The Manipur Goods and Service Tax Rules, 2017
05\/10\/2017-FD(TAX) Dated:- 22-6-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
\nSECRETARIAT: FINANCE DEPARTMENT
\n(EXPENDITURE SECTION)
\nNOTIFICATION
\nImphal, the 22nd June, 2017
\nNo.5\/10\/2017-FD(TAX) :- In exercise of the powers conferred by section 164 of the Manipur Goods and Service Tax Act, 2017 (3 of 2017), the State Government hereby makes the following Rules, namely:-
\n=============
\nDocument 1MANIPUR
\nGAZETTE
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nEXTRAORDINARY
\nPUBLISHED BY AUTHORITY
\nNo. 109
\nImphal, Wednesday, June 28, 2017
\n(Asadha 7, 1939)
\nGOVERNMENT OF MANIPUR
\nSECRETARIAT: FINANCE DEPARTMENT
\n(EXPENDITURE SECTION)
\nNOTIFICATION
\nImphal, the 22nd June, 2017
\nNo.5\/10\/2017-FD(TAX) :- In exercise of the powers conferred by section 164 of the
\nManipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government hereby makes
\nthe following Rules, namely:-
\nChapte<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST CMP-01, duly signed or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s behalf. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion taxable person\u201d on every notice or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion 10 from the date of the option or from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n axable person, a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ally submit an application in Part B of FORM GST REG-01, duly signed or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l address declared in Part = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nWhere an application for registration has been submitted by the applicant after the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ction 10, all other business verticals of the said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , for registration, duly signed or verified through electronic verification code, in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n granted registration, in FORM GST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall, mutatis mutandis, apply to an application submitted under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ubmit an application, duly signed or verified through electronic verification = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder sub-rule (2) of rule 8. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -finished or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n under sub-rule (1) of rule 20 or, as the case may be, the date of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hose specified in clause (a), by an order in FORM GST REG-05, reject the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n igned or verified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in a period of thirty days from the appointed day, at his option, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n where the Karta is absent = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n clare that the aforesaid business shall abide by the conditions and restrictions specified for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \napplicabl = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rictions necessary for availing of the composition scheme under section 10 of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n response to the show cause notice issued vide = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(xiii) Foreign Limited Liability \u00e2\u02dc\u0090 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n more = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u0178 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ential Address = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n affirm and declare that the information given herein above is true and correct to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Khata copy or Electricity Bill copy. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d business and all my acts = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n if the authorised representative is enrolled, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o pay tax under the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uploaded dated. The reply has been examined and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (ix) Unlimited Company = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ber = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n reement is not available, an affidavit to that effect = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation for registration. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ils of Authorised Signatory (should be a resident of India) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent with any document in support of the ownership of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ct. All his actions in relation to this = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n can be tracked on the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se online recipient located in taxable territory and deposit the same with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntact Information = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n portal or registration can be granted suo-moto by proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mation related to Permanent Account Number, Aadhaar, Director Identification Number, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cipal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted Company = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g days from the date of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sions of the Act and rules made thereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax in terms of such returns has been paid along with any amount payable towards = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 24 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dia? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rolment under clause (a), the said person shall be granted registration on a provisional basis = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n id and password after first login. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wn premises – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lted Liability Partnership = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Manipur Goods and Service Tax Rules, 201705\/10\/2017-FD(TAX) Dated:- 22-6-2017 Manipur SGSTGST – StatesManipur SGSTManipur SGSTGOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION Imphal, the 22nd June, 2017 No.5\/10\/2017-FD(TAX) :- In exercise of the powers conferred by section 164 of the Manipur Goods and Service Tax Act, 2017 (3 of 2017), the State Government … Continue reading “The Manipur Goods and Service Tax Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6279","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6279"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6279\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nverified through electronic verification code, on the common portal, either directly or through
\na Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later
\nthan thirty days after the said day, or such further period as may be extended by the
\nCommissioner in this behalf:
\nProvided that where the intimation in FORM GST CMP-01 is filed after the
\nappointed day, the registered person shall not collect any tax from the appointed day but shall
\nissue 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
\npay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an
\nintimation to pay tax under the said section.
\n(3) Any registered person who opts to pay tax under section 10 shall electronically file an
\nintimation in FORM GST CMP-02, duly signed or verified through electronic verification
\n2
\ncode, on the common porta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in
\nany State or Union territory shall be deemed to be intimation in respect of all other places of
\nbusiness registered on the same Permanent Account Number.
\n4. Effective date for composition levy.-(1) The option to pay tax under section 10 shall be
\neffective from the beginning of the financial year, where the intimation is filed under sub-rule
\n(3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said
\nrule.
\n(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
\nregistration to the applicant and his option to pay tax under section 10 shall be effective from
\nthe date fixed under sub-rule (2) or (3) of rule 10.
\n5. Conditions and restrictions for composition levy.-(1) The person exercising the option
\nto pay tax under section 10 shall comply with the following conditions, namely:-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n(f)
\n(g)
\nhe is nei<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsignboard displayed at a prominent place at his principal place of business and
\nat every additional place or places of business.
\n3
\n(2) The registered person paying tax under section 10 may not file a fresh intimation every
\nyear and he may continue to pay tax under the said section subject to the provisions of the
\nAct and these rules.
\n6. Validity of composition levy.- (1) The option exercised by a registered person to pay tax
\nunder section 10 shall remain valid so long as he satisfies all the conditions mentioned in the
\nsaid 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
\nsection 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or
\nthe provisions of this Chapter and shall issue tax invoice for every taxable supply made
\nthereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST
\nCMP-04 within seven days o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe date of the event concerning such contravention, as the case may be.
\n(6) Every person who has furnished an intimation under sub-rule (2) or filed an application
\nfor withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of
\noption has been passed in FORM GST CMP-07 under sub-rule (5), may electronically
\nfurnish at the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs
\nand inputs contained in semi-finished or finished goods held in stock by him on the date on
\nwhich the option is withdrawn or denied, within a period of thirty days from the date from
\nwhich the option is withdrawn or from the date of the order passed in FORM GST CMP-07,
\nas the case may be.
\n(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the
\noption to pay tax under section 10 in accordance with s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson required to deduct tax at source under section 51, a person required to collect tax at
\nsource under section 52 and a person supplying online information and database access or
\nretrieval services from a place outside India to a non-taxable online recipient referred to in
\nsection 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to
\nbe registered under sub-section (1) of section 25 and every person seeking registration under
\nsub-section (3) of section 25 (hereafter in this Chapter referred to as \u201cthe applicant\u201d) shall,
\nbefore applying for registration, declare his Permanent Account Number, mobile number,
\ne-mail address, State or Union territory in Part A of FORM GST REG-01 on the common
\nportal, either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that a person having a unit(s) in a Special Economic Zone or being a Special
\nEconomic Zone developer shall make a separate application for regis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nverified through electronic verification code, along with the documents specified in the said
\nForm at the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued
\nelectronically to the applicant in FORM GST REG-02.
\n5
\n(6) A person applying for registration as a casual taxable person shall be given a
\ntemporary reference number by the common portal for making advance deposit of tax in
\naccordance with the provisions of section 27 and the acknowledgement under sub-rule (5)
\nshall be issued electronically only after the said deposit.
\n9. Verification of the application and approval.-(1)The application shall be forwarded to
\nthe proper officer who shall examine the application and the accompanying documents and if
\nthe same are found to be in order, approve the grant of registration to the applicant wit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nA of FORM GST REG-01.
\n(3)
\nWhere the proper officer is satisfied with the clarification, information or documents
\nfurnished by the applicant, he may approve the grant of registration to the applicant within a
\nperiod of seven working days from the date of the receipt of such clarification or information
\nor documents.
\n(4)
\nWhere no reply is furnished by the applicant in response to the notice issued under
\nsub-rule (2) or where the proper officer is not satisfied with the clarification, information or
\ndocuments furnished, he shall, for reasons to be recorded in writing, reject such application
\nand inform the applicant electronically in FORM GST REG-05.
\n(5)
\nIf the proper officer fails to take any action, –
\n(a) within a period of three working days from the date of submission of the
\napplication; or
\n(b) within a period of seven working days from the date of the receipt of the
\nclarification, information or documents furnished by the applicant under sub-rule (2),
\nthe a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexpiry of thirty days from the date of his becoming liable to registration, the effective date of
\nregistration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or
\nsub-rule (5) of rule 9.
\n(4) Every certificate of registration shall be duly signed or verified through electronic
\nverification code by the proper officer under the Act.
\n(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant
\nshall be communicated the registration number, and the certificate of registration under sub-
\nrule (1), duly signed or verified through electronic verification code, shall be made available
\nto him on the common portal, within a period of three days after the expiry of the period
\nspecified in sub-rule (5) of rule 9.
\n11. Separate registration for multiple business verticals within a State or a Union
\nterritory:- (1) Any person having multiple business verticals<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson shall become ineligible to pay tax under the said section.
\nA registered person eligible to obtain separate registration for business verticals may
\nsubmit a separate application in FORM GST REG-01 in respect of each such vertical.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
\nregistration shall, mutatis mutandis, apply to an application submitted under this rule.
\n7
\n12. Grant of registration to persons required to deduct tax at source or to collect tax at
\nsource.-(1)Any person required to deduct tax in accordance with the provisions of section 51
\nor a person required to collect tax at source in accordance with the provisions of section 52
\nshall electronically submit an application, duly signed or verified through electronic
\nverification code, in FORM GST REG-07 for the grant of registration through the common
\nportal, either directly or through a Facilitation Centre notified by the Commissio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST REG-09, at least five days prior to the commencement of business at the
\ncommon portal either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that in the case of a business entity incorporated or established outside India,
\nthe application for registration shall be submitted along with its tax identification number or
\nunique number on the basis of which the entity is identified by the Government of that
\ncountry or its Permanent Account Number, if available.
\n(2) A person applying for registration as a non-resident taxable person shall be given a
\ntemporary reference number by the common portal for making an advance deposit of tax in
\naccordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of
\nrule 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 relatin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nREG-06, subject to such conditions and restrictions and by such officer as may be notified by
\nthe Central Government on the recommendations of the Council.
\n15. Extension in period of operation by casual taxable person and non-resident taxable
\nperson.-(1) Where a registered casual taxable person or a non-resident taxable person intends
\nto extend the period of registration indicated in his application of registration, an application
\nin FORM GST REG-11 shall be submitted electronically through the common portal, either
\ndirectly or through a Facilitation Centre notified by the Commissioner, by such person before
\nthe end of the validity of registration granted to him.
\n(2)
\nThe application under sub-rule (1) shall be acknowledged only on payment of the
\namount specified in sub-section (2) of section 27.
\n16. Suo moto registration.-(1) Where, pursuant to any survey, enquiry, inspection, search or
\nany other proceedings under the Act, the proper officer finds that<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsub-rule (3).
\n(5)
\nThe Goods and Services Tax Identification Number assigned, pursuant to the
\nverification under sub-rule (4), shall be effective from the date of the order granting
\nregistration under sub-rule (1).
\n9
\n17. Assignment of Unique Identity Number to certain special entities.-(1) Every person
\nrequired to be granted a Unique Identity Number in accordance with the provisions of sub-
\nsection (9) of section 25 may submit an application electronically in FORM GST REG-13,
\nduly signed or verified through electronic verification code, in the manner specified in rule 8
\nat the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2) The proper officer may, upon submission of an application in FORM GST REG-13 or
\nafter filling up the said form, assign a Unique Identity Number to the said person and issue a
\ncertificate in FORM GST REG-06 within a period of three working days from the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncode, electronically in FORM GST REG-14, along with the documents relating to such
\nchange at the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner:
\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;
\nor
\n(iii) addition, deletion or retirement of partners or directors, Karta, Managing
\nCommittee, Board of Trustees, Chief Executive Officer or equivalent, responsible
\nfor the day to day affairs of the business,-
\nwhich does not warrant cancellation of registration under section 29, the proper
\nofficer shall, after due verification, approve the amendment within a period of fifteen
\nworking days from the date of the receipt of the application in FORM GST REG-14
\nand issue an order in FORM GST REG-15 electronically and such amendment shall
\ntake effect from the date of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is
\neither not warranted or the documents furnished therewith are incomplete or incorrect, he
\nmay, within a period of fifteen working days from the date of the receipt of the application in
\nFORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered
\nperson to show cause, within a period of seven working days of the service of the said notice,
\nas to why the application submitted under sub-rule (1) shall not be rejected.
\n(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-
\nrule (2), in FORM GST REG-04, within a period of seven working days from the date of the
\nservice of the said notice.
\n(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no
\nreply is furnished in response to the notice issued under sub-rule (2) within the period
\nprescribed in sub-rule (3), the proper officer<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfinished goods held in stock and of capital goods held in stock on the date from which the
\ncancellation of registration is sought, liability thereon, the details of the payment, if any,
\nmade against such liability and may furnish, along with the application, relevant documents
\nin support thereof, at the common portal within a period of thirty days of the occurrence of
\nthe event warranting the cancellation, either directly or through a Facilitation Centre notified
\nby the Commissioner:
\nProvided that no application for the cancellation of registration shall be considered in
\ncase of a taxable person, who has registered voluntarily, before the expiry of a period of one
\nyear from the effective date of registration.
\n21. Registration to be cancelled in certain cases.-The registration granted to a person is
\nliable to be cancelled, if the said person,-
\n(a) does not conduct any business from the declared place of business; or
\n11
\n(b) issues invoice or bill without supply of goods or s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreply to the show cause issued under, cancel the registration, with effect from a date to be
\ndetermined by him and notify the taxable person, directing him to pay arrears of any tax,
\ninterest or penalty including the amount liable to be paid under sub-section (5) of section 29.
\n(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer
\nshall drop the proceedings and pass an order in FORM GST REG \u201320.
\n(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a
\ndeceased proprietor, as if the application had been submitted by the proprietor himself.
\n23. Revocation of cancellation of registration.-(1) A registered person, whose
\nregistration is cancelled by the proper officer on his own motion, may submit an application
\nfor revocation of cancellation of registration, in FORM GST REG-21, to such proper
\nofficer, within a period of thirty days from t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplication for revocation of cancellation of registration and communicate the same to the
\napplicant.
\n(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule
\n(2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why
\nthe application submitted for revocation under sub-rule (1) should not be rejected and the
\napplicant shall furnish the reply within a period of seven working days from the date of the
\nservice of the notice in form GST REG-24.
\n12
\n(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper
\nofficer shall proceed to dispose of the application in the manner specified in sub-rule (2)
\nwithin a period of thirty days from the date of the receipt of such information or clarification
\nfrom the applicant.
\n24. Migration of persons registered under the existing law.-(1) (a) Every person, other
\nthan a person deducting tax at sour<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthrough electronic verification code, along with the information and documents specified in
\nthe said application, on the common portal either directly or through a Facilitation Centre
\nnotified by the Commissioner.
\n(b) The information asked for in clause (a) shall be furnished within a period of three months
\nor 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
\nofficer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall
\nbe 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
\nfurnished or not found to be correct or complete, the proper officer shall, after serving a
\nnotice to show cause in FORM GST REG-27 and after affording the person concerned a
\nreasonable opportunity of being heard, cancel the provis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubmit an application electronically in FORM GST REG-29 at the common portal for the
\n13
\ncancellation of registration granted to him and the proper officer shall, after conducting such
\nenquiry as deemed fit, cancel the said registration.
\n25. Physical verification of business premises in certain cases.-Where the proper officer is
\nsatisfied that the physical verification of the place of business of a registered person is
\nrequired after the grant of registration, he may get such verification done and the verification
\nreport along with the other documents, including photographs, shall be uploaded in FORM
\nGST REG-30 on the common portal within a period of fifteen working days following the
\ndate of such verification.
\n26. Method of authentication.- (1)All applications, including reply, if any, to the notices,
\nreturns including the details of outward and inward supplies, appeals or any other document
\nrequired to be submitted unde<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfrom India or is mentally incapacitated from attending to his affairs, by any other adult
\nmember of such family or by the authorised signatory of such Karta;
\n(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
\n(d) in the case of a Government or any Governmental agency or local authority, by an
\nofficer authorised in this behalf;
\n(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory
\nthereof;
\n(f) in the case of any other association, by any member of the association or persons or
\nauthorised signatory thereof;
\n(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
\n(h) in the case of any other person, by some person competent to act on his behalf, or by a
\nperson 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
\nelectronically by the proper office<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npayment of tax under section 10.
\n9. Verification
\nI
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and nothing
\nhas been concealed there from.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation Status
\n15
\nForm GST CMP -02
\n[See rule 3(2)]
\nIntimation to pay tax under section 10 (composition levy)
\n(For persons registered under the Act)
\n1. GSTIN
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Category of Registered Person .
\n(i)
\n(ii)
\n(iii)
\nManufacturers, other than manufacturers of such goods as
\nmay be notified by the Government
\nSuppliers making supplies referred to in clause (b) of
\nparagraph 6 of Schedule II
\nAny other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\n7. Jurisdiction
\n8. Declaration –
\nCentre
\nState
\nI hereby decl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ne)
\n1
\n2
\n3
\n4
\n5
\n7
\n8
\n9
\n10
\n1
\n27
\n8. Stock of purchases made from unregistered person under the existing law
\nSr. No
\nName of the
\nunregistered
\nperson
\nAddress
\nBill\/
\nInvoice
\nNo
\nDate
\nValue of
\nStock
\nVAT
\nCentral
\nExcise
\nService
\nTax (if
\napplicabl
\nTotal
\ne
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n.
\n1
\n2
\nTotal
\n9. Details of tax
\npaid
\nDescription
\nCentral Tax
\nState Tax \/
\nUT Tax
\nAmount
\n9
\nDebit entry no.
\n17
\nI
\n10. Verification
\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
\n18
\nForm GST \u2013 CMP-04
\n–
\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
\n(i)
\n(ii)
\n(iii)
\nManufacturers, other than manufacturers
\nof such goods as may be notified by the
\nGovernment
\nSuppliers making supplies refer<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe Act. I therefore propose to deny the option to you to pay tax under the said section for the
\nfollowing reasons: –
\n1
\n2
\n3
\n\u00e2\u02dc\u0090 You are hereby directed to furnish a reply to this notice within fifteen working days from the date of
\nservice of this notice.
\n\u00e2\u02dc\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
\nJurisdiction
\nPlace
\nDate
\nSignature
\nName of Proper Officer
\nDesignation
\n20
\n20
\nForm GST CMP – 06
\n[See rule 6(5)]
\nReply to the notice to show cause
\n1.
\nGSTIN
\nDetails of the show cause
\n2.
\nnotice
\nLegal name
\n3.
\n4.
\n5.
\nTrade name, if any
\nAddress of the Principal
\nPlace of Business
\nReply to the notice
\n6.
\nReference no.
\nDate
\n7.
\nList of documents uploaded
\nVerification
\n8.
\nI
\nhereb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nYour reply has been examined and the same has not been found
\nto be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied
\nwith effect from > for the following reasons:
\n>
\nor
\nYou have not filed any reply to the show cause notice; or
\nYoid 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:
\n>
\nSignature
\nDate
\nPlace
\nName of Proper Officer
\nDesignation
\nJurisdiction
\n22
\n22
\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
\nonline recipient referred to in section 14 of the Integrated Goods and Services Tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPartnership
\n(xiv) Foreign Company Registered (in India)
\n\u00e2\u02dc\u0090
\n\u00ce\u00a0
\n(xv) Others (Please specify)
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\n3.
\nName of the State
\n4.
\nJurisdiction
\nState
\nDistrict
\nCentre
\nSector, Circle, Ward, Unit, etc.
\nothers (specify)
\n23
\n5.
\nOption for Composition
\nYes
\n\u00e2\u02dc\u0090
\nNo
\n\u00e2\u02dc\u0090
\n6.
\nComposition Declaration
\nI h by declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or
\nthe rules for opting to pay tax under the composition scheme.
\n6.1 Category of Registered Person
\n(i)
\nManufacturers, other than manufacturers of such goods as may be notified by the
\nGovernment for which option is not available
\n(ii)
\nSuppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
\n(iii)
\nAny other supplier eligible for composition levy.
\n7.
\nDate of commencement of business
\nDD\/MM\/YYYY
\n8.
\nDate on which liability to register arises
\nDD\/MM\/YYYY
\n9.
\nAre you applying for registration as a casual taxable
\nperson?
\nYes
\nNo
\n10.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistered persons
\n(ix) Input Service Distributor
\n(x) Person liable to pay tax u\/s 9(5)
\n(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce
\nin the ownership of business
\n(if transferee is not a registered entity)
\n(v) Death of the proprietor
\n(if the successor is not a registered entity)
\n(vi) De-merger
\n(vii) Change in constitution of business
\nIndicate existing registrations wherever applicable
\nRegistration number under Value Added Tax
\nportal
\n(xii) Voluntary Basis
\n(xiii) Persons supplying goods and\/or services on
\nbehalf of other taxable person(s)
\n(xiv) Others (Not covered above) \u2013 Specify
\nCentral Sales Tax Registration Number
\nEntry Tax Registration Number
\nEntertainment Tax Registration Number
\nHotel and Luxury Tax Registration Number
\nCentral Excise Registration Number
\nService Tax Registration Number
\nCorporate Identify Number\/Foreign Company Registration
\nNumber
\nLimited Liability Partnership Identification Number\/Foreign
\nLimited Liabil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExport
\n\u00e2\u02dc\u0090
\nOthers (Specify)
\n\u00e2\u02dc\u0090
\n17. Details of Bank Accounts (s)
\nTotal number of Bank Accounts maintained by the applicant for conducting
\nbusiness
\n(Upto 10 Bank Accounts to be reported)
\nDetails of Bank Account 1
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nTo be auto-populated (Edit mode)
\nBranch Address
\nNote Add more accounts
\n–
\n18. Details of the Goods supplied by the Business
\nPlease specify top 5 Goods
\nSr.
\nDescription of Goods
\nHSN Code (Four digit)
\nNo.
\n(i)
\n(ii)
\n(v)
\n19. Details of Services supplied by the Business.
\nPlease specify top 5 Services
\nSr. No.
\n(i)
\n(ii)
\nDescription of Services
\n26
\n26
\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
\nBlock\/Taluka
\nState
\nLatitude
\n(b) Contact Information
\nOffice Email Address
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nMobile Number
\n(c) Nature of premises\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nState
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nCountry (in case of foreigner
\nonly)
\nZIP code
\n22. Details of Authorised Signatory
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nParticulars
\nName
\nPhoto
\nFirst Name
\nMiddle Name
\nLast Name
\nName of Father
\n28
\nEmail address
\nDate of Birth
\nDD\/MM\/YYYY Gender
\nMobile Number
\nTelephone No. with
\nSTD
\nDesignation\/Status
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPermanent Account
\nNumber
\nAre you a citizen of
\nYes\/No
\nIndia?
\nPassport No. (in case of
\nforeigners)
\nResidential Address in India
\nBuilding No\/Flat No
\nName of the
\nPremises\/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\n<\/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:
\nName of Authorised Signatory
\nDesignation\/Status….
\n30
\nList of documents to be uploaded:-
\n1.
\n2.
\n3.
\n4
\n5
\nPhotographs (wherever specified in the Application Form)
\n(a) Proprietary Concern – Proprietor
\n(b)
\nPartnership Firm
\nLimited Liability Partnership
\nManaging\/Authorised\/Designated Partners (personal details of all partners are to
\nbe submitted but photos of only ten partners including that of Managing Partner
\nare to be submitted)
\n(c) Hindu Undivided Family \u2013 Karta
\n(d) Company – Managing Director or the Authorised Person
\n(e) Trust – Managing Trustee
\n(f) Association of Persons or Body of Individuals -Members of Managing
\nCommittee (personal details of all members are to be submitted but photos of only
\nten members including that of Chairman are to be submitted)
\n(g) Local Authority – Chief Executive Officer o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFor shared properties also, the same documents may be uploaded.
\n(d) For rented\/leased premises where the Rent\/lease agreement is not available, an
\naffidavit to that effect along with any document in support of the possession of the
\npremises like copy of Electricity Bill.
\n(e) If the principal place of business is located in a Special Economic Zone or the
\napplicant is an Special Economic Zone developer, necessary
\ndocuments\/certificates issued by Government of India are required to be uploaded.
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook orthe relevant page of Bank
\nStatement or Scanned copy of a cancelled cheque containing name of the
\nProprietor or Business entity, Bank Account No., MICR, IFSC and Branch details
\nincluding code.
\nAuthorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or
\ncopy of Resolution of the Managing Committee or Board of Directors to be filed
\nin the follow<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be binding on the business.
\nSignature
\n(Name)
\nDate:
\nof
\nDesignation\/Status:
\nAuthorised
\nSignatory
\nPlace:
\n32
\n32
\n1.
\nInstructions for submission of Application for Registration.
\nEnter name of person as recorded on Permanent Account Number of the Business. In case of
\nProprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account
\nNumber of the proprietor. Permanent Account Number shall be verified with Income Tax database.
\n2.
\nProvide 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
\nfilling up Part-B of the application.
\n3. Applicant need to upload scanned copy of the declaration signed by the Proprietor\/all
\nPartners\/Karta\/Managing Directors and whole time Director\/Members of Managing Committee of
\nAssociations\/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
\n4. The fol<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\notherwise provide details of such person.
\n6. State specific information are relevant for the concerned State only.
\n7. Application filed by undermentioned persons shall be signed digitally:-
\nSr. No Type of Applicant
\nType of Signature required
\n33
\nSr. No
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability
\nPartnership
\nType of Signature required
\nDigital Signature Certificate (DSC)-
\nClass-2 and above.
\n2.
\nOther than above
\nDigital Signature Certificate class 2
\nand above
\ne-Signature
\nor
\nany other mode as may be notified
\n8. All information related to Permanent Account Number, Aadhaar, Director 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 up information.
\n9. Status of the applica<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsaid section.
\n34
\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:
\nGoods and Services Tax Identification Number, if available :
\nLegal Name
\nTrade Name (if applicable):
\nForm No.
\nForm Description:
\n:
\nCenter Jurisdiction
\nState Jurisdiction:
\nFiled by
\nTemporary reference number (TRN), if any:
\nPayment details*: Challan Identification Number
\n: Date
\n: Amount
\nIt is a system generated acknowledgement and does not require any signature.
\n* Applicable only in case of Casual taxable person and Non Resident taxable
\nperson
\n35
\nForm GST REG-03
\n[See rule 9(2)]
\nDate-
\nReference Number:
\nTo
\nName of the Applicant:
\nAddress:
\nGSTIN (if available):
\nApplication Reference No. (ARN):
\nNotice for Seeking Additional Information \/ Clarification \/ Documents
\nrelating to Application for >
\nDate:
\nDated
\nThis is with reference to your > applic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10.
\nI
\nVerification
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and nothing has
\nbeen concealed therefrom.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status:
\nNote:-
\n1. For new registration, original registration application will be available in editable mode if option 'Yes' is
\nselected in item 7.
\n2.For amendment of registration particulars, the fields intended to be amended will be available in editable
\nmode if option 'Yes' is selected in item 7.
\n37
\nForm GST REG-05
\nReference Number:
\n\u00ce\u00a4\u00ce\u00bf
\nName of the Applicant
\nAddress –
\nGSTIN (if available)
\n[See rule 9(4)]
\nDate-
\nOrder of Rejection of Application for <\/p>\n
\nThis has reference to your reply filed vide ARN
\nsame has not been found to be satisfactory for the following reasons:
\n1.
\n2.
\n3.
\nOr
\n… Therefore, your application is rejected in accordance with the provisions of the Act.
\n……..<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\n123 :
\nAnnexure A
\n40
\nAnnexure B
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGoods and Services Tax Identification Number
\nLegal Name
\nTrade Name, if any
\nDetails of
\n1.
\n2.
\n3.
\n4.
\n5.
\n6.
\n7.
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\nName
\nPhoto
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nPhoto
\nResident of State
\nName
\nPhoto
\nDesignation\/Status
\nResident of State
\nPhoto
\nPhoto
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\n8.
\nPhoto
\nName
\n9.
\n10.
\n41
\nPhoto
\nPhoto
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\n42
\nForm GST REG-07
\n[See rule 12(1)]
\nApplication for Registration as Tax Deductor at sourc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00e2\u02dc\u0090
\n(x) Limited Liability Partnership
\n(xi) Local Authority
\n\u00e2\u02dc\u0090
\n(xii) Statutory Body
\n(xiii) Foreign Limited Liability
\nPartnership
\n\u00e2\u02dc\u0090
\n(xiv) Foreign Company Registered (in India)
\n(xv) Others (Please specify)
\n\u00e2\u02dc\u0090
\n3
\nName of the State
\n=
\n4
\nJurisdiction –
\nState
\nDistrict
\nCentre
\nSector\/Circle\/Ward \/Charge\/Unit
\netc.
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\n5
\n6.
\nType of registration
\nGovernment (Centre \/ State\/Union Territory)
\nTax Deductor
\nTax Collector
\nCenter
\nState\/UT
\n7.
\nDate of liability to deduct\/collect tax
\nDD\/MM\/YYYY
\n8.
\n(a) Address of principal place of business
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nLatitude
\n43
\nFloor No.
\nRoad\/Street
\nDistrict
\nState
\nLongitude
\nPIN Code
\n(b) Contact Information
\nOffice Email Address
\nOffice Telephone number
\nMobile Number
\n(c)
\nNature of possession of premises
\nOffice Fax Number
\nOwn
\nLeased
\n9.
\nHave you obtained any other
\nRented
\nConsent
\nYes
\nShared
\nNo
\nOthers(specify)
\nregistrations und<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAre you a citizen of India? Yes\/No
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of
\nforeigners)
\nResidential Address (Within the Country)
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nState
\nBlock\/Taluka
\nNote Add more…
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\n14.
\nConsent
\nI on behalf of the holder of Aadhar number
\n give consent
\nto “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods
\nand Services Tax Network” has informed me that identity information would only be used for validating identity of
\nthe Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
\n15.
\n45
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom
\nPlace:Name of DDO\/Person responsible for deducting tax\/collecting ta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nalong 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 Special
\nEconomic Zone developer, necessary documents\/certificates issued by Government of India are required to
\nbe uploaded.
\nInstructions for submission ofapplication for registration as Tax Deductor\/Tax Collector.
\n1. Enter name of Tax Deductor\/Tax Collector as recorded on Tax Deduction and Collection Account Number\/
\nPermanent Account Number of the Business. Tax Deduction and Collection Account Number\/Permanent
\nAccount Number shall be verified with Income Tax database.
\n2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) \/ Person responsible for
\ndeducting tax\/collecting tax for verification and future communication which will be verified through One Time
\nPasswords to be sent separately, before filling up of the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8. Authorised shall not be a minor.
\nReference No
\n\u00ce\u00a4\u00ce\u00bf
\nName:
\nAddress:
\n47
\nForm GST REG-08
\n[See rule 12(3)]
\nDate:
\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 cancellation of
\nregistration under the Act.
\nWhereas no reply to show cause notice has been filed; or
\nWhereas on the day fixed for hearing you did not appear; or
\nWhereas your reply to the notice to show cause and submissions made at the time of hearing have been
\nexamined. The undersigned is of the opinion that your registration is liable to be cancelled for the following
\nreason(s).
\n1.
\n2.
\nThe effective date of cancellation of registration is >.
\nYou are directed to pay the amounts mentioned below on or before – (date) failing which the amount will be
\nrecovered in accordance with the provisions of the Act and rules made thereunder.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nAddress Line 2
\nAddress line 3
\nPeriod for which registration
\nFrom
\nTo
\ni
\n2.
\nis required
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\n49
\n49
\nEstimated Turnover(Rs.)
\nEstimated Tax Liability (Net) (Rs.).
\n3
\nTurnover Details
\nIntra-State Inter-State
\nCentral State
\nTax Tax
\nUT Tax
\nIntegrated Tax Cess
\nAddress of Non-Resident taxable person in the Country of Origin
\n(In case of business entity – Address of the Office)
\nAddress Line 1
\nAddress Line 2
\nAddress Line 3
\nCountry (Drop Down)
\nZip Code
\nE mail Address
\nTelephone Number
\nAddress of Principal Place of Business in India
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village\/Locality
\nBlock\/Taluka
\nLatitude
\nState
\nMobile Number
\nE mail Address
\nDetails of Bank Account in India
\nAccount
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of
\nElectricity Bill.
\n(c) For premises not covered in (a) and (b) above –
\nA copy of the Consent Letter with any document in support of the ownership of the premises of
\nthe Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
\nsame documents may be uploaded.
\nProof of Non-resident taxable person:
\nScanned copy of the passport of the Non-resident taxable person with VISA details. In case of a
\nbusiness entity incorporated or established outside India, the application for registration shall be
\nsubmitted along with its tax identification number or unique number on the basis of which the
\nentity is identified by the Government of that country or it's Permanent Account Number, if
\navailable.
\nBank Account related proof:
\nScanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
\nScanned <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbusiness will be binding on me\/ us.
\nSignature
\nof the person competent to sign
\nName:
\nDesignation\/Status:
\n(Name of the proprietor\/Business Entity)
\nAcceptance as an authorised signatory Acceptance as an authorised signatory
\nI > hereby solemnly accord my acceptance to act as
\nauthorised signatory for the above referred business and all my acts shall be binding on the
\nbusiness.
\nSignature of Authorised Signatory
\nPlace:
\nDate:
\nDesignation\/Status:
\n51
\nInstructions for submission of application for registration as Non-Resident Taxable Person.
\n1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
\n2. The applicant shall apply at least Five days prior to commencement of the business at the common
\nportal.
\n3. The applicant needs to provide Email Id and Mobile Number for verification and future communication
\nwhich will be verified through One Time Passwords to be sent separately, before filling up Part-B of
\nthe application.
\n4. The app<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8. No fee is payable for filing application for registration
\n9. Authorised signatory shall be an Indian national and shall not be a minor.
\n1.
\n52
\nForm GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base
\naccess or retrieval services from a place outside India to a person in India, other than a
\nregistered person.
\n(i) Legal Name of the person
\nPart-A
\nState\/UT-
\nDistrict-
\n(ii) Permanent Account Number of the person, if any
\n(iii) Tax identification number or unique number on the basis of which the entity is identified by
\nthe Government of that country
\n(iv) Name of the Authorised Signatory
\n(v) Permanent Account Number of the Authorised Signatory
\n(vi) Email Address of the Authorised Signatory
\n(vii) Mobile Number of the Authorised Signatory (+91)
\nNote-Relevantinformation submitted above is subject to online verification, where practicable, before
\nproceeding to fill up Part-B.
\nPart-B
\nDetails of Authorise<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGovernment of India.
\nSignature
\nPlace:
\nDate:
\nName of Authorised Signatory:
\nDesignation:
\nNote: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
\nthe passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\n2.
\n3
\n3
\nProof of Place of Business in India:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent\/Lease Agreement with any document in support of the ownership of the
\npremises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
\nElectricity Bill.
\n(c) For premises not covered in (a) and (b) above-
\nA copy of the Consent Letter with any document in support of the ownership of the premises of the
\nConsenter like Municipal Khata copy <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly
\naffirm and declare that > to act as an authorised signatory for
\nthe business > for which application for registration is being filed\/ is
\nregistered under the Goods and Service Tax Act, 20_.
\nAll his actions in relation to this business will be binding on me\/us.
\nSignatures of the persons who is in charge.
\nS. No.
\n1.
\nFull Name
\nDesignation\/Status Signature
\nAcceptance as an authorised signatory
\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.
\n(Name)
\nDate:
\nDesignation\/Status
\nSignature of Authorised Signatory Place
\n55
\nForm GST REG-11
\n[See rule 15(1)]
\nApplication for extension of registration period by casual\/non-resident taxable person
\n1. GSTIN
\n2. Name (Legal)
\n3. Trade Name, if any
\n2345
\nAddress
\nPeriod of Validity (original)
\n6. Period f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n56
\nForm GST REG-12
\n[See rule 16(1)]
\nDate:
\nOrder of Grant of Temporary Registration\/ Suo Moto Registration
\nWhereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
\ntherefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
\nbusiness premises are given as under:
\nDetails of person to whom temporary registration granted
\nName and Legal Name, if applicable
\n1.
\nGender
\n2.
\nFather's Name
\n3.
\nDate of Birth
\n4.
\nAddress
\n5.
\nthe Person
\nof Building No.\/ Flat No.
\nFloor No.
\nName of Premises\/Building
\nRoad\/Street
\nTown\/City\/Locality\/ Village
\nBlock \/ Taluka
\nDistrict
\nState
\nPIN Code
\nPermanent Account Number of the person, if
\n6.
\navailable
\nMobile No.
\n7.
\nEmail Address
\n8.
\nOther ID, if any
\n9.
\n(Voter ID No.\/ Passport No.\/Driving License No.\/
\nAadhaar No.\/ Other)
\n10.
\nReasons for temporary registration
\nMale\/Female\/Other
\nDD\/MM\/YYYY
\n57
\nEffective date of registration\/temporary ID
\n11.
\nRegistration No.\/Tempo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nEmail Address
\nFax Number
\n7. Details of Authorised Signatory, if applicable
\nLongitude
\nPIN Code
\nTelephone number
\nMobile Number
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nEmail address
\nTelephone No.
\nDesignation\/Status
\nPermanent Account Number
\n59
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nAre you a citizen of India?
\nYes\/No
\nPassport No. (in case of
\nforeigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the
\nPremises\/Building
\nTown\/City\/Village
\nBlock\/Taluka
\nRoad\/Street
\nDistrict
\nState
\nPIN Code
\n8
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nOr
\n9.
\nBranch Address
\nDocuments Uploaded
\nThe authorised person who is in possession of the documentary evidence (other than UN Body\/ Embassy etc.) shall
\nupload the scanned copy of such documents including the copy of resolution\/power of attorney, authorising the
\napplicant to represent the entity.
\nOr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer.
\n\u00e2\u0161\u00ab The application filed on the common portal is required to be signed electronically or through any other
\nmode as specified by the Government.
\n\u2022 The details of the person authorised by the concerned entity to sign the refund application or otherwise,
\nshould be filled up against the “Authorised Signatory details” in the application.
\n1. GSTIN\/UIN
\n61
\nForm GST REG-14
\n[See rule 19(1)]
\nApplication for Amendment in Registration Particulars
\n(For all types of registered persons)
\n2. Name of Business
\n3. Type of registration
\n4. Amendment summary
\nSr. No Field Name
\nEffective
\n(DD\/MM\/YYYY)
\nDate
\nReasons(s)
\n5. List of documents uploaded
\n(a)
\n(b)
\n(c)
\n6. Declaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best
\nof my knowledge and belief and nothing has been concealed therefrom
\nPlace:
\nSignature
\nName of Authorised Signatory
\nDate: Designation \/ Status:
\n19
\n62
\nInstructio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nChallan Identification Number shall be validatedonline by the system and ApplicationReference
\nNumber (ARN) will be generated after successful validation of necessary field.
\n7. Status of the application can be tracked on the common portal.
\n8.
\nNo fee is payable for submitting application for amendment.
\n9. Authorised signatory shall not be a minor.
\nReference Number – >
\n\u00ce\u00a4\u00ce\u00bf
\n(Name)
\n(Address)
\nRegistration Number (GSTIN\/UIN)
\n63
\nForm GST REG-15
\n[See rule 19(1)]
\nDate – DD\/MM\/YYYY
\nApplication Reference No. (ARN)
\nDated – DD\/MM\/YYYY
\nOrder of Amendment
\nThis has reference to your application number dated – regarding amendment in registration particulars.
\nYour application has been examined and the same has been found to be in order. The amended certificate of
\nregistration is available on your dashboard for download.
\nSignature
\nDate
\nPlace
\nName
\nDesignation
\nJurisdiction
\n64
\nForm GST REG-16
\n[See rule 20]
\nApplication f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBuilding No.\/ Flat No.
\nPlace of Business
\nName of Premises\/ Building
\nCity\/Town\/Village
\nFloor No.
\nRoad\/Street
\nDistrict
\nBlock\/Taluka
\nLatitude
\nLongitude
\nState
\nMobile (with country code)
\nemail
\n8.
\nDate from which registration is to be cancelled.
\n9
\nParticulars of last Return Filed
\n(i)
\nTax period
\n(ii)
\nApplication Reference Number
\n(iii)
\nDate
\n10.
\n11.
\n55
\n65
\nPIN Code
\nTelephone
\nFax Number
\nAmount of tax payable in respect of inputs\/capital goods held in stock on the effective date of cancellation of
\nregistration.
\nDescription
\nInput Tax Credit\/Tax Payable (whichever is
\nhigher) (Rs.)
\nValue
\nof
\nStock Central
\n(Rs.)
\n\u00d0\u00a2\u00d0\u00b0\u00d1\u2026
\nState
\nTax
\nUT Tax
\nIntegrated
\nTax
\nCess
\nInputs
\nInputs contained in semi-finished goods
\nInputs contained in finished goods
\nCapital Goods\/Plant and machinery
\nTotal
\nDetails of tax paid, if any
\nPayment from Cash Ledger
\nSr. No.
\nDebit Entry No.
\nCentral
\nTax
\nState Tax
\nUT Tax
\nIntegrated
\nTax
\nCess
\n1.
\n2.
\nSub-Total
\nPayment from ITC Ledger
\nSr. No.
\nDebit Entry No.
\nCentral
\nTax
\nState Tax
\nUT Ta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLimited Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nProprietor
\nManaging \/ Authorised Partners
\nKarta
\nManaging \/ Whole-time Directors\/ Chief Executive Officer
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nMembers of Managing Committee
\nPerson In charge
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nAuthorised Person in India
\nPerson In charge
\nIn case of death of sole proprietor, application shall be made by the legal heir \/ successor manually before the
\nconcerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register
\nwith the tax authority before submission of the application for cancellation. This application shall be made only
\nafter that the new entity is registered.
\nBefo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservice of this notice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at HH\/MM
\nIf you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
\nappointed date and time, the case will be decided ex parte on the basis of available records and on
\nmerits
\nPlace:
\nDate:
\nSignature
\nDesignation
\nJurisdiction
\n1.
\n88
\n68
\nForm GST REG- 18
\n[See rule 22(2)]
\nReply to the Show Cause Notice issued for cancellation for registration
\nReference 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
\nhereby solemnly affirm and declare that
\nthe information given hereinabove is true and correct to the best of my knowledge and belief
\nand nothing has been concealed therefrom.
\n7.
\nVerification
\nI
\nSignature of Authorised Signatory
\nDesignation\/Status
\nPlace
\nDate
\nName
\nReference No. –
\nTo
\n69
\nForm GST REG-19
\n[See rule 22(3)]
\nName
\nAddress
\nGSTIN\/UIN
\nApp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nPlace:
\nDate:
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated Tax
\nCess
\nSignature
\nDesignation
\nJurisdiction
\nReference No. –
\nTo
\n70
\nForm GST REG-20
\n[See rule 22(4)]
\nDate
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\nDate
\nOrder for dropping the proceedings for cancellation of registration
\nThis has reference to your reply dated in response to the notice to show cause notice dated
\nDD\/MM\/YYYY. Upon consideration of your reply and\/or submissions made during hearing, the
\nproceedings initiated for cancellation of registration stands vacated due to the following reasons:
\nPlace:
\nDate:
\n>
\nSignature
\nDesignation
\nJurisdiction
\n71
\nForm GST REG-21
\n[See rule 23(1)]
\nApplication for Revocation of Cancellation of Registration
\n1.
\nGSTIN (cancelled)
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n(Principal place of business)
\n5.
\nCancellation Order No.
\n6
\nReason for cancellation
\n7
\nDetails of last return filed
\nPeriod of Return
\nApplication
\nRef<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninterest, penalty and late fee payable in respect of the said returns.
\nAny change in the mobile number or the e-mail address of authorised signatory submitted as amended
\nfrom time to time, shall be carried out only after online verification through the common portal in the
\nmanner provided
\n\u2022
\nStatus of the application can be tracked on the common portal.
\nNo fee is payable for filing application for revocation of cancellation.
\nReference No. –
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN\/UIN
\n(Name of Taxpayer)
\n(Address)
\nApplication Reference No. (ARN)
\n72
\nForm GST REG-22
\n[See rule 23(2]
\nDate
\nDate
\nOrder for revocation of cancellation of registration
\nThis has reference to your application dated DD\/MM\/YYYY for revocation of cancellation of registration. Your
\napplication has been examined and the same has been found to be in order. Accordingly, your registration is
\nrestored.
\nDate
\nPlace
\nSignature
\nName of Proper officer
\n(Designation)
\nJuris<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 23(3)]
\nReply to the notice for rejection of application for revocation of cancellation of registration
\n1. Reference No. of Notice
\nDate
\n2.
\nApplication Reference No.
\n(ARN)
\nDate
\n3. GSTIN, if applicable
\n4.
\nInformation\/reasons
\n5. List of documents filed
\n6. Verification
\nI
\nhereby solemnly affirm and declare that
\nthe information given hereinabove is true and correct to the best of my\/our knowledge and belief
\nand nothing has been concealed therefrom.
\nSignatureof Authorised Signatory
\nPlace
\nDate
\nName
\nDesignation\/Status
\n75
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGovernment of India
\nForm GST REG-25
\n[See rule 24(1)]
\nCertificate of Provisional Registration
\n1.
\nGSTIN
\n2.
\nPermanent Account
\nNumber
\n3.
\nLegal Name
\n4.
\nTrade Name
\n5.
\nRegistration Details under Existing Law
\n(a)
\n(b)
\n(c)
\n\u00e3\u20ac\u201a\u00e3\u20ac\u201a
\nAct
\nRegistration Number
\nDate
\nThis is a Certificate of Provisional Registration issued under the provisions of the Act.
\n76
\nForm GST REG-26
\n[See rule 24(2)]
\nApplication f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate of Registration
\n77
\n10. Details of Principal Place of Business
\nBuilding No. \/Flat No.
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nLatitude
\nContact Information
\nOffice Email Address
\nMobile Number
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nOffice Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; Shared)
\n10A. Nature of Possession of Premises
\n10B. Nature of Business Activities being carried out
\nFactory\/Manufacturing
\nWholesale Business
\nRetail Business
\nWarehouse\/Depot
\n\u00d0\u00be
\nBonded Warehouse
\nService Provision
\nOffice\/Sale Office
\n\u00d0\u00be
\nLeasing Business
\nService Recipient
\nEOU\/STP\/EHTP
\nSEZ
\nInput Service Distributor (ISD),
\n0
\nWorks Contract
\nOthers (Specify)
\n\u00d0\u00be
\n11. Details of Additional Places of Business
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nLatitude (Optional)
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude(Optional)
\nContact Information
\nOffice Email Address
\nMobile Number
\n11A.Nature of Possession of Premises
\nOffice Telephone<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nDirector Identification Number
\nAadhaar Number
\nPassport Number
\n15. Details of Primary Authorised Signatory
\nName
\nName of Father\/Husband
\nDate of Birth
\nMobile Number
\nTelephone Number
\nIdentity Information
\nDesignation
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nDD\/MM\/
\nYYYY
\nGender
\nEmail Address
\nDirector Identification Number
\nPermanent Account Number
\nAre you a citizen of India?
\nResidential Address
\nBuilding No\/Flat No
\n79
\nAadhaar Number
\nPassport Number
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nAdd More
\nList of Documents Uploaded
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nA customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
\nprovision to upload relevant document against each entry in the list. (Refer instruction)
\n16. Aadhaar Verification
\nI on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
\nIdentification Number therein, shall be made available to him on the common portal:
\n3. Authorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
\nManaging Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI-
\n(Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of Managing
\nCommittee of Associations\/Board of Trustees etc)
\n1. >
\n80
\n60
\n2.
\n3.
\nhereby solemnly affirm and declare that >> to act as an authorised
\nsignatory for the business > for
\nwhich application for registration is being filed\/ is registered under the Central Goods and Service Tax Act,
\n2017.
\nAll his actions in relation to this business will be bindin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u2022 Taxpayer shall require to fill the information required in the application form related details of
\nProprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of Managing
\nCommittee of Associations\/Board of Trustees, Principal Place of Business and details in respect of
\nAuthorised signatories.
\n\u2022
\nInformation related to additional place of business, Bank account, commodity in respect of goods and
\nservices dealt in (top five) are also required to be filled.
\nApplicant need to upload scanned copy of the declaration signed by the Proprietor\/all
\nPartners\/Karta\/Managing Directors and whole time Director\/Members of Managing Committee of
\nAssociations\/Board of Trustees etc. in case he\/she declares a person as Authorised Signatory as per
\nAnnexure specified. Documents required to be uploaded as evidence are as follows:-
\nPhotographs wherever specified in the Application Form (maximum 10)
\nProprietary Concern – Proprietor
\nPartnershi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of the
\npremises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
\nElectricity Bill.
\n(c) For premises not covered in (a) and (b) above-
\nA copy of the Consent Letter with any document in support of the ownership of the premises of the
\nConsenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
\ndocuments may be uploaded.
\n4
\nBank Account Related Proof:
\n5
\n.
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business Concern
\ncontaining the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
\nFor each Authorised Signatory: Letter <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nOfficer
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nAuthorised Person in India
\nPerson In charge
\nApplication is required to be mandatorily digitally signed as per following:-
\nSl. No
\n1.
\nType of Applicant
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nDigital Signature required
\nDigital Signature Certificate(DSC)
\nClass 2 and above
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2
\nand above
\ne-Signature
\nNote: 1. Applicant shall require to register their DSC on common portal.
\n2. e-Signature facility will be available on the common portal for Aadhar holders.
\nAll information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan
\nIdentif<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsame has not been found to be satisfactory for the following reasons:-
\n1
\n2
\nYou are hereby directed to show cause as to why the provisional registration granted to you
\nshall not be cancelled.
\nDate
\nPlace
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\n55
\n85
\nReference No. –
\n\u00ce\u00a4\u00ce\u00bf
\nForm GST REG-28
\n[See rule 24(3)]
\n>
\nName
\nAddress
\nGSTIN\/Provisional ID
\nApplication Reference No. (ARN)
\nDated – DD\/MM\/YYYY
\nOrder for cancellation of provisional registration
\nThis has reference to your reply dated – in response to the notice to show cause dated .
\nWhereas no reply to notice to show cause has been submitted; or
\nWhereas on the day fixed for hearing you did not appear; or
\nWhereas the undersigned has examined your reply and submissions made at the time of hearing,
\nand is of the opinion that your provisional registration is liable to be cancelled for following reason(s).
\n1.
\n2.
\nDetermination of amount payable pursuant to cancellation of provisional registration:
\nAccordingly, the amou<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed.
\nAadhaar Number
\nFull Name
\nDesignation \/ Status
\nPlace
\nDate
\nPermanent Account Number
\nSignature of Authorised Signatory
\nDD\/MM\/YYYY
\n87
\nForm GST REG-30
\n[See rule 25]
\nForm for Field Visit Report
\nCenter Jurisdiction (Ward\/Circle\/Zone)
\nName of the Officer:->
\nDate of Submission of Report:-
\nName of the taxable person
\nGSTIN\/UIN-
\nTask Assigned by:-
\nDate and Time of Assignment of task:-
\nParticulars
\nDate of Visit
\nSr. No.
\n1..
\nTime of Visit
\n2.
\nLocation details
\n3.
\nInput
\n4.
\n5.
\n(i)
\n(ii)
\nLatitude
\nNorth Bounded By
\nWest-Bounded By
\nWhether address is same as mentioned in
\napplication.
\nParticulars of the person available at the
\ntime of visit
\nName
\nFather's Name
\nLongitude
\n–
\nSouth Bounded By
\nEast-Bounded By
\nY\/N
\n(iii)
\nResidential Address
\n(iv)
\nMobile Number
\n(v)
\n(vi)
\nDesignation \/ Status
\nRelationship with taxable
\nperson, if
\napplicable.
\nFunctioning <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n