory\/Manufacturing
\nWholesale Business
\nRetail Business
\nWarehouse\/Depot
\nBonded Warehouse
\nService Provision
\nOffice\/Sale Office
\nLeasing Business
\nService Recipient
\nEOU\/STP\/EHTP
\nSEZ
\nInput Service Distributor (ISD),
\nWorks Contract
\nOthers (Specify)
\n11. Details of Additional Places of Business
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nLatitude (Optional)
\nContact Inf<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBirth
\nMobile Number
\nEmail Address
\nTelephone Number
\nIdentity Information
\nDesignation
\nPermanent
\nAccount
\nNumber
\nAre you a citizen of India?
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nDirector Identification Number
\nAadhaar Number
\nPassport Number
\n15. Details of Primary Authorised Signatory
\nName
\nName of Father\/Husband
\nDate of Birth
\nMobile Number
\nTelephone Number
\nIdentity Information
\nDesignation
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nDD\/MM\/
\nYYYY
\nGender
\nEmail Address
\nDirector Identification Number
\nPermanent Account Number
\nAre you a citizen of India?
\nResidential Address
\nAadhaar Number
\nPassport Number
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nAdd More
\nList of Documents Uploaded
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nA customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
\nprovision to upload relevant document against each entry in the list. (<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
\nnumber.
\n2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
\nand a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
\nIdentification Number therein, shall be made available to him on the common portal:
\n3. Authorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
\nManaging Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI
\n(Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of Managing
\nCommittee of Associations\/Board of Trustees etc)
\n1. >
\n\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00a1
\n3.
\nhereby solemnly affirm and declare that > to act as an authorised
\nsignatory for the business > for
\nwhich application for registr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignatory.
\nE mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
\nuser id and password after first login.
\nTaxpayer shall require to fill the information required in the application form related details of
\nProprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of Managing
\nCommittee of Associations\/Board of Trustees, Principal Place of Business and details in respect of
\nAuthorised signatories.
\nInformation related to additional place of business, Bank account, commodity in respect of goods and
\nservices dealt in (top five) are also required to be filled.
\nApplicant need to upload scanned copy of the declaration signed by the Proprietor\/all
\nPartners\/Karta\/Managing Directors and whole time Director\/Members of Managing Committee of
\nAssociations\/Board of Trustees etc. in case he\/she declares a person as Authorised Signatory as per
\nAnnexure specified. D<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAssociation of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
\nProof of Principal\/Additional Place of Business:
\n(a) For Own premises
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of the
\npremises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
\nElectricity Bill.
\n(c) For premises not covered in (a) and (b) above –
\nA copy of the Consent Letter with any document in support of the ownership of the premises of the
\nConsenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
\ndocuments may be uploaded.
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nOpening page of the Bank Passb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDirector\/Whole Time Director\/ Chief Executive
\nOfficer
\nManaging\/ Whole-time Director and Managing
\nDirector\/Whole Time Director\/ Chief Executive
\nLimilted Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nOfficer
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nAuthorised Person in India
\nPerson In charge
\nApplication is required to be mandatorily digitally signed as per following :-
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nSl. No
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nDigital Signature required
\nDigital Signature Certificate(DSC)
\nClass 2 and above
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2
\nand above
\ne-Signature
\nNote:- 1. Applicant shall require to register their DSC on common portal.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nShow Cause Notice for cancellation of provisional registration
\nThis has reference to your application dated
\n.
\nThe application has been examined and the
\nsame has not been found to be satisfactory for the following reasons:-
\n1
\n2
\n…
\nYou are hereby directed to show cause as to why the provisional registration granted to you
\nshall not be cancelled.
\nDate
\nPlace
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\nReference No. –
\nTo
\nForm GST REG-28
\n[See rule 24(3)]
\n>
\nName
\nAddress
\nGSTIN\/ Provisional ID
\nApplication Reference No. (ARN)
\nDated DD\/MM\/YYYY
\nOrder for cancellation of provisional registration
\nThis has reference to your reply dated
\n–
\nin response to the notice to show cause dated
\nWhereas no reply to notice to show cause has been submitted; or
\nWhereas on the day fixed for hearing you did not appear; or
\nWhereas the undersigned has examined your reply and submissions made at the time of hearing,
\nand is of the opinion that your provisional registration is l<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNO
\n5. Declaration
\n(i) I, being of do
\nhereby declare that I am not liable to registration under the provisions of the Act.
\n6. Verification
\nI<>hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge and belief and nothing has been concealed.
\nAadhaar Number
\nFull Name
\nDesignation \/ Status
\nPlace
\nDate
\nPermanent Account Number
\nSignature of Authorised Signatory
\nDD\/MM\/YYYY
\nForm GST REG-30
\n[See rule 25]
\nForm for Field Visit Report
\nState Jurisdiction (Ward\/Circle\/Zone)
\nName of the Officer:- >
\nDate of Submission of Report:-
\nName of the taxable person
\nGSTIN\/UIN \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\nTask Assigned by:-
\nDate and Time of Assignment of task:-
\nParticulars
\nSr. No.
\nDate of Visit
\n1.
\nTime of Visit
\n2.
\nLocation details
\n3.
\nInput
\nLatitude
\nNorth Bounded By
\nLongitude
\nSouth
\nBounded By
\nWest – Bounded By
\nEast
\nBounded By
\n4.
\nWhether address is same as mentioned in
\napplication.
\nY\/N
\n5.
\nParticulars of the person available at the
\ntime of visit
\n(i)
\nName
\n(ii)
\nFather<\/p>\n
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\n2. P. S. to Minister i\/c Taxation for favour of information of the Minister.
\n3. P. S. to Chief Secretary for favour of information of the Chief Secretary.
\n4. P. S. to the Additional Chief Secretary i\/c ERTS Department for favour of information of the
\nAdditional Chief Secretary.
\n5. The Secretary to the Govt. of India and ex-officio Secretary to the GST Council, New Delhi-
\n110001
\n6. The Secretary to the Govt. of Meghalaya, Finance Department\/ERTS Department.
\nThe Commissioner of Taxes, Meghalaya, Shillong for favour of information and necessary action.
\n8. All Deputy Commissioners
\n9. The Sub Divisional Officers.
\n10. All Administrative Departments.
\n11. All Heads of Department.
\n12. The Director, Printing and Stationery, Meghalaya, Shillong with a request to cause publication of
\nthe above Notification in the Gazette of Meghalaya Extra Ordinary issue and furnish this
\nDepartment with 400 spare copies.
\n13. Principal Accountant General (Audit), Meghalaya (Attention: CASS Section), Shillong-7930<\/p>\n
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