The Assam Goods and Services Tax Rules, 2017.
FTX.90\/2016\/069 Dated:- 22-6-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
\nORDERS BY THE GOVERNOR
\nFINANCE (TAXATION) DEPARTMENT
\nNOTIFICATION
\nThe 22nd June, 2017
\nNo. FTX. 90\/2016\/69. In exercise of the powers conferred by section 164 of the Assam Goods and Service Tax Act, 2017, the state Government hereby makes the following rules, namely:-
\n=============
\nDocument 1\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a6\u00c5\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a7\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a6\u00c2\u00ad\u00c3\u00a0\u00c2\u00a7\u00c2\u0081\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a6\u00c2\u00a8\u00c3\u00a0\u00c2\u00a6\u00c2\u00ae\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0 – \u00c3\u00a0\u00c2\u00a7\u00c2\u00ad\u00c3\u00a0\u00c2\u00a7\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00ae \/\u00c3\u00a0\u00c2\u00a7\u00c2\u00af\u00c3\u00a0\u00c2\u00a7\u00c2\u00ad
\n\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a6\u00c2\u00b8\u00c3\u00a0\u00c2\u00a6\u00c2\u00ae
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1
\n\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0
\nRegistered No.-768\/97
\nTHE ASSAM GAZETTE
\n\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a6\u00c2\u00b8\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00a7\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00a3
\nEXTRAORDINARY
\n\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a6\u00c2\u00b0\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4\u00c3\u00a0\u00c2\u00a7\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a6\u00c2\u00a4\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a6\u00c2\u00a6\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a6\u00c2\u00ac\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00c2\u00be \u00c3\u00a0\u00c2\u00a6\u00c2\u00aa\u00c3\u00a0\u00c2\u00a7\u00c2\u008d\u00c3\u00a0\u00c2\u00a7\u00c2\u00b0\u00c3\u00a0\u00c2\u00a6\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a6\u00c2\u00be\u00c3\u00a0\u00c2\u00a6\u00c2\u00b6\u00c3<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection of the Act; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ule 44 within a period of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te or from his agent or principal outside the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ified through electronic verification = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or shall make a separate application for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder rule 8 is found to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hall be deemed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g multiple business verticals within a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ication and issue a certificate of registration in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n and the grant of registration shall, mutatis = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o registration under the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he said form, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST REG-15 electronically and such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2) within = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion of registration, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the date of the receipt = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST REG-06 shall be made available to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n digital signature certificate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thorised to issue such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e conditions and restrictions = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n v) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uct tax at source = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e II = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Entertainment Tax Registration Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of additional places = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re to be submitted but photos of only ten partners including that of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red to be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mber = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Certificate (DSC)- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r Jurisdiction = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n atus = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shared with Central Identities = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Number of the Business. Tax Deduction = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n our reply to the notice to show cause and submissions made at the time of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n roperties also, the same documents may be uploaded. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n above referred business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion of person supplying online information and data base = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n licant will require to upload declaration (as per under mentioned format) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ttorney = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n own\/Village = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/others notified by the Government. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red person, the said person shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n disposed of etc. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion including details of closing stock and liability thereon = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n, and shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n appear; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST REG-23 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he provisions of the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lage = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e uploaded as per the field values in the form should be auto- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ee of Associations\/Board of Trustees etc) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ietor\/all Partners\/Karta\/Managing Directors and whole time = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Consenter like Municipal Khata copy or Electricity Bill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lic Limited Company = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 24(3)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Assam Goods and Services Tax Rules, 2017.FTX.90\/2016\/069 Dated:- 22-6-2017 Assam SGSTGST – StatesAssam SGSTAssam SGSTGOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 22nd June, 2017 No. FTX. 90\/2016\/69. In exercise of the powers conferred by section 164 of the Assam Goods and Service Tax Act, 2017, the state Government hereby … Continue reading “The Assam 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-6037","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6037","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=6037"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6037\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(d) “Special Economic Zone” shall have the same meaning as
\nassigned to it in clause (za) of section 2 of the Special
\nEconomic Zones Act, 2005 (28 of 2005);
\n(e) words and expressions used herein but not defined and
\ndefined in the Act shall have the meanings respectively
\nassigned to them in the Act.
\nAssam
\nAct No.
\nXXVIII
\nof 2017
\nAssam
\nAct No.
\nXXVIII
\nof 2017
\n1902
\nIntimation for
\ncomposition
\nlevy
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nChapter II
\nCOMPOSITION RULES
\n3. (1) Any person who has been granted registration on a
\nprovisional basis under clause (b) of sub-rule (1) of rule
\n24 and who opts to pay tax under section 10, shall
\nelectronically file an intimation in FORM GST CMP-01,
\nduly signed or verified through electronic verification
\ncode, on the common portal, either directly or through a
\nFacilitation Centre notified by the Commissioner, prior to
\nthe appointed day, but not later than thirty days after the
\nsaid day, or such further period as may be extended by
\nth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsixty days from the commencement of the relevant
\nfinancial year.
\n(4) Any person who files an intimation under sub-rule (1) to
\npay tax under section 10 shall furnish the details of stock,
\nincluding the inward supply of goods received from
\nunregistered persons, held by him on the day preceding
\nthe date from which he opts to pay tax under the said
\nsection, electronically, in FORM GST CMP-03, on the
\ncommon portal, either directly or through a Facilitation
\nCentre notified by the Commissioner, within a period of
\nsixty days from the date on which the option for
\ncomposition levy is exercised or within such further period
\nas may be extended by the Commissioner in this behalf.
\n(5) Any intimation under sub-rule (1) or sub-rule (3) in
\nrespect of any place of business in any State or Union
\nterritory shall be deemed to be an intimation in respect of
\nall other places of business registered on the same
\nPermanent Account Number.
\nEffective date
\nof composition
\nlevy
\nTHE ASSAM GAZ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nState, where the option is exercised under sub-rule
\n(1) of rule 3;
\n(c) the goods held in stock by him have not been
\npurchased from an unregistered supplier and where
\npurchased, he pays the tax under sub-section (4) of
\nsection 9;
\n(d) he shall pay tax under sub-section (3) or sub-section
\n(4) of section 9 on inward supply of goods or
\nservices or both;
\n(e) he was not engaged in the manufacture of goods as
\nnotified under clause (e) of sub-section (2) of section
\n10, during the preceding financial year;
\n(f) he shall mention the words “composition taxable
\nperson, not eligible to collect tax on supplies” at the
\ntop of the bill of supply issued by him; and
\n(g) he shall mention the words “composition taxable
\nperson” on every notice or signboard displayed at a
\nprominent place at his principal place of business
\nand at every additional place or places of business.
\n(2) The registered person paying tax under section 10 may
\nnot file a fresh intimation every<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncode, electronically on the common portal.
\n(4) Where the proper officer has reasons to believe that the
\nregistered person was not eligible to pay tax under
\nsection 10 or has contravened the provisions of the Act or
\nprovisions of this Chapter, he may issue a notice to such
\nperson in FORM GST CMP-05 to show cause within
\nfifteen days of the receipt of such notice as to why the
\noption to pay tax under section 10 shall not be denied.
\n(5) Upon receipt of the reply to the show cause notice issued
\nunder sub-rule (4) from the registered person in FORM
\nGST CMP-06, the proper officer shall issue an order in
\nFORM GST CMP-07 within a period of thirty days of the
\nreceipt of such reply, either accepting the reply, or
\ndenying the option to pay tax under section 10 from the
\ndate of the option or from the date of the event
\nconcerning such contravention, as the case may be.
\n(6) Every person who has furnished an intimation under sub-
\nrule (2) or filed an application f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nRate of tax of
\n7.
\nthe composition
\nlevy
\nThe category of registered persons, eligible for
\ncomposition levy under section 10 and the provisions of
\nthis Chapter, specified in column (2) of the Table below
\nshall pay tax under section 10 at the rate specified in
\ncolumn (3) of the said Table:-
\nApplication for
\nregistration
\nSl.
\nCategory of registered persons
\nNo.
\n(1)
\n(2)
\n1
\nManufacturers,
\nother
\n2
\n3
\nRate of tax
\n(3)
\nthan one per cent.
\ntwo and a half
\nper cent.
\nmanufacturers of such goods as may
\nbe notified by the Government
\nSuppliers making supplies referred
\nto in clause (b) of paragraph 6 of
\nSchedule II
\nAny other supplier eligible for half per cent.
\ncomposition levy under section 10
\nand the provisions of this Chapter
\nChapter III
\nREGISTRATION
\n8. (1) Every person, other than a non-resident taxable person, a
\nperson required to deduct tax at source under section 51,
\na person required to collect tax at source under section 52
\nand a person supplying onlin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration as such Input Service Distributor.
\n(a) The Permanent Account Number shall be validated
\nonline by the common portal from the database
\nmaintained by the Central Board of Direct Taxes.
\n(b) The mobile number declared under sub-rule (1)
\nshall be verified through a one-time password
\nsent to the said mobile number; and
\n1905
\n1906
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n(c) The e-mail address declared under sub-rule (1)
\nshall be verified through a separate one-time
\npassword sent to the said e-mail address.
\n(3) On successful verification of the Permanent Account
\nNumber, mobile number and e-mail address, a temporary
\nreference number shall be generated and communicated
\nto the applicant on the said mobile number and e-mail
\naddress.
\n(4) Using the reference number generated under sub-rule (3),
\nthe applicant shall electronically submit an application in
\nPart B of FORM GST REG-01, duly signed or verified
\nthrough electronic verification code,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe deficient, either in terms of any information or any
\ndocument required to be furnished under the said rule, or
\nwhere the proper officer requires any clarification with
\nregard to any information provided in the application or
\ndocuments furnished therewith, he may issue a notice to
\nthe applicant electronically in FORM GST REG-03 within
\na period of three working days from the date of
\nsubmission of the application and the applicant shall
\nfurnish such clarification, information or documents
\nelectronically, in FORM GST REG-04, within a period of
\nseven working days from the date of the receipt of such
\nnotice.
\nExplanation. For the purposes of this sub-rule, the
\nexpression “clarification” includes modification or
\ncorrection of particulars declared in the application for
\nregistration, other than Permanent Account Number,
\nState, mobile number and e-mail address declared in Part
\nA of FORM GST REG-01.
\nIssue of
\nregistration
\ncertificate
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUN<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto have been approved.
\n10. (1) Subject to the provisions of sub-section (12) of section 25,
\nwhere the application for grant of registration has been
\napproved under rule 9, a certificate of registration in
\nFORM GST REG-06 showing the principal place of
\nbusiness and additional place or places of business shall
\nbe made available to the applicant on the common portal
\nand a Goods and Services Tax Identification Number shall
\nbe assigned subject to the following characters, namely:-
\n(a) two characters for the State code;
\n(b) ten characters for the Permanent Account Number or
\nthe Tax Deduction and Collection Account Number;
\n(c) two characters for the entity code; and
\n(d) one checksum character.
\n(2) The registration shall be effective from the date on which
\nthe person becomes liable to registration where the
\napplication for registration has been submitted within a
\nperiod of thirty days from such date.
\n(3) Where an application for registration has been submitted
\nby the applicant a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nState or a Union territory, requiring a separate
\nregistration for any of its business verticals under sub-
\nsection (2) of section 25 shall be granted separate
\nregistration in respect of each of the verticals subject to
\nthe following conditions, namely:-
\n(a) such person has more than one business vertical as
\ndefined in clause (18) of section 2;
\n(b) the business vertical of a taxable person shall not be
\ngranted registration to pay tax under section 10 if any
\none of the other business verticals of the same person
\nis paying tax under section 9;
\n(c) all separately registered business verticals of such
\nperson shall pay tax under the Act on supply of goods
\nor services or both made to another registered
\nbusiness vertical of such person and issue a tax
\ninvoice for such supply.
\nExplanation. For the purposes of clause (b), it is hereby
\nclarified that where any business vertical of a registered
\nperson that has been granted a separate registration
\nbecomes inel<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGrant of
\nregistration to
\nnon-resident
\ntaxable person
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nGST REG-06 within a period of three working days from
\nthe date of submission of the application.
\n(3) Where, upon an enquiry or pursuant to any other
\nproceeding under the Act, the proper officer is satisfied
\nthat a person to whom a certificate of registration in
\nFORM GST REG-06 has been issued is no longer liable to
\ndeduct tax at source under section 51 or collect tax at
\nsource under section 52, the said officer may cancel the
\nregistration issued under sub-rule (2) and such
\ncancellation shall be communicated to the said person
\nelectronically in FORM GST REG-08:
\nProvided that the proper officer shall follow the
\nprocedure as provided in rule 22 for the cancellation of
\nregistration.
\n13. (1) A non-resident taxable person shall electronically submit
\nan application, along with a self-attested copy of his valid
\npassport, for registration, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmutandis, apply to an application submitted under this
\nrule.
\n(4) The application for registration made by a non-resident
\ntaxable person shall be signed by his authorised signatory
\nwho shall be a person resident in India having a valid
\nPermanent Account Number.
\n1909
\n1910
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nGrant of registration
\nto a person
\nsupplying online
\ninformation and
\ndatabase access or
\nretrieval services
\nfrom a place outside
\nIndia to a non-
\ntaxable online
\nrecipient
\nExtension in period
\nof operation by
\ncasual taxable
\nperson and non-
\nresident taxable
\nperson
\nSuo moto
\nregistration
\n14. (1) Any person supplying online information and database
\naccess or retrieval services from a place outside India to a
\nnon-taxable online recipient shall electronically submit an
\napplication for registration, duly signed or verified
\nthrough electronic verification code, in FORM GST REG-
\n10, at the common portal, either directly or through a
\nFacilita<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct has failed to apply for such registration, such officer
\nmay register the said person on a temporary basis and
\nissue an order in FORM GST REG- 12.
\n(2) The registration granted under sub-rule (1) shall be
\neffective from the date of such order granting registration.
\n(3) Every person to whom a temporary registration has been
\ngranted under sub-rule (1) shall, within a period of ninety
\ndays from the date of the grant of such registration,
\nsubmit an application for registration in the form and
\nmanner provided in rule 8 or rule 12:
\nProvided that where the said person has filed an appeal
\nagainst the grant of temporary registration, in such case,
\nthe application for registration shall be submitted within
\na period of thirty days from the date of the issuance of the
\norder upholding the liability to registration by the
\nAppellate Authority.
\n(4) The provisions of rule 9 and rule 10 relating to
\nverification and the issue of the certificate of registration
\nshall, mutatis mu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nassign a Unique Identity Number to the said person and
\nissue a certificate in FORM GST REG-06 within a period
\nof three working days from the date of the submission of
\nthe application.
\n18.(1) Every registered person shall display his certificate of
\nregistration in a prominent location at his principal place
\nof business and at every additional place or places of
\nbusiness.
\n(2) Every registered person shall display his Goods and
\nServices Tax Identification Number on the name board
\nexhibited at the entry of his principal place of business
\nand at every additional place or places of business.
\n19. (1) Where there is any change in any of the particulars
\nfurnished in the application for registration in FORM GST
\nREG-01 or FORM GST REG-07 or FORM GST REG-09 or
\nFORM GST REG-10 or for Unique Identity Number in
\nFORM GST-REG-13, either at the time of obtaining
\nregistration or Unique Identity Number or as amended
\nfrom time to time, the registered person shall, within a
\nperiod of fifteen d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namendment shall take effect from the date of the
\noccurrence of the event warranting such amendment;
\n(b) the change relating to sub-clause (i) and sub-clause
\n(iii) of clause (a) in any State or Union territory shall
\nbe applicable for all registrations of the registered
\nperson obtained under the provisions of this Chapter
\non the same Permanent Account Number;
\n(c) where the change relates to any particulars other than
\nthose specified in clause (a), the certificate of
\nregistration shall stand amended upon submission of
\nthe application in FORM GST REG-14 on the common
\nportal;
\n(d) where a change in the constitution of any business
\nresults in the change of the Permanent Account
\nNumber of a registered person, the said person shall
\napply for fresh registration in FORM GST REG-01:
\nProvided further that any change in the mobile number or
\ne-mail address of the authorised signatory submitted
\nunder this rule, as amended from time to time, shall be
\ncarried out only <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe period prescribed in sub-rule (3), the proper officer
\nshall reject the application submitted under sub-rule (1)
\nand 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
\nof submission of the application, or
\nApplication for
\ncancellation of
\nregistration
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nRegistration to be
\ncancelled in certain
\ncases
\nCancellation of
\nregistration
\nCancellation of
\nregistration
\n20.
\n21.
\n(b) within a period of seven working days from the date
\nof the receipt of the reply to the notice to show cause
\nunder sub-rule (3),
\nthe certificate of registration shall stand amended to the
\nextent applied for and the amended certificate shall be
\nmade available to the registered person on the common
\nportal.
\nA registered person, other than a person to whom a
\nregistration has been granted under rule 12 or a person to
\nwhom a Unique Identity Number has been granted under
\nrule 17, se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncancelled, if the said person,-
\n(a) does not conduct any business from the declared place
\nof business; or
\n(b) issues invoice or bill without supply of goods or
\nservices in violation of the provisions of this Act, or
\nthe rules made thereunder.
\n22.(1) Where the proper officer has reasons to believe that the
\nregistration of a person is liable to be cancelled under
\nsection 29, he shall issue a notice to such person in FORM
\nGST REG-17, requiring him to show cause, within a
\nperiod of seven working days from the date of the service
\nof such notice, as to why his registration shall not be
\ncancelled.
\n(2) The reply to the show cause notice issued under sub-rule
\n(1) shall be furnished in FORM REG-18 within the period
\nspecified in the said sub-rule.
\n(3) Where a person who has submitted an application for
\ncancellation of his registration is no longer liable to be
\n1913
\n1914
\nRevocation of
\ncancellation of
\nregistration
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nregistered or his registration <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin FORM GST REG-21, to such proper officer, within a
\nperiod of thirty days from the date of the service of the
\norder of cancellation of registration at the common portal,
\neither directly or through a Facilitation Centre notified by
\nthe Commissioner:
\nProvided that no application for revocation shall be filed,
\nif the registration has been cancelled for the failure of the
\nregistered person to furnish returns, unless such returns
\nare furnished and any amount due as tax, in terms of such
\nreturns, has been paid along with any amount payable
\ntowards interest, penalty and late fee in respect of the
\nsaid returns.
\n(2) (a) Where the proper officer is satisfied, for reasons to be
\nrecorded in writing, that there are sufficient grounds
\nfor revocation of cancellation of registration, he shall
\nrevoke the cancellation of registration by an order in
\nFORM GST REG-22 within a period of thirty days
\nfrom the date of the receipt of the application and
\ncommunicate the same to the applican<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof such information or clarification from the applicant.
\n24. [1] (a) Every person, other than a person deducting tax at
\nsource or
\nan Input Service Distributor, registered under an
\nexisting law and having a Permanent Account Number
\nissued under the provisions of the Income-tax Act,
\n1961 (Act 43 of 1961) shall enrol on the common
\nportal by validating his e-mail address and mobile
\nnumber, either directly or through a Facilitation
\nCentre notified by the Commissioner.
\n(b) Upon enrolment under clause (a), the said person
\nshall be granted registration on a provisional basis
\nand a certificate of registration in FORM GST REG-25,
\nincorporating the Goods and Services Tax
\nIdentification Number therein, shall be made available
\nto him on the common portal:
\nProvided that a taxable person who has been granted
\nmultiple registrations under the existing law on the
\nbasis of a single Permanent Account Number shall be
\ngranted only one provisional registration under the
\nAct:
\nProvided <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1915
\n1916
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nregistered person electronically on the common
\nportal.
\n(3) Where the particulars or information specified in sub-rule
\n(2) have either not been furnished or not found to be
\ncorrect or complete, the proper officer shall, after serving
\na notice to show cause in FORM GST REG-27 and after
\naffording the person concerned a reasonable opportunity
\nof being heard, cancel the provisional registration granted
\nunder sub-rule (1) and issue an order in FORM GST REG-
\n28:
\nProvided that the show cause notice issued in FORM GST
\nREG-27 can be withdrawn by issuing an order in FORM
\nGST REG- 20, if it is found, after affording the person an
\nopportunity of being heard, that no such cause exists for
\nwhich the notice was issued.
\n(3)
\nEvery person registered under any of the
\nexisting laws, who is not liable to be registered under the Act may, within a
\nperiod of thirty days from the appointed day, at his option, sub<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor through e-signature as specified under the provisions
\nof the Information Technology Act, 2000 (21 of 2000) or
\nverified by any other mode of signature or verification as
\nnotified by the Board in this behalf:
\nProvided that a registered person registered under the
\nprovisions of the Companies Act, 2013 (18 of 2013) shall
\nfurnish the documents or application verified through
\ndigital signature certificate.
\n(2) Each document including the return furnished online shall
\nbe signed or verified through electronic verification code-
\n(a) in the case of an individual, by the individual himself
\nor where he is absent from India, by some other
\nperson duly authorised by him in this behalf, and
\nwhere the individual is mentally incapacitated from
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nattending to his affairs, by his guardian or by any
\nother person competent to act on his behalf;
\n(b) in the case of a Hindu Undivided Family, by a Karta
\nand where the Karta is absent <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnotices or certificates or orders, through digital signature
\ncertificate specified under the provisions of the
\nInformation Technology Act, 2000 (21 of 2000).
\n1917
\n1918
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nday)
\nForm GST CMP-01
\n[See rule 3(1)]
\nIntimation to pay tax under section 10 (composition levy)
\n(Only for persons registered under the existing law migrating on the appointed
\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)
\n(ii)
\n(iii)
\nManufacturers, other than manufacturers of such goods
\nas notified by the Government
\nSuppliers making supplies referred to in clause (b) of
\nparagraph 6 of Schedule II
\nAny other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\nCentre
\n2017-18
\nState
\n7. Jurisdiction
\n8. Declaration –
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions
\nspecified for pay<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nspecified for paying tax under section 10.
\n9. Verification
\nI
\nhereby solemnly affirm and declare that the information
\ngiven hereinabove is true and correct to the best of my knowledge and belief and nothing has
\nbeen concealed therefrom.
\nSignature of Authorised Signatory
\nPlace
\nDate
\nName
\nDesignation\/Status
\n1920
\n1. GSTIN
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\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
\nappointed day)
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Details of application filed to pay tax
\nunder section 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 GSTIN\/TIN Name of the Bill\/
\nsupplier
\nInvoic
\nDate Value of VAT
\nStock
\nCentr
\nService Total
\nal
\nTax (if
\ne No.
\nExcise<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nManufacturers, other than
\nmanufacturers of such goods as may be
\nnotified by the Government
\nSuppliers making supplies referred to
\nin clause (b) of paragraph 6 of
\nSchedule II
\n(vi)
\nAny other supplier eligible for
\ncomposition levy.
\n6. Nature of Business
\n7. Date from which withdrawal from composition scheme is sought
\n8. Jurisdiction
\nCentre
\n9. Reasons for withdrawal from composition
\nscheme
\n10. Verification
\nI
\n\u00c3\u00a1\u00c5\u00bd\u00c2\u00a0\u00c3\u00a1\u00c5\u00bd\u00c2\u00a0
\nMM YYYY
\nState
\nhereby solemnly affirm and declare that the information
\ngiven 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 – Stock statement may be furnished separately for availing input tax credit on the
\nstock available on the date preceding the date from which composition option is
\nwithdrawn in FORM GST ITC -01.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nReference No. >
\nTo
\nGSTIN
\nName
\nAddress
\nForm GST CMP-05
\n[See rule 6(4)]
\n>
\nN<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDetails of the show cause
\n2.
\nnotice
\nReference no.
\nDate
\n3.
\nLegal name
\n4.
\nTrade name, if any
\nAddress of the Principal
\n5.
\nPlace of Business
\nReply to the notice
\n6.
\nList
\n7.
\nuploaded
\nof documents
\nVerification
\n8.
\nI
\nhereby solemnly
\naffirm and declare that the information given herein above is
\ntrue and correct to the best of my knowledge and belief and
\nnothing has been concealed therefrom.
\nDate
\nPlace
\nSignature of the Authorised Signatory
\nNote-
\n1. The reply should not be more than 500 characters. In case the same is more than 500
\ncharacters, then it should be uploaded separately.
\n2. Supporting documents, if any, may be uploaded in PDF format.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nReference No. >>
\nTo
\nGSTIN
\nName
\nAddress
\nApplication Reference No. (ARN)
\nForm GST CMP-07
\n[See rule 6(6)]
\nDate-
\nDate –
\nOrder for acceptance\/rejection of reply to show cause notice
\nThis has reference to your reply dated
\nissued vide reference no.
\n– dated
\nfiled in response to the show cause notice
\nYour reply has b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder section 51 and a person required to collect tax at source under section 52 and a
\nperson supplying online information and database access or retrieval services from a
\nplace outside India to a non-taxable online recipient referred to in section 14 of the
\nIntegrated Goods and Services Tax Act, 2017)
\n(i) Legal Name of the Business:
\nPart-A
\nState\/UT-
\nDistrict
\n(As mentioned in Permanent Account Number)
\n(ii) Permanent Account Number:
\n(Enter Permanent Account Number of the Business; Permanent Account Number
\nof Individual in case of Proprietorship concern)
\n(iii) Email Address:
\n(iv) Mobile Number:
\nNote – Information submitted above is subject to online verification before proceeding to fill up Part-B.
\nAuthorised signatory filing the application shall provide his mobile number and email address.
\n1.
\nTrade Name, if any
\nPart-B
\n2.
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship
\n(iii) Hindu Undivided Family
\n(v) Public Limited Company
\n(vii) Government <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii)
\nAny other supplier eligible for composition levy.
\n7.
\nDate of commencement of business
\nDD\/MM\/YYYY
\n8.
\nDate on which liability to register arises
\nDD\/MM\/YYYY
\n9.
\nAre you applying for registration as a casual taxable
\nperson?
\nYes
\nNo
\n10.
\nIf selected 'Yes' in Sr. No. 9, period for which
\nregistration is required
\nFrom
\nTo
\nDD\/MM\/YYY DD\/MM\/YYYY
\nY
\n11.
\nIf selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of
\nregistration
\nSr. No.
\nType of Tax
\n(i)
\nIntegrated Tax
\n(ii)
\nCentral Tax
\n(iii)
\nState Tax
\n(iv)
\nUT Tax
\n(v)
\nCess
\nTotal
\nPayment Details
\nTurnover (Rs.)
\nNet Tax Liability (Rs.)
\nChallan
\nAmount
\nIdentification
\nDate
\nNumber
\n12.
\nAre you applying for registration as a SEZ Unit?
\nYes
\nNo
\n1928
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\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
\nDeveloper?
\nYes
\nNo
\n\u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0082\u00ac\u00c5\u00a1
\n14.
\n15.
\n(i) Select name of SEZ Developer
\n(ii<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHotel and Luxury Tax Registration Number
\nCentral Excise Registration Number
\nService Tax Registration Number
\nCorporate Identify Number\/Foreign Company
\nRegistration Number
\nLimited Liability Partnership Identification
\nNumber\/Foreign Limited Liability Partnership
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n1929
\nIdentification Number
\nImporter\/Exporter Code Number
\nRegistration number under Medicinal and Toilet
\nPreparations (Excise Duties) Act
\nRegistration number under Shops and Establishment Act
\nTemporary ID, if any
\nOthers (Please specify)
\n16.
\n(a) Address of Principal Place of Business
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nTaluka\/Block
\nState
\nLatitude
\n(b) Contact Information
\nFloor No.
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nOffice Telephone number STD
\nOffice Email Address
\nMobile Number
\n(c) Nature of premises
\nOwn
\nLeased
\nRented
\nOffice Fax Number
\nConsent
\nSTD
\nShared
\nOthers (specify)
\n(d) Nature of business activity <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPremises 1
\n(a) Details of Additional Place of Business
\nBuilding No\/Flat No
\nFloor No
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nRoad\/Street
\nDistrict
\nBlock\/Taluka
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nState
\nLatitude
\n(b) Contact Information
\nOffice Email
\nAddress
\nMobile Number
\n(c) Nature of premises
\nOwn
\nLeased
\nRented
\nPIN Code
\nLongitude
\nOffice Telephone number
\nSTD
\nOffice Fax Number
\nSTD
\nConsent
\nShared
\nOthers
\n(specify)
\n(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
\nFactory\/Manufacturing
\nWholesale Business
\nRetail Business
\nWarehouse\/Depot
\nBonded Warehouse
\nSupplier of services
\nOffice\/Sale Office
\nLeasing Business
\nRecipient of goods or
\nservices
\nEOU\/STP\/EHTP
\nWorks Contract
\nExport
\nImport
\nOthers (specify)
\n21. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time
\nDirector\/Members of Managing Committee of Associations\/Board of Trustees etc.
\nParticulars
\nFirst Name
\nMiddle Name
\nLast Na<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBuilding No\/Flat No
\nName of the
\nFloor No
\nRoad\/Street
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n1933
\nPremises\/Building
\nBlock\/Taluka
\nCity\/Town\/Locality\/Village
\nState
\nDistrict
\nPIN Code
\n23. 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 Person
\nDesignation\/Status
\nMobile Number
\nEmail address
\nTelephone No. with STD
\nFirst Name
\nMiddle Name
\nLast Name
\nFAX No. with STD
\n24. State Specific Information
\nProfession Tax Enrolment Code (EC) No.
\nProfession Tax Registration Certificate (RC) No.
\nState Excise License No. and the name of the person in whose name Excise
\nLicense
\nis held
\n(a) Field 1
\n(b) Field 2
\n(c)
\n(d)
\n****
\n(e) Field n
\n25. Document Upload
\nA customized list of documents required to be uploaded (refer rule 8) as per the field values
\nin the form.
\n1934
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n26. Consent
\nI on behalf of the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nManaging Partner are to be submitted)
\n(c) Hindu Undivided Family – 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
\nCommittee (personal details of all members are to be submitted but photos of
\nonly ten members including that of Chairman are to be submitted)
\n(g) Local Authority – Chief Executive Officer or his equivalent
\n(h) Statutory Body – Chief Executive Officer or his equivalent
\n(i) Others Person in Charge
\nConstitution of Business: Partnership Deed in case of Partnership Firm,
\nRegistration Certificate\/Proof of Constitution in case of Society, Trust, Club,
\nGovernment Department, Association of Persons or Body of Individuals, Local
\nAuthority, Statutory Body and Others etc.
\nProof of Principal Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like latest
\nProp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nuploaded.
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook or the relevant page of Bank
\nStatement or Scanned copy of a cancelled cheque containing name of the
\nProprietor or Business entity, Bank Account No., MICR, IFSC and Branch
\ndetails including code.
\nAuthorisation Form:-
\nFor each Authorised Signatory mentioned in the application form,
\nAuthorisation or copy of Resolution of the Managing Committee or Board of
\nDirectors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory) (Details
\n1935
\n1936
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nof Proprietor\/all Partners\/Karta\/Managing Directors and whole time
\nDirector\/Members of Managing Committee of Associations\/Board of Trustees
\netc.)
\nI\/We (name) being (Partners\/Karta\/Managing Directors and whole time
\nDirector\/Members of Managing Committee of Associations\/Board of
\nTrustees etc.) of …… [name of registered person)
\nhereby solemnly affirm and declare th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be verified with Income Tax database.
\n2. Provide E-mail Id and Mobile Number of authorised signatory for verification and
\nfuture communication which will be verified through One Time Passwords to be sent
\nseparately, before filling up Part-B of the application.
\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
\nCommittee of Associations\/Board of Trustees etc. in case the business declares a person
\nas Authorised Signatory.
\n4. The following persons can digitally sign the application for new registration:-
\nConstitution of Business
\nPerson who can digitally sign the
\nProprietorship
\napplication
\nProprietor
\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 Li<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nClass-2 and above.
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability
\nPartnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2
\nand above
\ne-Signature
\nor
\nany other mode as may be notified
\n8. All information related to Permanent Account Number, Aadhaar, Director
\nIdentification Number, Challan Identification Number shall be validated online by the
\nsystem and Acknowledgment Receipt Number will be generated after successful
\nvalidation of all the filled up information.
\n9. Status of the application filed online can be tracked on the common portal by
\nentering Application Reference Number (ARN) indicated on the Acknowledgment.
\n10. No fee is payable for filing application for registration.
\n11. Authorised signatory shall not be a minor.
\n12. Any person having multiple business verticals within a State, requiring a separate
\nregistration for any of its business verticals shall need to apply separately in respect of
\neach of the v<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n:
\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.
\n* Applicable only in case of Casual taxable person and Non Resident taxable person
\n1939
\n1940
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nForm GST REG-03
\n[See rule 9(2)]
\nReference Number:
\nTo
\nDate-
\nName of the Applicant:
\nAddress:
\nGSTIN (if available):
\nApplication Reference No. (ARN):
\nDate:
\nNotice for Seeking Additional Information \/ Clarification \/ Documents
\nrelating to Application for >
\nThis is with reference to your > application
\nfiled vide ARN <> Dated -DD\/MM\/YYYY The Department has examined your
\napplication and is not satisfied with it for the following reasons:
\n1.
\n2.
\n3.
\nwww
\nYou are directed to submit your reply by ………… (DD\/MM\/YYYY)
\n*You are hereby directed to appear before the undersigned on … (DD\/MM\/YYYY)
\nat ……. (HH:MM)
\nIf no response is r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. For new registration, original registration application will be available in editable mode
\nif option 'Yes' is selected in item 7.
\n2.For amendment of registration particulars, the fields intended to be amended will be
\navailable in editable mode if option 'Yes' is selected in item 7.
\n1942
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nForm GST REG-05
\n[See rule 9(4)]
\nReference Number:
\nTo
\nDate-
\nName of the Applicant
\nAddress-
\nGSTIN (if available)
\nOrder of Rejection of Application for
\n1.
\nLegal Name
\n2.
\nTrade Name, if any
\n3.
\nConstitution of
\n4.
\nBusiness
\nAddress of Principal
\nPlace of Business
\n5.
\nDate of Liability
\n6.
\nPeriod of Validity
\n(Applicable only in
\ncase of Non-Resident
\ntaxable person or
\nDD\/MM\/YYYY
\nFrom
\nDD\/MM\/YYYY
\nTo
\nDD\/MM\/YYYY
\nCasual 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 busi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nForm GST REG-07
\n[See rule 12(1)]
\nApplication for Registration as Tax Deductor at source (u\/s 51) or Tax Collector at
\nsource (u\/s 52)
\nPart-A
\nState\/UT-
\nDistrict –
\n(i)
\nLegal Name of the Tax Deductor or Tax Collector( As mentioned in
\nPermanent Account Number\/ Tax Deduction and Collection Account
\nNumber)
\n(ii) Permanent Account Number
\n(Enter Permanent Account Number of the Business; Permanent Account
\nNumber of Individual in case of Proprietorship concern)
\n(iii) Tax Deduction and Collection Account Number
\n(Enter Tax Deduction and Collection Account Number, if Permanent Account
\nNumber is not available)
\n(iv) Email Address
\n(v) Mobile Number
\nNote – Information submitted above is subject to online verification before proceeding to fill up Part-B.
\nPart-B
\n1
\nTrade Name, if any
\n2
\nConstitution of Business (Pl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDistrict
\nLongitude
\nPIN Code
\nOffice Email Address
\nMobile Number
\n(c)
\nNature of possession of premises
\nOwn
\nLeased
\n9.
\nHave you obtained any other
\nregistrations under Goods and
\nSerivces Tax in the same State?
\n10
\nIf Yes, mention Goods and
\nServices Tax Identification
\nNumber
\n11
\n12
\nOffice Telephone number
\nOffice Fax Number
\nRented
\nConsent
\nShared
\nOthers(specify)
\nYes
\nNo
\nIEC (Importer Exporter Code), if
\napplicable
\nDetails of DDO (Drawing and Disbursing Officer) \/ Person responsible for deducting tax\/collecting
\ntax
\nParticulars
\nName
\nFirst Name
\nMiddle Name
\nLast Name
\nFather's Name
\nPhoto
\nDate of Birth
\nMobile Number
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nTelephone No. with STD
\nDD\/MM\/YYYY
\nEmail
\naddress
\nGender
\nDesignation\/Status
\nPermanent Account Number
\nDirector Identification Number (if
\nany)
\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
\nState
\n13. Details of Authorised Signatory
\nCheckbo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nData Repository only for the purpose of authentication.
\n15.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom
\n(Signature)
\nPlace:
\nName of DDO\/ Person responsible for deducting tax\/collecting
\ntax\/Authorised Signatory
\nDate:
\nDesignation
\nList of documents to be uploaded (not applicable to a department or
\nestablishment of the Central Government or State Government or Local Authority
\nor Governmental agencies):-
\nProof of Principal Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of the
\npremises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand Collection Account Number\/Permanent Account Number shall be verified with
\nIncome Tax database.
\n2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) \/
\nPerson responsible for deducting tax\/collecting tax for verification and future
\ncommunication which will be verified through One Time Passwords to be sent
\nseparately, before filling up of the application.
\n3. Person who is acting as DDO\/ Person deducting\/collecting tax can sign the
\napplication.
\n4. The application filed by undermentioned persons shall be signed digitally.
\nDigital Signature required
\nSr. No
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nDigital Signature Certificate (DSC) class 2 and above
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2 and above, e-
\nSignature or any other mode as specified or as may
\nbe <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhearing have been examined. The undersigned is of the opinion that your registration is
\nliable to be cancelled for the following reason(s).
\n1.
\n2.
\nThe effective date of cancellation of registration is >.
\nYou are directed to pay the amounts mentioned below on or before – (date) failing
\nwhich the amount will be recovered in accordance with the provisions of the Act and
\nrules made thereunder.
\n(This order is also available on your dashboard).
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nIntegrated
\ntax
\nCentral
\ntax
\nUT Tax
\nCess
\nState tax
\nSignature
\nName
\nDesignation
\nJurisdiction
\n1.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n1953
\nForm GST REG-09
\n[See rule 13(1)]
\nApplication for Registration of Non Resident Taxable Person
\nPart -A
\nState \/UT –
\nDistrict –
\n(i)
\nLegal Name of the Non-Resident Taxable Person
\n(ii)
\nPermanent Account Number of the Non-Resident Taxable person, if any
\n(iii) Passport number, if Permanent Account Number is not a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntra-
\nInter-State
\nState
\nCentral State
\nTax 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)
\nAddress Line 1
\nAddress Line 2
\nAddress Line 3
\nCountry (Drop Down)
\nZip Code
\nE mail Address
\nTelephone Number
\nAddress of Principal Place of Business in India
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village\/Locality
\nBlock\/Taluka
\nLatitude
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\n7
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nState
\nMobile Number
\nE mail Address
\nPIN Code
\nTelephone Number
\nFax Number with STD
\nDetails of Bank Account in India
\nAccount
\nNumber
\nType of account
\nBank Name
\nBranch
\nAddress
\nIFSC
\n1955
\nDocuments Uploaded
\nA customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best
\nof my knowledge and belief and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProof of Non-resident taxable person:
\nScanned copy of the passport of the Non-resident taxable person with VISA
\ndetails. In case of a business entity incorporated or established outside India,
\nthe application for registration shall be submitted along with its tax
\nidentification number or unique number on the basis of which the entity is
\nidentified by the Government of that country or it's Permanent Account
\nNumber, if available.
\nBank Account related proof:
\nScanned copy of the first page of Bank passbook or the relevant page of Bank
\nStatement or Scanned copy of a cancelled cheque containing name of the
\n1956
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nProprietor or Business entity, Bank Account No., MICR, IFSC and Branch details
\nincluding code.
\nAuthorisation Form:-
\nFor each Authorised Signatory mentioned in the application form,
\nAuthorisation or copy of Resolution of the Managing Committee or
\nBoard of Directors to be filed in the fol<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand all my acts shall be binding on the business.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nDesignation\/Status:
\nInstructions for submission of application for registration as Non-Resident
\nTaxable Person.
\n1. Enter Name of the applicant Non-Resident taxable person as recorded on
\nPassport.
\n2. The applicant shall apply at least Five days prior to commencement of the
\nbusiness at the common portal.
\n3. The applicant needs to provide Email Id and Mobile Number for verification and
\nfuture communication which will be verified through One Time Passwords to be
\nsent separately, before filling up Part-B of the application.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n4. The applicant needs to upload the scanned copy of the declaration signed by the
\nProprietor\/all Partners \/Managing Directors and whole time Director\/Members
\nof Managing Committee of Associations\/Board of Trustees etc. in case the
\nbusiness declares a person as Authorised Signatory.
\n5. The application fil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\naccess or retrieval services from a place outside India to a person in India, other
\nthan a registered person.
\nPart -A
\nState\/UT-
\nDistrict –
\n(1) Legal Name of the person
\n(ii)
\nPermanent 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
\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
\nDetails of Authorised Signatory (shall be resident of India)
\nFirst Name
\nPhoto
\nGender
\nDesignation
\nDate of Birth
\nFather's Name
\nNationality
\nAadhaar, if any
\nMiddle Name
\nAddress of the Authorised Signatory
\nLast Name
\nMale\/Female\/Others
\nDD\/MM\/YYYY
\nAddress line 1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nalong with scanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\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
\nTax Receipt or Municipal 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
\nthe ownership of the premises of the Lessor like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n1960
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n2.
\n3
\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
\nthe premises of the Consenter like Municipal Khata copy or Electricity Bill
\ncopy. For shared properties also, the same documents may be uploaded.
\nProof of:
\nScanned copy of t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nholder) hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed\/ is registered
\nunder 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
\nSignature
\nAcceptance as an authorised signatory
\nI > 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
\n[Name]
\nDate:
\nDesignation\/Status
\nSignature of Authorised
\nPlace
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nForm GST REG-11
\n[See rule 15(1)]
\nApplication for extension of registration period by casual \/ non-resident taxable
\n1. GSTIN
\n2.
\nName (Legal)
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nPeriod of Validity (original)
\nperson
\n6. Period for which extension is requested.
\n7. Turnover Details for the extended period\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nregistration under the Act, and therefore, you are hereby registered on a temporary
\nbasis. The particulars of the business as ascertained from the business premises are
\ngiven as under:
\nDetails of person to whom temporary registration granted
\n1.
\nName and Legal Name, if applicable
\nGender
\n2.
\nFather's Name
\n3.
\nDate of Birth
\n4.
\nAddress of Building No.\/ Flat No.
\n5.
\nthe Person
\n9
\n6.
\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
\nMobile No.
\n7.
\nEmail Address
\n8.
\nOther ID, if any
\n9.
\nMale\/Female\/Other
\nDD\/MM\/YYYY
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n1963
\n(Voter ID No.\/ Passport No.\/Driving License
\nNo.\/ Aadhaar No.\/ Other)
\n10.
\nReasons for temporary registration
\n11.
\nEffective date of registration<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBlock\/Taluka
\nLatitude
\nState
\nContact Information
\nEmail Address
\nFax Number
\n7. Details of Authorised Signatory, if applicable
\nNotification No.
\nDate
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone number
\nMobile Number
\nParticulars
\nName
\nPhoto
\nFirst Name
\nMiddle Name
\nLast name
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nName of Father
\nDate of Birth
\nMobile Number
\nTelephone No.
\nDesignation\/Status
\nDD\/MM\/YYYY
\nGender
\nPermanent Account
\nNumber
\nAre you a citizen of
\nYes\/No
\nIndia?
\nResidential Address
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nTown\/City\/Village
\nBlock\/Taluka
\nEmail address
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case
\nof foreigners)
\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
\n9.
\nDocuments Uploaded
\n1965
\nThe authorised person who is in possession of the documentary evidence (other than UN Body\/
\nEmbassy etc.) shall uploa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nEvery person required to obtain a unique identity number shall submit the
\napplication electronically.
\n\u00c3\u00a2\u00c5\u00a1\u00c2\u00ab Application shall be filed through common portal or registration can be granted
\nsuo-moto by proper officer.
\n\u00c3\u00a2\u00c5\u00a1\u00c2\u00ab The application filed on the common portal is required to be signed
\nelectronically or through any other mode as specified by the Government.
\n\u00c3\u00a2\u00c5\u00a1\u00c2\u00ab The details of the person authorised by the concerned entity to sign the refund
\napplication or otherwise, should be filled up against the “Authorised Signatory
\ndetails” in the application.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nForm GST REG-14
\n[See rule 19(1)]
\nApplication for Amendment in Registration Particulars
\n(For all types of registered persons)
\n1. GSTIN\/UIN
\n2. Name of Business
\n3. Type of registration
\n4. Amendment summary
\nSr. No
\nField Name
\n5. List of documents uploaded
\n(a)
\n(b)
\n(c)
\nEffective Date
\n(DD\/MM\/YYYY)
\nReasons(s)
\n6. Declaration
\nI hereby solemnly affirm and declare t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrequired to apply for fresh registration.
\n5. Any change in the mobile number or the e-mail address of authorised signatory
\nas amended from time to time, shall be carried out only after online verification
\nthrough the common portal.
\n6. All information related to Permanent Account Number, Aadhaar, Director
\nIdentification Number, Challan Identification Number shall be validated online
\nby the system and Application Reference Number (ARN) will be generated after
\nsuccessful validation of necessary field.
\n7. Status of the application can be tracked on the common portal.
\n8.
\nNo fee is payable for submitting application for amendment.
\n9. Authorised signatory shall not be a minor.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nForm GST REG-15
\n[See rule 19(1)]
\nReference Number – >
\nDate –
\nDD\/MM\/YYYY
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n(Name)
\n(Address)
\nRegistration Number (GSTIN\/UIN)
\nApplication Reference No. (ARN)
\nDD\/MM\/YYYY
\nOrder of Amendment
\nDated –
\nThis has reference to your applicati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbusiness leading to change in
\nPermanent Account Number
\no Death of Sole Proprietor
\nOthers (specify)
\n7. In case of transfer, merger of business, particulars of registration of entity in which merged,
\namalgamated, transferred, etc.
\n(i)
\nGoods
\nServices
\nand
\nTax
\nIdentification
\nNumber
\n(ii)
\n(a) Name
\n(Legal)
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n(b)
\nTrade
\nname, if any
\n(iii) Address
\nPrincipal Place of
\nBusiness
\nof Building No.\/ Flat No.
\nName of Premises\/ Building
\nCity\/Town\/Village
\nBlock\/Taluka
\nFloor No.
\nRoad\/Street
\nDistrict
\nLatitude
\nState
\nMobile (with country code]
\nLongitude
\nPIN Code
\nTelephone
\nemail
\nFax Number
\n8.
\nDate from which registration is to be cancelled.
\n9
\nParticulars of last Return Filed
\n(i)
\nTax period
\n1971
\n(ii) Application Reference Number
\n(iii) Date
\n10.
\nAmount of tax payable in respect of inputs\/capital goods held in stock on the effective date of
\ncancellation of registration.
\nInput Tax Credit\/Tax Payable (whichever is
\nInputs
\nDescription
\nInputs contained in se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nalong with relevant documents, on common portal.
\nThe following persons shall digitally sign application for cancellation, as
\napplicable:
\nConstitution of Business
\nProprietorship
\nPerson who can digitally sign the application
\nProprietor
\nManaging\/Authorised Partners
\nPartnership
\nHindu Undivided Family
\nKarta
\nPrivate Limited Company
\nManaging\/Whole-time Directors\/ Chief Executive
\nOfficer
\nPublic Limited Company
\nSociety\/Club\/ Trust\/AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nManaging\/Whole-time Directors\/ Chief Executive
\nOfficer
\nMembers of Managing Committee
\nPerson In charge
\nManaging\/Whole-time Directors\/ Chief Executive
\nOfficer
\nManaging\/Whole-time Directors\/ Chief Executive
\nOfficer
\nDesignated Partners
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nConstitution of Business
\nPerson who can digitally sign the application
\nChief Executive Officer or Equivalent
\nLocal Authority
\nStatutor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnish final return as provided in the Act.
\nThe registered person may also update his contact address and update his
\nmobile number and e mail address.
\nReference No.-
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nRegistration Number (GSTIN\/UIN)
\n[Name]
\n(Address)
\nForm GST REG-17
\n[See rule 22(1)]
\n>
\nShow Cause Notice for Cancellation of Registration
\nWhereas on the basis of information which has come to my notice, it appears that your
\nregistration is liable 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
\nfrom the date of service of this notice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at
\nHH\/MM
\n1973
\n1974
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nIf you fail to furnish a reply within the stipulated date or fail to appear for personal
\nhearing on the appointed date and time, the case will be decided ex parte on the basis of
\navailable records and on merits
\nPlace:
\nDate:
\nSignature
\nDesignation
\nJurisd<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhereas the undersigned has examined your reply and submissions made at the
\ntime of hearing, and is of the opinion that your registration is liable to be cancelled for
\nfollowing reason[s].
\n1.
\n2.
\nThe effective date of cancellation of your registration is >
\nDetermination of amount payable pursuant to cancellation:
\nAccordingly, the amount payable by you and the computation and basis thereof is as
\nfollows:
\nThe amounts determined as being payable above are without prejudice to any amount
\nthat may be found to be payable you on submission of final return furnished by you.
\nYou are required to pay the following amounts on or before (date) failing which
\nthe amount will be recovered in accordance with the provisions of the Act and rules
\nmade thereunder.
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nPlace:
\nDate:
\nSignature
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated Tax Cess
\nDesignation
\nJurisdiction
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nReference No.-
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nName
\nAddress
\nForm GST REG-2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nattachment]
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nFull Name
\n(first name, middle, surname)
\nDesignation\/Status
\nInstructions for submission of application for revocation of cancellation of
\nregistration
\nA person, whose registration is cancelled by the proper officer on his own
\nmotion, may apply for revocation of cancellation of registration, within thirty
\ndays from the date of service of the order of cancellation of registration at the
\ncommon portal No application for revocation shall be submitted if the
\nregistration has been cancelled for the failure to furnish returns unless such
\nreturns are furnished and any amount due as tax in terms of such returns has
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nbeen paid along with any amount payable towards interest, penalty and late <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 23(3)]
\nDate
\nReference Number:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nName of the Applicant\/Taxpayer
\nAddress of the Applicant\/Taxpayer
\nGSTIN
\nApplication Reference No. (ARN):
\nDated
\nShow Cause Notice for rejection of application for revocation of cancellation of
\nregistration
\nThis has reference to your application dated DD\/MM\/YYYY regarding revocation of
\ncancellation of registration. Your application has been examined and the same is liable to
\nbe rejected for the following reasons:
\n1.
\n2.
\n3.
\nYou are hereby directed to furnish a reply to this notice within seven working days
\nfrom the date of service of this notice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at
\nHH\/MM.
\nIf you fail to furnish a reply within the stipulated day or you fail to appear for personal
\nhearing on the appointed date and time, the case will be decided ex parte on the basis of
\navailable records and on merits
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\n1981
\n1982
\nTHE ASSAM GAZETTE, EXTRA<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1983
\n1984
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nTaxpayer Details
\n1. Provisional ID
\n2. Legal Name (As per
\nForm GST REG-26
\n[See rule 24(2)]
\nApplication for Enrolment of Existing Taxpayer
\nPermanent Account Number
\n3. Legal Name (As per
\nState\/Center)
\n4. Trade Name, if any
\n5. Permanent Account Numbe
\nof the Business
\n6. Constitution
\n7. State
\n7A Sector, Circle, Ward, etc. a
\napplicable
\n7B. Center Jurisdiction
\n8. Reason of liability to obtain Registration under earlier law
\nRegistration
\n9. Existing Registrations
\nSr.
\nType of Registration
\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
\n9
\nLimited Liability Partnership
\nIdentification Number\/Foreign Limited
\nRegistration Number
\nDate of Registration
\nTHE ASS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nState
\nLatitude (Optional)
\nContact Information
\nDistrict
\nPIN Code
\nLongitude (Optional)
\n1986
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nOffice Email Address
\nMobile Number
\n11A.Nature of Possession of Premises
\nOffice Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; Shared)
\n11B.Nature of Business Activities being carried out
\nFactory\/Manufacturing
\nWholesale Business
\nRetail Business,
\nWarehouse\/Depot
\nBonded Warehouse
\nService Provision
\n\u00c3\u0090\u00c2\u00be
\nOffice\/Sale
\nOffice
\nLeasing Business
\nService Recipient O
\nEOU\/STP\/EHTP
\nSEZ
\nInput Service Distributor
\n(ISD)
\nWorks Contract \u00c3\u0090\u00c2\u00be
\nOthers (Specify) O
\nAdd More
\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
\nO
\n14. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of
\nManaging Committee<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npopulated with provision to upload relevant document against each entry in the list. (Refer instruction)
\n1988
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n16. Aadhaar Verification
\nI on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and
\nServices Tax Network” to obtain details from UIDAI for the purpose of authentication. “Goods and
\nServices Tax Network” has informed me that identity information would only be used for validating
\nidentity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the
\npurpose of authentication.
\n17. Declaration
\nI, hereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my 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 Applica<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. >
\n2.
\n3.
\nhereby solemnly affirm and declare that > to act
\nas an authorised signatory for the business > for which application for registration is being filed\/is
\nregistered under the Central Goods and Service Tax Act, 2017.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nAll his actions in relation to this business will be binding on me\/us.
\nSignatures of the persons who are Proprietor\/all Partners\/Karta\/Managing Directors
\nand whole time Director\/Members of Managing Committee of Associations\/Board of
\nTrustees etc.
\nS. No.
\n1.
\nFull Name
\nDesignation\/Status
\nSignature
\n1.
\n2.
\nAcceptance as an authorised signatory
\nI > hereby solemnly accord my acceptance to act
\nas authorised signatory for the above referred business and all my acts shall be binding
\non the business.
\nAuthorised Signatory
\nDesignation\/Status
\nDate
\nPlace
\nSignature
\nof
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nInstructions for filing online form
\nEnter your Provisional ID and password as provided by the State\/Commercial
\nTax\/Cent<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDirector\/Members of Managing Committee of Associations\/Board of Trustees
\netc. in case he\/she declares a person as Authorised Signatory as per Annexure
\nspecified. Documents required to be uploaded as evidence are as follows:-
\nPhotographs wherever specified in the Application Form (maximum 10)
\nProprietary Concern – Proprietor
\nPartnership Firm \/ Limited Liability Partnership – Managing\/ Authorised
\nPartners (personal details of all partners is to be submitted but photos of only
\n1989
\n1990
\n2.
\n3.
\n4
\n5
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nten partners including that of Managing Partner is to be submitted)
\nHindu Undivided Family – Karta
\nCompany Managing Director or the Authorised Person
\nTrust – Managing Trustee
\nAssociation of Person or Body of Individual -Members of Managing
\nCommittee (personal details of all members is to be submitted but photos of
\nonly ten members including that of Chairman is to be submitted)
\nLocal <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncopy. For shared properties also, the same documents may be uploaded.
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nOpening page of the Bank Passbook held in the name of the Proprietor \/
\nBusiness Concern – containing the Account No., Name of the Account Holder,
\nMICR and IFSC and Branch details.
\nFor each Authorised Signatory: Letter of Authorisation or copy of Resolution
\nof the Managing Committee or Board of Directors to that effect as specified.
\nAfter submitting information electronic signature shall be required. Following
\nperson can electronically sign application for enrolment:-
\nConstitution of Business
\nProprietorship
\nPerson who can digitally sign the application
\nProprietor
\nManaging\/Authorised Partners
\nPartnership
\nHindu Undivided Family
\nKarta
\nPrivate Limited Company
\nPublic Limited Company
\nManaging\/Whole-time Directors and
\nManaging Director\/Whole Time Director\/
\nChief<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nabove
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability
\nPartnership
\n2.
\nOther than above
\nDigital Signature Certificate class
\n2 and above
\ne-Signature
\nNote: 1. Applicant shall require to register their DSC on common portal.
\n2. e-Signature facility will be available on the common portal for Aadhar holders.
\nAll information related to Permanent Account Number, Aadhaar, Director Identification
\nNumber, Challan Identification Number, Limited Liability Partnership Identification
\n1991
\n1992
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\nNumber shall be online validated by the system and Acknowledgment Reference
\nNumber will be generated after successful validation of all the filled up information.
\nStatus of the online filed Application can be tracked on the common portal.
\n1. Authorised signatory should not be minor.
\n2.
\nNo fee is applicable for filing application for enrolment.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JU<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReference No. –
\n>
\nTo
\nName
\nAddress
\nGSTIN \/ Provisional ID
\nApplication Reference No. (ARN)
\n–
\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
\ntime of hearing, and is of the opinion that your provisional registration is liable to be
\ncancelled for following reason(s).
\n1.
\n2.
\nDetermination of amount payable pursuant to cancellation of provisional
\nregistration:
\nAccordingly, the amount payable by you and the computation and basis thereof is as
\nfollows:
\nYou are required to pay the following amounts on or before (date) failing which the
\namount will be recovered in accordance with the provisions of the Act and rules made
\nthereunder.
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nCentral Tax State<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDD\/MM\/YYYY
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017
\n1997
\nForm GST REG-30
\n[See rule 25]
\nForm for Field Visit Report
\nCenter Jurisdiction (Ward\/Circle\/Zone)
\nName of the Officer:- >
\nDate of Submission of Report:-
\nName of the taxable person
\nGSTIN\/UIN –
\nTask Assigned by:-
\nDate and Time of Assignment of task:-
\nParticulars
\nInput
\nSr. No.
\nDate of Visit
\n1.
\nTime of Visit
\n2.
\nLocation details :
\n3.
\nLatitude
\nNorth Bounded By
\nWest-Bounded By
\nWhether address is
\n4.
\nmentioned in application.
\n5.
\n(i)
\nsame as
\nParticulars of the person available at
\nthe time of visit
\nName
\n(ii) Father's Name
\n(iii Residential Address
\n(iv Mobile Number
\n(v) Designation \/ Status
\n(vi Relationship with taxable person, if
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\napplicable.
\nFunctioning status of the business
\n6.
\nDetails of the premises
\n7.
\n8.
\nOpen Space Area (in sq m.)
\n(approx.)
\nCovered Space Area (in sq m.) –
\n(approx.)
\nFloor on which business premises
\nlocated
\nDocuments verified
\nLongitude
\nSouth Bounded By
\nEast Bounded By
\nY\/N
\nFunctioning Y\/N
\n–
\nYes\/No
\n1998
\n9.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n