The Puducherry Goods and Service Tax Rules, 2017
G.O.Ms. No. 04\/A1\/CT\/2017 Dated:- 21-6-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
COMMERCIAL TAXES SECRETARIAT
\nG.O.Ms. No. 04\/A1\/CT\/2017
\nPuducherry, dated 21.06.2017
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Puducherry Goods and Service Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry is pleased to make the following rules, namely:-
\nChapter I
\nPRELIMINARY
\n1. Short title, Extent and Commencement.- (1) These rules may be called the Puducherry 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” means the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017);
\n(b) “FORM” means a Form appended to these rules;
\n(c) “section” means a section of the Act;
\n(d) “Special Economic Zone” shall have the s<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m the appointed day but shall issue bill of supply for supplies made after the said day. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pointed day where the intimation is filed under sub-rule (1) of the said rule. (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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fied 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inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.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 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: Provided 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: Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stration 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under subrule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 plication electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n application submitted under sub-rule (1) shall not be rejected. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ssioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n notice in FORM GST REG-24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 Government in this b ehalf: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y a person authorised in accordance with the provisions of section 48. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Year from which composition scheme is opted = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f such goods as may be notified by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the notice = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rmanent Account Number : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ility during the period of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at above mentioned premises (Please tick applicable) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt Code (EC) No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ficate\/Proof of Constitution in case of Society, Trust, Club, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ciations\/Board of Trustees (name) being (Partners\/Karta\/Managing Directors and whole time = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mily = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s verticals within a State, requiring a separate registration for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n D\/MM\/YYYY) at = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Registration Number: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t Account Number of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n First Name = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nAny document in support of the ownership of the premises like latest Property Tax Receipt or Municipal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Digital Signature required = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate\/UT- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d declare that the information given herein above is true and correct to the best of my = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aging Committee or Board of Directors to be filed in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation filed by the under-mentioned persons shall be signed digitally:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ement of the online service in India. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tral = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y etc. in India and link it along with the Unique Identity Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , Board of Trustees, Chief Executive = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Town\/Village = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ace = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ereas the undersigned has examined your reply and submissions made at the time of hearing, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is true and correct to the best of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ard, etc. as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n U\/STP\/EHTP = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pository only for the purpose of authentication. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereby solemnly accord my acceptance to act as authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or the Authorised Person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f Business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d on the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3. Reason for Cancellation = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Puducherry Goods and Service Tax Rules, 2017G.O.Ms. No. 04\/A1\/CT\/2017 Dated:- 21-6-2017 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGSTCOMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 04\/A1\/CT\/2017 Puducherry, dated 21.06.2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Service Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry is pleased to … Continue reading “The Puducherry 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-6471","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6471","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=6471"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6471\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
\n(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.
\n(4) Any person who files an intimation under sub-rule (1) to pay tax under se<\/p>\n
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\n5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
\n(a) he is neither a casual taxable person nor a non-resident taxable person;
\n(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;
\n(c) the goods held in stock by him have not been purchased from an unregistered supplier and w<\/p>\n
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\n(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
\n(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
\n(4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or pr<\/p>\n
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\n(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
\n7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specifi<\/p>\n
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\n(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.
\n(b) The mobile number declared unde<\/p>\n
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\n9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
\n(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant<\/p>\n
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\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 provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applica<\/p>\n
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\n11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
\n(a) such person has more than one business vertical as defined in clause (18) of section 2;
\n(b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any<\/p>\n
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\n(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
\n(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source u<\/p>\n
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\n(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
\n(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
\n14. Grant of registration to a person supplying online information and database access or retrieval services from a place ou<\/p>\n
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\n(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
\n16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
\n(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
\n(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an applicat<\/p>\n
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\n(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
\n18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
\n(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of b<\/p>\n
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\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 registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
\n(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the applica<\/p>\n
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\n(3) The registered person shall furnish a reply to the notice to show cause, issued under subrule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
\n(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under subrule (1) and pass an order in FORM GST REG -05.
\n(5) If the proper officer fails to take any action,-
\n(a) within a period of fifteen working days from the date of submission of the application, or
\n(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),
\nthe certificate of registration shall stand amended to the extent applied for and the amended certificate shall be<\/p>\n
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\nProvided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
\n21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
\n(a) does not conduct any business from the declared place of business; or
\n(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.
\n22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.
\n(2) The reply to the<\/p>\n
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\n23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.
\n(2) (a) Where the proper<\/p>\n
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\n(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
\n24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
\n(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identif<\/p>\n
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\n(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG- 06 shall be made available to the registered person electronically on the common portal.
\n(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28:
\nProvided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being hea<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
\n(2) Each document including the return furnished online shall be signed or verified through electronic verification code-
\n(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 114
\nForm GST CMP-01
\n[See rule 3(1)]
\nIntimation to pay tax under section 10 (composition levy)
\n(Only for persons registered under the existing law migrating on the appointed day)
\n1. GSTIN\/Provisional ID
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Category of Registered Person
\nManufacturers, other than manufacturers of such goods
\nas notified by the Government
\n(i)
\n(ii)
\nSuppliers making supplies referred to in clause (b)
\nof paragraph 6 of Schedule II
\n(iii)
\nAny other supplier eligible for composition levy.
\n6. Financial Year from w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7. Jurisdiction
\n8. Declaration –
\nCentre
\nState
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
\npaying tax under section 10.
\n9. Verification
\nI
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and nothing
\nhas been concealed therefrom.
\nSignature of Authorised Signatory
\nPlace
\nDate
\nName
\nDesignation\/Status
\n16
\n1. GSTIN
\nForm GST-CMP-03
\n[See rule 3(4)]
\nIntimation of details of stock on date of opting for composition levy
\n(Only for persons registered under the existing law migrating on the appointed day)
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Details of application filed to pay tax under
\nsection 10
\n(i) Application reference number
\n(ARN)
\n6. Jurisdiction
\n(ii) Date of filing
\nCentre
\n7. Stock of purchases made from registered person under the existing law
\nState
\nSr. No
\nGSTIN\/TI<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGovernment
\n(v)
\nSuppliers making supplies referred to in
\nclause (b) of paragraph 6 of Schedule II
\n(vi)
\nAny other supplier eligible for
\ncomposition levy.
\n6. Nature of Business
\n7. Date from which withdrawal from composition scheme is sought
\n8. Jurisdiction
\nCentre
\nDD
\nMM YYYY
\nState
\n9. Reasons for withdrawal from composition scheme
\n10. Verification
\nI
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and nothing
\nhas been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nNote – Stock statement may be furnished separately for availing input tax credit on the stock available
\non the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
\nReference No. >
\nTo
\nGSTIN
\nName
\nAddress
\n19
\nForm GST CMP-05
\n[See rule 6(4)]
\n>
\nNotice for denial of option to pay tax under section 10
\nWhereas on the basis of information whic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nList of documents uploaded
\n7.
\nVerification
\n8.
\nI
\nhereby
\nsolemnly affirm and declare that the information given herein above
\nis true and correct to the best of my knowledge and belief and
\nnothing has been concealed therefrom.
\nDate
\nPlace
\nSignature of the Authorised Signatory
\nNote
\n–
\n1. The reply should not be more than 500 characters. In case the same is more than 500 characters,
\nthen it should be uploaded separately.
\n2. Supporting documents, if any, may be uploaded in PDF format.
\nReference No. >
\nTo
\nGSTIN
\nName
\nAddress
\nApplication Reference No. (ARN)
\n21
\nForm GST CMP-07
\n[See rule 6(6)]
\nDate-
\nDate
\nreference no.
\nOrder for acceptance \/ rejection of reply to show cause notice
\ndated
\nThis has reference to your reply dated filed in response to the show cause notice issued vide
\nYour reply has been examined and the same has been found to
\nbe satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
\nsaid show cause notice stands vacated.
\nor
\nThis has re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Enter Permanent Account Number of the Business; Permanent Account Number of
\nIndividual in case of Proprietorship concern)
\n(iii) Email Address :
\n(iv) Mobile Number:
\nNote – Information submitted above is subject to online verification before proceeding to fill up Part-B.
\nAuthorised signatory filing the application shall provide his mobile number and email address.
\nPart-B
\nConstitution of Business (Please Select the Appropriate)
\n1.
\nTrade Name, if any
\n2.
\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\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n(ii) Partnership
\n(iv) Private Limited Company
\n(vi) Society\/Club\/Trust\/Association of Persons
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 (viii) Public Sector Undertaking
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n(x) Limited Liability Partnership
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n(xii) Statutory Body
\n(xiii) Foreign Limited Liability \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nPartnership
\n(xv) Others (Please specify)
\n(xiv) Foreign Company Registered (in India)
\n3.
\n4.
\nName of the State
\nJurisdiction
\nSt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration
\nSr. No.
\nType of Tax
\n(i)
\nIntegrated Tax
\n(ii)
\nCentral Tax
\n(iii)
\nState Tax
\n(iv)
\nUT Tax
\n(v)
\nCess
\nTotal
\nPayment Details
\nChallan Identification
\nNumber
\nTurnover (Rs.)
\nAre you applying for registration as a SEZ Unit?
\n12.
\n(i) Select name of SEZ
\n(ii) Approval order number and date of order
\n(iii) Designation of approving authority
\nNet Tax Liability (Rs.)
\nAmount
\nDate
\nYes
\nNo
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00bc
\n13.
\nAre you applying for registration as a SEZ Developer? Yes
\n(i) Select name of SEZ Developer
\nNo
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00bc
\n24
\n14.
\n15.
\n(ii) Approval order number and date of order
\n(iii) Designation of approving authority
\nReason to obtain registration:
\n(i) Crossing the threshold
\n(ii) Inter-State supply
\n(iii) Liability to pay tax as recipient of goods or
\nservices u\/s 9(3) or 9(4)
\n(viii) Merger \/amalgamation of two or more
\nregistered persons
\n(ix) Input Service Distributor
\n(x) Person liable to pay tax u\/s 9(5)
\n(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Comme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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) \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Specify
\nFloor No.
\nRoad\/Street
\nCity\/Town\/Locality\/Village
\nTaluka\/Block
\nState
\nLatitude
\n(b) Contact Information
\nOffice Email Address
\nMobile Number
\n(c) Nature of premises
\nOwn
\nLeased
\nRented
\n25
\nDistrict
\nPIN Code
\nLongitude
\nOffice Telephone number
\nSTD
\nOffice Fax Number
\nSTD
\nConsent
\nShared
\nOthers (specify)
\n(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
\nFactory\/Manufacturing
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nWholesale Business \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nRetail Business
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nWarehouse\/Depot
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nBonded Warehouse \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nSupplier of services
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nOffice\/Sale Office
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nLeasing Business
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nRecipient of goods or services
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nEOU\/STP\/EHTP
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nWorks Contract
\n\u00c3\u00a0\u00c2\u00ae\u00c2\u00aa
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nExport
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n\u00c3\u00a0\u00c2\u00ae\u00c2\u00aa
\nImport
\nOthers (Specify)
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n17. Details of Bank Accounts (s)
\nTotal number of Bank Accounts maintained by the applicant for conducting\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFactory\/Manufacturing
\nWarehouse\/Depot
\nOffice\/Sale Office
\nEOU\/STP\/EHTP
\nImport
\nWholesale Business
\nBonded Warehouse
\nLeasing Business
\nRetail Business
\nSupplier of services
\nRecipient of goods or
\nservices
\nWorks Contract
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nExport
\nOthers (specify)
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n21. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of
\nManaging Committee of Associations\/Board of Trustees etc.
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nParticulars
\nFirst Name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Account Number
\n27
\n22
\nMiddle Name
\nLast Name
\nDD\/MM\/YYYY
\nGender
\nEmail address
\nDirector Identification Number (if
\nany)
\nAadhaar Number
\nAre you a citizen of India?
\nYes\/No
\nPassport No. (in case of
\nforeigners)
\nResidential Address
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nFloor No
\nRoad\/Street
\nDistrict
\nState
\nPIN Code
\nCountry (in case of foreigner
\nonly)
\nZI<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProfession Tax Registration Certificate (RC) No.
\nState Excise License No. and the name of the person in whose name Excise License
\nis held
\n(a) Field 1
\n(b) Field 2
\n(c)
\n29
\n(d)
\n(e) Field n
\n25. Document Upload
\nA customized list of documents required to be uploaded (refer rule 8) as per the field values in the
\nform.
\n26. Consent
\nI on behalf of the holder of Aadhaar number
\n give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
\npurpose of authentication. “Goods and Services Tax Network” has informed me that identity
\ninformation would only be used for validating identity of the Aadhaar holder and will be shared with
\nCentral Identities Data Repository only for the purpose of authentication.
\n27. Verification (by authorised signatory)
\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
\nSignature
\nPlace:
\nDate:
\nName of Author<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGovernment Department, Association of Persons or Body of Individuals, Local
\nAuthority, Statutory Body and Others etc.
\nProof of Principal Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like latest Property Tax
\nReceipt or Municipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the
\nownership of the premises of the Lessor like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity 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
\nthe premises of the Consenter like Municipal Khata copy or Electricity Bill copy.
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n31
\netc.)
\nI\/We<\/p>\n
\nDirector\/Members of Managing Committee of Associations\/Board of Trustees
\netc.) of (name of registered person)
\nhereby 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
\napplication for registration is being filed under the Act. All his actions in relation
\nto this business will be binding on me\/ us.
\n–
\nSignature of the person competent to sign
\nName:
\nDesignation\/Status:
\n(Name of the proprietor\/Business Entity)
\nAcceptance as an authorised signatory
\nI> hereby solemnly accord my acceptance
\nto act as authorised signatory for the above referred business and all my acts
\nshall be binding on the business.
\nSignatory Place:
\nDate:
\nSignature of Authorised
\n(Name)
\nDesignation\/Status:
\n32
\n1.
\nInstructions for submission of Application for Registration.
\nEnter name of person as <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPrivate Limited Company
\nPublic Limited Company
\nSociety\/Club\/ Trust\/AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers (specify)
\nKarta
\nManaging\/Whole-time Directors
\nManaging\/Whole-time Directors
\nMembers of Managing Committee
\nPerson In charge
\nManaging\/Whole-time Director
\nManaging\/ Whole-time Director
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nAuthorised Person in India
\nPerson In charge
\n5. Information in respect of authorised representative is optional. Please select your authorised
\nrepresentative from the list available on the common portal if the authorised representative is enrolled,
\notherwise provide details of such person.
\n6. State specific information are relevant for the concerned State only.
\n33
\n7. Application filed by undermentioned persons shall be signed di<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany of its business verticals shall need to apply separately in respect of each of the vertical.
\n13. After approval of application, registration certificate shall be made available on the common
\nportal.
\n14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary
\ndetails in PART -A of the application which can be used for filling up details in PART-B of the
\napplication. TRN will be available on the common portal for a period of 15 days.
\n15. Any person who applies for registration under rule 8 may give an option to pay tax under section
\n10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the
\nsaid section.
\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
\nGoods and Services Tax Ide<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIf no response is received by the stipulated date, your application is liable for rejection. Please note that
\nno further notice \/ reminder will be issued in this matter
\nSignature
\nName of the Proper Officer:
\nDesignation:
\nJurisdiction:
\n*Not applicable for New Registration Application
\n36
\nForm GST REG-04
\n[See rule 9(2)]
\nClarification\/additional information\/document
\nfor >
\n1.
\nNotice details
\nReference No.
\nDate
\n2.
\nApplication details
\nReference No
\nDate
\n3.
\nGSTIN, if applicable
\n4.
\nName of Business
\n(Legal)
\n5.
\nTrade name, if any
\n6.
\nAddress
\n7.
\nWhether any modification in the application for registration or fields is required.-
\nYes
\n\u00c3\u00a0\u00c2\u00ae\u00c2\u00aa
\nNo
\n(Tick one)
\n8.
\nAdditional Information
\n9.
\nList of Documents
\nuploaded
\n10.
\nVerification
\nI
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and nothing has
\nbeen concealed therefrom.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status:
\nNote:-
\n1. For new <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGovernment of Puducherry
\nForm GST REG-06
\n[See rule 10(1)]
\nRegistration Certificate
\n1.
\nLegal Name
\n2.
\nTrade Name, if any
\n3.
\nConstitution of Business
\n4.
\nAddress of Principal Place
\nof Business
\n5.
\nDate of Liability
\nDD\/MM\/YYYY
\n6.
\nPeriod of Validity
\nFrom
\nDD\/MM\/YYYY
\nTo
\nDD\/MM\/YYYY
\n(Applicable only in case of
\nNon-Resident taxable person
\nor Casual taxable person)
\n7.
\nType of Registration
\n8.
\nParticulars of Approving Authority
\nCentre
\nState
\nName
\nSignature
\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.
\nDetails of Additional Places of Business
\n39
\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.
\n1
\n2
\n3
\nAddress
\nAnnexure A
\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 Servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIndividual in case of Proprietorship concern)
\nTax Deduction and Collection Account Number
\n(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is
\nnot available)
\n(iv) Email Address
\n(v) Mobile Number
\nNote Information submitted above is subject to online verification before proceeding to fill up Part-B.
\n–
\nPart-B
\n1
\nTrade Name, if any
\n2
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n(ii) Partnership
\n(iii) Hindu Undivided Family
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n(iv) Private Limited Company
\n(v) Public Limited Company
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n(vi) Society\/Club\/Trust\/Association of Persons
\n(vii) Government Department
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n(viii) Public Sector Undertaking
\n(ix) Unlimited Company
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n(x) Limited Liability Partnership
\n(xi) Local Authority
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 (xii) Statutory Body
\n(xiii) Foreign Limited Liability
\nPartnership
\n(xv) Others (Please specify)
\n\u00c3\u00a0\u00c2\u00ae\u00c2\u00aa
\n\u00c3\u00a0\u00c2\u00ae\u00c2\u00aa
\n3
\nName of the State
\n–
\n4
\nJurisdiction –
\nState
\netc.
\n(xiv) Foreign Company Registered (in India)
\nDistrict
\nC<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate of Birth
\nDD\/MM\/YYYY
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Account Number
\nEmail
\naddress
\nMiddle Name
\nLast Name
\nGender
\nDirector Identification Number (if any)
\nAadhaar Number
\nAre
\nyou
\na citizen of India?
\nYes\/No
\nPassport No. (in case of Foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the Premises\/Building
\nState
\n13. Details of Authorised Signatory
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nParticulars
\nName
\nPhoto
\nName of Father
\n44
\nLocality\/Village
\nPIN Code
\nFirst Name
\nMiddle Name
\nLast Name
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Account
\nNumber
\nAre you a citizen of India?
\nYes\/No
\nEmail address
\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
\nRo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nKhata 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 premises
\nof the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity 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.
\n(d) For rented\/leased premises where the Rent\/lease agreement is not available, an affidavit to that effect
\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 develope<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDigital Signature Certificate(DSC) class 2 and above
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2 and above, e-Signature or
\nany other mode as specified or as may be notified.
\n46
\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
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nName:
\nAddress:
\nApplication Reference No. (ARN) (Reply)
\n47
\nForm GST REG-08
\n[See rule 12(3)]
\nDate:
\nDate:
\nOrder of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
\nThis has<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDistrict –
\n(i)
\nLegal Name of the Non-Resident Taxable Person
\n(ii)
\nPermanent Account Number of the Non-Resident Taxable person, if any
\n(iii)
\nPassport number, if Permanent Account Number is not available
\n(iv)
\nTax identification number or unique number on the basis of which the entity is identified by
\nthe Government of that country
\n(v)
\nName of the Authorised Signatory (as per Permanent Account Number)
\n(vi) Permanent Account Number of the Authorised Signatory
\n(vii)
\nEmail 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 to fill
\nup Part-B.
\nPart -B
\n1.
\nDetails of Authorised Signatory (should be a resident of India)
\nFirst Name
\nMiddle Name
\nLast Name
\nPhoto
\nGender
\nMale\/Female \/ Others
\nDesignation
\nDate of Birth
\nFather's Name
\nNationality
\nAadhaar
\nAddress of the Authorised signatory.
\nPeriod for which registration
\nFrom
\n2.
\nis required
\nDD\/MM<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory
\nDesignation:
\n50
\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.
\n2.
\n3
\n4
\nProof of Principal Place of Business:
\n(a) For own premises
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of
\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 o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfollowing format: Declaration for Authorised Signatory (Separate for each signatory)
\n(Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time
\nDirector\/Members of Managing Committee of Associations\/Board of Trustees etc.)I\/We
\n (name) being (Partners\/Karta\/Managing Directors and whole time Director\/Members
\nof Managing Committee of Associations\/Board of Trustees etc.) of (name of
\nregistered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated…..
\n(Copy submitted herewith), to act as an authorised signatory for the business > for which
\napplication for registration is being filed under the Act. All his actions in relation to this
\nbusiness will be binding on me\/us.
\nSignature
\nof the person competent to sign
\nName:
\nDesignation\/Status:
\n(Name of the proprietor\/Business Entity)
\nAcceptance as an authorised signatory Acceptance as an authorised signatory
\nI > hereby solemnly acc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5.
\nSr. No
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nDigital Signature required
\nDigital Signature Certificate(DSC) class
\n2 and above
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate class 2 and
\nabove
\ne-Signature
\nor
\nas may be notified
\n6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
\nAcknowledgment Receipt Number will be generated after successful validation of all filled up information.
\n7. Status of the application filed online can be tracked on the common portal.
\n8. No fee is payable for filing application for registration
\n9. Authorised signatory shall be an Indian national and shall not be a minor.
\n1.
\n52
\nForm GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.
\nDD\/MM\/YYYY
\n3
\n4
\n53
\nUniform Resource Locators (URLs) of the website through which taxable services are provided:
\n1.
\n2.
\n3…
\nJurisdiction
\nDetails of Bank Account
\n5
\nAccount Number
\nBank Name
\nDocuments Uploaded
\n6
\nCenter
\nType of account
\nBranch Address
\nIFSC
\nA customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\n7
\nI,
\nhereby declare that I am authorised to sign on behalf of the Registrant. I would charge
\nand collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
\nGovernment of India.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory:
\nDesignation:
\nNote: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
\nth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nletter.
\nScanned copy
\nof 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
\n3
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business Concern
\n54
\n4
\ncontaining the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
\nthe Managing Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly
\naffirm and declare that > to act as an authorised signatory for
\nthe business > for which application for registration i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax
\nState
\nTax
\nUT
\nTax
\nIntegrated Cess
\nTax
\nBRN
\nAmount
\nDeclaration.
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best
\nof my knowledge and belief and nothing has been concealed therefrom.
\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 of the period of validity.
\n2. The application can only be filed when advance payment is made.
\n3. After successful filing, Application Reference Number will be generated which can be used to track
\nthe status of the application.
\n56
\nReference Number –
\nTo
\n(Name):
\n(Address):
\nTemporary Registration Number
\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 tempora<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nApplication\/Form for grant of Unique Identity Number to UN Bodies \/
\nEmbassies
\nothers
\nState\/Union Territory-
\nPART A
\n(i)
\nName of the Entity
\n(ii)
\nPermanent Account Number of entity, if any (applicable in case of any other person
\nnotified)
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nPermanent Account Number of Authorised Signatory
\n(v)
\nEmail Address of the Authorised Signatory
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nPART B
\n1.
\nType of Entity (Choose one)
\nUN Body
\nEmbassy
\nOther Person
\n2.
\nCountry
\n3. Notification Details
\n4.
\nAddress of the entity in State
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village
\nBlock\/Taluka
\nLatitude
\nState
\nContact Information
\nEmail Address
\nFax Number
\nDistrict –
\nNotification No.
\nDate
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone number
\nMobile Number
\n7.
\nDetails of Authorised Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nEmail a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngenerated and allotted to respective UN Body\/ Embassy etc.
\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.
\n(Signature)
\nPlace:
\nDate:
\nPlace:
\nDate:
\nOr
\nName of Authorised Person:
\n(Signature)
\nName of Proper Officer:
\nDesignation:
\nJurisdiction:
\n60
\nInstructions for submission of application for registration for UN Bodies\/ Embassies\/others notified by the
\nGovernment.
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nEvery person required to obtain a unique identity number shall submit the application electronically.
\nApplication shall be filed through common portal or registration can be granted suo-moto by proper
\nofficer.
\nThe application filed on the common portal is required to be signed electronically or through any other
\nmode as specified by the Government.
\nThe details of the person authorised by the con<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 by the Proper Officer after due
\nverification.
\n3. For amendment in Non-Core fields, approval of the Proper Officer is not required.
\n4.
\nWhere a change in the constitution of any business results in change of the Permanent Account
\nNumber of a registered person, the said person shall be required to apply for fresh registration.
\n5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
\nto time, shall be carried out only after online verification through the common portal.
\n6.
\nAll information related to Permanent Account Number, Aadhaar, Director Identification Number,
\nChallan Identification Number shall be validated online by the system and Application Reference
\nNumber (ARN) will be generated after successful validation of necessary field.
\n7.
\nStatu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDistrict
\nBlock\/Taluka
\nLatitude
\nReasons for
\nState
\nMobile (with country code)
\nemail
\nLongitude
\nPIN Code
\nTelephone
\nFax
\nNumber
\nO O O
\nDiscontinuance \/Closure of business
\nCeased to be liable to pay tax
\nTransfer of business on account of
\namalgamation, merger\/ demerger,
\nsale, lease or otherwise disposed of
\netc.
\nChange in constitution of business
\n6.
\nCancellation
\n(Select one)
\nO
\nleading to change in Permanent
\nAccount Number
\nDeath of Sole Proprietor
\n\u00c3\u0090\u00c2\u00be
\nOthers (specify)
\nIn case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
\netc.
\nGoods and Services
\n7.
\n(i)
\nTax Identification
\nNumber
\n(ii)
\n(a) Name (Legal)
\n(b) Trade name, if
\nany
\n(iii) Address of Principal Building No.\/ Flat No.
\nFloor No.
\nPlace of Business
\nName of Premises\/ Building
\nRoad\/ Street
\nCity\/Town\/Village
\nDistrict
\nBlock\/Taluka
\nLatitude
\nState
\nMobile (with country code)
\nemail
\n65
\nLongitude
\nPIN Code
\nTelephone
\nFax Number
\n8.
\nDate from which registration is to be cancelled<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate
\nSignature of Authorised Signatory
\nName of the Authorised Signatory
\nDesignation Status
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n66
\nInstructions for filing of Application for Cancellation
\nA registered person seeking cancellation of his registration shall electronically submit an application
\nincluding details of closing stock and liability thereon along with relevant documents, on common
\nportal.
\nThe following persons shall digitally sign application for cancellation, as applicable:
\nConstitution of Business
\nPerson who can digitally sign the application
\nProprietorship
\nPartnership
\nHindu Undivided Family
\nPrivate Limited Company
\nPublic Limited Company
\nSociety\/Club\/ Trust\/ AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nProprietor
\nManaging Authorised Partners
\nKarta
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nMem<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAfter submission of application for cancellation of registration, the registered person shall make
\npayment, if not made at the time of this application, and shall furnish final return as provided in the
\nAct.
\nThe registered person may also update his contact address and update his mobile number and e mail
\naddress.
\nReference No. –
\nTo
\nRegistration Number (GSTIN\/UIN)
\n(Name)
\n(Address)
\n67
\nForm GST REG -17
\n[See rule 22(1)]
\n>
\nShow Cause Notice for Cancellation of Registration
\nWhereas on the basis of information which has come to my notice, it appears that your registration is
\nliable to be cancelled for the following reasons: –
\n1
\n2
\n3
\nYou are hereby directed to furnish a reply to this notice within seven working days from the date
\nof service of this notice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at HH\/MM
\nIf you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
\nappointed date and time, the case will be decided ex par<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand is of the opinion that your registration is liable to be cancelled for following reason(s).
\n1.
\n2.
\nThe effective date of cancellation of your registration is >.
\nDetermination of amount payable pursuant to cancellation:
\nAccordingly, the amount payable by you and the computation and basis thereof is as follows:
\nThe amounts determined as being payable above are without prejudice to any amount that may be
\nfound to be payable you on submission of final return furnished by you.
\nYou are required to pay the following amounts on or before
\n–
\n(date) failing which the amount
\nwill be recovered in accordance with the provisions of the Act and rules made thereunder.
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nPlace:
\nDate:
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated Tax
\nCess
\nSignature
\nDesignation
\nJurisdiction
\n70
\nReference No. –
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nForm GST REG-20
\n[See rule 22(4)]
\nDate
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmy knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nFull Name
\n(first name, middle, surname)
\nDesignation\/Status
\nInstructions for submission of application for revocation of cancellation of registration
\nA person, whose registration is cancelled by the proper officer on his own motion, may apply for
\nrevocation of cancellation of registration, within thirty days from the date of service of the order of
\ncancellation of registration at the common portal No application for revocation shall be submitted if the
\nregistration has been cancelled for the failure to furnish returns unless such returns are furnished and
\nany amount due as tax in terms of such returns has been paid along with any amount payable towards
\ninterest, penalty and late fee payable in respect of the said returns.
\nAny change in the mobile number or the e-mail address of authorised signatory submitted as amended
\nfrom time to time, shal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThis has reference to your application dated DD\/MM\/YYYY regarding revocation of cancellation of
\nregistration. Your application has been examined and the same is liable to be rejected for the following reasons:
\n1.
\n2.
\n3.
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You are hereby directed to furnish a reply to this notice within seven working days from the date of service
\nof 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 day or you fail to appear for personal hearing on the appointed
\ndate and time, the case will be decided ex parte on the basis of available records and on merits
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\n74
\nForm GST REG-24
\n[See rule 23(3)]
\nReply to the notice for rejection of application for revocation of cancellation of registration
\n1.
\nReference No. of Notice
\n2.
\nApplication Reference No.
\n(ARN)
\n3.
\nGSTIN, if applicable
\n4.
\nInformation\/reasons
\n5.
\nList of documents filed
\n6.
\nDate
\nD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplicable
\n7B. Center Jurisdiction
\n8. Reason of liability to obtain Registration under earlier law
\nRegistration
\n9. Existing Registrations
\nSr.
\nType of Registration
\nNo.
\n1
\nTIN Under Value Added Tax
\n2
\nCentral Sales Tax Registration Number
\n3
\nEntry Tax Registration Number
\n4
\nEntertainment Tax Registration Number
\n5
\nHotel And Luxury Tax Registration Number
\n6
\nCentral Excise Registration Number
\n7
\nService Tax Registration Number
\n8
\nCorporate Identify Number\/Foreign Company
\nRegistration
\n9
\nLimited Liability Partnership Identification
\nNumber\/Foreign Limited Liability Partnership
\nIdentification Number
\nImport\/Exporter Code Number
\nRegistration Under Duty Of Excise On
\n10
\n11
\nMedicinal And Toiletry Act
\n12
\nOthers (Please specify)
\nRegistration Number
\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
\nLong<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSEZ
\nInput Service Distributor (ISD)
\nWorks Contract
\nOthers (Specify)
\nAdd More
\n12. Details of Goods\/ Services supplied by the Business
\nSr. No.
\nDescription of Goods
\nHSN Code
\nSr. No.
\nDescription of Services
\n78
\n13. Total Bank Accounts maintained by you for conducting Business
\nSr. No.
\nAccount Number Type of Account
\nIFSC
\nHSN Code
\nBank Name
\nBranch Address
\n14. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of Managing
\nCommittee 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
\nAccount
\nNumber
\nAre you a citizen of India?
\nResidential Address
\nBuilding No\/Flat No
\nDirector Identification Number
\nAadhaar Number
\nPassport Number
\nName of the Premises\/Building
\nLocality\/Village
\nState
\n15. Details of Primary Authorised Signatory
\nName
\nName of Father\/Husband
\nDate of Birth
\nMobile Number
\nTelephone Number
\nIdentity Inform<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n17. Declaration
\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.
\nName of the Authorised
\nSignatory
\nDesignation of Authorised
\nSignatory
\nPlace
\nDate
\nDigital Signature\/E-Sign
\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, 1961
\n(Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
\nnumber.
\n2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
\nand a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
\nIdentification Number therein, shall be made available to him on the common portal:
\n3.
\nAutho<\/p>\n
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\nsignatory for the above referred business and all my acts shall be binding on the business.
\nDate
\nPlace
\nSignature of Authorised Signatory
\nDesignation\/Status
\n1.
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nInstructions for filing online form
\nEnter your Provisional ID and password as provided by the State\/Commercial Tax\/Central
\nExcise\/Service Tax Department for log in on the GST Portal.
\nCorrect Email address and Mobile number of the Primary Authorised Signatory are to be provided. The
\nEmail address and Mobile Number would be filled as contact information of the Primary Authorised
\nSignatory.
\nE mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
\nuser id and password after first login.
\nTaxpayer 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\/Boar<\/p>\n
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\nTrust – Managing Trustee
\n81
\n2.
\n4
\n5
\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 to
\nbe submitted)
\nLocal Body – Chief Executive Officer or his equivalent
\nStatutory Body – Chief Executive Officer or his equivalent
\nOthers Person in Charge
\nConstitution of business: Partnership Deed in case of Partnership Firm, Registration
\nCertificate\/Proof of Constitution in case of Society, Trust, Club, Government Department,
\nAssociation of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
\nProof of Principal\/Additional Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of th<\/p>\n
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\nProprietorship
\nPerson who can digitally sign the application
\nProprietor
\nManaging\/Authorised Partners
\nPartnership
\nHindu Undivided Family
\nKarta
\nPrivate Limited Company
\nPublic Limited Company
\nSociety\/ Club\/ Trust\/ AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nManaging\/Whole-time Directors and Managing
\nDirector\/Whole Time Director\/Chief Executive
\nOfficer
\nManaging\/Whole-time Directors and Managing
\nDirector\/Whole Time Director\/Chief Executive
\nOfficer
\nMembers of Managing Committee
\nPerson In charge
\nManaging\/Whole-time Director and Managing
\nDirector\/Whole Time Director\/ Chief Executive
\nOfficer
\nManaging\/ Whole-time Director and Managing
\nDirector\/Whole Time Director\/ Chief Executive
\nOfficer
\n82
\nLimilted Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nAuthorised Person in India\n<\/p>\n
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\n1.
\nAuthorised signatory should not be minor.
\n2.
\nNo fee is applicable for filing application for enrolment.
\n83
\nAcknowledgement
\nEnrolment Application – Form GST- has been filed against Application Reference Number (ARN) \u00c3\u00e2\u0080\u009a\u00c2\u00b7
\nForm Number
\n:
\nForm Description:
\nDate of Filing
\nTaxpayer Trade Name
\n:
\nTaxpayer Legal Name
\nProvisional ID Number
\n:
\nIt is a system generated acknowledgement and does not require any signature
\nReference No.
\nTo
\nProvisional ID
\nName
\nAddress
\n84
\nForm GST REG-27
\n[See rule 24(3)]
\nDated >
\nReference No. –
\nTo
\nForm GST REG-28
\n[See rule 24(3)]
\nName
\nAddress
\nGSTIN\/Provisional ID
\nApplication Reference No. (ARN)
\n–
\nDated DD\/MM\/YYYY
\nOrder for cancellation of provisional registration
\nThis has reference to your reply dated in response to the notice to show cause dated
\nWhereas no reply to notice to show cause has been submitted; or
\nWhereas on the day fixed for hearing you did not appear; or
\nWhereas the undersigned has examined your reply and submissions made at t<\/p>\n
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\n4. Have you issued any tax invoice during GST regime?
\nYES
\nNO
\n5. Declaration
\n(i) I , being of do
\nhereby declare that I am not liable to registration under the provisions of the Act.
\n6. Verification
\nI <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge 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
\nInput
\nSr. No.
\nDate of Visit
\n1.
\nTime of Visit
\n2.
\nLocation details
\n:
\n3.
\nLatitude
\nNorth Bounded By
\nWest Bounded By
\n4.
\nWhether address is same as mentioned in
\napplication.
\nParticulars of the person available at the
\n5.
\nti<\/p>\n
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