The Andhra Pradesh Goods and Services Tax Rules, 2017-
G.O.MS. No. 227 Dated:- 22-6-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
\nABSTRACT
\nThe Andhra Pradesh Goods and Services Tax Rules, 2017- Notification- Orders – Issued.
\n–
\nREVENUE (COMMERCIAL TAXES-II) DEPARTMENT
\nG.O.MS. No. 227
\nDated: 22-06-2017
\nRead the following:
\n1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part. IV.B, Dt:07-06-2017.
\n2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No. CCW\/GST\/74\/2015, dated 19.6.2017.
\n** ** **
\nO R D E R:
\n1. The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:22-06-2017.
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pra<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n itle, Extent and Commencement.-(1) These rules may be called the Andhra = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rom the scheme in FORM GST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Economic Zone developer shall make a separate application for registration as a business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d to be in order, approve the grant of registration to the applicant within a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation, information or documents furnished by the applicant under sub-rule (2), = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n having multiple business verticals within a State or a Union = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion Centre notified by the Chief Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n that a person liable to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ys from the date of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from the date of the occurrence of the event warranting such amendment; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n officer shall reject the application submitted under sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n upply of goods or services in violation of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egistration at the common portal, either directly or through a Facilitation Centre notified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ered under an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r not been = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Chief Commissioner in this behalf: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n section 10 (composition levy) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n STIN = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and belief and nothing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ence No. > filed in response to the show cause notice issued vide = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nAuthorised signatory filing the application shall provide his mobile number and email address. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Nature of premises = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n irector\/Members of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereby authorised, vide resolution no… dated….. (copy = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rtnership = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion certificate shall be made available on the common = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Name of the Proper Officer: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Certificate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Business; Permanent Account Number of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Birth = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ail Address of the Authorised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(a) For own premises – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n solemnly affirm and declare that > is hereby authorised, vide resolution no… dated….. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated to Permanent Account Number, Aadhaar, shall be online validated by the system and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n given herein above is true and correct to the best of my = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Account Holder, MICR and IFSC and Branch details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he application can only be filed when advance payment is made. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ose one) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ons for submission of application for registration for UN Bodies\/ Embassies\/others notified by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the said person shall be required to apply for fresh registration. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pecify) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n itution of Business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Registration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e without prejudice to any amount that may be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from the date of service of the order of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gistration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Name = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ting law and having a Permanent Account Number issued under the Income-tax Act, 1961 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nEmail address and Mobile Number would be filled as contact information of the Primary Authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Constitution in case of Society, Trust, Club, Government Department, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rtaking = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 24(3)] Head = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Officer:- > = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Andhra Pradesh Goods and Services Tax Rules, 2017-G.O.MS. No. 227 Dated:- 22-6-2017 Andhra Pradesh SGSTGST – StatesAndhra Pradesh SGSTAndhra Pradesh SGSTGOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Rules, 2017- Notification- Orders – Issued. – REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS. No. 227 Dated: 22-06-2017 Read the following: 1. The Andhra … Continue reading “The Andhra Pradesh Goods and Services Tax Rules, 2017-“<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6027","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6027","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=6027"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6027\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nPradesh Goods and Services Tax Rules, 2017.
\n(2) They shall come into force with effect on and from the 22nd June, 2017.
\n2. Definitions.- In these rules, unless the context otherwise requires,-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n“Act” means the Andhra Pradesh Goods and Services Tax Act, 2017 (Act
\nNo.16 of 2017);
\n“FORM” means a Form appended to these rules;
\n“section” means a section of the Act;
\n“Special Economic Zone” shall have the same meaning as assigned to it in
\nclause (za) of section 2 of the Special Economic Zones Act, 2005 (Act No.28
\nof 2005);
\nwords and expressions used herein but not defined and defined in the Act shall
\nhave the meanings respectively assigned to them in the Act.
\nChapter II
\nCOMPOSITION RULES
\n3. Intimation for composition levy.- (1) Any person who has been granted registration on a
\nprovisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under
\nsection 10, shall electronically file<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncode, on the common portal, either directly or through a Facilitation Centre notified by the
\nChief Commissioner, prior to the commencement of the financial year for which the option to
\npay tax under the aforesaid section is exercised and shall furnish the statement in FORM
\nGST ITC-03 in accordance with the provisions of sub-rule (4) of rule 9 within a period of
\nsixty days from the commencement of the relevant financial year.
\n(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall
\nfurnish the details of stock, including the inward supply of goods received from unregistered
\npersons, held by him on the day preceding the date from which he opts to pay tax under the
\nsaid section, electronically, in FORM GST CMP-03, on the common portal, either directly
\nor through a Facilitation Centre notified by the Chief Commissioner, within a period of sixty
\ndays from the date on which the option for composition levy is exercised or within such
\nfurther period as may <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a)
\nhe is neither a casual taxable person nor a non-resident taxable person;
\n2
\n(b)
\nthe goods held in stock by him on the appointed day have not been purchased
\nin the course of inter-State trade or commerce or imported from a place outside India
\nor received from his branch situated outside the State or from his agent or principal
\noutside the State, where the option is exercised under sub-rule (1) of rule 3;
\n(c) the goods held in stock by him have not been purchased from an unregistered
\nsupplier and where purchased, he pays the tax under sub-section (4) of section 9;
\n(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward
\nsupply of goods or services or both;
\n(e) he was not engaged in the manufacture of goods as notified under clause (e) of
\nsub-section (2) of section 10, during the preceding financial year;
\n(f) he shall mention the words \u201ccomposition taxable person, not eligible to collect
\ntax on supplies” at the top of the bill of supply iss<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCMP-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
\nthe date of such withdrawal, file an application in FORM GST CMP-04, duly signed or
\nverified 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
\nto pay tax under section 10 or has contravened the provisions of the Act or provisions of this
\nChapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within
\nfifteen days of the receipt of such notice as to why the option to pay tax under section 10
\nshall not be denied.
\n(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
\nregistered person in FORM GST CMP-06, the proper officer shall issue an order in FORM
\nGST CMP-07 within a period of thirty days of the receipt of such reply, either accepting <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noption to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of
\nbusiness in any State or Union territory, shall be deemed to be an intimation in respect of all
\nother places of business registered on the same Permanent Account Number.
\n7. Rate of tax of the composition levy.- The category of registered persons, eligible for
\ncomposition levy under section 10 and the provisions of this Chapter, specified in column (2)
\nof the Table below shall pay tax under section 10 at the rate specified in column (3) of the
\nsaid Table:-
\nCategory of registered persons
\nRate of tax
\nSl.
\nNo.
\n(1)
\n(2)
\n(3)
\n1
\nManufacturers, other than manufacturers of such
\ngoods as may be notified by the Government
\none per cent.
\n2
\nSuppliers making supplies referred to in clause (b) of two and a half per cent.
\nparagraph 6 of Schedule II
\n3
\nAny other supplier eligible for composition levy half per cent.
\nunder section 10 and the provisions of this Chapter
\nChapter III
\nREGISTRATION
\n8. Application for<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nvertical distinct from his other units located outside the Special Economic Zone:
\nProvided further that every person being an Input Service Distributor shall make a
\nseparate application for registration as such Input Service Distributor.
\n4
\n(2)
\n(a)
\nThe Permanent Account Number shall be validated online by the common
\nportal from the database maintained by the State Board of Direct Taxes.
\n(b) The mobile number declared under sub-rule (1) shall be verified through a
\none-time password sent to the said mobile number; and
\n(c) The e-mail address declared under sub-rule (1) shall be verified through a
\nseparate one-time password sent to the said e-mail address.
\n(3) On successful verification of the Permanent Account Number, mobile number and e-
\nmail address, a temporary reference number shall be generated and communicated to the
\napplicant on the said mobile number and e-mail address.
\n(4)
\nUsing the reference <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperiod of three working days from the date of submission of the application.
\n(2) Where the application submitted under rule 8 is found to be deficient, either in terms
\nof any information or any document required to be furnished under the said rule, or where the
\nproper officer requires any clarification with regard to any information provided in the
\napplication or documents furnished therewith, he may issue a notice to the applicant
\nelectronically in FORM GST REG-03 within a period of three working days from the date
\nof submission of the application and the applicant shall furnish such clarification, information
\nor documents electronically, in FORM GST REG-04, within a period of seven working days
\nfrom the date of the receipt of such notice.
\nExplanation. For the purposes of this sub-rule, the expression \u201cclarification\u201d includes
\nmodification or correction of particulars declared in the application f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe application for grant of registration shall be deemed to have been approved.
\n10.
\nIssue of registration certificate.- (1) Subject to the provisions of sub-section (12) of
\nsection 25, where the application for grant of registration has been approved under rule 9, a
\ncertificate of registration in FORM GST REG-06 showing the principal place of business
\nand additional place or places of business shall be made available to the applicant on the
\ncommon portal and a Goods and Services Tax Identification Number shall be assigned
\nsubject to the following characters, namely:-
\n(2)
\n(a) two characters for the State code;
\n(b)ten characters for the Permanent Account Number or the Tax Deduction and
\nCollection Account Number;
\n(c) two characters for the entity code; and
\n(d)one checksum character.
\nThe registration shall be effective from the date on which the person becomes liable to
\nregistration where the application for re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nterritory, requiring a separate registration for any of its business verticals under sub-section
\n(2) of section 25 shall be granted separate registration in respect of each of the verticals
\nsubject to the following conditions, namely:-
\n(a)
\nsuch person has more than one business vertical as defined in clause (18) of
\nsection 2;
\n(b) the business vertical of a taxable person shall not be granted registration to
\npay tax under section 10 if any one of the other business verticals of the same person
\nis paying tax under section 9;
\n(c)
\nall separately registered business verticals of such person shall pay tax under
\nthe Act on supply of goods or services or both made to another registered business
\nvertical of such person and issue a tax invoice for such supply.
\n(2)
\nExplanation.- For the purposes of clause (b), it is hereby clarified that where any
\nbusiness vertical of a registered person that has been granted a separate registration
\nbe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) The proper officer may grant registration after due verification and issue a certificate of
\nregistration in FORM GST REG-06 within a period of three working days from the date of
\nsubmission of the application.
\n(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper
\nofficer is satisfied that a person to whom a certificate of registration in FORM GST REG-06
\nhas been issued is no longer liable to deduct tax at source under section 51 or collect tax at
\nsource under section 52, the said officer may cancel the registration issued under sub-rule (2)
\nand such cancellation shall be communicated to the said person electronically in FORM
\nGST REG-08:
\nProvided that the proper officer shall follow the procedure as provided in rule 22 for
\nthe cancellation of registration.
\n13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable
\nperson shall electronically submit an application, along with <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration shall, mutatis mutandis, apply to an application submitted under this rule.
\n7
\n(4) The application for registration made by a non-resident taxable person shall be signed by
\nhis authorised signatory who shall be a person resident in India having a valid Permanent
\nAccount Number.
\n14. Grant of registration to a person supplying online information and database access
\nor retrieval services from a place outside India to a non-taxable online recipient.-(1)Any
\nperson supplying online information and database access or retrieval services from a place
\noutside India to a non-taxable online recipient shall electronically submit an application for
\nregistration, duly signed or verified through electronic verification code, in FORM GST
\nREG-10, at the common portal, either directly or through a Facilitation Centre notified by the
\nChief Commissioner.
\n(2) The applicant referred to in sub-rule (1) shall be <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration under the Act has failed to apply for such registration, such officer may register
\nthe said person on a temporary basis and issue an order in FORM GST REG- 12.
\n(2)
\nThe registration granted under sub-rule (1) shall be effective from the date of such
\norder granting registration.
\n(3) Every person to whom a temporary registration has been granted under sub-rule (1)
\nshall, within a period of ninety days from the date of the grant of such registration, submit an
\napplication for registration in the form and manner provided in rule 8 or rule 12:
\nProvided that where the said person has filed an appeal against the grant of temporary
\nregistration, in such case, the application for registration shall be submitted within a period of
\nthirty days from the date of the issuance of the order upholding the liability to registration by
\nthe Appellate Authority.
\n(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the
\ncertificate of registr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe submission of the application.
\n18. Display of registration certificate and Goods and Services Tax Identification
\nNumber on the name board.- (1) Every registered person shall display his certificate of
\nregistration in a prominent location at his principal place of business and at every additional
\nplace or places of business.
\n(2) Every registered person shall display his Goods and Services Tax Identification Number
\non the name board exhibited at the entry of his principal place of business and at every
\nadditional place or places of business.
\n19. Amendment of registration.- (1) Where there is any change in any of the particulars
\nfurnished in the application for registration in FORM GST REG-01 or FORM GST REG-
\n07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in
\nFORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number
\nor as amended from time to time, the registered person shall, within a period of fifteen days
\nof s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State
\nor Union territory shall be applicable for all registrations of the registered person
\nobtained under the provisions of this Chapter on the same Permanent Account
\nNumber;
\n(c) where the change relates to any particulars other than those specified in clause
\n(a), the certificate of registration shall stand amended upon submission of the
\napplication in FORM GST REG- 14 on the common portal;
\n9
\n(d) where a change in the constitution of any business results in the change of the
\nPermanent Account Number of a registered person, the said person shall apply for
\nfresh registration in FORM GST REG-01:
\nProvided further that any change in the mobile number or e-mail address of
\nthe authorised signatory submitted under this rule, as amended from time to time,
\nshall be carried out only after online verification through the common portal in the\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrule (1) and pass an order in FORM GST REG -05.
\n(5) If the proper officer fails to take any action,-
\n(a) within a period of fifteen working days from the date of submission of the
\napplication, or
\n(b) within a period of seven working days from the date of the receipt of the reply to
\nthe notice to show cause under sub-rule (3),
\nthe certificate of registration shall stand amended to the extent applied for and the amended
\ncertificate shall be made available to the registered person on the common portal.
\n20. Application for cancellation of registration.- A registered person, other than a person
\nto whom a registration has been granted under rule 12 or a person to whom a Unique Identity
\nNumber has been granted under rule 17, seeking cancellation of his registration under sub-
\nsection (1) of section 29 shall electronically submit an application in FORM GST REG-16,
\nincluding therein the details of inputs held in stock or inputs containe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprovisions of this Act, or the rules made thereunder.
\n22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the
\nregistration of a person is liable to be cancelled under section 29, he shall issue a notice to
\nsuch person in FORM GST REG-17, requiring him to show cause, within a period of seven
\nworking days from the date of the service of such notice, as to why his registration shall not
\nbe cancelled.
\n(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM
\nREG\u201318 within the period specified in the said sub-rule.
\n(3) Where a person who has submitted an application for cancellation of his registration is no
\nlonger liable to be registered or his registration is liable to be cancelled, the proper officer
\nshall issue an order in FORM GST REG-19, within a period of thirty days from the date of
\napplication submitted under rule 20 or, as the case may be, the date of the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the Chief Commissioner:
\nProvided that no application for revocation shall be filed, if the registration has been
\ncancelled for the failure of the registered person to furnish returns, unless such returns are
\nfurnished and any amount due as tax, in terms of such returns, has been paid along with any
\namount payable towards interest, penalty and late fee in respect of the said returns.
\n(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there
\nare sufficient grounds for revocation of cancellation of registration, he shall revoke the
\ncancellation of registration by an order in FORM GST REG-22 within a period of thirty
\ndays from the date of the receipt of the application and communicate the same to the
\napplicant.
\n(b) The proper officer may, for reasons to be recorded in writing, under circumstances
\nother than those specified in clause (a), by an order in FORM <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexisting law and having a Permanent Account Number issued under the provisions of the
\nIncome-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-
\nmail address and mobile number, either directly or through a Facilitation Centre notified by
\nthe Chief Commissioner.
\n(b) Upon enrolment under clause (a), the said person shall be granted registration on a
\nprovisional basis and a certificate of registration in FORM GST REG-25, incorporating the
\nGoods and Services Tax Identification Number therein, shall be made available to him on the
\ncommon portal:
\nProvided that a taxable person who has been granted multiple registrations under the
\nexisting law on the basis of a single Permanent Account Number shall be granted only one
\nprovisional registration under the Act:
\nProvided further that a person having Stateised registration under the provisions of
\nChapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional
\nregistration in the S<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished or not found to be correct or complete, the proper officer shall, after serving a
\nnotice to show cause in FORM GST REG-27 and after affording the person concerned a
\nreasonable opportunity of being heard, cancel the provisional registration granted under sub-
\nrule (1) and issue an order in FORM GST REG-28:
\ncan be
\nProvided that the show cause notice issued in FORM GST REG- 27
\nwithdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the
\nperson an opportunity of being heard, that no such cause exists for which the notice was
\nissued.
\n(4) Every person registered under any of the existing laws, who is not liable to be registered
\nunder the Act may, within a period of thirty days from the appointed day, at his option,
\nsubmit an application electronically in FORM GST REG-29 at the common portal for the
\ncancellation of registration granted to him and the proper officer shall, after conducting such
\nenquiry as deemed fit, cancel the said registration.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that a registered person registered under the provisions of the Companies
\nAct, 2013 (Act No.18 of 2013) shall furnish the documents or application verified through
\ndigital signature certificate.
\n(2) Each document including the return furnished online shall be signed or verified through
\nelectronic verification code-
\n(a) in the case of an individual, by the individual himself or where he is absent from India,
\nby some other person duly authorised by him in this behalf, and where the individual is
\nmentally incapacitated from attending to his affairs, by his guardian or by any other person
\ncompetent to act on his behalf;
\n(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
\nfrom India or is mentally incapacitated from attending to his affairs, by any other adult
\nmember of such family or by the authorised signatory of such Karta;
\n(c) in the case of a company, by the chief executive officer or authorised signatory th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Only for persons registered under the existing law migrating on the appointed day)
\n1. GSTIN Provisional ID
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Category of Registered Person
\n(i) Manufacturers, other than manufacturers of such goods as
\nnotified by the Government
\n(ii) Suppliers making supplies referred to in clause (b) of
\nparagraph 6 of Schedule II
\n(iii)
\nAny other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\n7. Jurisdiction
\n8. Declaration
\nCentre
\n2017-18
\nState
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
\npayment of 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.
\nPlace
\nDate
\n14
\nSignature of Authorised Signatory
\nName
\nDesignation \/ Status
\nForm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForm GST-CMP-03
\n[See rule 3(4)]
\nIntimation of details of stock on date of opting for composition levy
\n(Only for persons registered under the existing law migrating on the appointed day)
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Details of application filed to pay tax under
\nsection 10
\n6. Jurisdiction
\n(i) Application reference number
\n(ARN)
\n(ii) Date of filing
\nCentre
\nState
\n7. Stock of purchases made from registered person under the existing law
\nSr. No
\n1
\n2
\nTotal
\nGSTIN\/TIN
\nName of the
\nsupplier
\nBill\/
\nInvoice
\nNo.
\nDate
\nValue of
\nStock
\nVAT
\nState
\nExcise
\nService
\nTotal
\nTax (if
\napplicabl
\ne)
\n2
\n3
\n5
\n6
\n7
\n8
\n9
\n10
\n8. Stock of purchases made from unregistered person under the existing law
\nSr. No
\nName of the Address
\nunregistered
\nperson
\nBill\/
\nInvoice
\nNo
\nDate
\nValue of
\nStock
\n2
\n3
\n4
\n5
\n1
\n2
\nTotal
\nVAT
\nState
\nExcise
\nService
\nTax (if
\nTotal
\n9. Details of tax
\npaid
\nDescription
\nState Tax
\nState Tax \/
\nUT Tax
\nAmount
\n16
\n7
\n8
\napplicabl
\ne
\n9
\nDebit entry no.
\nI
\n10. Verification
\nhereby solem<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhas been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nNote – Stock statement may be furnished separately for availing input tax credit on the stock available
\non the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
\n18
\nReference No. >
\nTo
\nGSTIN
\nName
\nAddress
\nForm GST CMP- 05
\n[See rule 6(4)]
\n>
\nNotice for denial of option to pay tax under section 10
\nWhereas on the basis of information which has come to my notice, it appears that you have violated
\nthe conditions and restrictions necessary for availing of the composition scheme under section 10 of
\nthe Act. I therefore propose to deny the option to you to pay tax under the said section for the
\nfollowing reasons: –
\n1
\n2
\n3
\nYou are hereby directed to furnish a reply to this notice within fifteen working days from the
\ndate of service of this notice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at HH\/MM.
\nIf you fail to <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTo
\nGSTIN
\nName
\nAddress
\nForm GST CMP-07
\n[See rule 6(6)]
\nDate-
\nApplication Reference No. (ARN)
\nDate –
\nOrder for acceptance \/ rejection of reply to show cause notice
\nThis has reference to your reply dated
\nreference no.
\ndated<\/p>\n
\nYour reply has been examined and the same has been found to
\nbe satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
\nsaid show cause notice stands vacated.
\nor
\nThis has reference to your reply dated
\nreference no.
\ndated
\nfiled in response to the show cause notice issued vide
\nYour reply has been examined and the same has not been found
\nto be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied
\nwith effect from >> for the following reasons:
\n>
\nor
\n\u00e2\u02dc\u0090 You have not filed any reply to the show cause notice; or
\n\u00e2\u02dc\u0090 You did not appear on the day fixed for hearing.
\nTherefore, your option to pay tax under composition scheme is <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPart-B
\n1.
\nTrade Name, if any
\n2.
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship
\n(iii) Hindu Undivided Family
\n(v) Public Limited Company
\n(vii) Government Department
\n(ix) Unlimited Company
\n(xi) Local Authority
\n(xiii) Foreign Limited Liability \u00e2\u02dc\u0090
\nPartnership
\n(xv) Others (Please specify)
\n(ii) Partnership
\n(iv) Private Limited Company
\n(vi) Society\/Club\/Trust\/Association of Persons
\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
\nJurisdiction
\nState
\n\u00e2\u02dc\u0090
\nDistrict
\nCentre
\nSector, Circle, Ward, Unit, etc.
\nothers (specify)
\n5.
\nOption for Composition
\nYes
\nNo
\n22
\n22
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\n\u00e0\u00ae\u00aa
\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 optin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\n(i) Select name of SEZ Developer
\n(ii) Approval order number and date of order
\n23
\n14.
\n15.
\n(iii) Designation of approving authority
\nReason to obtain registration:
\n(i) Crossing the threshold
\n(ii) Inter-State supply
\n(iii) Liability to pay tax as recipient of goods or
\nservices u\/s 9(3) or 9(4)
\n(viii) Merger \/amalgamation of two or more
\nregistered persons
\n(ix) Input Service Distributor
\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
\nState <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOwn
\nLeased
\nPIN Code
\nLongitude
\nOffice Telephone number
\nSTD
\nOffice Fax Number
\nSTD
\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
\nBonded Warehouse \u00e2\u02dc\u0090
\nSupplier of services
\nOffice\/Sale Office
\nEOU\/STP\/EHTP
\nLeasing Business \u00e2\u02dc\u0090
\nWorks Contract
\nRecipient of goods or services
\nExport
\nImport
\nOthers (Specify)
\n17. Details of Bank Accounts (s)
\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
\nTo be auto-populated (Edit mode)
\nBranch Address
\nNote Add more accounts
\n18. Details of the Goods supplied by the Business
\nPlease specify top 5 Goods
\nSr.
\nNo.
\nDescription of Goods
\n(i)
\n(ii)
\n(v)
\n25
\nHSN Code (Four digit)
\n\u00e2\u02dc\u0090\u00e2\u02dc\u0090\u00e2\u02dc\u0090
\n19. Details of Services supplied by the Busines<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nManaging Committee of Associations\/Board of Trustees etc.
\nParticulars
\nFirst Name
\n26
\nMiddle Name
\nLast Name
\n22.
\nName
\nPhoto
\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 a citizen of India?
\nYes\/No
\nPassport No. (in case of
\nforeigners)
\nResidential Address
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nFloor No
\nRoad\/Street
\nDistrict
\nState
\nPIN Code
\nCountry (in case of foreigner
\nonly)
\nZIP code
\nDetails of Authorised Signatory
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nParticulars
\nName
\nPhoto
\nName of Father
\nFirst Name
\nMiddle Name
\nLast Name
\nDate of Birth
\nDD\/MM\/YYYY Gender
\nMobile Number
\nTelephone No. with
\nSTD
\nEmail address
\n27
\nDesignation\/Status
\nPermanent Account
\nNumber
\nAre you a citizen of
\nYes\/No
\nIndia?
\n23.
\nDirector Identification
\nNumber (if any)
\nAadhaar <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\n–
\nSignature of the person competent to sign
\nName:
\nDesignation\/Status:
\n(Name of the proprietor\/Business Entity)
\nAcceptance as an authorised signatory
\n[> hereby solemnly accord my acceptance
\nto act as authorised signatory for the above referred business and all my acts
\nshall be binding on the business.
\nSignatory Place:
\nDate:
\nSignature of Authorised
\n(Name)
\nDesignation\/Status:
\n31
\nInstructions for submission of Application for Registration.
\n1. Enter 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.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers (specify)
\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 charge
\n5. Information in respect of authorised representative is optional. Please select your authorised
\nrepresentative from the list available on the common portal if the authorised representative is enrolled,
\notherwise provide details 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 Type of Applicant
\nType of Signature required
\n32
\nSr. No
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability
\nPartn<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 applies for registration under rule 8 may give an option to pay tax under section
\n10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the
\nsaid section.
\n33
\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
\nTrade Name (if applicable):
\nForm No.
\nForm Description:
\nCenter Jurisdiction
\nState Jurisdiction:
\nFiled by
\nTemporary reference number (TRN), if any:
\nPayment detail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDesignation:
\nJurisdiction:
\n* Not applicable for New Registration Application
\n35
\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
\nany modification in the application for registration or fields is required.-
\nYes
\n\u00e2\u02dc\u0090
\nNo
\n(Tick one)
\n8.
\nAdditional Information
\n9.
\nList of Documents
\nuploaded
\n10.
\nVerification
\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 has
\nbeen concealed therefrom.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status:
\nNote:-
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1.
\nLegal Name
\n2.
\nTrade Name, if any
\n3.
\n4.
\nConstitution of Business
\nAddress of Principal Place
\nof Business
\n5.
\nDate of Liability
\nDD\/MM\/YYYY
\n6.
\nPeriod of Validity
\nFrom
\nDD\/MM\/YYYY
\n\u00ce\u00a4\u00ce\u00bf
\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.
\n38
\nT OF ANDHRA PRADES
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5
\n\u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGovernment of Andhra Pradesh
\nDetails of Additional Places of Business
\nGoods and Services Tax Identification Number
\nLegal Name
\nTrade Name, if any
\nTotal Number of Additional Places of Business in the State
\nSr. No.
\nAddress
\n1
\n2
\n3
\n39
\nAnnexure A
\nGoods and Services Tax Identification Number
\nLegal Name
\nOF ANDHRA
\nRA PRAD
\nGOVERNA
\nMENT OF
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIndividual in case of Proprietorship concern)
\n(iii)
\nTax Deduction and Collection Account Number
\n(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is
\nnot available)
\n(iv)
\nEmail Address
\n(v)
\nMobile Number
\nNote – Information submitted above is subject to online verification before proceeding to fill up. Part-B.
\nPart-B
\n1
\nTrade Name, if any
\n2
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship
\n(ii) Partnership
\n(iii) Hindu Undivided Family
\n\u00e2\u02dc\u0090
\n(iv) Private Limited Company
\n(v) Public Limited Company
\n\u00e2\u02dc\u0090 (viii) Public Sector Undertaking
\n\u00e2\u02dc\u0090
\n(vi) Society\/Club\/Trust\/Association of Persons
\n(vii) Government Department
\n(ix) Unlimited Company
\n\u00e2\u02dc\u0090
\n(x) Limited Liability Partnership
\n(xi) Local Authority
\n\u00e2\u02dc\u0090
\n(xii) Statutory Body
\n(xiii) Foreign Limited Liability
\nPartnership
\n\u00e2\u02dc\u0090
\n(xiv) Foreign Company Registered (in India)
\n(xv) Others (Please specify)
\n\u00e2\u02dc\u0090
\n3
\nName of the State
\n4
\nJurisdiction
\n–
\nSt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDD\/MM\/YYYY
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nEmail
\naddress
\nMiddle Name
\nLast Name
\nGender
\nDirector Identification Number (if any)
\nPermanent Account Number
\nAadhaar Number
\nAre you a citizen of India?
\nYes\/No
\nPassport No. (in case of Foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nFloor No
\nLocality\/Village
\n43
\nState
\n13. Details of Authorised Signatory
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nParticulars
\nName
\nPhoto
\nName of Father
\nPIN Code
\nFirst Name
\nMiddle Name
\nLast Name
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nEmail address
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPermanent Account
\nNumber
\nAre you a citizen of India? Yes\/No
\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\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(viii) Mobile Number of the Authorised Signatory (+91)
\nNote – Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill
\nup Part-B.
\nPart -B
\n1.
\nDetails of Authorised Signatory (should be a resident of India)
\nFirst Name
\nMiddle Name
\nLast Name
\nPhoto
\nGender
\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
\n3
\n48
\nDD\/MM\/YYYY
\nAddress line 1
\nAddress Line 2
\nAddress line 3
\nTo
\nDD\/MM\/YYYY
\nTurnover Details
\nEstimated Turnover (Rs.)
\nEstimated Tax Liability (Net) (Rs.)
\nIntra- State Inter-State
\nState
\nTax
\nState
\nUT Tax
\nIntegrated Tax Cess
\nTax
\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 P<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Copy submitted herewith), to act as an authorised signatory for the business > for which
\napplication for registration is being filed under the Act. All his actions in relation to this
\nbusiness will be binding on me\/us.
\nSignature
\nof the person competent to sign
\n–
\nName:
\nDesignation\/Status:
\n(Name 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.
\nSignature of Authorised Signatory
\nPlace:
\nDate:
\n50
\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
\nport<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAcknowledgment Receipt Number will be generated after successful validation of all filled up information.
\n7. Status of the application filed online can be tracked on the common portal.
\n8. No fee is payable for filing application for registration
\n9. Authorised signatory shall be an Indian national and shall not be a minor.
\n51
\n52
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nknowledge and belief and nothing has been concealed therefrom.
\n7
\nI.
\nhereby declare that I am authorised to sign on behalf of the Registrant. I would charge
\nand collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
\nGovernment of India.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory:
\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 Proper<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
\nthe Managing Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly
\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
\n54
\n54
\nSig<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. After successful filing, Application Reference Number will be generated which can be used to track
\nthe status of the application.
\n55
\nReference Number –
\n\u00ce\u00a4\u00ce\u00bf
\nForm GST REG-12
\n[See rule 16(1)]
\n(Name):
\n(Address):
\nDate:
\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
\nName and Legal Name, if applicable
\n1.
\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
\navailable
\n6.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nUN Body
\nEmbassy
\nOther Person
\n2.
\nCountry
\n3.
\nNotification Details
\n4.
\nAddress of the entity in State
\n7.
\nDistrict –
\nNotification No.
\nDate
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village
\nBlock\/Taluka
\nLatitude
\nState
\nContact Information
\nEmail Address
\nFax Number
\nDetails of Authorised Signatory, if applicable
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone number
\nMobile Number
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nTelephone No.
\n58
\nEmail address
\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
\nDocume<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGovernment.
\n\u2022
\n\u2022
\n\u2022
\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 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 \u201cAuthorised Signatory details” in the application.
\n60
\n60
\n1. GSTIN\/UIN
\nForm GST REG-14
\n[See rule 19(1) ]
\nApplication for Amendment in Registration Particulars
\n(For all types of registered persons)
\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)
\n(c)
\n6. Declar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
\nto time, shall be carried out only after online verification through the common portal.
\n6.
\nAll information related to Permanent Account Number, Aadhaar, Director Identification Number,
\nChallan Identification Number shall be validated online by the system and Application Reference
\nNumber (ARN) will be generated after successful validation of necessary field.
\nStatus of the application can be tracked on the common portal.
\n7.
\n8.
\nNo fee is payable for submitting application for amendment.
\n9.
\nAuthorised signatory shall not be a minor.
\n62
\n62
\nReference Number – >
\nTo
\n(Name)
\n(Address)
\nRegistration Number (GSTIN \/ UIN)
\nForm GST REG-15
\n[See rule 19(1)]
\nDate –
\n– DD\/MM\/YYYY
\nApplication Reference No. (ARN)
\nDated-
\nDD\/MM\/YYYY
\nOrder of Amendment
\n–
\nThis has reference to your application number dated regarding amendment in registration pa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7.
\n(i)
\nIn case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
\netc.
\nGoods and Services
\nTax Identification
\nNumber
\n(ii)
\n(a) Name (Legal)
\n(b) Trade name,
\nif
\nany
\n(iii) Address of Principal
\nPlace of Business
\nBuilding No.\/ Flat No.
\nFloor No.
\nName of Premises\/Building
\nRoad\/Street
\nDistrict
\nCity\/Town\/Village
\nBlock\/Taluka
\n64
\nLatitude
\nState
\nMobile (with country code)
\nemail
\n8.
\nDate from which registration is to be cancelled.
\n9
\nParticulars of last Return Filed
\n(i)
\nTax period
\n(ii)
\nApplication Reference Number
\n(iii)
\nDate
\n10.
\n11.
\nLongitude
\nPIN Code
\nTelephone
\nFax Number
\nAmount of tax payable in respect of inputs\/capital goods held in stock on the effective date of cancellation of
\nregistration.
\nDescription
\nInput Tax Credit\/ Tax Payable (whichever is
\nhigher) (Rs.)
\nValue
\nof
\nStock
\n(Rs.)
\nState Tax
\nState
\nTax
\nUT Tax
\nIntegrated
\nTax
\nCess
\nInputs
\nInputs contained in semi-finished goods
\nInputs contained in finished goods
\nCapital Goods\/Plant<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPerson who can digitally sign the application
\nProprietorship
\nPartnership
\nHindu Undivided Family
\nPrivate Limited Company
\nPublic Limited Company
\nSociety\/ Club\/ Trust\/ AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nProprietor
\nManaging Authorised Partners
\nKarta
\nManaging\/Whole-time Directors\/ Chief 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhereas on the basis of information which has come to my notice, it appears that your registration is
\nliable to be cancelled for the following reasons: –
\n1
\n2
\n3
\nYou are hereby directed to furnish a reply to this notice within seven working days from the date
\nof service 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
\nappointed date and time, the case will be decided ex parte on the basis of available records and on
\nmerits
\nPlace:
\nDate:
\n67
\n62
\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.
\nGSTINUIN
\n3.
\nName of business (Legal)
\n4.
\nTrade name, if any
\n5.
\nReply to the notice
\n6.
\nList of documents uploaded
\nVerification
\n7.
\nI
\nhereby solemnly affirm and declare that
\nthe information given hereinabove i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfound to be payable 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
\nwill be recovered in accordance with the provisions of the Act and rules made thereunder.
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nPlace:
\nDate:
\nState Tax
\nState Tax
\nUT Tax
\n59
\n69
\nIntegrated Tax
\nCess
\nSignature
\nDesignation
\nJurisdiction
\nReference No. –
\nTo
\nForm GST REG-20
\n[See rule 22(4)]
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\nDate
\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>
\n70
\n10
\nSignature
\nDesignation
\nJurisdiction
\nForm GST REG-21
\n[See rule 23(1) ]
\nApplication f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncancellation of registration at the common portal No application for revocation shall be submitted if the
\nregistration has been cancelled for the failure to furnish returns unless such returns are furnished and
\nany amount due as tax in terms of such returns has been paid along with any amount payable towards
\ninterest, penalty and late fee payable in respect of the said returns.
\nAny change in the mobile number or the e-mail address of authorised signatory submitted as amended
\nfrom time to time, shall be carried out only after online verification through the common portal in the
\nmanner provided
\n\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.
\n71
\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 referen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndate and time, the case will be decided ex parte on the basis of available records and on merits
\nSignature
\nName of the Proper Officer
\n73
\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. Reference No. of Notice
\nDate
\n2.
\nApplication Reference No.
\n(ARN)
\n3.
\nGSTIN, if applicable
\n4.
\nInformation\/reasons
\n5.
\nList of documents filed
\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
\n74
\n14
\nName
\nDesignation\/Status
\nGovernment of Andhra Pradesh
\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.
\nRegistr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\nLimited Liability Partnership Identification
\nNumber\/Foreign Limited Liability Partnership
\nIdentification Number
\n10
\n11
\nImport\/Exporter Code Number
\nRegistration Under Duty Of Excise On
\nMedicinal And Toiletry Act
\n12
\nOthers (Please specify)
\n60
\n76
\n10. Details of Principal Place of Business
\nBuilding No. \/Flat No.
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nLatitude
\nContact Information
\nOffice Email Address
\nMobile Number
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nOffice-Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; Shared)
\n10A. Nature of Possession of Premises
\n10B. Nature of Business Activities being carried out
\nFactory\/Manufacturing
\nWholesale Business
\nRetail Business
\nWarehouse\/Depot
\nBonded Warehouse
\nService Provision
\nOffice\/Sale Office
\nLeasing Business
\nService Recipient
\nEOU\/STP\/EHTP
\nSEZ
\nInput Service Distributor (ISD),
\nWorks Contract
\nOthers (Specify)
\n11. Details of Additional Places of Business
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName of Father\/Husband
\nDate of
\nDD\/MM\/YYYY
\nGender
\nBirth
\nMobile Number
\nEmail Address
\nTelephone Number
\nIdentity Information
\nDesignation
\nPermanent
\nAccount
\nNumber
\nAre you a citizen of India?
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nDirector Identification Number
\nAadhaar Number
\nPassport Number
\n15. Details of Primary Authorised Signatory
\nName
\nName of Father\/Husband
\nDate of Birth
\nMobile Number
\nTelephone Number
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nDD\/MM\/
\nYYYY
\nGender
\nEmail Address
\nIdentity Information
\nDesignation
\nPermanent Account Number
\nAre you a citizen of India?
\nDirector Identification Number
\nAadhaar Number
\n78
\nPassport Number
\nResidential Address
\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 upl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
\nnumber.
\n2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
\nand a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
\nIdentification Number therein, shall be made available to him on the common portal:
\n3.
\nAuthorisation 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.
\n79
\n12
\nhereby solemnly affirm and declare that > to act as an authorised
\nsignatory f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignatory.
\nE mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
\nuser id and password after first login.
\n\u2022 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
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAssociation of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
\nProof of Principal\/Additional Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of the
\npremises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
\nElectricity Bill.
\n(c) For premises not covered in (a) and (b) above –
\nA copy of the Consent Letter with any document in support of the ownership of the premises of the
\nConsenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
\ndocuments may be uploaded.
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nUnlimited Company
\nLimilted Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nManaging\/Whole-time Director and Managing
\nDirector\/Whole Time Director\/Chief Executive
\nOfficer
\nManaging\/ Whole-time Director and Managing
\nDirector\/Whole Time Director\/ Chief Executive
\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 regist<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDated >
\nDated DD\/MM\/YYYY
\nOrder for cancellation of provisional registration
\nThis has reference to your reply dated – in 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 which the amount
\nwill be recovered in accordance with the provisions of the Act and rules made thereunder.<\/p>\n
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nState Tax
\nState Tax
\nUT Tax
\nIntegrated
\nTax
\nCess
\nPlace:
\nDate:
\nSignature
\nDesignation
\nJurisdiction
\n8<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate of Submission of Report:-
\nName of the taxable person
\nGSTIN\/UIN \u2013
\nTask Assigned by:-
\nDate and Time of Assignment of task:-
\nParticulars
\nInput
\nSr. No.
\nDate of Visit
\n1.
\nTime of Visit
\n2.
\nLocation details
\n3.
\n4.
\nLatitude
\nNorth Bounded By
\n–
\nWest Bounded By
\nWhether address is same as mentioned in
\napplication.
\nParticulars of the person available at the
\ntime of visit
\nName
\nSouth
\nLongitude
\n– Bounded By
\nEast Bounded By
\n–
\nY\/N
\n5.
\n(i)
\n(ii)
\nFather's Name
\n(iii)
\nResidential Address
\n(iv)
\nMobile Number
\n(v)
\nDesignation \/ Status
\n(vi)
\nRelationship
\nwith 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
\nFunctioning Y\/N
\nlocated
\nDocuments verified
\nYes\/No
\n8.
\n9.
\nUpload photograph of the place with the person who is present at the place where site
\nverification is conducted.
\nComments (not more than
\n10.
\nPlace:
\nDate:
\nSignature
\nName o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n