The Punjab Goods and Service Tax Rules, 2017
GSR.021\/P.A.5\/2017\/S.164\/2017. Dated:- 29-6-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
\nDEPARTMENT OF EXCISE AND TAXATION
\nNOTIFICATION
\nThe 29th June, 2017
\nNo. GSR.21\/P.A.5\/2017\/S.164\/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, namely:-
\nChapter I
\nPRELIMINARY
\n1. Short title and Commencement.- (1) These rules may be called the Punjab Goods and Services Tax Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from 23rd June, 2017.
\n2. Definitions.- In these rules, unless the context otherwise requires,-
\n(a) “Act” means the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017);
\n(b) “FORM” means a Form appended to these rules;
\n(c) “section” means a section of t<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n )The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ectly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP- 07, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST REG-02. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cant in response to the notice issued under subrule (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 gh electronic verification code by the proper officer under the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registration shall, mutatis mutandis, apply to an application submittedunder this rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erson required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ss of the principal place of business or any additional place(s) of business; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the saidnotice, as to why the application submitted under sub-rule (1) shall not be rejected. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n irty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion 29. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORMGSTREG-24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h further period as may be extended by the Commissioner in this behalf. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ness premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of aregistered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l agency or local authority, by an officer authorised in this behalf; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n meaning as assigned to it in clause = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an intimation under sub-rule (1) to pay tax under section 10 shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , 1939 SAKA) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istered person was not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n composition levyunder section 10 and the provisions of this Chapter, specified in column = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvice Distributor. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the said rule, or where the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n als under sub-section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istration after due verification and issue a certificate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er officer finds that a person liable to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n UNE 30, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eply is furnished in response to the notice issued under sub-rule (2) within the period prescribed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ranted to a person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registration.- (1) A registeredperson, whose registration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ified in sub-rule (2) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n her documents, including photographs, shall be uploaded in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y thereof; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o pay tax under section 10 (composition levy) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n scription = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n u are hereby directed to furnish a reply to this notice withinfifteen working days = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be satisfactory and, therefore, your option to pay tax under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n India) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/s 9(5) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u0090 Export = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n case of foreigners) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n will be shared with Central = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r Municipal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n will be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n esignated Partners = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e application which can be used for filling up details in PART- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Proper Officer: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e, if any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vidual in case of Proprietorship concern) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n educting tax\/collecting tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o a department or establishment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereunder. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e\/Locality = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Government of that country = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e applicant shall apply at least Five days prior to commencement of the business at = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ied by the Government of that country = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pt or Municipal Khata copy or copy of Electricity Bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n charge. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rtained from the business premises are given as under: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hoto = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n that the information given herein above is true = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to your application number dated. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nInputs = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n G-20 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t payable towards interest, penalty = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oper Officer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Liability Partnership Identification = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e time Director\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mercial Tax\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dy – Chief Executive Officer or his equivalent = = = = = = = =<\/p>\n
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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 fi<\/p>\n
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\n(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
\n5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
\n(a) he is neither a casual taxable person nor a non-resident taxable person;
\n(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or 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<\/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<\/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 levyunder section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall p<\/p>\n
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\nProvided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
\nProvided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
\n(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of <\/p>\n
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\n(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
\n9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
\n(2) Where the application submitted under rule 8 is found to be 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 <\/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 bu<\/p>\n
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\n(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
\n11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under 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 vertic<\/p>\n
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\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 provisionsofsection 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
\n(3) Where, upon anenquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registra<\/p>\n
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\n(2) A person applying for registration as a non-resident taxable person shall be given a temporary referencenumber by the common portal for makingan 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 submittedunder this rule.
\n(4) The application for registration made by a non-resident taxable person shall be duly signed or verified through electronic verification code by his authorised signatory who shall be a person resident in India having a valid Permanent Accoun<\/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 grantedunder sub-rule (1) shall be effective from the date of such order granting registration.
\n(3) Every person to whom a temporary registration has<\/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 pe<\/p>\n
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\n or
\n (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
\nwhich does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
\n(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all 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 an<\/p>\n
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\n(3) The registered person shall furnishareply 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 serviceof 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 sub-rule (1) and pass an order in FORM GST REG -05.
\n(5) If the proper officer fails to take any action,-
\n(a) within a period of fifteen working days from 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 <\/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 the Act, or the rules made thereunder; or
\n(c) violates the provisions of section 171 of the 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<\/p>\n
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\n(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20.
\n(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
\n23. Revocation of cancellation of registration.- (1) A registeredperson, 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 re<\/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 ofthe receipt of such information or clarification from the applicant.
\n24. Migration of persons registered under the existinglaw.- (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 email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.\n<\/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 orcomplete, 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 subrule (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 heard, that no such cause exists for which the notice was issued.\n<\/p>\n
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\n26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
\nProvided that a reg<\/p>\n
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\n(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof;
\n(f) in the case of any other association, by any member of the association or persons or authorised signatory thereof;
\n(g) in the case of a trust, by any trustee or authorised signatory thereof; or
\n(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
\n(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.
\n=====<\/p>\n
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\n(za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
\n(e) words and expressions used herein but not defined and defined in the Act shall
\nhave the meanings respectively assigned to them in the Act.
\nChapter II
\nCOMPOSITION RULES
\nIntimation for composition levy.- (1) Any person who has been granted registration
\non a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax
\nunder section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed
\nor verified through electronic verification code, on the common portal, either directly or
\nthrough a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not
\nlater than 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 appointed
\nday, the registered person shall not collect any tax from the app<\/p>\n
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\nfurnish the details of stock, including the inward supply of goods received from unregistered
\npersons, held by him on the day preceding the date from which he opts to pay tax under the
\nsaid section, electronically, in FORM GST CMP-03, on the common portal, either directly or
\nthrough a Facilitation Centre notified by the Commissioner, within a period of sixty days from
\nthe date on which the option for composition levyis exercised or within such further period as
\nmay be extended by the Commissioner in this behalf.
\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 an intimation in respect of all other places
\nof business registered on the same Permanent Account Number.
\n4.
\nEffective date for composition levy.- (1) The option to pay tax under section 10
\nshall be effective from the beginning of the financial year, where the intimatio<\/p>\n
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\n187
\n(c) the goods held in stock by him have not been purchased from anunregistered
\nsupplier and where purchased, hepaysthetax under sub-section (4) of section 9;
\n(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward
\nsupply of goods or services or both;
\n(e) he was not engaged in the manufacture of goods as notified under clause (e) of
\nsub-section (2) of section 10, during the preceding financial year;
\n(f) he shall mention the words “composition taxable person, not eligible to collect tax
\non supplies” at the top of the bill of supply issued by him; and
\n(g) he shall mention the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093composition taxable person\u00e2\u00e2\u0082\u00ac\u009d on every notice or
\nsignboard displayed at a prominent place at his principal place of business and at every
\nadditional place or places of business.
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\neligible to pay tax under section 10 or has contravened the provisions of the Act or provisions
\nof this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show
\ncause within fifteendays of the receipt of such notice as to why the option to pay tax under
\nsection 10 shall not be denied.
\n(5) Upon receipt of the reply totheshowcausenoticeissuedundersub-rule (4) from the
\nregistered person in FORM GST CMP-06, the proper officer shall issue an order in FORM
\nGST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the
\nreply, or denying the option to pay tax under section 10 from the date of the option or from
\nthe date of the event concerning such contravention, as the case may be.
\n188
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\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<\/p>\n
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\n(2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the
\nsaid Table:-
\nSl. No. Category of registered persons
\n(1)
\n(2)
\n1
\nRate of tax
\n(3)
\nManufacturers, other than manufacturers of such
\ngoods as may be notified by the Government
\none per cent.
\n2
\nSuppliers making supplies referred to in
\nclause (b) of paragraph 6 of Schedule II
\ntwo and a half per cent.
\n3
\nAny other supplier eligible for composition levyunder
\nsection 10 and the provisions of this Chapter
\nhalf per cent.
\nChapter III
\n8.
\nREGISTRATION
\nApplication for registration.- (1) Every person, other than a non-resident taxable
\nperson, a person required to deduct tax at source under section 51, a person required to
\ncollect tax at source under section 52 and a person supplying online information and database
\naccess or retrieval services from a place outside India to a non-taxable online recipient
\nreferred to in secti<\/p>\n
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\n(2) (a) The Permanent Account Number shall be validated online by the common portal
\nfrom the database maintained by the Central Board of Direct Taxes.
\n(b) The mobile number declared under sub-rule (1) shall be verified through a one-
\ntime password sent to the said mobile number; and
\n(c) The e-mail address declared under sub-rule (1) shall be verified through a separate
\none-time password sent to the said e-mail address.
\n(3) On successful verification of the Permanent Account Number, mobile number and e-
\nmail address, a temporary reference number shall be generated and communicated to the
\napplicant on the said mobile number and e-mail address.
\n(4) Using the reference number generated under sub-rule (3), the applicant shall
\nelectronically submit an application in Part B of FORM GST REG-01, duly signed or
\nverified through electronic verification code, along with the documents specified in the said
\nForm at the common portal, either directly or through a Facilitation Centr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n190
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nproper officer requires any clarification with regard to any information provided in the
\napplication or documents furnished therewith, he may issue a notice to the applicant
\nelectronically in FORM GST REG-03 within a period of three working days from the date
\nof submission of the application and the applicant shall furnish such clarification, information
\nor documents electronically, in FORM GST REG-04, within a period of seven working
\ndays from the date of the receipt of such notice.
\nExplanation. For the purposes of this sub-rule, the expression \u00e2\u00e2\u0082\u00ac\u00c5\u0093clarification\u00e2\u00e2\u0082\u00ac\u009d includes
\nmodification or correction of particulars declared in the application for registration, other
\nthan Permanent Account Number, State, mobile number and e-mail address declared in Part
\nA of FORM GST REG-01.
\n(3) Where the proper officer is satisfied with the clarification, information or documents
\nfurnished by the applic<\/p>\n
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\nsection 25, where the application for grant of registration has been approved under rule 9, a
\ncertificate of registration in FORM GST REG-06 showing the principal place of business
\nand additional place or places of business shall be made available to the applicant on the
\ncommon portal and a Goods and Services Tax Identification Number shall be assigned subject
\nto the following characters, namely:-
\n(a) two characters for the State code;
\n(b) ten characters for the Permanent Account Number or the Tax Deduction and
\nCollection Account Number;
\n(c) two characters for the entity code; and
\n(d)
\none checksum character.
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n191
\n(2) The registration shall be effective from the date on which the person becomes liable to
\nregistration where the application for registration has been submitted within a period of thirty
\ndays from such date.
\n(3) Where an application for registration has been submitted by the applicant after the
\nexpiry of thirt<\/p>\n
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\n(2) of section 25 shall be granted separate registration in respect of each of the verticals
\nsubject to the following conditions, namely:-
\n(a) such person has more than one business vertical as defined in clause (18) of
\nsection 2;
\n(b) the business vertical of a taxable person shall not be granted registration to pay
\ntax under section 10 if any one of the other business verticals of the same person is
\npaying tax under section 9;
\n(c) all separately registered business verticals of such person shall pay tax under the
\nAct on supply of goods or services or both made to another registered business vertical
\nof such person and issue a tax invoice for such supply.
\nExplanation.- For the purposes of clause (b), it is hereby clarified that where any business
\nvertical of a registered person that has been granted a separate registration becomes ineligible
\nto pay tax under section 10, all other business verticals of the said person shall become
\nineligible to pay tax under the sa<\/p>\n
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\nof registration in FORM GST REG-06 within a period of three working days from the date
\nof submission of the application.
\n(3) Where, upon anenquiry or pursuant to any other proceeding under the Act, the
\nproper officer is satisfied that a person to whom a certificate of registration in FORM GST
\nREG-06 has been issued is no longer liable to deduct tax at source under section 51 or
\ncollect tax at source under section 52, the said officer may cancel the registration issued
\nunder sub-rule (2) and such cancellation shall be communicated to the said person electronically
\nin FORM GST REG-08:
\nProvided that the proper officer shall follow the procedure as provided in rule 22 for the
\ncancellation of registration.
\n13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable
\nperson shall electronically submit an application, along with a self-attested copy of his valid
\npassport, for registration, duly signed or verifie<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall, mutatis mutandis, apply to an application submittedunder this rule.
\n(4) The application for registration made by a non-resident taxable person shall be duly
\nsigned or verified through electronic verification code by his authorised signatory who shall
\nbe a person resident in India having a valid Permanent Account Number.
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n193
\n14. Grant of registration to a person supplying online information and database
\naccess or retrieval services from a place outside India to a non-taxable online
\nrecipient. (1) Any person supplying online information and database access or retrieval
\nservices from a place outside India to a non-taxable online recipient shall electronically
\nsubmit an application for registration, duly signed or verified through electronic verification
\ncode, in FORM GST REG-10, at the common portal, either directly or through a Facilitation
\nCentre notified by the Commissioner.
\n(2) The applicant referred to in sub<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration under the Act has failed to apply for such registration, such officer may register
\nthe said person on a temporary basis and issue an order in FORM GST REG- 12.
\n(2) The registration grantedunder sub-rule (1) shall be effective from the date of such
\norder granting registration.
\n(3) Every person to whom a temporary registration has been granted under sub-rule (1)
\nshall, within a period of ninetydays from the date of the grant of such registration, submit an
\napplication for registration in the form and manner provided in rule 8 or rule 12:
\nProvided that where the said person has filed an appeal against the grant of temporary
\nregistration, in such case, the application for registration shall be submitted within a period of
\nthirty days from the date of the issuance of the order upholding the liability to registration by
\nthe Appellate Authority.
\n(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certific<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncertificate in FORM GST REG-06 within a period of three working days from the date of
\nthe submission of the application.
\n18. Display of registration certificate and Goods and Services Tax Identification
\nNumber on the name board.- (1) Every registered person shall display his certificate of
\nregistration in a prominent location at his principal place of business and at every additional
\nplace or places of business.
\n(2) Every registered person shall display his Goods and Services Tax Identification Number
\non the name board exhibited at the entry of his principal place of business and at every
\nadditional place or places of business.
\n19. Amendment of registration.- (1)Where there is any change in any of the particulars
\nfurnishedin the application for registration in FORM GST REG-01 or FORM GST
\nREG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number
\nin FORM GST-REG-13, either at the time of obtaining registration or Unique Identity
\nNumber or as amended from time to time<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ASAR 9, 1939 SAKA)
\n195
\nand issue an order in FORM GST REG-15 electronically and such amendment shall
\ntake 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
\nor Union territory shall be applicable for all registrations of the registered person obtained
\nunder 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
\n(a), the certificate of registration shall stand amended upon submission of the application
\nin FORM GST REG- 14 on the common portal;
\n(d) where a change in the constitution of any business results in the change of the
\nPermanent Account Number of a registered person, the said person shall apply for
\nfresh registration in FORM GST REG-01:
\nProvided further that any change in the mobile number or e-mail address of the
\nauthorised signatory submitted under th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and
\npass an order in FORM GST REG -05.
\n(5) If the proper officer fails to take any action,-
\n(a) within a period of fifteen working days from the date of submission of the
\napplication, or
\n(b) within a period of seven working days from the date of the receipt of the reply to
\nthe notice to show cause under sub-rule (3),
\nthe certificate of registration shall stand amended to the extent applied for and the amended
\ncertificate shall be made available to the registered personon the common portal.
\n196
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n20. Application for cancellation of registration.- A registered person, other than a
\nperson to whom a registration has been granted under rule 12 or a person to whom a Unique
\nIdentity Number has been granted under rule 17, seeking cancellation of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nis 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
\nof the Act, or the rules made thereunder; or
\n(c) violates the provisions of section 171 of the Act or the rules made thereunder.
\n22. Cancellation of registration.- (1) Where the proper officer has reasons to believe
\nthat the registration of a person is liable to be cancelled under section 29, he shall issue a
\nnotice to suchperson in FORM GST REG-17, requiring him to show cause, within a period
\nof seven working days from the date of the service of such notice, as to why his registration
\nshall not be cancelled.
\n(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in
\nFORM GST REG-18 within the period specified in the said sub-rule.
\n(3) Where a person who has submitted an application for cancellation of his registration is
\nno lo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nis cancelled by the proper officer on his own motion, may submit an application for revocation
\nof cancellation of registration, in FORM GST REG-21, to such proper officer, within a
\nperiod of thirty days from the date of the service of the order of cancellation of registration
\nat the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner:
\nProvided that no application for revocation shall be filed, if the registration has been
\ncancelled for the failure of the registered person to furnish returns, unless such returns are
\nfurnished and any amount due as tax, in terms of such returns, has been paid along with any
\namount payable towards interest, penalty and late fee in respect of the said returns.
\n(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that
\nthere are sufficient grounds for revocation of cancellation of registration, he shall revoke the
\ncancellation o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwithin a period of thirty days from the date ofthe receipt of such information or clarification
\nfrom the applicant.
\n24. Migration of persons registered under the existinglaw.- (1) (a) Every person,
\nother than a person deducting tax at source or an Input Service Distributor, registered under
\nan existing law and having a Permanent Account Number issued under the provisions of the
\nIncome-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-
\nmail address and mobile number, either directly or through a Facilitation Centre notified by
\n198
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nthe Commissioner.
\n(b) Upon enrolment under clause (a), the said person shall be granted registration on a
\nprovisional basis and a certificate of registration in FORM GST REG-25, incorporating the
\nGoods and Services Tax Identification Number therein, shall be made available to him on the
\ncommon portal:
\nProvided that a taxable person who has been <\/p>\n
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\n(3) Where the particulars or information specified in sub-rule (2) have either not been
\nfurnished or not found to be correct orcomplete, the proper officer shall, after serving a
\nnotice to show cause in FORM GST REG-27 and after affording the person concerned a
\nreasonable opportunity of being heard, cancel the provisional registration granted under sub-
\nrule (1) and issue an order in FORM GST REG-28:
\nProvided that the show cause notice issued in FORM GST REG-27 can be withdrawn
\nby issuing an order in FORM GST REG- 20, if it is found, after affording the person an
\nopportunity of being heard, that no such cause exists for which the notice was issued.
\n(3A) Where a certificate of registration has not been made available to the applicant on the
\ncommon portal within a period of fifteen days from the date of the furnishing of information
\nand particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under
\nsub-rule (3) within the said period, the registration s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 under the provisions of these rules shall be so submitted electronically
\nwith digital signature certificate or through e-signature as specified under the provisions of
\nthe Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature
\nor verification as notified by the Board in this behalf:
\nProvided that a registered person registered under the provisions of the Companies
\nAct, 2013 (18 of 2013) shall furnish the documents or application verified through digital
\nsignature certificate.
\n(2) Each document including the return furnished online shall be signed or verified through
\nelect<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n200
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nin the case of a trust, by 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
\nby a person authorised in accordance with the provisions of section 48.
\n(3) All notices, certificates and orders under the provisions of this Chapter shall be issued
\nelectronically by the proper officer or any other officer authorised to issue such notices or
\ncertificates or orders, through digital signature certificate or through e-signature as specified
\nunder the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any
\nother mode of signature or verification as notified by the Board in this behalf.
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n201
\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 appo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(For persons registered under the Act)
\n1. GSTIN
\n2.
\nLegal name
\n3.
\nTrade name, if any
\n4.
\nAddress of Principal Place of Business
\n5. Category of Registered Person .
\n(i)
\nManufacturers, other than manufacturers of such
\ngoods as may be notified by the Government
\n(ii) Suppliers making supplies referred to in clause (b) of
\nparagraph 6 of Schedule II
\n(iii) Any other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\n7. Jurisdiction
\n8.
\nDeclaration –
\nCentre
\nState
\n|I
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions
\nspecified for paying tax under section 10.
\n9.
\nVerification
\nhereby solemnly affirm and declare
\nthat the information given hereinabove is true and correct to the best of my knowledge and
\nbelief and nothing has been concealed therefrom.
\nSignature of Authorised Signatory
\nName
\nPlace
\nDate
\nDesignation \/ Status
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 19<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCentral Tax
\nState Tax \/
\nUT Tax
\n10. Verification
\nAmount
\nDebit entry no.
\nI
\nhereby solemnly affirm
\nand declare that the information given hereinabove is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nForm GST CMP-04
\n–
\n[See rule 6(2)]
\nIntimation\/Application for Withdrawal from Composition Levy
\n1. GSTIN
\n2.
\nLegal name
\n3.
\nTrade name,
\nif any
\n4.
\nAddress of Principal Place of business
\n5. Category of Registered Person
\n(iv) Manufacturers, other than manufacturers of
\nsuch goods as may be notified by the Government
\n(v) Suppliers making supplies referred to in clause (b)
\nof paragraph 6 of Schedule II
\n(vi) Any other supplier eligible for composition levy.
\n6.
\nNature of Business
\n7.
\nDate from which withdrawal from composition scheme
\nis sought
\nDD
\nMM YYYY
\n8.
\nJurisdiction
\nCentre
\nState
\n9. Reasons for withdrawal from composition scheme
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfrom the date of service of this notice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at
\nHH\/MM.
\nIf you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on
\nthe appointed date and time, the case will be decided ex parte on the basis of available
\nrecords and on merits
\nPlace
\nDate
\nSignature
\nName of Proper Officer
\nDesignation
\nJurisdiction
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST CMP – 06
\n[See rule 6(5)]
\nReply to the notice to show cause
\n207
\n1.
\nGSTIN
\n2.
\nDetails of the show cause
\nnotice
\n3.
\nLegal name
\n4.
\nTrade name,
\nif any
\n5.
\nAddress of the Principal
\nPlace of Business
\n6. Reply to the notice
\n7.
\nList of documents uploaded
\nReference no.
\nDate
\n8. Verification
\nI
\nhereby
\nsolemnly affirm and declare that the information given
\nherein above is true and correct to the best of
\nmyknowledge and belief and nothing has been concealed
\nt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncomposition schemeis hereby denied with effect from >> for the following reasons:
\n>
\nor
\nYou have not filed any reply to the show cause notice; or
\nYou did not appear on the day fixed for hearing.
\nTherefore, your option to pay tax under composition schemeis hereby denied with effect
\nfrom > for the following reasons:
\n>
\nDate
\nPlace
\nSignature
\nName of Proper Officer
\nDesignation
\nJurisdiction
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-01
\n[See rule 8(1)]
\nApplication for Registration
\n209
\n(Other than a non-resident taxable person, a person required to deduct tax at source under
\nsection 51 and a person required to collect tax at source under section 52 and a person
\nsupplying online information and database access or retrieval services from a place outside
\nIndia to a non-taxable online recipient referred to in section 14 of the Integrated Goods and
\nServices Tax Act, 2017)
\nPart -A
\nState\/UT-
\nDistrict –
\n(i) Le<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081
\n3.
\nName of the State
\n4.
\nJurisdiction
\n5. Option for Composition
\nState
\nDistrict
\nCentre
\nSector, Circle, Ward, Unit,
\netc. others (specify)
\nYes
\nNo
\n6.
\n210
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nComposition Declaration
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions
\nspecified in the Act or the rules for opting to pay tax under the composition scheme.
\n6.1 Category of Registered Person
\n(i)
\nManufacturers, other than manufacturers of such goods as may
\nbe notified by the Government for which option is not available
\n(ii) Suppliers making supplies referred to in clause (b) of
\nparagraph 6 of Schedule II
\n(iii) Any other supplier eligible for composition levy.
\n7.
\nDate of commencement of business
\n8.
\nDate on which liability to register arises
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\n9.
\nAre you applying for registration as a
\ncasua 1 taxable person?
\nYes
\n10. If selected 'Yes' in Sr. No. 9, period for
\nwhich registration is required
\nFrom
\nDD\/MM\/YYYY<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof goods or services u\/s 9(3)
\nor 9(4)
\n(iv) Transfer of business which
\n(xi)
\nTaxableperson supplying through
\nincludes change in the
\ne-Commerce portal
\nownership of business
\n(if transferee is not a
\nregistered entity)
\n(v) Death of the proprietor
\n(xii)
\nVoluntary Basis
\n(if the successor is not a
\nregistered entity)
\n(vi) De-merger
\n(vii) Change in constitution of
\nbusiness
\n(xiii)
\nPersons supplying goods and\/or
\nservices on behalf of other
\ntaxable person(s)
\n(xiv) Others (Not covered above)-Specify
\n15. Indicate existing registrations wherever applicable
\nRegistration number under Value Added Tax
\nCentral Sales Tax Registration Number
\nEntry Tax Registration Number
\nEntertainment Tax Registration Number
\nHotel and Luxury Tax Registration Number
\nCentral Excise Registration Number
\nService Tax Registration Number
\nCorporate Identify Number\/Foreign Company
\nRegistration Number
\nLimited Liability Partnership Identification Number\/
\nForeign Limited Liability Partnership Identification Number
\nImporter\/Export<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOthers (Specify)
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n\u00c3\u00e2\u0080\u0094\u00c2\u009d\u00c3\u00e2\u0080\u0094\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00e2\u0080\u0094\u00c2\u009d
\n17. Details of Bank Accounts (s)
\nTotal number of Bank Accounts maintained by the
\napplicant for conducting business
\n(Upto 10 Bank Accounts to be reported)
\nDetails of Bank Account 1
\nAccount Number
\nType of Account
\nBank Name
\nBranch Address
\nIFSC
\nTo be auto-populated (Edit mode)
\n18. Details of the Goods supplied by the Business
\nPlease specify top 5 Goods
\nSr. No.
\nDescription of Goods
\nHSN Code (Four digit)
\n(i)
\n(ii)
\n(v)
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n19. Details of Services supplied by the Business.
\nPlease specify top 5 Services
\nSr. No.
\nDescription of Services
\nHSN Code (Four digit)
\n(i)
\n(ii)
\n(v)
\n20. Details of Additional Place(s) of Business
\nNumber of additional places
\nPremises 1
\n(a) Details of Additional Place of Business
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nFloor No
\nRoad\/Street
\nDistrict
\nBlock\/Taluka
\nState
\nLatitude
\nPIN Code
\nLongitude
\n(b) Contact Information
\nOffice Email Address
\nM<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIndia?
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nState
\nCountry (in case of foreigner only)
\n22. Details of Authorised Signatory
\nCheckbox for Primary
\nAuthorised Signatory
\nDetails of Signatory No. 1
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nZIP code
\nParticulars
\nFirst Name
\nMiddle Name
\nLast Name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY Gender
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Account Number
\n| Email address
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case
\nAre you a citizen of India?
\nYes\/No
\nof foreigners)
\nResidential Address in India
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nBlock\/Taluka
\nCity\/Town\/Locality\/Village
\nState
\n23. Details of Authorised Representative
\nEnrolment ID, if available
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nProvide following details, if enrolment ID is<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIdentities 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
\ntrue and correct to the best of my knowledge and belief and nothing has been
\nconcealed therefrom
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory
\nDesignation\/Status……..
\nList of documents to be uploaded:-
\n1.
\nPhotographs (wherever specified in the Application Form)
\n(a) Proprietary Concern – Proprietor
\n(b) Partnership Firm \/ Limited Liability Partnership \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Managing\/Authorised\/Designated
\nPartners (personal details of all partners are to be submitted but photos of only ten
\npartners including that of Managing Partner are to be submitted)
\n(c) Hindu Undivided Family – Karta
\n(d) Company – Managing Director or the Authorised Person
\n(e) Trust – Managing Trustee
\n2.
\n3.
\n4
\n5
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n217
\n(f) Association of Persons or Bod<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nKhata 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
\npremises of the Consenter like Municipal Khata copy or Electricity Bill copy. For
\nshared 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 documents\/certificates
\nissued 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 Statement
\nor Scanned copy of a cancelled cheque containing name of the Proprietor or Business
\nentity, Bank Account No., MICR, IFSC and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbinding on me\/us.
\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 to act as
\nauthorised signatory for the above referred business and all my acts shall be binding on the
\nbusiness.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/Status:
\n1.
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nInstructions for submission of Application for Registration.
\n219
\nEnter name of person as recorded on Permanent Account Number of the Business. In
\ncase of Proprietorship concern, enter name of proprietor against Legal Name and mention
\nPermanent Account Number of the proprietor. Permanent Account Number shall be verified
\nwith Income Tax database.
\n2.
\nProvide E-mail Id and Mobile Number of authorised signatory for verification and
\nfuture communication which will be verified through One Time Passwords to be sent separately,
\nbefore fill<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nauthorised representative from the list available on the common portal if the authorised
\nrepresentative is enrolled, otherwise provide details of such person.
\n220
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n6.
\n7.
\nState specific information are relevant for the concerned State only.
\nApplication filed by undermentioned persons shall be signed digitally:-
\nSr. Type of Applicant
\n1. Private Limited Company
\nPublic Limited Company
\nType of Signature required
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership Digital Signature Certificate (DSC)- Class-2
\n2.
\nOther than above
\n8.
\nand above.
\nDigital Signature Certificate class 2 and above
\ne-Signature
\nor
\nany ot<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nB of the application. 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
\nsection 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to
\npay tax under the said section.
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-02
\n[See rule 8(5)]
\nAcknowledgment
\n221
\nApplication Reference Number (ARN) –
\nYou have filed the application successfully and the particulars of the application are
\ngiven as under:
\nDate of filing
\n:
\nTime of filing
\n:
\nGoods and Services Tax Identification Number, if available:
\nLegal Name
\nTrade Name (if applicable):
\nForm No.
\n:
\nForm Description
\n:
\nCenter Jurisdiction :
\nState Jurisdiction :
\nFiled by
\n|Temporary reference number (TRN), if any :
\nPayment details*
\n: Date
\n: Challan Identification Number
\n: Amount
\nIt is a system generated acknowledgement and does not requi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDesignation:
\nJurisdiction:
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-04
\n[See rule 9(2)]
\nClarification\/additional information\/document
\nfor >
\n223
\n1.
\nNotice details
\n2.
\nApplication details
\nReference No.
\nDate
\nReference No
\nDate
\n3.
\nGSTIN, if applicable
\n4.
\nName of Business (Legal)
\n5.
\nTrade name, if any
\n6.
\nAddress
\n7.
\nWhether any modification in the application for registration or
\nYes
\nfields is required.-
\nNo
\n(Tick one)
\n8.
\nAdditional Information
\n9.
\nList of Documents uploaded
\nI
\n10. Verification
\nhereby solemnly affirm and
\ndeclare that the information given hereinabove is true and correct to the best of my knowledge
\nand belief and nothing has been concealed therefrom.
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status:
\nPlace:
\nDate:
\nNote:-
\n1. For new registration, original registration application will be available in editable
\nmode if option 'Yes' is selected in item 7.
\n2. For amendment of registration particulars, the fields intended to be amend<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3.
\nConstitution of Business
\n4.
\nAddress of Principal
\nPlace of Business
\n5.
\nDate of Liability
\n6. Period of Validity
\n(Applicable only in case
\nof Non-Resident
\ntaxable person or
\nCasual taxable person)
\nDD\/MM\/YYYY
\nFrom
\nDD\/MM\/YYYY
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nDD\/MM\/YYYY
\n7. Type of Registration
\n8.
\nParticulars of Approving Authority
\nCentre
\nName
\nState
\nSignature
\nDesignation
\nOffice
\n9. Date of issue of Certificate
\nNote: The registration certificate is required to be prominently displayed at all places of
\nbusiness in the State.
\n226
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nAnnexure A
\nDetails of Additional Places of Business
\nGoods and Services Tax Identification Number
\nLegal Name
\nTrade Name, if any
\nTotal Number of Additional Places of Business in the State
\nSr. No. Address
\n1
\n2
\n3
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n227
\nAnnexure B
\nGoods and Services Tax Identification Number
\nLegal Name
\nTrade Name, if any
\nDetails of
\n1.
\nPhoto
\n2.
\nPhoto
\n3.
\n4.
\nPhoto
\n5.
\nPhoto
\nName
\nDesignation<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii) Tax Deduction and Collection Account Number
\n(Enter Tax Deduction and Collection Account Number, if Permanent Account Number
\nis not available)
\n(iv) Email Address
\n(v) Mobile Number
\n–
\nNote Information submitted above is subject to online verification before proceeding
\nto fill up Part-B.
\nPart -B
\nConstitution of Business (Please Select the Appropriate)
\n1
\nTrade Name, if any
\n2
\n(i)
\nProprietorship
\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(xiii) Foreign Limited Liability
\nPartnership
\n(xv) Others (Please specify)
\n(ii) Partnership
\n(iv) Private Limited Company
\n(vi) Society\/Club\/Trust\/Association
\nof Persons
\n(viii) Public Sector Undertaking
\n(x) Limited Liability Partnership
\n(xii) Statutory Body
\n(xiv) Foreign Company Registered
\n(in India)
\n\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081
\n\u00c3\u00e2\u0080\u0094\u00c2\u009d\u00c3\u00e2\u0080\u0094\u00c5\u00b8\u00c3\u00e2\u0080\u0094\u00c2\u009d\u00c3\u00e2\u0080\u0094\u00c5\u00b8\u00c3\u00e2\u0080\u0094\u00c2\u009d\u00c3\u00e2\u0080\u0094\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00e2\u0080\u0094\u00c2\u009d
\n230
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n3
\nName o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n231
\nParticulars
\nName
\nFather's Name
\nPhoto
\nDate of Birth
\nMobile Number
\nFirst Name
\nMiddle Name Last Name
\nDD\/MM\/YYYY
\nGender
\nEmail address
\nTelephone No. with STD
\nDesignation\/Status
\nDirector Identification Number (if any)
\nPermanent Account Number
\nAre you a citizen of India? Yes\/No
\nResidential Address
\nAadhaar Number
\nPassport No. (in case of Foreigners)
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nState
\nFloor No
\nLocality\/Village
\nPIN Code
\n13. Details of Authorised Signatory
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nParticulars
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nFirst Name
\nMiddle Name
\nLast Name
\nDD\/MM\/YYYY
\nGender
\nEmail address
\nDirector Identification
\nPermanent Account Number
\nAre you a citizen of India? Yes\/No
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of foreigners)
\n232
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the Central Government or State Government or Local Authority or Governmental
\nagencies):-
\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
\nor 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 ownership
\nof the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or
\ncopy 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
\nof the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties
\nalso, the same documents may be uploaded.
\n(d) For rented\/leased premises where the Rent\/lease agreement is not available, an affidavit
\nto that effect along with any document in support of the poss<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n234
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n4.
\nThe application filed by undermentioned persons shall be signed digitally.
\nSr. No Type of Applicant
\nDigital Signature required
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership Digital Signature Certificate(DSC)
\n2.
\nOther than above
\n5.
\nclass 2 and above
\nDigital Signature Certificate class 2 and
\nabove, e-Signature or any other mode as
\nspecified or as may be notified.
\nAll information relating to Permanent Account Number, Aadhaar, Director Identification
\nNumber, Challan Identification Number shall be validated online by the system
\nand Acknowledgment Receipt Number will be generated after successful
\nvalidation of all the filled information.
\n6.
\nStatus of the application filed online can be tracked on the Common portal.
\n7.
\nNo fee is payable for filing application for registration.
\n8.
\nAuthorised sha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(This order is also available on your dashboard).
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nIntegrated tax Central tax State tax
\nUT Tax
\nCess
\nSignature
\nName
\nDesignation
\nJurisdiction
\n236
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-09
\n[See rule 13(1) ]
\nApplication for Registration of Non Resident Taxable Person
\nPart -A
\nState \/UT-
\nDistrict –
\n(i)
\n(ii)
\nLegal Name of the Non-Resident Taxable Person
\nPermanent Account Number of the Non-Resident Taxable
\nperson, if any
\n(iii) Passport number, if Permanent Account Number is not available
\n(iv) Tax identification number or unique number on the basis of which
\nthe entity is identified by the Government of that country
\n(v) Name of the Authorised Signatory (as per Permanent Account
\nNumber)
\n(vi) Permanent Account Number of the Authorised Signatory
\n(vii) Email Address of the Authorised Signatory
\n(viii) Mobile Number of the Authorised Signatory (+91)
\nNote- Relevant information submitted above is subject to online verifi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFloor No.
\nRoad\/Street
\nDistrict
\nBlock\/Taluka
\nLatitude
\nState
\nMobile Number
\nE mail Address
\nDetails of Bank Account in India
\nAccount Number
\nBank Name
\nLongitude
\nPIN Code
\nTelephone Number
\nFax Number with STD
\nType of account
\nBranch Address
\nIFSC
\n238
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n7
\nDocuments Uploaded
\nA customized list of documents required to be uploaded (refer Instruction) as per
\nthe field values in the form
\n8
\nPlace:
\nDate:
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is
\ntrue and correct to the best of my knowledge and belief and nothing has been
\nconcealed therefrom.
\nSignature
\nName of Authorised Signatory
\nDesignation:
\nNote: Non-Resident taxable person is required to upload declaration (as per under mentioned
\nformat) along with scanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\nProof of Principal Place of Business:
\n2.
\n(a) For own premises –
\nAny document<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor it's Permanent Account Number, if available.
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n3
\nBank Account related proof:
\n239
\n4
\nScanned copy of the first page of Bank passbook or the relevant page of Bank Statement
\nor Scanned copy of a cancelled cheque containing name of the Proprietor or Business
\nentity, Bank Account No., MICR, IFSC and Branch details including 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 in the
\nfollowing format:Declaration for Authorised Signatory (Separate for each signatory)
\n(Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/
\nMembers 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 ..<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe common portal.
\n3.
\n4.
\n5.
\nThe applicant needs to provide Email Id and Mobile Number for verification and future
\ncommunication which will be verified through One Time Passwords to be sent separately,
\nbefore filling up Part-B of the application.
\nThe applicant needs to upload the scanned copy of the declaration signed by
\ntheProprietor\/all Partners \/Managing Directors and whole time Director\/Members of
\nManaging Committee of Associations\/Board of Trustees etc. in case the business
\ndeclares a person as Authorised Signatory.
\nSr. No
\nThe application filed by the under-mentioned persons shall be signed digitally:-
\nDigital Signature required
\n1.
\nType of Applicant
\nPrivate Limited Company
\nDigital Signature Certificate(DSC)
\nclass 2 and above
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\n6.
\nDig<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\npracticable, before proceeding to fill up Part-B.
\nPart -B
\nDetails of Authorised Signatory (shall be resident of India)
\n1.
\nFirst Name
\nMiddle Name
\nPhoto
\nGender
\nMale\/Female \/ Others
\nDesignation
\nDate of Birth
\nDD\/MM\/YYYY
\nFather's Name
\nNationality
\nAadhaar, if any
\nLast Name
\nAddress line 1
\nAddress of the Authorised Signatory
\nAddress line 2
\nAddress line 3
\n2.
\nDate of commencement of the online
\nservice in India.
\nDD\/MM\/YYYY
\n3
\n242
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nUniform Resource Locators (URLs) of the website through which taxable services
\nare provided:
\n1.
\n2.
\n3…
\n4
\nJurisdiction
\n5
\n6
\n7
\nDetails of Bank Account
\nAccount Number
\nBank Name
\nDocuments Uploaded
\nCenter\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 Municipal
\nKhata 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
\npremises of the Consenter like Municipal Khata copy or Electricity Bill copy. For
\nshared properties also, the same documents may be uploaded.
\n2.
\nProof of :
\n3
\n4
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n243
\nScanned copy of the passport of the Non-resident tax payer with VISA details. In
\ncase of Company\/Society\/LLP\/FCNR\/ etc. person who is holding power of attorney
\nwith authorisation letter.
\nScanned copy of Certificate of Incorporation if the Company is registered outside
\nIndia or in India
\nScanned copy of License is issued by origin country
\nScanne<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nS. No. Full Name
\nDesignation\/Status
\nSignature
\n1.
\nAcceptance as an authorised signatory
\nI > hereby solemnly accord my acceptance to act
\nas authorised signatory for the above referred business and all my acts shall be binding
\non the business.
\nPlace
\nDate:
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/Status
\n244
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-11
\n[See rule 15(1) ]
\nApplication for extension of registration period by casual \/ non-resident taxable
\nperson
\n1.
\nGSTIN
\n2.
\nName (Legal)
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nPeriod of Validity (original)
\nFrom
\n6.
\nPeriod for which extension
\nDD\/MM\/YYYY
\nFrom
\nTo
\nDD\/MM\/YYYY
\nTo
\nis requested.
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\n7.
\nTurnover Details for the extended
\nperiod (Rs.)
\nInter-State
\nIntra-State
\nTax
\nTax
\nTax
\nTax
\nEstimated Tax Liability (Net) for the
\nextended period (Rs.)
\nCentral State UT Integrated Cess
\n8.
\nPayment details
\nDate
\nCIN
\n9.
\nDeclaration –
\nBRN
\nAmount
\nI hereby solemnly affirm and declare that the informati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDetails of person to whom temporary registration granted
\n1.
\nName and Legal Name, if applicable
\n2.
\nGender
\nMale\/Female\/Other
\n3. Father's Name
\n4.
\nDate of Birth
\nDD\/MM\/YYYY
\n5.
\nAddress of
\nBuilding No.\/ Flat No.
\nthe Person
\nFloor No.
\nName of Premises\/ Building
\nRoad\/ Street
\nTown\/City\/Locality\/Village
\nBlock\/Taluka
\nDistrict
\nState
\nPIN Code
\n6.
\nPermanent Account Number of the person, if available
\n7.
\nMobile No.
\n8.
\nEmail Address
\n9.
\nOther ID, if any (Voter ID No.\/ Passport No.\/
\nDriving License No.\/ Aadhaar No.\/ Other)
\n246
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n10. Reasons for temporary registration
\n11.
\nEffective date of registration \/ temporary ID
\n12. Registration No. \/ Temporary ID
\n(Upload of Seizure Memo \/ Detention Memo \/ Any other supporting documents)
\n>
\nSignature
\nPlace
\nDate:
\n>:
\nDesignation\/Jurisdiction:
\nNote: copy of the order will be sent to the corresponding Central\/ State Jurisdictional
\nAuthority.
\nPUNJAB GOVT. GAZ. (EX<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\n248
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nMobile Number
\nTelephone No.
\nDesignation\/Status
\nPermanent Account Number
\nAre you a citizen
\nYes\/No
\nof India?
\nResidential Address
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nTown\/City\/Village
\nBlock\/Taluka
\nState
\n8
\nEmail address
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case
\nof foreigners)
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nType of Account
\nBank Account Details (add more if required)
\nAccount Number
\nIFSC
\nBank Name
\nBranch Address
\n9.
\nDocuments Uploaded
\nThe authorised person who is in possession of the documentary evidence (other thanUN
\nBody\/Embassy etc.) shall upload the scanned copy of such documents including the
\ncopy of resolution \/ power of attorney, authorising the applicant to represent the entity.
\nOr
\nThe proper officer who has collected the documentary evidence from the applicant
\n(UN Body\/Embassy etc.) shall upload the scanned copy <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand correct to the best of my knowledge and belief and nothing has been concealed
\ntherefrom
\nPlace:
\nSignature
\nName of Authorised Signatory
\nDate: Designation \/ Status:
\nInstructions for submission of application for amendment
\n1.
\n2.
\n3.
\nApplication for amendment shall be submitted online.
\nChanges relating to – Name of Business, Principal Place of Business, additional place(s)
\nof business and details of partners or directors, karta, Managing Committee, Board of
\nTrustees, Chief Executive Officer or equivalent, responsible for day to day affairs of
\nthe business which does not warrant cancellation of registration, are core fields which
\nshall be approved by the Proper Officer after due verification.
\nFor amendment in Non-Core fields, approval of the Proper Officer is not required.
\n250
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n4.
\n5.
\n6.
\nWhere a change in the constitution of any business results in change of the Permanent
\nAccount Nu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregarding amendment
\nin registration particulars. Your application has been examined and the same has been found
\nto be in order. The amended certificate of registration is available on your dashboard for
\ndownload.
\nSignature
\nName
\nDesignation
\nJurisdiction
\nDate
\nPlace
\n252
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-16
\n[See rule 20]
\nApplication for Cancellation of Registration
\n1
\nGSTIN
\n2
\nLegal name
\n3
\nTrade name, if any
\n4
\nAddress of Principal
\nPlace of Business
\n5
\nAddress for future
\ncorrespondence
\n(including email,
\nBuilding No.\/Flat No.
\nName of Premises\/
\nBuilding
\nFloor No.
\nRoad\/
\nStreet
\nmobile telephone, fax)
\nCity\/Town\/Village
\nBlock\/Taluka
\nDistrict
\nLatitude
\nState
\nMobile (with country code)
\nemail
\nLongitude
\nPIN Code
\nTelephone
\nFax
\nNumber
\n6.
\nReasons
\nfor
\nCancellation
\n(Select one)
\n7.
\no Discontinuance\/Closure of
\nbusiness
\no Ceased to be liable to pay tax
\no Transfer of business on of
\namalgamation, account
\nmerger\/demerger, sale, lease
\nor othe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInputs contained in semi-finished goods
\nInputs contained in finished goods
\nValue
\nof
\n(whichever is higher) (Rs.)
\nStock
\nCentral
\nState UT Integrated Cess
\n(Rs.)
\nTax
\nTax
\nTax
\nTax
\nCapital Goods\/Plant and machinery
\nTotal
\n11.
\nDetails of tax paid, if any
\nPayment from Cash Ledger
\nSr. No. Debit Entry
\nCentral State
\nUT
\nIntegrated Cess
\nNo.
\nTax
\nTax
\nTax
\nTax
\n1.
\n254
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n2.
\nSub-Total
\nPayment from ITC Ledger
\nSr. No.
\nDebit Entry No.
\nCentral
\nState
\nUT
\nIntegrated
\nCess
\nTax
\nTax
\nTax
\nTax
\n1.
\n2.
\nSub-Total
\nTotal Amount of Tax Paid
\n12. Documents uploaded
\n13. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my\/our knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName of the Authorised Signatory
\nDesignation\/Status
\nInstructions for filing of Application for Cancellation
\nA registered person seeking cancellation of his regi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nmanually before the concerned tax authorities. The new entity in which the applicant proposes
\nto amalgamate itself shall register with the tax authority before submission of the application
\nfor cancellation. This application shall be made only after that the new entity is registered.
\nBefore applying for cancellation, please file your tax return due for the tax period in which
\nthe effective date of surrender of registration falls.
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nStatus of the Application may be tracked on the common portal.
\nNo fee is payable for filing application for cancellation.
\nAfter submission of application for cancellation of registration, the registered personshall
\nmake payment, if not made at the time of this application, and s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nJurisdiction
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\n257
\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
\n1.
\n2.
\nGSTINUIN
\n3.
\nName of business (Legal)
\n4.
\nTrade name, if any
\n5.
\nReply to the notice
\n6.
\nList of documents uploaded
\nVerification
\n7.
\nI
\nhereby solemnly affirm and
\ndeclare that the information given hereinabove is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorised Signatory
\nDesignation\/Status
\nName
\nPlace
\nDate
\n258
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-19
\n[See rule 22(3)]
\nReference No. –
\nDate
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nApplication Reference No. (ARN)
\nDate
\nOrder for Cancellation of Registration
\nThis has reference to your reply dated
\n–
\nin response to the notice to show cause dated
\nWhereas no reply to notice to show cause has been submitted; or
\nWhereas on the day fixe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 22(4)]
\nReference No. –
\nDate
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\nDate
\n259
\nOrder for dropping the proceedings for cancellation of registration
\nThis has reference to your reply dated in response to the notice toshow cause notice
\ndated DD\/MM\/YYYY. Upon consideration of your reply and\/or submissions made during
\nhearing, the proceedings initiated for cancellation of registration stands vacated due to the
\nfollowing reasons:
\n>
\nPlace:
\nDate:
\nSignature
\nDesignation
\nJurisdiction
\n260
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\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.
\nDate
\n6
\nReason for cancellation
\n7
\nDetails of last return filed
\nPeriod of Return
\nApplication
\nDate of filing
\nDD\/MM\/YYYY
\nReference
\nNumber
\n8
\nReasons for revocation of
\ncancellation
\n9
\nUpload Documents
\nReasons in brief. (Detai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand late fee payable in respect of the said returns.
\nAny change in the mobile number or the e-mail address of authorised signatory submitted
\nas amended from time to time, shall be carried out only after online verification through
\nthe common portal in the manner provided
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nStatus of the application can be tracked on the common portal.
\n\u00e2\u00e2\u0082\u00ac\u00a2
\nNo fee is payable for filing application for revocation of cancellation.
\n262
\nReference No.
\nTo
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-22
\nGSTIN\/UIN
\n(Name of Taxpayer)
\n(Address)
\n[See rule 23(2]
\nDate
\nApplication Reference No. (ARN)
\nDate
\nOrder for revocation of cancellation ofregistration
\nThis has reference to your application dated DD\/MM\/YYYY for revocation of cancellation
\nofregistration. Your application has been examined and the same has been found to be in
\norder. Accordingly, your registration is restored.
\nDate
\nPlace
\nSignature
\nName of Proper officer
\n(Designation)
\nJurisdict<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDesignation
\nJurisdiction
\n264
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-24
\n[See rule 23(3)]
\nReply to the notice for rejection of application for revocation of cancellation of
\nregistration
\n1. Reference No. of Notice
\nDate
\n2.
\nApplication Reference No. (ARN)
\nDate
\n3.
\nGSTIN, if applicable
\n4.
\nInformation\/reasons
\n5.
\nList of documents filed
\n6.
\nVerification
\nI
\nPlace
\nDate
\nhereby solemnly affirm and
\ndeclare that the information given hereinabove is true and correct to the best of my\/our
\nknowledge and belief and nothing has been concealed therefrom.
\nSignatureof Authorised Signatory
\nName
\nDesignation\/Status
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nForm GST REG-25
\n[See rule 24(1)]
\nCertificate of Provisional Registration
\n1.
\nGSTIN
\n2.
\nPermanent Account Number
\n3.
\nLegal Name
\n4.
\nTrade Name
\n5.
\nRegistration Details under Existing Law
\n(a)
\n(b)
\nAct
\nRegistration Number
\n265
\nDate
\nThis is a Certificate of Provisional Registration issued under the provis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNumber\/Foreign Limited Liability
\nPartnership Identification Number
\n10
\n11
\nImport\/Exporter Code Number
\nRegistration Under Duty Of Excise On Medicinal And Toiletry Act
\n12 Others (Please specify)
\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
\n10A. Nature of Possession of Premises
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nOffice Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; Shared)
\n10B. Nature of Business Activities being carried out
\nFactory\/Manufacturing O
\nBonded Warehouse O
\nService Recipient O
\nWorks Contract
\nWholesale Business O
\nService Provision O
\nEOU\/STP\/EHTP O
\nOthers (Specify) O
\nRetail Business O
\nOffice\/Sale Office O
\nWarehouse\/Depot O
\nLeasing Business O
\nSEZ
\nInput Service Distributor (ISD) O
\n11. Details of Additional Places of Business
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMembers of Managing Committee of Associations\/Board of Trustees etc.
\nName
\nName of Father\/Husband
\nDate of
\nDD\/MM\/YYYY
\nGender
\nBirth
\nMobile Number
\nEmail Address
\nTelephone Number
\nIdentity Information
\nDesignation
\nPermanent
\nAccount
\nNumber
\nDirector Identification Number
\nAadhaar Number
\nPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
\n(ASAR 9, 1939 SAKA)
\nAre you a citizen of India?
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\n15. Details of Primary Authorised Signatory
\nPassport Number
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\n269
\nName
\nName of Father\/Husband
\nDate of Birth
\nDD\/MM\/
\nYYYY
\nGender
\nEmail Address
\nMobile Number
\nTelephone Number
\nIdentity Information
\nDesignation
\nPermanent Account Number
\nDirector Identification Number
\nAadhaar Number
\nPassport Number
\nAre you a citizen of India?
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nAdd More
\nList of Documents Uploaded
\nFloor No
\nRoad\/Street
\nDistri<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignatory
\nPlace
\nDate
\n1.
\n2.
\n3.
\nInstructions for filing of Application for enrolment
\nEvery person, other than a person deducting tax at source or an Input Service Distributor,
\nregistered under an existing law and having a Permanent Account Number issued
\nunder the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by
\nvalidating his e-mail address and mobile number.
\nUpon enrolment under clause (a), the said person shall be granted registration on a
\nprovisional basis and a certificate of registration inFORM GST REG-25, incorporating
\nthe Goods and Services Tax Identification Number therein, shall be made available to
\nhim on the common portal:
\nAuthorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy
\nof Resolution of the Managing Committee or Board of Directors to be filed in the following
\nformat:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI
\n(Details of Proprietor\/all Partners\/Karta\/Mana<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCentral Excise\/Service Tax Department for log in on the GST Portal.
\nCorrect Email address and Mobile number of the Primary Authorised Signatory are to
\nbe provided. The Email address and Mobile Number would be filled as contact
\ninformation of the Primary Authorised Signatory.
\nE mail and Mobile number to be verified by separate One Time Passwords. Taxpayer
\nshall change his user id and password after first login.
\nTaxpayer shall require to fill the information required in the application form related
\ndetails of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/
\nMembers of Managing Committee of Associations\/Board of Trustees, Principal Place
\nof Business and details in respect of Authorised signatories.
\nInformation related to additional place of business, Bank account, commodity in respect
\nof goods and services dealt in (top five) are also required to be filled.
\nApplicant need to upload scanned copy of the declaration signed by theProprietor\/all
\nPartners\/K<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\netc.
\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
\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 Municipal
\nKhata 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
\npremises of <\/p>\n