Delhi Goods and Services Tax (Composition and Registration) Rules, 2017
F.3(10)\/Fin(Rev-I)\/2017-18\/DS-VI\/342 Dated:- 22-6-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
\nNOTIFICATION
\nDelhi, the 22nd June, 2017
\nNo. F. 3(10)\/Fin(Rev-I)\/2017-18\/DS-VI\/342.-In exercise of the powers conferred by section 164 read with section 2(53) of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules, namely:-
\nChapter I
\nPRELIMINARY
\n1. Short title, Extent and Commencement.-
\n (1) These rules may be called the Delhi Goods and Services Tax (Composition and Registration) Rules, 2017.
\n (2) They shall come into force with effect from the date of issuance of this notification.
\n2. Definitions.- In these rules, unless the context otherwise requires,-
\n (a) “Act” means the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017);
\n (b) “FORM” means <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n provisions of the Act and these rules. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n P-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, 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 , an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n information or documents. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) Every certificate of registration shall be digitally signed by the proper officer under the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n side India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce of business or any additional place(s) of business; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er officer shall drop the proceedings and pass an order in FORM GST REG -20. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n within a period of fifteen working days following the date of such verification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ised signatory thereof; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ncapacitated from attending to his affairs, by any other adult member of such family or by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ereby solemnly affirm and declare that the information = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r. No Name of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the Act. I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ide reference no. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n i) Statutory Body = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Bank Accounts (s) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n illage = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n that the information given herein above is true and correct to the best of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sed signatory for the above referred business and all my acts shall be binding on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n respect of authorised representative is optional. Please select your authorised representative = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rule 8 may give an option to pay tax under section 10 in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the application for registration or fields is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Union Territory) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f of the holder of Aadhar number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dia are required to be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ice issued vide Reference Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n line 1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n2. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n authorised signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll be an Indian national and shall not be a minor. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n xable territory and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ka = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a2\u00e2\u00e2\u0080\u009a\u00ac\u00c2\u00a2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n umber or the e-mail address of authorised signatory as amended from time = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sfer, merger of business, particulars of registration of entity in which merged, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sign application for cancellation, as applicable: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n EG -17 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt payable by you and the computation and basis thereof is as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation of registration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n irected to furnish a reply to this notice within seven working days from the date of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Registration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d More = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s Data Repository only for the purpose of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gnatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f Managing Partner is to be submitted) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quired. Following person can = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l be generated after successful validation of all the filled = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amounts on or before (date) failing which the amount will be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Delhi Goods and Services Tax (Composition and Registration) Rules, 2017F.3(10)\/Fin(Rev-I)\/2017-18\/DS-VI\/342 Dated:- 22-6-2017 Delhi SGSTGST – StatesDelhi SGSTDelhi SGSTFINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 22nd June, 2017 No. F. 3(10)\/Fin(Rev-I)\/2017-18\/DS-VI\/342.-In exercise of the powers conferred by section 164 read with section 2(53) of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), … Continue reading “Delhi Goods and Services Tax (Composition and Registration) 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-3999","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3999","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=3999"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3999\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3999"}],"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 t<\/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 exercise<\/p>\n
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\n6. Validity of composition levy.- (1)The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
\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 bel<\/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 an<\/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 t<\/p>\n
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\n(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
\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<\/p>\n
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\n(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
\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 sh<\/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 secti<\/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 pers<\/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. G<\/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-r<\/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 <\/p>\n
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\n(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
\n(a) 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 th<\/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)<\/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<\/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 wit<\/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 pro<\/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 withdr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 Commissioner 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
\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
\nBy Order and in the Name of the Lt. Governor of the
\nNational Capital Territory of Delhi,
\nS. K. GUPTA, Dy. Secy.-VI (Finance)
\n=============
\nDocument 182
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\n26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including
\nthe details of outward and inward supplies, appeals or any other document required to be submitted under the
\nprovisions of these rules shall be so submitted electro<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nauthorised signatory of such Karta;
\n(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
\n(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in
\nthis behalf;
\n(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof;
\n(f) in the case of any other association, by any member of the association or persons or authorised
\nsignatory thereof;
\n(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
\n(h) in the case of any other person, by some person competent to act on his behalf, or by a person
\nauthorised in accordance with the provisions of section 48.
\n(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the
\nproper officer or any other officer authorised to issue such noti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngiven hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed
\ntherefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nForm GST CMP -02
\n[See rule 3(2)]
\nIntimation to pay tax under section 10 (composition levy)
\n(For persons registered under the Act)
\n1. GSTIN
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Category of Registered Person .
\n(i)
\n(ii)
\n(iii)
\nManufacturers, other than manufacturers of such goods as may be
\nnotified by the Government
\nSuppliers making supplies referred to in clause (b) of paragraph 6 of
\nSchedule 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 paying
\ntax under section 10.
\n9. Verification
\nI
\nhereby solemn<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunregistered
\nperson
\nAddress
\nBill\/
\nInvoice
\nNo
\nDate
\nValue of
\nStock
\nVAT
\nCentral
\nExcise
\nService
\nTax (if
\nTotal
\napplicable
\n85
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\n1
\n123456789
\n2
\nTotal
\n9. Details of tax paid
\n10. Verification
\nState Tax \/
\nDescription
\nCentral Tax
\nUT Tax
\nAmount
\nDebit entry no.
\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
\nForm GST – CMP-04
\n[See rule 6(2)]
\nIntimation\/Application for Withdrawal from Composition Levy
\n1. GSTIN
\n2. Legal name
\n3. Trade name, if
\nany
\n4.Address of Principal Place of business
\n5. Category of Registered Person
\n(iv)
\nManufacturers, other than manufacturers of
\nsuch 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 composition
\nlevy.
\n86\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntherefore propose to deny the option to you to pay tax under the said section for the following reasons: –
\n1
\n2
\n3
\n87
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\nYou are hereby directed to furnish a reply to this notice within fifteen working days from the date of
\nservice of this notice.
\nYou 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 appointed
\ndate and time, the case will be decided ex parte on the basis of available records and on merits
\nSignature
\nName of Proper Officer
\nDesignation
\nPlace
\nDate
\nForm GST CMP – 06
\n[See rule 6(5)]
\nReply to the notice to show cause
\n1.
\nGSTIN
\n2.
\nDetails of the show cause
\nnotice
\nReference no.
\nDate
\n3.
\nLegal name
\n4.
\nTrade name, if any
\n5.
\nAddress of the Principal
\nPlace of Business
\n6.
\nReply to the notice
\n7.
\n8.
\nList of documents uploaded
\nVerification
\nJurisdiction
\nI
\nhereby
\nsolemnly affirm and declare that the information give<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndated . Your reply has been examined and the same has not been found to be satisfactory and,
\ntherefore, your option to pay tax under composition scheme is hereby denied with effect from >> for
\nthe following reasons:
\n>
\nor
\nYou have not filed any reply to the show cause notice; or
\nYou did not appear on the day fixed for hearing.
\nTherefore, your option to pay tax under composition scheme is hereby denied with effect from >
\nfor the following reasons:
\nDate
\nPlace
\n>
\nSignature
\nName of Proper Officer
\nDesignation
\nJurisdiction
\n89
\nDELHI GAZETTE: EXTRAORDINARY
\nForm GST REG-01
\n[See rule 8(1)]
\nApplication for Registration
\nPART IV
\n(Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a
\nperson required to collect tax at source under section 52 and a person supplying online information and
\ndatabase access or retrieval services from a place outside India to a non-taxable online recipient referred to in
\nsection 14 of the Integrated Goods<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xiv) Foreign Company Registered (in India)
\nDistrict
\n?
\nCentre
\n3.
\n4.
\nName of the State
\nJurisdiction
\nState
\nSector, Circle, Ward, Unit, etc.
\nothers (specify)
\n5.
\nOption for Composition
\nYes
\nNo
\n6.
\nComposition Declaration
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in
\nthe Act or the rules for opting to pay tax under the composition scheme.
\n90
\nDELHI GAZETTE: EXTRAORDINARY
\n6.1 Category of Registered Person
\n(i)
\nManufacturers, other than manufacturers of such goods as may be notified by the
\nGovernment for which option is not available
\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 requi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservices u\/s 9(3) or 9(4)
\n(x) Person liable to pay tax u\/s 9(5)
\n(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce
\nin the ownership of business
\n(if transferee is not a registered entity)
\n(v) Death of the proprietor
\n(if the successor is not a registered entity)
\n(vi) De-merger
\n(vii) Change in constitution of business
\nIndicate existing registrations wherever applicable
\nRegistration number under Value Added Tax
\nCentral Sales Tax Registration Number
\nEntry Tax Registration Number
\nEntertainment Tax Registration Number
\nHotel and Luxury Tax Registration Number
\nCentral Excise Registration Number
\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 Establ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTotal number of Bank Accounts maintained by the applicant for conducting
\nbusiness
\n(Upto 10 Bank Accounts to be reported)
\nDetails of Bank Account 1
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nBranch Address
\nTo be auto-populated (Edit mode)
\nNote Add more accounts
\n18. Details of the Goods supplied by the Business
\nPlease specify top 5 Goods
\nSr.
\nDescription of Goods
\nNo.
\n(i)
\n(ii)
\n:
\n(v)
\n19. Details of Services supplied by the Business.
\nPlease specify top 5 Services
\nSr. No.
\n(i)
\n(ii)
\nDescription of Services
\n(v)
\n20. Details of Additional Place(s) of Business
\nNumber of additional places
\nPremises 1
\nHSN Code (Four digit)
\nHSN Code (Four digit)
\n93
\nDELHI GAZETTE: EXTRAORDINARY
\n(a) Details of Additional Place of Business
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nState
\nLatitude
\n(b) Contact Information
\nOffice Email Address
\nMobile Number
\n(c) Nature of premises
\nOwn
\nLeased
\nRented
\nFloor No.
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nOffice T<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBlock\/Taluka
\nState
\nCountry (in case of foreigner
\nonly)
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\n23.
\nDetails of Authorised Signatory
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nParticulars
\nName
\nPhoto
\nName of Father
\nFloor No.
\nRoad\/Street
\nDistrict
\nPIN Code
\nZIP code
\nFirst Name
\nMiddle Name
\nLast Name
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nTelephone No. with
\nSTD
\nDesignation\/Status
\nPermanent Account
\nNumber
\nAre you a citizen of
\nIndia?
\nYes\/No
\nEmail address
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of
\nforeigners)
\nResidential Address in India
\nBuilding No.\/Flat No.
\nName of the
\nFloor No.
\nRoad\/Street
\nPremises\/Building
\nBlock\/Taluka
\nCity\/Town\/Locality\/Village
\nState
\nDistrict
\nPIN Code
\n95
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\n24. Details of Authorised Representative
\nEnrolment ID, if available
\nProvide following details, if enrolment ID is not available
\nPermanent Account
\nNumber
\nAadhaar, if Permanent
\nAccount Number is not
\navailable
\nName of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmy knowledge and belief and nothing has been concealed therefrom
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory
\nDesignation\/Status…
\n96
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\nList of documents to be uploaded:-
\n1.
\n2.
\n3.
\n4
\n5
\nPhotographs (wherever specified in the Application Form)
\n(a) Proprietary Concern – Proprietor
\n(b) Partnership Firm \/ Limited Liability Partnership \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Managing\/Authorised\/Designated Partners
\n(personal details of all partners are to be submitted but photos of only ten partners including that
\nof Managing Partner are to be submitted)
\n(c) Hindu Undivided Family \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Karta
\n(d) Company – Managing Director or the Authorised Person
\n(e) Trust Managing Trustee
\n(f) Association of Persons or Body of Individuals -Members of Managing Committee (personal
\ndetails of all members are to be submitted but photos of only ten members including that of
\nChairman are to be submitted)
\n(g) Local Authority –<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsame documents may be uploaded.
\n(d) For rented\/leased premises where the Rent\/lease agreement is not available, an affidavit to that
\neffect along with any document in support of the possession of the premises like copy of
\nElectricity Bill.
\n(e) If the principal place of business is located in a Special Economic Zone or the applicant is an
\nSpecial Economic Zone developer, necessary documents\/certificates issued by Government of
\nIndia are required to be uploaded.
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
\nScanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank
\nAccount No., MICR, IFSC and Branch details including code.
\nAuthorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy of
\nResolution of the Managing Committee or Board of Directors to be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbusiness.
\nSignatory Place:
\nDate:
\nSignature of Authorised
\n(Name)
\nDesignation\/Status:
\n1.
\nInstructions for submission of Application for Registration.
\nEnter name of person as recorded on Permanent Account Number of the Business. In case of
\nProprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account
\nNumber of the proprietor. Permanent Account Number shall be verified with Income Tax database.
\n2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future communication
\nwhich will be verified through One Time Passwords to be sent separately, before filling up Part-B of the
\napplication.
\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 Aut<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfrom the list available on the common portal if the authorised representative is enrolled, otherwise provide
\ndetails of such person.
\n6. State specific information are relevant for the concerned State only.
\n7. Application filed by undermentioned persons shall be signed digitally:-
\nSr. No.
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nType of Signature required
\nDigital Signature Certificate (DSC)- Class-2
\nand above.
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2 and above
\ne-Signature
\nor
\nany other mode as may be notified
\n8. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan
\nIdentification Number shall be validated online by the system and Acknowledgment Receipt Number will be
\ngenerated <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPart B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
\nForm GST REG-02
\n[See rule 8(5)]
\nAcknowledgment
\nApplication Reference Number (ARN) –
\nYou have filed the application successfully and the particulars of the application are given as under:
\nDate of filing
\nTime of filing
\nGoods and Services Tax Identification Number, if available
\nLegal Name
\n:
\nTrade Name (if applicable):
\nForm No.
\nForm Description
\nCenter Jurisdiction
\nState Jurisdiction
\nFiled by
\nTemporary reference number (TRN), if any:
\nPayment details*
\n: Challan Identification Number
\n: Date
\n: Amount
\nIt is a system generated acknowledgement and does not require any signature.
\nApplicable only in case of Casual taxable person and Non Resident taxable person
\n*
\nReference Number:
\nTo
\nName of the Applicant:
\nAddress:
\nGSTIN (if available):
\nForm GST REG-03
\n[See rule 9(2)]
\nDate-
\nApplication Reference No. (ARN):
\nNotice for Seeking Additional Info<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrequired.-
\nYes
\nNo
\n101
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\n(Tick one)
\n8.
\nAdditional Information
\n9.
\nList of Documents
\nuploaded
\n10.
\nI
\nVerification
\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.
\nNote:-
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status:
\n1. For new registration, original registration application will be available in editable mode if option 'Yes' is
\nselected in item 7.
\n2.For amendment of registration particulars, the fields intended to be amended will be available in editable
\nmode if option 'Yes' is selected in item 7.
\nReference Number:
\nTo
\nForm GST REG-05
\n[See rule 9(4)]
\nDate-
\nName of the Applicant
\nAddress –
\nGSTIN (if available)
\nOrder of Rejection of Application for
\n[See rule 10(1)]
\nRegistration Certificate
\nSignature
\nName
\nDesignation
\nJurisdiction
\n1.
\nLegal Name
\n2.
\nTrade Name, if a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDesignation\/Status
\nResident of State
\n2.
\nName
\nPhoto
\nDesignation\/Status
\nResident of State
\n3.
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\n4.
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\n104
\n5.
\n6.
\n7.
\n8.
\n9.
\nPhoto
\nPhoto
\nPhoto
\nPhoto
\nPhoto
\nDELHI GAZETTE: EXTRAORDINARY
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\n10.
\nPhoto
\nResident of State
\nDesignation\/Status
\nPART IV
\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)
\nPart-A
\nState\/UT-
\n(i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent
\nAccount Number\/ Tax Deduction and Collection Account Number)
\n(ii)
\nPermanent Account Number
\n(Enter Permanent Account Number of the Business; Permanent Account
\nNumber of Individual in case of Proprietorship concern)
\nDistrict –
\n(iii)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7.
\nDate of liability to
\nTax Deductor
\nTax Collector
\nCenter
\nState\/UT
\nDD\/MM\/YYYY
\ndeduct\/collect tax
\n8.
\n(a) Address of principal place of business
\nFloor No.
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nLatitude
\nState
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nPART IV
\n(b) Contact Information
\nOffice Email Address
\nMobile Number
\n(c)
\nOwn
\n9.
\nNature of possession of premises
\nLeased
\nHave you obtained any other
\nregistrations under Goods and
\nSerivces Tax in the same State?
\nOffice Telephone number
\nOffice Fax Number
\nRented
\nConsent
\nShared
\nOthers(specify)
\nYes
\nNo
\n10
\nIf Yes, mention Goods and
\nServices Tax Identification
\nNumber
\nIEC (Importer Exporter Code),
\n11
\nif applicable
\n12
\nParticulars
\nDetails of DDO (Drawing and Disbursing Officer) \/ Person responsible for deducting tax\/collecting
\ntax
\n106
\nName
\nFather's Name
\nPhoto
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\nFirst Name
\nMiddle Name
\nLast Name
\nDate of Birth
\nDD\/MM\/YYYY
\nMobile Number
\nTelephone No. with STD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
\npurpose of authentication. “Goods and Services Tax Network” has informed me that identity
\ninformation would only be used for validating identity of the Aadhar holder and will be shared with
\nCentral Identities Data Repository only for the purpose of authentication.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been concealed therefrom
\nPlace:
\n(Signature)
\nName of DDO\/ Person responsible for deducting tax\/
\ncollecting tax\/Authorised Signatory
\nDate:
\nDesignation
\nList of documents to be uploaded (not applicable to a department or establishment of the Central
\nGovernment or State Government or Local Authority or Governmental agencies):-
\nProof of Principal Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nuploaded.
\n108
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\nInstructions for submission of application for registration as Tax Deductor\/ Tax Collector.
\n1. Enter name of Tax Deductor \/Tax Collector as recorded on Tax Deduction and Collection Account
\nNumber Permanent Account Number of the Business. Tax Deduction and Collection Account
\nNumber\/Permanent Account Number shall be verified with Income Tax database.
\n2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) \/ Person responsible for
\ndeducting tax\/collecting tax for verification and future communication which will be verified through One
\nTime Passwords to be sent separately, before filling up of the application.
\n3. Person who is acting as DDO\/ Person deducting\/collecting tax can sign the application.
\n4. The application filed by undermentioned persons shall be signed digitally.
\nSr. No
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nDigital Signature req<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof registration under the Act.
\ndated
\nfor cancellation
\nWhereas no reply to show cause notice has been filed; or
\n109
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\nWhereas on the day fixed for hearing you did not appear; or
\nWhereas your reply to the notice to show cause and submissions made at the time of hearing have been
\nexamined. The undersigned is of the opinion that your registration is liable to be cancelled for the following
\nreason(s).
\n1.
\n2.
\nThe effective date of cancellation of registration is >.
\nYou are directed to pay the amounts mentioned below on or before
\n(date) failing which the amount will
\nbe recovered in accordance with the provisions of the Act and rules made thereunder.
\n(This order is also available on your dashboard).
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nIntegrated tax Central tax
\nState tax
\nUT Tax
\nCess
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAddress Line 2
\nAddress line 3
\nPeriod for which
\nFrom
\nTo
\nregistration is required
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\nEstimated Tax Liability (Net) (Rs.)
\nEstimated Turnover (Rs.)
\n3
\nTurnover Details
\nIntra- State Inter-State
\nCentra State
\n1 Tax Tax
\nUT Tax
\nIntegrated
\nTax
\nCess
\nAddress of Non-Resident taxable person in the Country of Origin
\n(In case of business entity – Address of the Office)
\n4 Address Line 1
\nAddress Line 2
\nAddress Line 3
\n111
\nCountry (Drop Down)
\nZip Code
\nE mail Address
\nTelephone Number
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\n5
\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
\nDetails of Bank Account in India
\nAccount
\n6 Number
\nBank Name
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone Number
\nFax Number with STD
\nType of account
\nBranch
\nAddress
\nDocuments Uploaded
\nIFSC
\n8
\nA customized list of documents required to be uploaded (refer Instruction) as pe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4
\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 Bank passbook or the relevant page of Bank Statement or
\nScanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank
\nAccount No., MICR, IFSC and Branch details including code.
\nAuthorisation Fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Name of the proprietor\/Business Entity)
\nAcceptance 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:
\n113
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\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. The applicant needs to provide Email Id and Mobile Number for verification and future
\ncommunication which will be verified through One Time Passwords to be sent separately, before
\nfilling up Part-B of the application.
\n4.
\nThe applicant needs to upload the scanned copy of the declaration signed by the Proprietor\/all
\nPartners Managing Directors and whol<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForm GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base access or retrieval
\nservices from a place outside India to a person in India, other than a registered person.
\n(i) Legal Name of the person
\nPart -A
\nState\/UT-
\nDistrict –
\n(ii) Permanent Account Number of the person, if any
\n(iii) Tax identification number or unique number on the basis of which the entity is
\nidentified by the Government of that country
\n114
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\n(iv) Name of the Authorised Signatory
\n(v) Permanent Account Number of the Authorised Signatory
\n(vi) Email 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
\nproceeding to fill up Part-B.
\nPart-B
\n1. Details of Authorised Signatory (shall be resident of India)
\nFirst Name
\nPhoto
\nMiddle Name
\nLast Name
\nGe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndeposit the same with Government 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
\nof the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\n2.
\n3
\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
\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 sh<\/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
\nsolemnly affirm and declare that > to act as an authorised
\nsignatory for the business > for which application for registration is
\nbeing filed\/ is registered 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.
\nFull Name
\nDesignation\/Status
\nSignature
\n1.
\nAcceptance as an authorised signatory
\n|I > 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:
\nForm GST REG-11
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/Status
\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.
\nAddress
\n5.
\nPeriod of Validity (original)
\n6.
\nPerio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Name):
\nForm GST REG-12
\n[See rule 16(1)]
\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
\nthe business premises are given as under:
\nDetails of person to whom temporary registration granted
\n1.
\nName and Legal Name, if applicable
\n2.
\nGender
\nMale\/Female\/Other
\n3.
\nFather's Name
\n4.
\nDate of Birth
\nDD\/MM\/YYYY
\n5.
\n2
\nAddress of
\nBuilding No.\/ Flat No.
\nthe Person
\nFloor No.
\nName of Premises\/ Building
\nRoad\/Street
\nTown\/City\/Locality\/ Village
\nBlock Taluka
\nDistrict
\nState
\nPIN Code
\n118
\n6.
\nDELHI GAZETTE: EXTRAORDINARY
\nPermanent Account Number of the person, if
\navailable
\n7.
\nMobile No.
\n8.
\nEmail Address
\n9.
\nOther ID, if any
\n10.
\n11.
\n12.
\n(Voter ID No.\/ Passport No.\/Driving License No.\/
\nAadhaar No.\/ Other)
\nReasons for temporary regis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDistrict –
\nNotification No.
\nDate
\nFloor No.
\nRoad\/Street
\nDistrict
\n119
\n9.
\nLatitude
\nState
\nContact Information
\nEmail Address
\nDELHI GAZETTE: EXTRAORDINARY
\nLongitude
\nPIN Code
\nTelephone number
\nFax Number
\nMobile Number
\n7.
\nDetails of Authorised Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPART IV
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nEmail address
\nTelephone No.
\nDesignation\/Status
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPermanent Account
\nNumber
\nAre you a citizen of India? Yes\/No
\nResidential Address
\nPassport No. (in case
\nof foreigners)
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nTown\/City\/Village
\nBlock\/Taluka
\nFloor No
\nRoad\/Street
\nDistrict
\nState
\nPIN Code
\n8
\nBank Account Details (add more if required)
\nAccount Number
\nIFSC
\nBranch Address
\nType of Account
\nBank Name
\nDocuments Uploaded
\nThe authorised person who is in possession of the documentary evidence (other than UN Body\/ Embassy
\netc.) shall upload the scanned copy of s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 through any
\nother mode as specified by the Government.
\nThe details of the person authorised by the concerned entity to sign the refund application or
\notherwise, should be filled up against the “Authorised Signatory details\u00e2\u00e2\u0082\u00ac\u009d in the application.
\n1. GSTIN\/UIN
\n2. Name of Business
\n3. Type of registration
\n4. Amendment summary
\nForm GST REG-14
\n[See rule 19(1)]
\nApplication for Amendment in Registration Particulars
\n(For all types of registered persons)
\nSr. No
\nField Name
\nEffective
\n(DD\/MM\/YYYY)
\nDate
\nReasons(s)
\n121
\n5. List of documents uploaded
\n(a)
\n(b)
\n(c)
\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV
\n6. Declaration
\nI hereby solemnly affirm and declare that the information given herein above is true and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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
\n122
\nDELHI GAZETTE: EXTRAORDINARY
\nApplication Reference No. (ARN)
\nOrder of Amendment
\nDated – DD\/MM\/YYYY
\nPART IV
\n–
\nThis has reference to your application number dated regarding amendment in registration particulars.
\nYour application has been examined and the same has be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namalgamated, transferred, etc.
\n(i)
\nGoods and Services Tax Identification
\nNumber
\n(ii)
\n(a) Name (Legal)
\n(b) Trade name, if any
\n(iii) Address of Principal Place
\nof Building No.\/ Flat No.
\nFloor No.
\nBusiness
\n8.
\nName of Premises\/
\nBuilding
\nCity\/Town\/Village
\nBlock\/Taluka
\nLatitude
\nState
\nMobile (with country
\ncode)
\nemail
\nDate from which registration is to be cancelled.
\nParticulars of last Return Filed
\n(i) Tax period
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone
\nFax
\nNumber
\n(ii) Application Reference Number
\n(iii) Date
\n10. Amount of tax payable in respect of inputs\/capital goods held in stock on the effective date of
\ncancellation of registration.
\n124
\nDELHI GAZETTE: EXTRAORDINARY
\nInputs
\nDescription
\nInputs contained in semi-finished goods
\nInputs contained in finished goods
\nCapital Goods\/Plant and machinery
\nTotal
\nPART IV
\nInput Tax Credit\/ Tax Payable
\n(whichever is higher) (Rs.)
\nValue
\nof
\nStock
\nInte-
\nCentral
\nTax
\nState U<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nConstitution of Business
\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
\nPerson who can digitally sign the application
\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 \/ succes<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 22(1)]
\n>
\nPART IV
\n(Address)
\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 liable to
\nbe cancelled for the following reasons: –
\n2
\n3
\nYou are hereby directed to furnish a reply to this notice within seven working days from the date of
\nservice of this notice.
\nYou 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 appointed
\ndate and time, the case will be decided ex parte on the basis of available records and on merits
\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
\n127
\nDELHI GAZETTE: EXTRAORDINARY
\n6.
\nList of docu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe amounts determined as being payable above are without prejudice to any amount that may be found to be
\npayable you on submission of final return furnished by you.
\nYou are required to pay the following amounts on or before
\n(date) failing which the amount will be
\nrecovered in accordance with the provisions of the Act and rules made thereunder.
\n128
\nHead
\nCentral Tax
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nPlace:
\nDate:
\nReference No. –
\n–
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\nState Tax
\nUT Tax
\nIntegrated Tax
\nCess
\nForm GST REG-20
\n[See rule 22(4)]
\nDate
\nDate
\nSignature
\nDesignation
\nJurisdiction
\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 proceedings
\ninitiated for cancellation of regi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nA person, whose registration is cancelled by the proper officer on his own motion, may apply for
\nrevocation of cancellation of registration, within thirty days from the date of service of the order of
\ncancellation of registration at the common portal No application for revocation shall be submitted if
\nthe registration has been cancelled for the failure to furnish returns unless such returns are furnished
\nand any amount due as tax in terms of such returns has been paid along with any amount payable
\ntowards interest, 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
\nStatus of the application can be tracked on the common portal.
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nNo fee is payable for filing application for revocation of cancellation.
\n130
\nReference No. –
\nTo
\nGSTIN\/UIN\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservice of this notice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at HH\/MM.
\n131
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\nIf you fail to furnish a reply within the stipulated day or you 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 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
\n6.
\nVerification
\nI
\nDate
\nDate
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my\/our knowledge and belief and
\nnothing has been concealed therefrom.
\nSignature of Authoris<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNo.
\n1
\nTIN Under Value Added Tax
\n2
\nCentral Sales Tax Registration Number
\n3
\nEntry Tax Registration Number
\n4
\nEntertainment Tax Registration Number
\n5
\nHotel And Luxury Tax Registration
\nNumber
\n6
\nCentral Excise Registration Number
\n7
\nService Tax Registration Number
\n8
\nCorporate Identify Number\/Foreign
\nCompany Registration
\nPART IV
\nRegistration Number
\nDate of Registration
\n133
\nDELHI GAZETTE: EXTRAORDINARY
\nPART IV
\n9
\nLimited Liability Partnership Identification
\nNumber\/Foreign Limited Liability
\nPartnership Identification Number
\n10
\nImport\/Exporter Code Number
\n11
\n12
\nRegistration Under Duty Of Excise On
\nMedicinal And Toiletry Act
\nOthers (Please specify)
\n10. Details of Principal Place of Business
\nBuilding No. \/Flat No.
\nName of the
\nFloor No
\nRoad\/Street
\nPremises\/Building
\nLocality\/Village
\nState
\nLatitude
\nContact Information
\nOffice Email Address
\nMobile Number
\n10A. Nature of Possession of Premises
\nDistrict
\nPIN Code
\nLongitude
\nOffice-Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; S<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDELHI GAZETTE: EXTRAORDINARY
\nOthers (Specify)
\n12. Details of Goods\/Services supplied by the Business
\nSr. No.
\nDescription of Goods
\nSr. No.
\nDescription of Services
\n13. Total Bank Accounts maintained by you for conducting Business
\nSr. No.
\nAccount
\nNumber
\nType of
\nAccount
\nIFSC
\nHSN Code
\nHSN Code
\nBank Name
\nBranch Address
\nPART IV
\n14. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of
\nManaging Committee of Associations\/Board of Trustees etc.
\nName
\nName of Father\/Husband
\nDate of
\nBirth
\nDD\/MM\/
\nYYYY
\nGender
\nMobile Number
\nTelephone Number
\nIdentity Information
\nDesignation
\nPermanent
\nEmail Address
\nDirector Identification Number
\nAadhaar Number
\nAccount
\nNumber
\nAre you a citizen of India?
\nPassport Number
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nRoad\/Street
\nName of the Premises\/Building
\nLocality\/Village
\nState
\n15. Details of Primary Authorised Signatory
\nName
\nName of Father\/Husband
\nDate of Birth
\nMobile Number
\nDistrict
\nPIN Code
\nDD\/MM\/
\nYYYY
\nGender
\nE<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nauthentication.
\n17. Declaration
\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 therefrom.
\nName of the Authorised
\nSignatory
\nDesignation of Authorised
\nSignatory
\nDigital Signature\/E-Sign
\nPlace
\nDate
\nInstructions for filing of Application for enrolment
\n1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered
\nunder an existing law and having a Permanent Account Number issued under the Income-tax Act,
\n1961 (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:<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDesignation\/Status Signature
\nI > 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.
\nDate
\nPlace
\nSignature of Authorised Signatory
\nDesignation\/Status
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nInstructions for filing online form
\nEnter your Provisional ID and password as provided by the State\/Commercial Tax\/Central
\nExcise\/Service Tax Department for log in on the GST Portal.
\nCorrect Email address and Mobile number of the Primary Authorised Signatory are to be provided.
\nThe Email address and Mobile Number would be filled as contact information of the Primary
\nAuthorised Signatory.
\nE mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
\nuser id and password after first login.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Taxpayer 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\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHindu Undivided Family \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Karta
\nCompany Managing Director or the Authorised Person
\nTrust Managing Trustee
\nAssociation of Person or Body of Individual \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009cMembers of Managing Committee (personal details
\nof all members is to be submitted but photos of only ten members including that of Chairman is
\nto be submitted)
\nLocal Body – Chief Executive Officer or his equivalent
\nStatutory Body – Chief Executive Officer or his equivalent
\nOthers Person in Charge
\nConstitution of business: Partnership Deed in case of Partnership Firm, Registration
\nCertificate\/Proof of Constitution in case of Society, Trust, Club, Government Department,
\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 o<\/p>\n
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\nelectronically sign application for enrolment:-
\nPerson who can digitally sign the application
\n138
\nDELHI GAZETTE: EXTRAORDINARY
\nConstitution of Business
\nProprietorship
\nProprietor
\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
\nSl. No
\n1.
\nManaging Authorised Partners
\nPART IV
\nManaging\/Whole-time Directors and Managing
\nDirector\/Whole Time Director\/ Chief Executive Officer
\nManaging\/Whole-time Directors and Managing
\nDirector\/Whole Time Director\/ Chief Executive Officer
\nMembers of Managing Committee
\nPerson In charge
\nManaging\/Whole-time Director and Managing
\nDirector\/Whole Time Director\/ Chief Executive Officer
\nManaging\/ Whole-time Director and Managing
\nDirector\/Whole Time Director\/ Chief Executive Officer
\nDesignated <\/p>\n
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\nup information.
\n139
\nDELHI GAZETTE: EXTRAORDINARY
\nStatus of the online filed Application can be tracked on the common portal.
\n1. Authorised signatory should not be minor.
\n2. No fee is applicable for filing application for enrolment.
\nAcknowledgement
\nEnrolment Application – Form GST- has been filed against Application Reference Number (ARN)
\nForm Number
\nForm Description
\nDate of Filing
\nTaxpayer Trade Name :
\nTaxpayer Legal Name
\nProvisional ID Number:
\n:
\nReference No.
\nTo
\nProvisional ID
\nName
\nAddress
\nIt is a system generated acknowledgement and does not require any signature
\nApplication Reference Number (ARN)
\nForm GST REG-27
\n[See rule 24(3)]
\n>
\nDated
\nPART IV
\nShow Cause Notice for cancellation of provisional registration
\nThis has reference to your application dated . The application has been examined and the same
\nhas not been found to be satisfactory for the following reasons:-
\n1
\n2
\nYou are hereby directed to show cause as to why the <\/p>\n
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\nrecovered in accordance with the provisions of the Act and rules made thereunder.
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated Tax
\nCess
\nPlace:
\nDate:
\nSignature
\nDesignation
\nJurisdiction
\n141
\n(i) Provisional ID
\n(ii) Email ID
\n(iii) Mobile Number
\nDELHI GAZETTE: EXTRAORDINARY
\nForm GST REG-29
\n[See rule 24(4)]
\nApplication for cancellation of provisional registration
\nPart A
\nPart B
\n2. Legal Name (As per Permanent Account Number)
\n2. Address for correspondence
\nBuilding No.\/ Flat No.
\nName of Premises\/
\nBuilding
\nCity\/Town\/
\nVillage\/Locality
\nBlock\/Taluka
\nState
\n3. Reason for Cancellation
\nFloor No.
\nRoad\/Street
\nDistrict
\nPIN
\n4. Have you issued any tax invoice during GST regime?
\nYES
\nNO
\n5. Declaration
\nPART IV
\n(i) I , being of
\ndo hereby 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 <\/p>\n
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