The Goa Goods and Services Tax Rules, 2017.
38\/1\/2017-Fin(R&C)(2) Dated:- 21-6-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
Notification
\n38\/1\/2017-Fin(R&C)(2)
\nDated: 21.06.2017
\nIn exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules, namely:-
\nNotification
\n38\/1\/2017-Fin(R&C)(2)
\nIn exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules, namely:-
\nChapter I
\nPreliminary
\n1. Short title, extent and commencement.- (1) These rules may be called the Goa Goods and Services Tax Rules, 2017.
\n(2) They shall come into force with effect from the 22nd day of June, 2017.
\n2. Definitions.- In these rules, unless the context otherwise requires,-
\n(a) ―Act&#<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the same Permanent Account Number. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iled an application for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ine information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as ―the applicant‖) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or subrule (3) or sub-rule (5) of rule 9. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n common portal either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ective from the date of the order granting registration under sub-rule (1). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ectly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n orrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n luding the amount liable to be paid under sub-section (5) of section 29. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion, by any member of the association or persons or authorised signatory thereof; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a Goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rified through electronic = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax invoice for every taxable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n CMP-07, as the case = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n common = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n9. Verification of the application and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ectronically in FORM GST REG-05. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erified through electronic verification code, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rson required to deduct = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nent = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ly = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ication electronically in FORM GST REG- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l place(s) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n show cause, within a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ommon portal within a period = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d under sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n equiring the applicant to show cause as to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n required after the grant of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng a minor or authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n levy) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the date of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rom >> for the following reasons: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rcle, Ward, Unit, etc. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egistered entity) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e applicant for conducting business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entification = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lare that the information given herein above is true and correct to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n city Bill copy. For shared properties also, the same = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to act as authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n respect of authorised representative is optional. Please select your authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ays. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Whether any modification in the application for registration or fields is required.- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ove is subject to online verification before proceeding to fill up Part-B. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n id Rent\/Lease Agreement with any document in support of the ownership of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Liability Partnership = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (i) Legal Name of the Non-Resident Taxable person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n struction) as per the field values = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n IFSC and Branch details including code. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anaging Directors and whole time Director\/Members of Managing Committee of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rised Signatory (shall be resident of India) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any document in support of the ownership of the premises of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Application for extension of registration period by casual\/non-resident taxable person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person, if available = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -14 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n > = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Return Filed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Chief Executive Officer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n D\/MM\/YYYY at HH\/MM If you fail to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the Act and rules made thereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lure to furnish returns unless such returns are = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pointed date and time, the case will be decided ex parte on the basis of available records and on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al Excise Registration Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y only for the purpose of authentication. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing Partner is to be submitted) = = = = = = = =<\/p>\n
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\nProvided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
\n(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
\n(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the st<\/p>\n
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\n4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under subrule (1) of the said rule.
\n(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
\n5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
\n(a) he is neither a casual taxable person nor a non-resident taxable person;
\n(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or receive<\/p>\n
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\n6. Validity of composition levy.- (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
\n(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
\n(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04,<\/p>\n
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\n(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Perma<\/p>\n
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\nProvided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
\nProvided further that every person being an Input Servi<\/p>\n
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\n(5) On receipt of an application under subrule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
\n(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
\n9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
\n(2) Where the application submitted under rule 8 is found to be deficie<\/p>\n
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\n(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
\n(5) If the proper officer fails to take any action,-
\n(a) within a period of three working days from the date of submission of the application; or
\n(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
\n10. Issue of registration certificate.- (1) Subject to the <\/p>\n
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\n(4) Every certificate of registration shall be digitally signed by the proper officer under the Act.
\n(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in subrule (5) of rule 9.
\n11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under subsection (2) of section 25 shall be granted separate registra<\/p>\n
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\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
\n12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG06 within a period of three working da<\/p>\n
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\nProvided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
\n(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
\n(4) The application for registrat<\/p>\n
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\n(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
\n16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12.
\n(2) The registra<\/p>\n
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\n17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
\n18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certi<\/p>\n
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\nProvided that- (a) where the change relates to,-
\n(i) legal name of business;
\n(ii) address of the principal place of business or any additional place(s) of business; or
\n(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
\nwhich does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
\n(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all re<\/p>\n
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\n(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
\n(4) Where the reply furnished under subrule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG-05.
\n(5) If the proper officer fails to take any action,-
\n(a) within a period of fifteen working days from th<\/p>\n
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\nProvided that no application for the cancellation of registration shall be con-sidered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
\n21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
\n(a) does not conduct any business from the declared place of business; or
\n(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.
\n22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a<\/p>\n
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\n(4) Where the reply furnished under subrule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20.
\n(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
\n23. Revocation of cancellation of registra-tion.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that no application for revocation shall be filed, if the registration has been cancelled for the fail<\/p>\n
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\n(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
\n24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either direc<\/p>\n
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\n(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
\n(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG06 shall be made available to the registered person electronically on the common portal.
\n(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisiona<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
\nProvided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
\n(2) Each document including the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
\n(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
\n(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).
\n=============
\nDocument 1Reg. No. G-2\/RNP\/GOA\/32\/2015-2017
\nPanaji, 21st June, 2017 (Jyaistha 31, 1939)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0
\nA
\nRNI No. GOAENG\/2002\/6410
\nSERIES I No. 11
\nOFFICIAL GAZETTE
\nOF
\nGOVERNMENT OF GOA
\nPUBLISHED BY AUTHORITY
\nEXTRAORDINARY
\nNo. 3
\nGOVERNMENT OF GOA
\nDepartment of Finance
\nRevenue & Contro<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand Services Tax Rules, 2017.
\n(2) They shall come into force with effect
\nfrom the 22nd day of June, 2017.
\n2. Definitions. In these rules, unless the
\ncontext otherwise requires,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a) “Act” means the Goa Goods and
\nServices Tax Act, 2017 (Goa Act 4 of 2017);
\n(b) “Form” means a Form appended to
\nthese rules;
\n(c) “section” means a section of the Act;
\n(d) “Special Economic Zone” shall have
\nthe same meaning as assigned to it in
\nclause (za) of section 2 of the Special
\nEconomic Zones Act, 2005 (28 of 2005);
\n(e) words and expressions used herein
\nbut not defined and defined in the Act shall
\nhave the meanings respectively assigned
\nto them in the Act.
\nSuggestions are welcomed on e-mail: dir-gpps.goa@nic.in
\n595
\nSERIES I No. 11
\nChapter II
\nComposition Rules
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n_
\n3. Intimation for composition levy.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1) Any
\nperson who has been granted registration on
\na provisional basis under clause (b) of sub-
\n-rule (1) of rule 24 and who opts to pa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nverification code, on the common portal,
\neither directly or through a Facilitation Centre
\nnotified by the Commissioner, prior to the
\ncommencement of the financial year for which
\nthe option to pay tax under the aforesaid
\nsection is exercised and shall furnish the
\nstatement in FORM GST ITC-03 in accordance
\nwith the provisions of sub-rule (4) of rule 44
\nwithin a period of sixty days from the
\ncommencement of the relevant financial year.
\n(4) Any person who files an intimation
\nunder sub-rule (1) to pay tax under section 10
\nshall furnish the details of stock, including
\nthe inward supply of goods received from
\nunregistered persons, held by him on the day
\npreceding the date from which he opts to pay
\ntax under the said section, electronically, in
\nFORM GST CMP-03, on the common portal,
\n596
\n21ST JUNE, 2017
\neither directly or through a Facilitation Centre
\nnotified by the Commissioner, within a period
\nof sixty days from the date on which the
\noption for composition levy is e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncomply with the following conditions,
\nnamely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a) he is neither a casual taxable person
\nnor a non-resident taxable person;
\n(b) the goods held in stock by him on the
\nappointed day have not been purchased in
\nthe course of inter-State trade or commerce
\nor imported from a place outside India or
\nreceived from his branch situated outside
\nthe State or from his agent or principal
\noutside the State, where the option is
\nexercised under sub-rule (1) of rule 3;
\n(c) the goods held in stock by him have
\nnot been purchased from an unregistered
\nsupplier and where purchased, he pays the
\ntax under sub-section (4) of section 9;
\n(d) he shall pay tax under sub-section (3)
\nor sub-section (4) of section 9 on inward
\nsupply of goods or services or both;
\nSERIES I No. 11
\n_
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n(e) he was not engaged in the
\nmanufacture of goods as notified under
\nclause (e) of sub-section (2) of section 10,
\nduring the preceding financial year;
\n(f) he shall mention the w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupply made thereafter and he shall also file
\nan intimation for withdrawal from the scheme
\nin FORM GST CMP-04 within seven days of
\nthe occurrence of such event.
\n(3) The registered person who intends to
\nwithdraw from the composition scheme shall,
\nbefore the date of such withdrawal, file an
\napplication in FORM GST CMP-04, duly
\nsigned or verified through electronic
\nverification code, electronically on the
\ncommon portal.
\n(4) Where the proper officer has reasons to
\nbelieve that the registered person was not
\neligible to pay tax under section 10 or has
\ncontravened the provisions of the Act or
\nprovisions of this Chapter, he may issue a
\n21ST JUNE, 2017
\nnotice to such person in FORM GST CMP-05
\nto show cause within fifteen days of the
\nreceipt of such notice as to why the option to
\npay tax under section 10 shall not be denied.
\n(5) Upon receipt of the reply to the show
\ncause notice issued under sub-rule (4) from
\nthe registered person in FORM GST CMP-06,
\nthe proper offi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmay be.
\n(7) Any intimation or application for
\nwithdrawal under sub-rule (2) or (3) or denial
\nof the option to pay tax under section 10 in
\naccordance with sub-rule (5) in respect of
\nany place of business in any State or Union
\nterritory, shall be deemed to be an intimation
\nin respect of all other places of business
\nregistered on the same Permanent Account
\nNumber.
\n7. Rate of tax of the composition levy.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d The
\ncategory of registered persons, eligible for
\ncomposition levy under section 10 and the
\nprovisions of this Chapter, specified in
\ncolumn (2) of the Table below shall pay tax
\nunder section 10 at the rate specified in
\ncolumn (3) of the said Table:-
\n597
\nSERIES I No. 11
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n_
\nSl.
\nNo.
\nCategory of registered persons
\n(1)
\n1
\nManufacturers, other than
\nmanufacturers of such goods
\nas may be notified by the
\nGovernment
\nRate of
\ntax
\n(3)
\none per
\ncent.
\ntwo and
\na half per
\n2
\nSuppliers making supplies
\nreferred to in clause (b) of
\npa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nportal, either directly or through a Facilitation
\nCentre notified by the Commissioner:
\na
\nProvided that a person having a unit(s) in a
\nSpecial Economic Zone or being a Special
\nEconomic Zone developer shall make
\nseparate application for registration as a
\nbusiness vertical distinct from his other units
\nlocated outside the Special Economic Zone:
\na
\nProvided further that every person being an
\nInput Service Distributor shall make
\nseparate application for registration as such
\nInput Service Distributor.
\n(2) (a) The Permanent Account Number
\nshall be validated online by the common
\n598
\n21ST JUNE, 2017
\nportal from the database maintained by the
\nCentral Board of Direct Taxes.
\n(b) The mobile number declared under sub-
\n-rule (1) shall be verified through a one-time
\npassword sent to the said mobile number;
\nand
\n(c) The e-mail address declared under sub-
\n-rule (1) shall be verified through a separate
\none-time password sent to the said e-mail
\naddress.
\n(3) On successful verification of the
\nPermanen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napproval. (1) The application shall be
\nforwarded to the proper officer who shall
\nexamine the application and the
\naccompanying documents and if the same are
\nfound to be in order, approve the grant of
\nregistration to the applicant within a period
\nof three working days from the date of
\nsubmission of the application.
\n(2) Where the application submitted under
\nrule 8 is found to be deficient, either in terms
\nSERIES I No. 11
\n_
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nof any information or any document required
\nto be furnished under the said rule, or where
\nthe proper officer requires any clarification
\nwith regard to any information provided in
\nthe application or documents furnished
\ntherewith, he may issue a notice to the
\napplicant electronically in FORM GST REG-03
\nwithin a period of three working days from
\nthe date of submission of the application and
\nthe applicant shall furnish such clarification,
\ninformation or documents electronically, in
\nF<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) If the proper officer fails to take any
\naction,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a) within a period of three working days
\nfrom the date of submission of the
\napplication; or
\n(b) within a period of seven working
\ndays from the date of the receipt of
\nthe clarification, information or documents
\nfurnished by the applicant under
\nsub-rule (2), the application for grant of
\nregistration shall be deemed to have been
\napproved.
\n21ST JUNE, 2017
\n10. Issue of registration certificate.- (1)
\nSubject to the provisions of sub-section (12) of
\nsection 25, where the application for grant of
\nregistration has been approved under rule 9,
\na certificate of registration in FORM GST
\nREG-06 showing the principal place of
\nbusiness and additional place or places of
\nbusiness shall be made available to the
\napplicant on the common portal and a Goods
\nand Services Tax Identification Number
\nshall be assigned subject to the following
\ncharacters, namely:\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a) two characters for the State code;
\n(b) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be made available to him on the
\ncommon portal, within a period of three days
\nafter the expiry of the period specified in sub-
\n-rule (5) of rule 9.
\n11. Separate registration for multiple
\nbusiness verticals within a State or a Union
\nterritory. (1) Any person having multiple
\n599
\nSERIES I No. 11
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n_
\nbusiness verticals within a State or a Union
\nterritory, requiring a separate registration for
\nany of its business verticals under sub-
\n-section (2) of section 25 shall be granted
\nseparate registration in respect of each of the
\nverticals subject to the following conditions,
\nnamely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a) such person has more than one
\nbusiness vertical as defined in clause (18)
\nof section 2;
\n(b) the business vertical of a taxable
\nperson shall not be granted registration to
\npay tax under section 10 if any one of the
\nother business verticals of the same person
\nis paying tax under section 9;
\n(c) all separately<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax in accordance with the provisions of
\nsection 51 or a person required to collect tax
\nat source in accordance with the provisions of
\nsection 52 shall electronically submit an
\napplication, duly signed or verified through
\nelectronic verification code, in FORM GST
\nREG-07 for the grant of registration through
\nthe common portal, either directly or through
\n600
\na
\n21ST JUNE, 2017
\nFacilitation Centre notified by the
\nCommissioner.
\n(2) The
\nproper officer may grant
\nregistration after due verification and issue a
\ncertificate of registration in FORM GST REG-
\n-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
\nany other proceeding under the Act, the
\nproper officer is satisfied that a person to
\nwhom a certificate of registration in FORM
\nGST REG-06 has been issued is no longer
\nliable to deduct tax at source under section
\n51 or collect tax at source under section 52,
\nthe said officer may cancel the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAccount Number, if available.
\n(2) A person applying for registration as a
\nnon-resident taxable person shall be given a
\ntemporary reference number by the common
\nportal for making an advance deposit of tax in
\naccordance with the provisions of section 27
\nand the acknowledgement under sub-rule (5)
\nof rule 8 shall be issued electronically only
\nSERIES I No. 11
\n_
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nafter the said deposit in his electronic cash
\nledger.
\n(3) The provisions of rule 9 and rule 10
\nrelating to the verification and the grant of
\nregistration shall, mutatis mutandis, apply to
\nan application submitted under this rule.
\n(4) The application for registration made by
\na non-resident taxable person shall be signed
\nby his authorised signatory who shall be a
\nperson resident in India having a valid
\nPermanent Account Number.
\n14. Grant of registration to a person
\nsupplying online information and database
\naccess or retrieval services from a place
\noutside India to a non-taxable o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthrough the common portal, either directly or
\nthrough a Facilitation Centre notified by the
\nCommissioner, by such person before the end
\nof the validity of registration granted to him.
\n(2) The application under sub-rule (1) shall
\nbe acknowledged only on payment of
\nthe amount specified in sub-section (2) of
\nsection 27.
\n21ST JUNE, 2017
\n16. Suo moto registration.- (1) Where,
\npursuant to any survey, enquiry, inspection,
\nsearch or any other proceedings under the
\nAct, the proper officer finds that a person
\nliable to registration under the Act has failed
\nto apply for such registration, such officer
\nmay register the said person on a temporary
\nbasis and issue an order in FORM GST REG-12.
\n(2) The registration granted under sub-rule
\n(1) shall be effective from the date of such
\norder granting registration.
\n(3) Every person to whom a temporary
\nregistration has been granted under sub-rule
\n(1) shall, within a period of ninety days from
\nthe date of the grant of such registration,
\nsubmit an applicati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n13, duly signed or verified through electronic
\nverification code, in the manner specified in
\nrule 8 at the common portal, either directly or
\nthrough a Facilitation Centre notified by the
\nCommissioner.
\n(2) The proper officer may, upon
\nsubmission of an application in FORM GST
\n601
\nSERIES I No. 11
\n_
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nREG-13 or after filling up the said form,
\nassign a Unique Identity Number to the said
\nperson and issue a certificate in FORM GST
\nREG-06 within a period of three working days
\nfrom the date of the submission of the
\napplication.
\n18. Display of registration certificate and
\nGoods and Services Tax Identification Number
\non the name board. – (1) Every registered
\nperson shall display his certificate of registra-
\ntion in a prominent location at his principal
\nplace of business and at every additional
\nplace or places of business.
\n(2) Every registered person shall display
\nhis Goods and Services Tax Identification
\nNum<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbusiness; or
\n(iii) addition, deletion or retirement of
\npartners or directors, Karta, Managing
\nCommittee, Board of Trustees, Chief
\nExecutive Officer or equivalent, responsible
\nfor the day to day affairs of the business,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\nwhich does not warrant cancellation of
\nregistration under section 29, the proper
\n602
\n21ST JUNE, 2017
\nofficer shall, after due verification, approve
\nthe amendment within a period of fifteen
\nworking days from the date of the receipt of
\nthe application in FORM GST REG-14 and
\nissue an order in FORM GST REG-15
\nelectronically and such amendment shall take
\neffect from the date of the occurrence of the
\nevent warranting such amendment;
\n(b) the change relating to sub-clause (i)
\nand sub-clause (iii) of clause (a) in any State
\nor Union territory shall be applicable for all
\nregistrations of the registered person
\nobtained under the provisions of this Chapter
\non the same Permanent Account Number;
\n(c) where the change relates to any
\nparticulars other than those spe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperiod of seven working days of the service of
\nthe said notice, as to why the application
\nsubmitted under sub-rule (1) shall not be
\nrejected.
\n(3) The registered person shall furnish a
\nreply to the notice to show cause, issued
\nunder sub-rule (2), in FORM GST REG-04,
\nSERIES I No. 11
\n_
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nwithin a period of seven working days from
\nthe date of the service of the said notice.
\n(4) Where the reply furnished under sub-
\n-rule (3) is found to be not satisfactory or
\nwhere no reply is furnished in response to the
\nnotice issued under sub-rule (2) within the
\nperiod prescribed in sub-rule (3), the proper
\nofficer shall reject the application submitted
\nunder sub-rule (1) and pass an order in FORM
\nGST REG-05.
\n(5) If the proper officer fails to take any
\naction,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a) within a period of fifteen working
\ndays from the date of submission of the
\napplication, or
\n(b) within a period of seven working
\ndays from the date of the receipt of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof thirty days of the occurrence of the event
\nwarranting the cancellation, either directly or
\nthrough a Facilitation Centre notified by the
\nCommissioner:
\nProvided that no application for the
\ncancellation of registration shall be con-
\n21ST JUNE, 2017
\nsidered in case of a taxable person, who has
\nregistered voluntarily, before the expiry of a
\nperiod of one year from the effective date of
\nregistration.
\n21. Registration to be cancelled in certain
\ncases. The registration granted to a person
\nis liable to be cancelled, if the said person,-
\n(a) does not conduct any business from
\nthe declared place of business; or
\n(b) issues invoice or bill without supply
\nof goods or services in violation of the
\nprovisions of this Act, or the rules made
\nthereunder.
\n22. Cancellation of registration.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) Where
\nthe proper officer has reasons to believe that
\nthe registration of a person is liable to be
\ncancelled under section 29, he shall issue a
\nnotice to such person in FORM GST<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n-rule (2) is found to be satisfactory, the proper
\nofficer shall drop the proceedings and pass an
\norder in FORM GST REG-20.
\n(5) The provisions of sub-rule (3) shall,
\nmutatis mutandis, apply to the legal heirs of a
\n603
\nSERIES I No. 11
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n_
\ndeceased proprietor, as if the application had
\nbeen submitted by the proprietor himself.
\n23. Revocation of cancellation of registra-
\ntion. (1) A registered person, whose
\nregistration is cancelled by the proper officer
\non his own motion, may submit an
\napplication for revocation of cancellation of
\nregistration, in FORM GST REG-21, to such
\nproper officer, within a period of thirty days
\nfrom the date of the service of the order of
\ncancellation of registration at the common
\nportal, either directly or through a Facilitation
\nCentre notified by the Commissioner:
\nProvided that no application for revocation
\nshall be filed, if the registration has been
\ncancelled for the failure of the registered
\nperson<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhy the application submitted for revocation
\nunder sub-rule (1) should not be rejected and
\nthe applicant shall furnish the reply within a
\nperiod of seven working days from the date of
\nthe service of the notice in FORM GST
\nREG-24.
\n604
\n21ST JUNE, 2017
\n(4) Upon receipt of the information or
\nclarification in FORM GST REG-24, the proper
\nofficer shall proceed to dispose of the
\napplication in the manner specified in sub-
\nrule (2) within a period of thirty days from the
\ndate of the receipt of such information or
\nclarification from the applicant.
\n24. Migration of persons registered under
\nthe existing law.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) (a) Every person, other
\nthan a person deducting tax at source or an
\nInput Service Distributor, registered under an
\nexisting law and having a Permanent
\nAccount Number issued under the provisions
\nof the Income-tax Act, 1961 (Act 43 of 1961)
\nshall enrol on the common portal by
\nvalidating his e-mail address and mobile
\nnumber, either directly o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthrough electronic verification code, along
\nwith the information and documents specified
\nin the said application, on the common portal
\neither directly or through a Facilitation Centre
\nnotified by the Commissioner.
\nSERIES I No. 11
\n_
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n(b) The information asked for in clause (a)
\nshall be furnished within a period of three
\nmonths or within such further period as may
\nbe extended by the Commissioner in this
\nbehalf.
\n(c) If the information and the particulars
\nfurnished in the application are found, by the
\nproper officer, to be correct and complete, a
\ncertificate of registration in FORM GST REG-
\n-06 shall be made available to the registered
\nperson electronically on the common portal.
\nor
\n(3) Where the particulars or information
\nspecified in sub-rule (2) have either not been
\nfurnished or not found to be correct
\ncomplete, the proper officer shall, after
\nserving a notice to show cause in FORM GST
\nREG-27 and after affording the person
\nconcerned a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration, he may get such verification
\ndone and the verification report along with
\nthe other documents, including photographs,
\nshall be uploaded in FORM GST REG-30 on
\nthe common portal within a period of fifteen
\nworking days following the date of such
\nverification.
\n21ST JUNE, 2017
\n26. Method of authentication.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) All
\napplications, including reply, if any, to the
\nnotices, returns including the details of
\noutward and inward supplies, appeals or any
\nother document required to be submitted
\nunder the provisions of these rules shall
\nbe so submitted electronically with digital
\nsignature certificate or through e-signature as
\nspecified under the provisions of the
\nInformation Technology Act, 2000 (21 of 2000)
\nor verified by any other mode of signature or
\nverification as notified by the Board in this
\nbehalf:
\nperson
\nProvided that a registered
\nregistered under the provisions of the
\nCompanies Act, 2013 (18 of 2013) shall furnish
\nthe documents or application <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsignatory thereof;
\n(f) in the case of any other association, by
\nany member of the association or persons
\nor authorised signatory thereof;
\n605
\nSERIES I No. 11
\n_
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n(g) in the case of a trust, by the trustee
\nor any trustee or authorised signatory
\nthereof; or
\n(h) in the case of any other person,
\nby some person competent to act on
\nhis behalf, or by a person authorised in
\naccordance with
\nprovisions of
\nsection 48.
\nthe
\n21ST JUNE, 2017
\n(3) All notices, certificates and orders
\nunder the provisions of this Chapter shall be
\nissued electronically by the proper officer or
\nany other officer authorised to issue such
\nnotices or certificates or orders, through
\ndigital signature certificate specified under
\nthe provisions of the Information Technology
\nAct, 2000 (21 of 2000).
\nForm GST CMP-01
\n[See rule 3(1)]
\nIntimation to pay tax under Section 10 (composition levy)
\n(Only for persons registered under the existing law migrating on the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(For persons registered under the Act)
\n3.
\nTrade name, if any
\n4. Address of principal place of business
\n606
\nSERIES I No. 11
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n5. Category of registered person
\n(i) Manufacturers, other than manufacturers of such goods as may be
\nnotified by the Government
\n(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of
\nSchedule II
\n(iii) Any other supplier eligible for composition levy
\nFinancial year from which composition scheme is opted
\n6.
\n7. Jurisdiction
\n8.
\nDeclaration –
\nCentre
\nState
\n21ST JUNE, 2017
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions
\nspecified for paying of tax under Section 10.
\nVerification
\n9.
\nI
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and
\nnothing has been concealed therefrom.
\nPlace
\nDate
\nForm GST CMP-03
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\n1. G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nState Tax\/UT Tax
\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 been
\nconcealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nForm GST CMP-04
\n[See rule 6(2)]
\nIntimation\/Application for Withdrawal from Composition Levy
\n1. GSTIN
\n2. Legal name
\n3. Trade name, if any
\n4. Address of principal place of business
\n5. Category of registered person
\n6.
\n(iv) Manufacturers, other than manufacturers of such goods as may be
\nnotified by the Government
\n(v) Suppliers making supplies referred to in clause (b) of paragraph 6 of
\nSchedule II
\n(vi) Any other supplier eligible for composition levy
\nNature of Business
\n7. Date from which withdrawal from composition scheme is sought
\nJurisdiction
\n8.
\nCentre
\n9. Reasons for withdrawal from composition scheme
\nVerification
\n10.
\nI
\nDD MM YYYY
\nState
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservice of this notice.
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You are hereby directed to appear before the undersigned on DD\/MM\/YYYY at HH\/MM.
\nIf you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
\nappointed date and time, the case will be decided ex parte on the basis of available records and on
\nmerits.
\nPlace
\nDate
\nSignature
\nName of Proper Officer
\nDesignation
\nJurisdiction
\nForm GST CMP-06
\n[See rule 6(5)]
\nReply to the notice to show cause
\n1.
\nGSTIN
\n2.
\nDetails of the show cause notice
\nReference No.
\nDate
\n3.
\nLegal name
\n4.
\nTrade name, if any
\n5.
\nAddress of the principal place of business
\n6. Reply to the notice
\n7.
\nList of documents uploaded
\n8.
\nVerification
\nI
\nhereby solemnly affirm and declare that the information
\ngiven herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed
\ntherefrom.
\nDate
\nPlace
\nSignature of the Authorised Signatory
\nNote 1. The reply should not be more than 500 characters. In case the same is more tha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n>
\nor
\nYou have not filed any reply to the show cause notice; or
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You did not appear on the day fixed for hearing.
\nTherefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons:
\nPlace
\nDate
\n>
\nSignature
\nName of Proper Officer
\nDesignation
\nJurisdiction
\nForm GST REG-01
\n[See rule 8(1)]
\nApplication for Registration
\n(Other than a non-resident taxable person, a person required to deduct tax at source under section 51
\nand a person required to collect tax at source under section 52 and a person supplying online
\ninformation and database access or retrieval services from a place outside India to a non-taxable online
\nrecipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
\nPart -A
\nState\/UT –
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00e2\u00e2\u0082\u00ac\u00c2\u00a8
\nDistrict –
\n(i) Legal Name of the Business:
\n(As mentioned in Permanent Account Number)
\n(ii) Permanent Account Number:
\n(Enter Permanent Account Number of the Business; Permanent A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nothers (specify)
\nCentre
\n5. Option for Composition
\n6. Composition Declaration
\nYes
\nNo
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions
\nspecified in the Act or the rules for opting to pay tax under the composition scheme.
\n6.1 Category of Registered Person
\n(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
\nfor which option is not available.
\n(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II.
\n(iii) Any other supplier eligible for composition levy.
\n7. Date of commencement of business
\n8. Date on which liability to register arises
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\nYes
\nNo
\n9. Are you applying for registration as a casual taxable
\nperson?
\nFrom
\nregistration is required
\nDD\/MM\/YYYY
\n10. If selected 'Yes' in Sr. No. 9, period for which
\n11.
\nTo
\nDD\/MM\/YYYY
\nIf selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period
\nof registration
\nS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vi) De-merger
\n(vii) Change in constitution of business
\nIndicate existing registrations wherever applicable
\nRegistration number under Value Added Tax
\nCentral Sales Tax Registration Number
\nEntry Tax Registration Number
\nEntertainment Tax Registration Number
\nHotel and Luxury Tax Registration Number
\nCentral Excise Registration Number
\nService Tax Registration Number
\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(xi) Taxable person supplying through
\ne-Commerce portal
\n(xii) Voluntary Basis
\n(xiii) Persons supplying goods and\/or
\nservices on behalf of other taxable
\nperson(s)
\n(xiv) Others (Not covered above) – Specify
\nCorporate Identify Number\/Foreign Company Registration Number
\nLimited Liability Partnership Identification Number\/
\n\/Foreign Limited Liability Partnership Identification Number
\nImporter\/Exporter Code Number
\nRegistration number under Medicinal and Toilet Preparations (Excise
\nDuties) A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Upto 10 Bank Accounts to be reported)
\nDetails of Bank Account 1
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nBranch Address
\nNote Add more accounts
\nTo be auto-populated (Edit mode)
\n18. Details of the Goods supplied by the Business
\nPlease specify top 5 Goods
\nSr. No.
\nDescription of Services
\nHSN Code (Four digit)
\n(i)
\n(ii)
\n(v)
\n19. Details of Services supplied by the Business
\nPlease specify top 5 Goods
\nSr. No.
\n(i)
\n(ii)
\nDescription of Services
\nHSN Code (Four digit)
\n(v)
\n20. Details of Additional Place(s) of Business
\nNumber of additional places
\nPremises 1
\n(a) Details of Additional Place of Business
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nFloor No.
\nRoad\/Street
\nDistrict
\n613
\nSERIES I No. 11
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nBlock\/Taluka
\nState
\nLatitude
\n(b) Contact Information
\nOffice Email Address
\nMobile Number
\n(c) Nature of premises
\nOwn
\nPIN Code
\nLongitude
\nOffice Telephone number
\nS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of
\nforeigners)
\nFloor No.
\nRoad\/Street
\nDistrict
\nPIN Code
\nZIP code
\nLast Name
\nFirst Name
\nMiddle Name
\nLast Name
\nSERIES I No. 11
\nDate of Birth
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Account Number
\nAre you a citizen of India?
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nDD\/MM\/YYYY
\nYes\/No
\nGender
\nEmail address
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of
\nforeigners)
\n21ST JUNE, 2017
\nResidential Address in India
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nBlock\/Taluka
\nCity\/Town\/Locality\/Village
\nState
\nFloor No.
\nRoad\/Street
\nDistrict
\nPIN Code
\n23. Details of Authorised Representative
\nEnrolment ID, if available
\nProvide following details, if enrolment ID is not available
\nPermanent Account Number
\nAadhaar, if Permanent
\nAccount Number is not
\navailable
\nFirst Name
\nMiddle Name
\nLast Name
\nName of Person
\nDesignation\/Status
\nMobile Number
\nEmail address
\nTelephone<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature
\nPlace:
\nDate:
\nList of documents to be uploaded:
\nName of Authorised Signatory
\nDesignation\/Status….
\n1. Photographs (wherever specified in the Application Form)
\n(a) Proprietary Concern \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Proprietor
\n(b) Partnership Firm\/Limited Liability Partnership
\n–
\nManaging\/Authorised\/Designated Partners
\n(personal details of all partners are to be submitted but photos of only ten partners including that of
\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 Committee (personal
\ndetails of all members are to be submitted but photos of only ten members including that of Chairman
\nare to be submitted)
\n2.
\n(g) Local Authority – Chief Executive Officer or his equivalent
\n(h) St<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndocuments may be uploaded.
\n(d) For rented\/leased premises where the Rent\/lease agreement is not available, an affidavit to that
\neffect along with any document in support of the possession of the premises like copy of Electricity
\nBill.
\n(e) If the principal place of business is located in a Special Economic Zone or the applicant is an
\nSpecial Economic Zone developer, necessary documents\/certificates issued by Government of India
\nare required to be uploaded.
\n616
\nSERIES I No. 11
\n4. Bank Account Related Proof:
\nOFFICIAL GAZETTE – GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nScanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned
\ncopy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account
\nNo., MICR, IFSC and Branch details including code.
\n5. Authorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy of
\nResolutio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsignatory for the above referred business and all my acts shall be binding on the business.
\nSignatory Place:
\nDate:
\nSignature of Authorised
\n(Name)
\nDesignation\/Status:
\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. Provide E-mail Id and Mobile Number of authorised signatory for verification and future
\ncommunication which will be verified through One Time Passwords to be sent separately, before filling
\nup 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 Committee of
\nAssociations\/Board of Trustees etc. in case the business declares<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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:-
\nType of Signature required
\nSr.
\nType of Applicant
\nNo.
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nDigital Signature Certificate (DSC)- Class-2 and
\nabove.
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2 and above
\ne-Signature
\nor
\nany other mode as may be notified
\n8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,
\nChallan Identification Number shall be validated online by the system and Acknowledgment Receipt
\nNumber will be generated a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 said
\nsection.
\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
\n:
\n:
\nGoods and Services Tax Identification Number, if available:
\nLegal Name
\n:
\nTrade Name (if applicable):
\nForm No.
\nForm Description
\n:
\nCenter Jurisdiction
\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.
\nApplicable only in case of Casual taxable person and Non Resident taxable person.
\n*
\nReference Number:
\nTo
\nName of the Applicant:
\nAddress:
\nGSTIN (if available):
\nApplication Reference No. (ARN):
\nForm GS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nYes
\nNo
\n(Tick one)
\n8.
\nAdditional Information
\n9.
\nList of Documents uploaded
\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
\nnothing has been concealed therefrom.
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status:
\nNote:-
\nPlace:
\nDate:
\n1. For new registration, original registration application will be available in editable mode if option
\n'Yes' is selected in item 7.
\n2. For amendment of registration particulars, the fields intended to be amended will be available in
\neditable mode if option 'Yes' is selected in item 7.
\n620
\nSERIES I No. 11
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nForm GST REG-05
\n[See rule 9(4)]
\n21ST JUNE, 2017
\nReference Number:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nName of the Applicant
\nAddress –
\nGSTIN (if available)
\nDate-
\nOrder of Rejection of Application for
\nThis has reference to your <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\n621
\nSERIES I No. 11
\nOFFICIAL GAZETTE – GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nDetails of Additional Places of Business
\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
\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
\nAnnexure A
\nAnnexure B
\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
\nGoods and Services Tax Identification Number
\nLegal Name
\nTrade Name, if any
\nDetails of
\n1.
\nPhoto
\n2.
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\n3.
\nName
\nPhoto
\nDesignation\/Status
\nResident of State
\n4.
\nName
\nPhoto
\nDesignation\/Status
\nResident of State
\nDesignation\/Status
\nResident of State
\n5.
\nName
\nPhoto
\n6.
\nName
\nPhoto
\nDesignation\/Stat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPart -B
\n1. Trade Name, if any
\n2. Constitution 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 Partnership
\n(xv) Others (Please specify)
\n3. Name of the State
\n4. Jurisdiction
\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)
\nDistrict
\nState
\nCentre
\nSector\/Circle\/ Ward \/Charge\/Unit
\netc.
\n5. Type of registration
\n6.
\nTax Deductor \u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00b9 Tax Collector
\nState\/UT
\nGovernment (Centre\/State\/Union Territory)
\nCenter
\nDD\/MM\/YYYY
\n7. Date of liability to deduct\/collect tax
\n8.
\n(a) Address of principal place of business
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nParticulars
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nGender
\nEmail address
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of
\nForeigners)
\nFloor No.
\nLocality\/Village
\nPIN Code
\nFirst Name
\nMiddle Name Last Name
\nDD\/MM\/YYYY
\nGender
\nEmail address
\nDirector Identification
\nNumber (if any)
\nPermanent Account Number
\nAadhaar Number
\nAre you a citizen of India?
\nYes\/No
\nPassport No. (in case of
\nforeigners)
\nResidential Address (Within
\nthe Country)
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nState
\nBlock\/Taluka
\nNote Add more …
\n624
\nFloor No.
\nRoad\/Street
\nDistrict
\nPIN Code
\nSERIES I No. 11
\n14. Consent
\nOFFICIAL GAZETTE – GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nI on behalf of the holder of Aadhar number
\ngive consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
\nauthen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npremises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity
\nBill.
\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.
\n(d) For rented\/leased premises where the Rent\/lease agreement is not available, an affidavit to that
\neffect along with any document in support of the possession of the premises like copy of Electricity Bill.
\n(e) If the principal place of business is located in an Special Economic Zone or the applicant is an
\nSpecial Economic Zone developer, necessary documents\/certificates issued by Government of India are
\nrequired to be uploaded.
\nInstructions for submission of application for registration as Tax Deductor\/Tax Collector.
\n1. Enter name<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 notified.
\n5. All information relating to Permanent Account Number, Aadhaar, Director Identification Number,
\nChallan Identification Number shall be validated online by the system and Acknowledgment Receipt
\nNumber will be generated after successful validation of all the filled information.
\n6. Status of the application filed online can be tracked on the Common portal.
\n7. No fee is payable for filing application for registration.
\n8. Authorised shall not be a minor.
\nReference No.
\nTo
\nForm GST REG-08
\n[See rule 12(3)]
\nDate:
\nName:
\nAddress:
\nApplication Reference No. (ARN) (Reply)
\nDate:
\nOrder of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
\nThis has reference to the show-cause notice issued vide Reference Number dated ……. for
\ncancellation of registration unde<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) Permanent Account Number of the Non-Resident Taxable person, if any
\n(iii) Passport number, if Permanent Account Number is not available
\n(iv) Tax identification number or unique number on the basis of which the entity is
\nidentified by the Government of that country
\n(v) Name of the Authorised Signatory (as per Permanent Account Number)
\n(vi) Permanent Account Number of the Authorised Signatory
\n(vii) Email Address of the Authorised Signatory
\n(viii) Mobile Number of the Authorised Signatory (+91)
\nNote – Relevant information submitted above is subject to online verification, where practicable, before proceeding
\nto fill up Part-B.
\nPart -B
\nDetails of Authorised Signatory (should be a resident of India)
\n1.
\nFirst Name
\nPhoto
\nGender
\nMiddle Name
\nDesignation
\nDate of Birth
\nFather's Name
\nNationality
\nAadhaar
\nAddress of the Authorised signatory
\nLast Name
\nMale\/Female\/Others
\nDD\/MM\/YYYY
\nAddress Line 1
\n2.
\nPeriod for which
\nFrom
\nregistration is required
\nD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin the form
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory
\nDesignation:
\nNote: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with
\nscanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1. Proof 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 copy of Electricity
\nBill.
\n(c) For premises not covered in (a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Authorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy of
\nResolution of the Managing Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor\/all
\nPartners\/Karta\/Managing Directors and whole time Director\/Members of Managing Committee of
\nAssociations\/Board of Trustees etc.) I\/We
\n(name) being (Partners\/Karta\/Managing Directors
\n……….
\nand whole time Director\/Members of Managing Committee of Associations\/Board of Trustees etc.) of
\n(name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution No… dated….. (Copy
\nsubmitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed
\nunder the Act. All his actions in relation to this business will be binding on me\/us.
\nAcceptance as an auth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAssociations\/Board of Trustees etc. in case the business declares a person as Authorised
\nSignatory.
\n5. The application filed by the under-mentioned persons shall be signed digitally:-
\nSr. No.
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nDigital Signature required
\nDigital Signature Certificate (DSC) class 2 and
\nabove
\n629
\nSERIES I No. 11
\n2.
\nForeign Company
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nForeign Limited Liability Partnership
\nOther than above
\n21ST JUNE, 2017
\nDigital Signature Certificate class 2 and above
\ne-Signature
\nor
\nas may be notified
\n6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the
\nsystem and Acknowledgment Receipt Number will be generated after successful validation of all
\nfilled up information.
\n7. Status of the application filed online <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFirst Name
\nMiddle Name
\nLast Name
\nPhoto
\nGender
\nMale\/Female\/Others
\nDesignation
\nDate of Birth
\nFather's Name
\nNationality
\nAadhaar, if any
\nAddress of the Authorised Signatory
\nDD\/MM\/YYYY
\nAddress line 1
\nAddress line 2
\n2. Date of commencement of the online service in India
\nAddress line 3
\nDD\/MM\/YYYY
\n630
\nSERIES I No. 11
\n3.
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nUniform Resource Locators (URLs) of the website through which taxable services are provided:
\n1.
\n2.
\n3…
\n4.
\nJurisdiction
\nCenter
\n5.
\nDetails of Bank Account
\nAccount Number
\nBank Name
\n6.
\nDocuments Uploaded
\n7.
\nType of account
\nBranch Address
\nIFSC
\nA customized list of documents required to be uploaded (refer Instruction) as per the field values in
\nthe form
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been concealed therefrom.
\nI,
\nhereby declare that <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nConsenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
\ndocuments may be uploaded.
\n2. Proof of:
\nScanned copy of the passport of the Non-resident tax payer with VISA details. In case of
\nCompany\/Society\/LLP\/FCNR etc. person who is holding power of attorney with authorisation letter.
\nScanned copy of Certificate of Incorporation if the Company is registered outside India or in India.
\nScanned copy of License is issued by origin country.
\nScanned copy of Clearance certificate issued by Government of India.
\n631
\nSERIES I No. 11
\n3. Bank Account Related Proof:
\nOFFICIAL GAZETTE – GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nScanned copy of the first page of Bank passbook\/one page of Bank Statement
\nOpening page of the Bank Passbook held in the name of the Proprietor\/Business Concern
\ncontaining the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
\n4. Authorisatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1.
\nGSTIN
\n2.
\nName (Legal)
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nPeriod of Validity (original)
\n6.
\nPeriod for which extension is
\nrequested.
\n7.
\nTurnover details for the extended
\nperiod (Rs.)
\nInter-State
\n632
\nFrom
\nDD\/MM\/YYYY
\nFrom
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nDD\/MM\/YYYY
\nTo
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\nEstimated Tax Liability (Net) for the extended period (Rs.)
\nIntra-State
\nCentral Tax
\nState
\nTax
\nUT Integrated
\nTax
\nTax
\nCess
\nSERIES I No. 11
\n8.
\nPayment details
\n9.
\nDate
\nDeclaration –
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nCIN
\nBRN
\n21ST JUNE, 2017
\nAmount
\nI hereby solemnly affirm and declare that the information given herein above is true and correct
\nto the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory:
\nDesignation\/Status:
\nInstructions for submission of application for extension of validity
\n1. The application can be filed online before the expiry<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7.
\nMobile No.
\n8.
\nEmail Address
\n9.
\nOther ID, if any
\n(Voter ID No.\/Passport No.\/Driving License No.\/Aadhaar No.\/Other)
\nMale\/Female\/Other
\nDD\/MM\/YYYY
\n633
\nSERIES I No. 11
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\n10.
\nReasons for temporary registration
\n11.
\nEffective date of registration\/temporary ID
\n12.
\nRegistration No.\/Temporary ID
\n(Upload of Seizure Memo\/Detention Memo\/Any other supporting documents)
\n>
\nSignature
\nPlace:
\nDate:
\n>:
\nDesignation\/Jurisdiction:
\nNote: A copy of the order will be sent to the corresponding Central\/State Jurisdictional Authority.
\nForm GST REG-13
\n[See rule 17(1)]
\nApplication\/Form for grant of Unique Identity Number to UN Bodies\/Embassies\/others
\nState\/Union Territory-
\nPART A
\nDistrict –
\n(i) Name of the Entity
\n(ii) Permanent Account Number of entity, if any (applicable in case of any other
\nperson notified)
\n(iii) Name of the Authorised Signatory
\n(iv) Permanent Account Number of Authorised Signatory
\n(v) Email Address o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPremises\/Building
\nTown\/City\/Village
\nBlock\/Taluka
\nState
\nDistrict
\nPIN Code
\n8.
\nBank Account Details (add more if required)
\nAccount Number
\nIFSC
\nType of Account
\nBank Name
\nBranch Address
\n9.
\n11.
\nPlace:
\nDocuments Uploaded
\nThe authorised person who is in possession of the documentary evidence (other than UN
\nBody\/Embassy etc.) shall upload the scanned copy of such documents including the copy of
\nresolution\/power of attorney, authorising the applicant to represent the entity.
\nOr
\nThe proper officer who has collected the documentary evidence from the applicant (UN
\nBody\/Embassy etc.) shall upload the scanned copy of such documents including the copy of
\nresolution\/power of attorney, authorising the applicant to represent the UN Body\/Embassy etc. in
\nIndia and link it along with the Unique Identity Number generated and allotted to respective UN
\nBody\/Embassy etc.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 19(1)]
\nApplication for Amendment in Registration Particulars
\n(For all types of registered persons)
\n4. Amendment summary
\nSr. No.
\n21ST JUNE, 2017
\nField Name
\nEffective Date (DD\/MM\/YYYY)
\nReasons(s)
\n5. List of documents uploaded
\n(a)
\n(b)
\n6. Declaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory
\nDesignation\/Status
\nInstructions for submission of application for amendment
\n1. Application for amendment shall be submitted online.
\n2. Changes relating to\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2Name of Business, principal place of business, additional place(s) of business
\nand details of Partners or Directors, Karta, Managing Committee, Board of Trustees, Chief Executive
\nOfficer or equivalent, responsible for day to day affairs of the business which does not warrant
\ncancellation of registration, are core fields which shall be approved b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00c3\u0090\u00c2\u00a2\u00c3\u0090\u00c2\u00be
\n(Name)
\n(Address)
\nRegistration Number (GSTIN\/UIN)
\nApplication Reference No. (ARN)
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nForm GST REG-15
\n21ST JUNE, 2017
\n[See rule 19(1)]
\nDate DD\/MM\/YYYY
\nOrder of Amendment
\n–
\nDated DD\/MM\/YYYY
\nThis has reference to your application number dated regarding amendment in registration
\nparticulars. Your application has been examined and the same has been found to be in order. The
\namended certificate of registration is available on your dashboard for download.
\nDate:
\nPlace:
\nForm GST REG-16
\n[See rule 20]
\nApplication for Cancellation of Registration
\n1.
\nGSTIN
\n2.
\nLegal name
\n3.
\nTrade name, if any
\n4.
\nAddress of Principal
\nPlace of Business
\n5.
\nAddress for future
\nBuilding No.\/Flat No.
\nSignature
\nName
\nDesignation
\nJurisdiction
\ncorrespondence
\n(including email, mobile
\ntelephone, fax)
\n6. Reasons for Cancellation
\n(Select one)
\nName of Premises\/Building
\nCity\/Town\/Village
\nBlock\/Taluka
\nLatitude
\nState
\nMobile (with country code)
\nemail
\no Discontinuance\/<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) Tax period
\n(iii) Date
\n10.
\n(ii) Application Reference Number
\nAmount of tax payable in respect of inputs\/capital goods held in stock on the effective date of
\ncancellation of registration.
\n11.
\n638
\nInputs
\nDescription
\nInputs contained in semi-
\nfinished goods
\nInputs contained in
\nfinished goods
\nCapital Goods\/Plant and
\nmachinery
\nTotal
\nDetails of tax paid, if any
\nValue of Stock
\n(Rs.)
\nCentral Tax
\nState
\nTax
\nUT Tax
\nInput Tax Credit\/Tax Payable
\n(whichever is higher) (Rs.)
\nIntegrated
\nTax
\nCess
\nPayment from Cash Ledger
\nSr. No.
\nDebit Entry
\nNo.
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated
\nTax
\nCess
\n1.
\n2.
\nSub-Total
\nPayment from ITC Ledger
\nSr. No.
\nDebit Entry
\nNo.
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated
\nTax
\nCess
\n1.
\n2.
\nSub-Total
\nTotal Amount of Tax Paid
\nSERIES I No. 11
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\n12. Documents uploaded
\n13.
\nVerification
\nI\/We <> hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nbefore the concerned tax authorities. The new entity in which the applicant proposes to amalgamate
\nitself shall register with the tax authority before submission of the application for cancellation. This
\napplication shall be made only after that the new entity is registered.
\nBefore applying for cancellation, please file your tax return due for the tax period in which the
\neffective date of surrender of registration falls.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Status of the Application may be tracked on the common portal.
\n\u00c3\u00a2\u00e2\u00e2\u0080\u009a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date
\nand time, the case will be decided ex parte on the basis of available records and on merits
\nDate:
\nPlace:
\nSignature
\nDesignation
\nJurisdiction
\nForm GST REG-18
\n[See rule 22(2)]
\nReply to the Show Cause Notice issued for cancellation for registration
\n1. Reference No. of Notice
\nDate of issue
\n2.
\nGSTIN\/UIN
\n3.
\nName of business (Legal)
\n4.
\nTrade name, if any
\n5.
\nReply to the notice
\n6.
\nList of documents uploaded
\n7.
\n640
\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
\nnothing has been concealed therefrom.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nSERIES I No. 11
\nReference No. –
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nApplication Reference No. (ARN)
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nForm GST REG-19
\n[See rule 22(3)]
\nDate
\nDa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nPlace:
\nDate:
\nReference No.
\nTo
\nName
\nAddress
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated Tax
\nCess
\nSignature
\nDesignation
\nJurisdiction
\nForm GST REG-20
\n[See rule 22(4)]
\nDate:
\n641
\nSERIES I No. 11
\nGSTIN\/UIN
\nShow Cause Notice No.
\nOFFICIAL GAZETTE – GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\nDate:
\n21ST JUNE, 2017
\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:
\nDate:
\nPlace:
\n>
\nSignature
\nDesignation
\nJurisdiction
\nForm GST REG-21
\n[See rule 23(1)]
\nApplication for Revocation of Cancellation of Registration
\n1
\nGSTIN (cancelled)
\n2
\nLegal Name
\n3
\nTrade Name, if any
\n4
\nAddress
\n(Principal place of business)
\n5
\nCancellation Order No.
\n6
\nReason for can<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 payable in respect of the said returns.
\nSERIES I No. 11
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nAny change in the mobile number or the e-mail address of authorised signatory submitted as
\namended from time to time, shall be carried out only after online verification through the common
\nportal in the manner provided.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Status of the application can be tracked on the common portal.
\nNo fee is payable for filing application for revocation of cancellation.
\nReference No.
\nTo
\nGSTIN\/UIN
\n(Name of Taxpayer)
\n(Address)
\nForm GST REG-22
\n[See rule 23(2)]
\nDate
\nApplication Reference No. (ARN)
\nDate
\nOrder for revocation of cancellation of registration
\nThis has reference to your application dated DD\/MM\/YYYY for revocation of cancellation of
\nregistration. Your applicatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmerits.
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\n643
\nSERIES I No. 11
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\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
\nDate
\n2.
\nApplication Reference No. (ARN)
\n3.
\nGSTIN, if applicable
\n4.
\nInformation\/reasons
\n5.
\nList of documents filed
\n6.
\nVerification
\nI
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my\/our knowledge and belief and
\nnothing has been concealed therefrom.
\nPlace
\nDate
\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
\nSignature of Authorised Signatory
\nGovernment of India
\nForm GST REG-25
\n[See rule 24 (1)]
\nCertificate of Provisional Registration
\n1.
\nProvisional ID
\n2.
\nPermanent
\nAccount Number
\n3.
\nLegal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7 Service Tax Registration Number
\n8
\n00
\n9
\n10
\n11
\nCorporate Identify Number\/Foreign
\nCompany Registration
\nLimited Liability Partnership Identification
\nNumber\/Foreign Limited Liability
\nPartnership Identification Number
\nImport\/Exporter Code Number
\nRegistration under Duty of Excise on
\nMedicinal and Toiletry Act
\n12
\nOthers (Please specify)
\n21ST JUNE, 2017
\nRegistration Number
\nDate of Registration
\n10. Details of Principal Place of Business
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nLatitude
\nFloor No.
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\n645
\nSERIES I No. 11
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nContact Information
\nOffice Email Address
\nMobile Number
\n10A. Nature of Possession of
\nPremises
\nOffice-Telephone
\nNumber
\nOffice Fax No.
\n(Own; Leased; Rented; Consent; Shared)
\n10B. Nature of Business Activities being carried out
\nFactory\/Manufacturing
\nWholesale
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00b9 Retail Business
\nBonded Warehouse
\nService <\/p>\n
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\nHSN Code
\nDescription of Services
\nHSN Code
\nSERIES I No. 11
\nOFFICIAL GAZETTE – GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\n13. Total Bank Accounts maintained by you for conducting Business
\nSr. No.
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nBranch Address
\n14. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of
\nManaging Committee of Associations\/Board of Trustees etc.
\nName
\nName of Father\/Husband
\nDate of
\nDD\/MM\/YYYY
\nGender
\nBirth
\nMobile Number
\nEmail Address
\nTelephone Number
\nIdentity Information
\nDesignation
\nPermanent
\nDirector Identification Number
\nAadhaar Number
\nAccount
\nNumber
\nAre you a citizen of India?
\nPassport Number
\nResidential Address
\nBuilding No.\/Flat No.
\nFloor No.
\nName of the Premises\/Building
\nLocality\/Village
\nState
\n15. Details of Primary Authorised Signatory
\nRoad\/Street
\nDistrict
\nPIN Code
\nName
\nName of Father\/Husband
\nDate of Birth
\nMobile Number
\nTelephone Number
\nIdentity Information
\nDesignation
\nDD\/MM\/YYYY
\nGender
\nEmail Address
\nD<\/p>\n
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\n17. Declaration
\nI, hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been concealed therefrom.
\nName of the Authorised Signatory
\nDigital Signature\/E-Sign
\nPlace
\nDesignation of Authorised Signatory
\nDate
\nInstructions for filing of Application for enrolment
\n1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered
\nunder an existing law and having a Permanent Account Number issued under the Income-tax Act,
\n1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
\nnumber.
\n2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
\nand a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
\nIdentification Number therein, shall be made available to him on the common portal:
\n3. Authorisatio<\/p>\n
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\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\nI > hereby solemnly accord my acceptance to act as authorised
\nsignatory for the above referred business and all my acts shall be binding on the business.
\nSignature of Authorised Signatory
\nDesignation\/Status
\nDate:
\nPlace:
\nInstructions for filing online form
\n\u00e2\u00e2\u0082\u00ac\u00a2 Enter your Provisional ID and password as provided by the State\/Commercial Tax\/Central
\nExcise\/Service Tax Department for login on the GST Portal.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided.
\nThe Email address and Mobile Number would be filled as contact information of the Primary
\nAuthorised Signatory.
\n\u00e2\u00e2\u0082\u00ac\u00a2 E-mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change
\nhis user id and password after first login.
\n\u00e2\u00e2\u0082\u00ac\u00a2 Taxpayer shall require to fill the information required in the application form related details of
\nProprietor\/all Partners\/Karta\/Managing Dir<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHindu Undivided Family-Karta
\nCompany-Managing Director or the Authorised Person
\nTrust-Managing Trustee
\nAssociation of Person or Body of Individual-Members of Managing Committee (personal details
\nof all members is to be submitted but photos of only ten members including that of Chairman is
\nto be submitted)
\nLocal Body-Chief Executive Officer or his equivalent
\nStatutory Body-Chief Executive Officer or his equivalent
\nOthers-Person in Charge
\n2. Constitution of business: Partnership Deed in case of Partnership Firm, Registration
\nCertificate\/Proof of Constitution in case of Society, Trust, Club, Government Department,
\nAssociation of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
\n649
\nSERIES I No. 11
\nOFFICIAL GAZETTE \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d GOVT. OF GOA
\n(EXTRAORDINARY No. 3)
\n21ST JUNE, 2017
\n3.
\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 Re<\/p>\n