CGST Rules, 2017 on registration and composition levy
03\/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nNotification No. 3 \/2017 – Central Tax
\nNew Delhi, 19th June, 2017
\n29 Jyaistha, 1939 Saka
\nG.S.R. 610 (E).:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-
\nChapter I
\nPRELIMINARY
\n1. Short title, Extent and Commencement.-
\n (1) These rules may be called the Central Goods and Services Tax Rules, 2017.
\n (2) They shall come into force with effect from 22nd June, 2017.
\n2. Definitions.- In these rules, unless the context otherwise requires,-
\n(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);
\n(b) “FORM” means a Form appended to these rules;
\n(c) “section” means a section of the Act;
\n(d) “Special Economic <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n submitted under this rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n T REG -20. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ven working days from the date of the service of the notice in FORM GST REG-24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uch verification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ers, other than manufacturers of such goods as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplication for Withdrawal from Composition Levy = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n N = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion 51 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er eligible for composition levy. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Registration Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t Information = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n count Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e time Director\/Members of Managing Committee of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n line by the system and Acknowledgment Receipt = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or Seeking Additional Information \/ Clarification \/ Documents = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Name = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and Collection Account Number, if Permanent Account Number is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ication, where practicable, before proceeding to fill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ented or Leased premises – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ormation. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . I would charge = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oard of Directors to be filed in the following format: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mail Address = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nically. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n .\/ Flat No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Partnership = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vice of this notice. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ade thereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ns has been paid along with any amount payable towards = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nReply to the notice for rejection of application for revocation of cancellation of registration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tails of Principal Place of Business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nAadhaar Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion on a provisional basis = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quire to fill the information required in the application form related details of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n emises like Latest Property Tax Receipt or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n visional registration granted to you = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" CGST Rules, 2017 on registration and composition levy03\/2017 Dated:- 19-6-2017 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 3 \/2017 – Central Tax New Delhi, 19th June, 2017 29 Jyaistha, 1939 Saka G.S.R. 610 (E).:- In exercise of the powers conferred by section 164 … Continue reading “CGST Rules, 2017 on registration and composition levy”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3726","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3726","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=3726"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3726\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
\n(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.
\n(4) Any person who files an intimation under sub-rul<\/p>\n
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\n(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
\n5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
\n(a) he is neither a casual taxable person nor a non-resident taxable person;
\n(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;
\n(c) the goods held in stock by him have not been purchased from an u<\/p>\n
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\n(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
\n(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
\n(4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the <\/p>\n
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\n(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
\n7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under sec<\/p>\n
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\nProvided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
\nProvided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
\n(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.
\n(b) The mob<\/p>\n
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\n9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
\n(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue <\/p>\n
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\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 application; or
\n(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
\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 section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made<\/p>\n
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\n(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
\n11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
\n(a) such person has more than one business vertical as defined in clause (18) of section 2;
\n(b) the business vertical of a taxable person shall not be granted registration to pay <\/p>\n
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\n12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
\n(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liabl<\/p>\n
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\n(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
\n(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
\n14. Grant of registration to a person supplying online information and database access or retrieva<\/p>\n
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\n(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
\n16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
\n(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
\n(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such re<\/p>\n
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\n(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
\n18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
\n(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the en<\/p>\n
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\n which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
\n (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
\n (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand am<\/p>\n
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\n(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
\n(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.
\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 application, or
\n (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),
\n the certificate of registration shall stand amended to the extent applie<\/p>\n
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\nProvided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
\n21. Registration to be cancelled in certain cases.- The registration granted to a person is liable 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 provisions of this Act, or the rules made thereunder.
\n22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his regist<\/p>\n
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\n(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
\n23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in re<\/p>\n
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\n(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
\n24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
\n(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-<\/p>\n
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\n(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
\n(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.
\n(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28:
\nProvided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, aft<\/p>\n
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\n26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
\nProvided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
\n(2) Each document including the return furnished online shall be signed or verified through electronic verification code-
\n(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised<\/p>\n
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\nNOTE:- Rule 27 to 138 inserted vide Notification No. 10\/2017 – Central Tax dated 28-07-2017
\n(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).
\n[F.No 349\/58\/2017-GST]
\n(Dr. Sreeparvathy S. L.)
\nUnder Secretary to the Government of India
\n=============
\nDocument 1Form 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
\nManufacturers, other<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmay be notified by the Government
\nSuppliers making supplies referred to in clause (b) of
\nparagraph 6 of Schedule II
\nAny other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\n7. Jurisdiction
\n8. Declaration
\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
\nhereby 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 ap<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. GSTIN
\n2. Legal name
\n3. Trade name, if any
\n4.Address of Principal Place of business
\n5. Category of Registered Person
\n(iv)
\nManufacturers, other than manufacturers
\nof such goods as may be notified by the
\nGovernment
\n(v)
\nSuppliers making supplies referred to in
\nclause (b) of paragraph 6 of Schedule II
\n(vi)
\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 YYYY
\nState
\n9. Reasons for withdrawal from composition scheme
\n10. Verification
\nI
\nhereby 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForm GST CMP – 06
\n[See rule 6(5)]
\nReply to the notice to show cause
\n1.
\nDetails of the show cause
\n2.
\nnotice
\nReference no.
\nDate
\n3.
\nLegal name
\nTrade name, if any
\n4.
\nAddress of the Principal
\n5.
\nPlace of Business
\nReply to the notice
\n6.
\nList of documents uploaded
\n7.
\nVerification
\n8.
\nI
\nhereby
\nsolemnly affirm and declare that the information given herein above
\nis true and correct to the best of my knowledge and belief and
\nnothing has been concealed therefrom.
\nDate
\nPlace
\nSignature of the Authorised Signatory
\nNote –
\n1. The reply should not be more than 500 characters. In case the same is more than 500 characters,
\nthen it should be uploaded separately.
\n2. Supporting documents, if any, may be uploaded in PDF format.
\nReference No. >
\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 to your reply dated
\nreference no.
\ndated
\nfiled in response to the show cause notice issue<\/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) Legal Name of the Business:
\n(As mentioned in Permanent Account Number)
\n(ii)
\nPart -A
\nState\/UT-
\nDistrict
\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
\nConstitution of Business (Please Select the Appropriate)
\n1.
\nTrade Name, if any
\n2.
\n(i) Proprietorship
\n(iii) Hindu Undivided Family
\n(v) Public Limited Company
\n(vii) Government Department
\n(ix) Unlimited <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7.
\nDate of commencement of business
\nDD\/MM\/YYYY
\n8.
\nDate on which liability to register arises
\nDD\/MM\/YYYY
\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
\nPayment Details
\nTurnover (Rs.)
\nNet Tax Liability (Rs.)
\nChallan Identification
\nAmount
\nDate
\nNumber
\n12.
\nAre you applying for registration as a SEZ Unit?
\nYes
\nNo
\n(i) Select name of SEZ
\n(ii) Approval order number and date of order
\n(iii) Designation of approving authority
\n13.
\nAre you applying for registration as a SEZ Developer?
\nYes
\nNo
\n14.
\n15.
\n(i) Select name of SEZ Developer
\n(ii) Approval order number and date of order
\n(iii) Designation of approving authority
\nReason <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nService Tax Registration Number
\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.
\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)
\nFactory\/Manufacturing
\nWholesale Business
\n(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
\nRetail Business
\nWarehouse\/Depot
\nB<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOffice Email Address
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\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 \u00e2\u02dc\u0090
\nBonded Warehouse
\nLeasing Business
\nRetail Business
\nSupplier of services
\nRecipient of goods or
\nservices
\nEOU\/STP\/EHTP
\nWorks Contract
\nExport
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\nImport 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
\nFirst Name
\nMiddle Name
\nLast Name
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Account Number
\nEmail address
\nDirector Identification Number (if
\nany)
\nAadhaar Number
\nAre you<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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(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\u2026.. 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 actions in relation
\nto this business will be binding on me\/us.
\nSignature of the person competent to sign
\nName:
\nDesignation\/Status:
\n(Name of<\/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.
\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 Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nAuthorised Person in India
\nPerson In char<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\nAfter 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 for filling up details in PART-B of the
\napplication. TRN will be available on the common portal for a period of 15 days.
\n15. Any person who <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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\u00e2\u02dc\u0090 You are directed to submit your reply by
\n(DD\/MM\/YYYY)
\n\u00e2\u02dc\u0090 *You are hereby directed to appear before the undersigned on
\n(HH:MM)
\n(DD\/MM\/YYYY) at
\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 >
\n1.
\nNotice details
\nReference No.
\nDate
\n2.
\nApplication details
\nReference No
\nDate
\n3.
\nGSTIN, if applicable
\n4.
\nName of Business
\n(Legal)
\n5.
\nTrade name, if any
\n6.
\nAddress
\n7.
\nWhether any modificati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.
\nTrade Name, if any
\n3.
\nConstitution of Business
\n4.
\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 taxable person
\nor Casual taxable person)
\n7.
\nType of Registration
\n8.
\nParticulars of Approving Authority
\nCentre
\nState
\nSignature
\nName
\nDesignation
\nOffice
\n9. Date of issue of Certificate
\nNote: The registration certificate is required to be prominently displayed at all places of business in the State.
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGoods and Services Tax Identification Number
\nDetails of Additional Places of Business
\nLegal Name
\nTrade Name, if any
\nTotal Number of Additional Places of Business in the State
\nSr. No.
\n1
\nAddress
\n23
\nAnnexure A
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGoods and Services Tax Identification Number
\nLegal Name
\nAnnexure B
\nTrade Name, if any
\nDetails of
\n1.
\n2.
\n3.
\n4.
\n5.
\n6.
\n7.
\nName
\nPhoto
\nDes<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnot available)
\n(iv)
\nEmail Address
\n(v) Mobile Number
\nNote – Information submitted above is subject to online verification before proceeding to fill up Part-B.
\nPart-B
\n1
\nTrade Name, if any
\n2
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship
\n\u00e2\u02dc\u0090
\n(ii) Partnership
\n(iii) Hindu Undivided Family
\n(iv) Private Limited Company
\n(v) Public Limited Company
\n\u00e2\u02dc\u0090
\n(vi) Society\/Club\/Trust\/Association of Persons
\n(vii) Government Department
\n(ix) Unlimited Company
\n(xi) Local Authority
\n(xiii) Foreign Limited Liability
\nPartnership
\n(xv) Others (Please specify)
\n(viii) Public Sector Undertaking
\n(x) Limited Liability Partnership
\n(xii) Statutory Body
\n(xiv) Foreign Company Registered (in India)
\n3
\nName of the State
\n4
\nJurisdiction
\n–
\nState
\nDistrict
\nCentre
\nSector\/Circle\/Ward \/Charge\/Unit
\netc.
\n5
\n6.
\nType of registration
\nGovernment (Centre \/ State\/Union Territory)
\nTax Deductor
\nTax Collector
\nCenter
\nState\/UT
\n7.
\nDate of liability to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAadhaar 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
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nParticulars
\nName
\nPhoto
\nName of Father
\nLocality\/Village
\nPIN Code
\nFirst Name
\nMiddle Name
\nLast Name
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Account
\nNumber
\nAre you a citizen of India?
\nYes\/No
\nEmail address
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of
\nforeigners)
\nResidential Address (Within the Country)
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nState
\nBlock\/Taluka
\nNote Add more …
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\n14.
\nConsent
\nI on behalf of the holder of Aadhar number
\n>.
\nYou are directed to pay the amounts mentioned below on or before – (date) failing which the amount will be
\nrecover<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nup Part-B.
\nPart -B
\nDetails of Authorised Signatory (should be a resident of India)
\nFirst Name
\nMiddle Name
\nLast Name
\nPhoto
\nGender
\nMale\/Female \/ Others
\nDesignation
\nDate of Birth
\nFather's Name
\nNationality
\nAadhaar
\nAddress of the Authorised signatory.
\nPeriod for which registration
\nFrom
\n2.
\nis required
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\nAddress line 1
\nAddress Line 2
\nAddress line 3
\nTo
\nDD\/MM\/YYYY
\n3
\nTurnover Details
\n7
\nEstimated Tax Liability (Net) (Rs.)
\nEstimated Turnover (Rs.)
\nIntra- State Inter-State
\nCentral State
\nTax Tax
\nUT Tax
\nIntegrated Tax Cess
\nAddress of Non-Resident taxable person in the Country of Origin
\n(In case of business entity – Address of the Office)
\nAddress Line 1
\nAddress Line 2
\nAddress Line 3
\nCountry (Drop Down)
\nZip Code
\nE mail Address
\nTelephone Number
\nAddress of Principal Place of Business in India
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village\/Locality
\nBlock\/Taluka
\nLatitude
\nState
\nMobile Number
\nE mail Address
\nDetai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\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
\nthe Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
\nsame documents may be uploaded.
\nProof of Non-resident taxable person:
\nScanned copy of the passport of the Non-resident taxable person with VISA details. In case of a
\nbusiness entity incorporated or established outside India, the application for registration shall be
\nsubmitted along with its tax identification number or unique number on the basis of which the
\nentity is identified by the Government of that country or it's Permanent Account Number, if
\navailable.
\nBank Account related proof:
\nScanned copy of the first page of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nName:
\nDesignation\/Status:
\n(Name of the proprietor\/Business Entity)
\nAcceptance as an authorised signatory Acceptance as an authorised signatory
\n> hereby solemnly accord my acceptance to act as
\nauthorised signatory for the above referred business and all my acts shall be binding on the
\nbusiness.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nDesignation\/Status:
\nInstructions for submission of application for registration as Non-Resident Taxable Person.
\n1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
\n2. The applicant shall apply at least Five days prior to commencement of the business at the common
\nportal.
\n3.
\n4.
\nThe applicant needs to provide Email Id and Mobile Number for verification and future communication
\nwhich will be verified through One Time Passwords to be sent separately, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 shall not be a minor.
\n1.
\nForm GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base
\naccess or retrieval services from a place outside India to a person in India, other than a
\nregistered person.
\nPart-A
\nState\/UT-
\nDistrict –
\n(i)
\nLegal Name of the person
\n(ii)
\nPermanent Account Number of the person, if any
\n(iii)
\nTax identification number or unique number on the basis of which the entity is identified by
\nthe Government of that country
\n(iv)
\nName of the Authorised Signatory
\n(v)
\nPermanent Account Number of the Authorised Signatory
\n(vi)
\nEmail Address of the Authorised Signatory
\n(vii) Mobile Number of the Authorised Signatory (+91)
\nNote – Relevant information submitted above is subject to online verification, where practicable, before
\nproc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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:
\nDesignation:
\nNote: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
\nthe passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\n2.
\nProof of Place of Business in India:
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly
\naffirm and declare that > to act as an authorised signatory for
\nthe business > for which application for registration is being filed\/ is
\nregistered under the Goods and Service Tax Act, 20
\nAll his actions in relation to this business will be binding on me\/us.
\nSignatures of the persons who is in charge.
\nS. No.
\n1.
\nFull Name
\nDesignation\/Status Signature
\nAcceptance as an authorised signatory
\n> hereby solemnly accord my acceptance to act as authorised
\nsignatory for the above referred business and all my acts shall be binding on the business.
\n(Name)
\nDate:
\nDesignation\/Status
\nSignature of Authorised Signatory Place
\nForm GST REG-11
\n[See rule 15(1) ]
\nApplication for extension of registration period by casual \/ non-resident taxable person
\n1.
\nGSTIN
\n2.
\nName (Legal)
\n3.
\nTrade Name, if any
\n4.
\nA<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTo
\nForm GST REG-12
\n[See rule 16(1)]
\n(Name):
\nDate:
\n(Address):
\nTemporary Registration Number
\nOrder of Grant of Temporary Registration\/ Suo Moto Registration
\nWhereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
\ntherefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
\nbusiness premises are given as under:
\nDetails of person to whom temporary registration granted
\n1.
\nName and Legal Name, if applicable
\nGender
\n2.
\nFather's Name
\n3.
\nDate of Birth
\n4.
\nAddress
\n5.
\nthe Person
\nof Building No.\/ Flat No.
\nFloor No.
\nName of Premises\/ Building
\nRoad\/Street
\nTown\/City\/Locality\/ Village
\nBlock\/Taluka
\nDistrict
\nState
\nPIN Code
\nPermanent Account Number of the person, if
\n6.
\navailable
\nMobile No.
\n7.
\nEmail Address
\n8.
\nOther ID, if any
\n9.
\n(Voter ID No.\/ Passport No.\/Driving License No.\/
\nAadhaar No.\/ Other)
\nReasons for temporary registration
\n10.
\nMale\/Female\/Other
\nDD\/MM\/YYYY
\nEffective date of registration<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDistrict
\nNotification No.
\nDate
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone number
\nFax Number
\nMobile Number
\n7.
\nDetails of Authorised Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nEmail address
\nTelephone No.
\nDesignation\/Status
\nPermanent Account Number
\nAre you a citizen of India?
\nYes\/No
\nResidential Address
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nTown\/City\/Village
\nBlock\/Taluka
\nState
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of
\nforeigners)
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\n8
\nBank Account Details (add more if required)
\nAccount Number
\nIFSC
\nType of Account
\nBank Name
\n9.
\n11.
\nBranch Address
\nDocuments Uploaded
\nThe authorised person who is in possession of the documentary evidence (other than UN Body\/Embassy etc.) shall
\nupload the scanned copy of such documents including the copy of resolution \/ power of attorney, authorisin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 through any other
\nmode as specified by the Government.
\nThe details of the person authorised by the concerned entity to sign the refund application or otherwise,
\nshould be filled up against the “Authorised Signatory details” in the application.
\nForm GST REG-14
\n[See rule 19(1) ]
\nApplication for Amendment in Registration Particulars
\n(For all types of registered persons)
\n1. GSTIN\/UIN
\n2. Name of Business
\n3. Type of registration
\n4. Amendment summary
\nSr. No
\nField Name
\nEffective
\n(DD\/MM\/YYYY)
\nDate
\nReasons(s)
\n5. List of documents uploaded
\n(a)
\n(b)
\n6. Declaration
\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
\nPlace:
\nDate:
\nName of Authorised Signatory
\nDesignatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6.
\nAll information related to Permanent Account Number, Aadhaar, Director Identification Number,
\nChallan Identification Number shall be validated online by the system and Application Reference
\nNumber (ARN) will be generated after successful validation of necessary field.
\n7.
\nStatus of the application can be tracked on the common portal.
\n8.
\nNo fee is payable for submitting application for amendment.
\n9.
\nAuthorised signatory shall not be a minor.
\nReference Number – >
\nTo
\n(Name)
\n(Address)
\nRegistration Number (GSTIN\/UIN)
\nForm GST REG-15
\n[See rule 19(1)]
\nDate DD\/MM\/YYYY
\nApplication Reference No. (ARN)
\nDated DD\/MM\/YYYY
\nOrder of Amendment
\nThis has reference to your application number dated regarding amendment in registration particulars.
\nYour application has been examined and the same has been found to be in order. The amended certificate of
\nregistration is available on your dashboard for download.
\nDate
\nPlace
\nSignature
\nName
\nDesignation
\nJurisdiction
\nForm GST REG-16
\n[See rule 20]
\nApplica<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nTelephone
\nFax Number
\n8.
\nDate from which registration is to be cancelled.
\n9
\nParticulars of last Return Filed
\n(i)
\nTax period
\n(ii)
\n(iii)
\nDate
\n10.
\nApplication Reference Number
\nAmount of tax payable in respect of inputs\/capital goods held in stock on the effective date of cancellation of
\nregistration.
\nDescription
\nInputs
\nInputs contained in semi-finished goods
\nInputs contained in finished goods
\nCapital Goods\/Plant and machinery
\nTotal
\n11.
\nDetails of tax paid, if any
\nValue
\nof
\nStock
\n(Rs.)
\nInput Tax Credit\/ Tax Payable (whichever is
\nhigher) (Rs.)
\nCentral
\nTax
\nState
\nTax
\nUT Tax
\nIntegrated
\nTax
\nCess
\nPayment from Cash Ledger
\nSr. No.
\nDebit Entry No.
\nCentral
\nTax
\nState Tax
\nUT Tax
\nIntegrated
\nTax
\nCess
\n1.
\n2.
\nSub-Total
\nPayment from ITC Ledger
\nSr. No.
\nDebit Entry No.
\nCentral
\nTax
\nState Tax
\nUT Tax
\nIntegrated
\nTax
\nCess
\n1.
\n2.
\nSub-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nProprietor
\nManaging Authorised Partners
\nKarta
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nMembers of Managing Committee
\nPerson In charge
\nManaging \/ Whole-time Directors\/ Chief Executive Officer
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nAuthorised Person in India
\nPerson In charge
\nIn case of death of sole proprietor, application shall be made by the legal heir \/ successor manually before the
\nconcerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register
\nwith the tax authority before submission of the application for cancellation. This application shall be made only
\nafter that the new entity is registered.
\nBefore applying for cancellation, p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00e2\u2013\u00a1 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 appear for personal hearing on the
\nappointed date and time, the case will be decided ex parte on the basis of available records and on
\nmerits
\nPlace:
\nDate:
\nSignature
\nDesignation
\nJurisdiction
\nForm GST REG- 18
\n[See rule 22(2)]
\nReply to the Show Cause Notice issued for cancellation for registration
\n1. Reference No. of Notice
\nDate of issue
\n2.
\nGSTIN\/UIN
\n3.
\nName of business (Legal)
\n4.
\nTrade name, if any
\n5.
\nReply to the notice
\n6.
\nList of documents uploaded
\n7.
\nI
\nVerification
\nhereby solemnly affirm and declare that
\nthe information given hereinabove is true and correct to the best of my knowledge and belief
\nand nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nReference No. –
\nTo
\nForm GST REG-19
\n[See rule 22(3)]
\nName
\nAddress
\nGSTIN\/UIN
\nApplication Reference No. (ARN)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nPlace:
\nDate:
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated Tax
\nCess
\nSignature
\nDesignation
\nJurisdiction
\nReference No. –
\n\u00ce\u00a4\u00ce\u00bf
\nForm GST REG-20
\n[See rule 22(4)]
\nDate
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\nDate
\nOrder for dropping the proceedings for cancellation of registration
\nThis has reference to your reply dated in 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.
\nTrade Name, if any
\n4.
\nAddress
\n(Principal place of business)
\n5.
\nCancellation Order No.
\n6
\nReason for cancellation
\n7
\nDetails of last return filed
\nPeriod of Return
\n8
\nReasons for revocation of
\ncancellation
\n9
\nU<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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\u2022 Status of the application can be tracked on the common portal.
\n\u2022
\nNo fee is payable for filing application for revocation of cancellation.
\nReference No. –
\n\u00ce\u00a4\u00ce\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
\napplication has been examined and the same has been found to be in order. Accordingly, your registration is
\nrestored.
\nDate
\nPlace
\nSignature
\nName of Proper officer
\n(Designation)
\nJurisdiction –
\nForm GST REG-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nhereby 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\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\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
\nDate
\nAct
\nRegistration Number
\nPlace
\nThis is a Certificate of Provisional Registration issued under the provisions of the Act.
\nForm GST REG-26
\n[See rule 24(2)]
\nApplication for Enrolment of Existing Taxpayer
\nTaxp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 Information
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude (Optional)
\nOffice Email Address
\nMobile Number
\n11A.Nature of Possession of Premises
\nOffice Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; Sha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPassport Number
\nName of the Premises\/Building
\nLocality\/Village
\nState
\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. (Refer instruction)
\n16. Aadhaar Verification
\nI on behalf of the holders of Aadhaar numbers provided in the form, give consent to \u201cGoods and Services Tax Network”
\nto obtain details from UIDAI for the purpose o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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. >
\n2.
\n3.
\nhereby solemnly affirm and declare that > to act as an authorised
\nsignatory for the business > for
\nwhich application for registration is being filed\/ is registered under the Central Goods and Service Tax Act,
\n2017.
\nAll his actions in relation to this business will be binding on me\/ us.
\nSignatures of the persons who are Proprietor\/all Partners\/Kart<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\n\u2022
\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. Documents required to be uploaded as evidence are as follows:-
\nPhotographs wherever specified in the Application Form (maximum 10)
\nProprietary Concern – Proprietor
\nPartnership Firm \/ Limited Liability Partnership – Managing\/ Authorised<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 Passbook held in the name of the Proprietor \/ Business Concern
\ncontaining the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
\nFor each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing
\nCommittee or B<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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\u2022
\nSl. No
\n1.
\nType of Applicant
\nDigital Signature required
\nPrivate Limited Company
\nDigital Signature Certificate(DSC)
\nClass 2 and above
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\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.
\n2. e-Signature facility will be available on the common portal for Aadhar holders.
\nAll information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan
\nIdentification Number, Limited Liability Partnership Identification Nu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall not be cancelled.
\nDate
\nPlace
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\nReference No. –
\nTo
\nName
\nAddress
\nGSTIN\/ Provisional ID
\nForm GST REG-28
\n[See rule 24(3)]
\n>
\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 liable to be cancelled for following reason(s).
\n1.
\n2.
\nDetermination of amount payable pursuant to cancellation of provisional registration:
\nAccordingly, the amount payable by you and the computation and basis thereof is as follows:
\nYou are required to pay the following amounts on or before (date) failing whic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nCenter Jurisdiction (Ward\/Circle\/Zone)
\nName of the Officer:- >
\nDate of Submission of Report:-
\nName of the taxable person
\nGSTIN\/UIN –
\nTask Assigned by:-
\nDate and Time of Assignment of task:-
\nParticulars
\nSr. No.
\nInput
\nDate of Visit
\n1.
\nTime of Visit
\n2.
\nLocation details
\n3.
\nLatitude
\nLongitude
\nNorth Bounded By
\nSouth
\nBounded By
\nWest Bounded By
\nEast
\nWhether address is same as mentioned in
\nBounded By
\nY\/N
\n4.
\napplication.
\nParticulars of the person available at the
\n5.
\ntime of visit
\n(i)
\nName
\n(ii)
\nFather's Name
\n(iii)
\nResidential Address
\n(iv)
\nMobile Number
\n(v)
\nDesignation\/Status
\n(vi) Relationship with taxable person, if
\napplicable.
\nFunctioning status of the business
\n6.
\nDetails of the premises
\n7.
\nOpen Space Area (in sq m.) – (approx.)
\nCovered Space Area (in sq m.)
\n(approx.)
\nFloor on which business premises
\nlocated
\nDo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n