The Tripura State Goods and Services Tax Rules, 2017
F.1-11 (91)-TAX\/GST\/2017 Dated:- 22-6-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nDated, Agartala, the 22nd June, 2017
\nNOTIFICATION
\nNo. F. 1-11 (91)-TAX\/GST\/2017
\nIn exercise of the powers conferred by Section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017). the State Government hereby makes the following rules, namely:-
\n=============
\nDocument 1No. 206
\nTRIPURA
\nRegistered No. N. E. 930.
\nGAZETTE
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nPublished by Authority
\nEXTRAORDINARY ISSUE
\nAgartala, Thursday, June 22, 2017 A. D. Asadha 1, 1939 S. E.
\nPART-1Orders and Notifications by the Government of Tripura,
\nThe High Court, Government Treasury etc.
\nGOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nNo. F. 1-11(91)-TAX\/GST\/2017
\nDated, Agartala, the 22nd June, 2017.
\nNOTIFICATION
\nIn exe<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation for composition levy.- (1) Any person who has been granted registration on a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n RM GST CMP-03, on the common portal, either directly = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as notified under clause (e) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 10 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cturers of such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n verified through a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n application and the applicant shall furnish such clarification, information = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntification Number shall be assigned = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax under section 9; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1 or collect tax at = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or retrieval services from a place outside India to a non-taxable online recipient.-(1)Any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registration, submit an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Identification Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nthe notice to show = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ssue a notice to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n returns are = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or through a Facilitation Centre notified by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion granted under sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e certificate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n if any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stock on date of opting for composition levy = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is true and correct to the best of my knowledge and belief and nothing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ters. In case the same is more than 500 characters, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er Permanent Account Number of the Business; Permanent Account Number of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies and estimated net tax liability during the period of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n inal and Toilet = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n premises = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g details, if enrolment ID is not available = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Individuals -Members of Managing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Part-B of the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tificate class 2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated acknowledgement and does not require any signature. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntended to be amended will be available in editable Date- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Statutory Body = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ort No. (in case of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to that effect = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is payable for filing application for registration. – (date) failing which the amount will be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ant information submitted above is subject to online verification, where practicable, before proceeding to fill = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce of Business: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erson) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated….. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n class 2 and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dress = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n first page of Bank passbook \/ one page of Bank Statement = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rect to the best = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n A. D. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dinary Issue, June 22, 2017 A. D. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n T Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gister = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereinabove is true and correct to the best of my knowledge and belief = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n due to the following reasons: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 22, 2017 A. D. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ledge and belief = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ngitude = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in FORM GST REG-25, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re to fill the information required in the application form related details of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or Own premises = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ette, Extraordinary Issue, June 22, 2017 A. D. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n > Whereas the undersigned has examined your reply and submissions made at the time of hearing, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ocality = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Tripura State Goods and Services Tax Rules, 2017F.1-11 (91)-TAX\/GST\/2017 Dated:- 22-6-2017 Tripura SGSTGST – StatesTripura SGSTTripura SGSTGOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) Dated, Agartala, the 22nd June, 2017 NOTIFICATION No. F. 1-11 (91)-TAX\/GST\/2017 In exercise of the powers conferred by Section 164 of the Tripura State Goods and Services Tax Act, 2017 … Continue reading “The Tripura State Goods and Services Tax Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6717","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6717"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6717\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nprovisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay
\ntax under
\nsection 10, shall electronically file an intimation in FORM GST CMP-01, duly
\nsigned or
\nverified through electronic verification code, on the common portal, either directly or through
\na Facilitation Centre notified by the Commissioner, prior to the appointed day. but not
\nlater
\nthan thirty days after the said day, or such further period as may be extended
\nby the
\nCommissioner in this behalf:
\nProvided that where the intimation in FORM GST CMP-01 is filed after the
\nappointed day, the registered person shall not collect any tax from the appointed day but shali
\nissue bill of supply for supplies made after the said day.
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to
\npay tax under section 10 in Part B of FORM GST R<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor through a Facilitation Centre notified by the Commissioner, within a period of sixty days
\nfrom the date on which the option for composition levy is exercised or within such further
\nperiod as may 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. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be
\neffective from the beginning of the financial year, where the intimation is filed under sub-rule
\n(3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said
\nrule.
\n(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
\nregistration to the applicant and his option to pay tax under sec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsub-section (2) of section 10, during the preceding financial year;
\n(f)
\nhe shall mention the words “composition taxable person, not eligible to collect
\ntax on supplies” at the top of the bill of supply issued by him; and
\n2
\n(g)
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nhe shall mention the words “composition taxable person” on every notice or
\nsignboard displayed at a prominent place at his principal place of business and at
\nevery additional 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 the
\nAct and these rules.
\n6. Validity of composition levy.- (1)The option exercised by a registered person to pay tax
\nunder section 10 shall remain valid so long as he satisfies all the conditions mentioned in the
\nsaid section and under these rules.
\n(2) The person referred to in sub-rule (1) shall b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall not be denied.
\n(5) Upon receipt of the reply to the show cause notice issued under sub-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.
\n(6) Every person who has furnished an intimation under sub-rule (2) or filed an application
\nfor withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of
\noption has been passed in FORM GST CMP-07 under sub-rule (5), may electronically
\nfurnish at the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs
\nand inputs contained in semi-finished or finished goods held in stock by him on the date on
\nw<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods as may be notified by the Government
\none per cent.
\n2
\n3
\nSuppliers making supplies referred to in clause (b) of two and a half per cent.
\nparagraph 6 of Schedule II
\nAny other supplier eligible for composition levy half per cent.
\nunder section 10 and the provisions of this Chapter
\nChapter III
\nREGISTRATION
\n8. Application for registration.-(1) Every person, other than a non-resident taxable person, a
\nperson required to deduct tax at source under section 51, a person required to collect tax at
\nsource under section 52 and a person supplying online information and database access or
\nretrieval services from a place outside India to a non-taxable online recipient referred to in
\nsection 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to
\nbe registered under sub-section (1) of section 25 and every person seeking registration under
\nsub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall,
\nbefore applying for <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nseparate one-time password sent to the said e-mail address.
\nOn 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
\n4
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm at the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(5)
\nOn receipt of an application under sub-rule (4), an acknowledgement shall be issued
\nelectronically to the applicant in FORM GST REG-02.
\n(6) A person applying for registration as a casual taxable person shall be given a
\ntemporary reference number by the common portal for <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor documents electronically, in FORM GST REG-04, within a period of seven working days
\nfrom the date of the receipt of such notice.
\nExplanation. For the purposes of this sub-rule, the expression “clarification” 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 applicant, he may approve the grant of registration to the applicant within a
\nperiod of seven working days from the date of the receipt of such clarification or information
\nor documents.
\n(4)
\nWhere no reply is furnished by the applicant in response to the notice issued under
\nsub-rule (2) or where the proper officer is not satisfied with the clarification, information or
\ndocuments furnished<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubject to the following characters, namely:-
\n(2)
\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)one checksum character.
\nThe 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)
\nWhere an application for registration has been submitted by the applicant after the
\nexpiry of thirty days from the date of his becoming liable to registration, the effective date of
\nregistration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or
\nsub-rule (5) of rule 9.
\n(4)
\nthe Act.
\nEvery certificate of registration shall be digitally signed by the proper officer under
\n(5)
\nWhere the registration has been granted under sub-rule (5) of rule 9, the applica<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(c) all separately registered business verticals of such person shall pay tax under
\nthe Act on supply of goods or services or both made to another registered business
\nvertical of such person and issue a tax invoice for such supply.
\nExplanation. For the purposes of clause (b), it is hereby clarified that where any
\nbusiness vertical of a registered person that has been granted a separate registration
\nbecomes ineligible to pay tax under section 10, all other business verticals of the said
\nperson shall become ineligible to pay tax under the said section.
\nCO
\n(2)
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nA registered person eligible to obtain separate registration for business verticals may
\nsubmit a separate application in FORM GST REG-01 in respect of each such vertical.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
\nregistration shall, mutatis mutandis, apply to an application submitted under this rule.
\n12. Grant o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsource under section 52, the said officer may cancel the registration issued under sub-rule (2)
\nand such cancellation shall be communicated to the said person electronically in FORM
\nGST REG-08:
\nProvided that the proper officer shall follow the procedure as provided in rule 22 for
\nthe cancellation 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 verified through electronic verification code, in
\nFORM GST REG-09, at least five days prior to the commencement of business at the
\ncommon portal either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that in the case of a business entity incorporated or established outside India,
\nthe application for registration shall be submitted along with its tax identification number or
\nunique number on the basis of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson supplying online information and database access or retrieval services from a place
\noutside India to a non-taxable online recipient shall electronically submit an application for
\nregistration, duly signed or verified through electronic verification code, in FORM GST
\nREG-10, at the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST
\nREG-06, subject to such conditions and restrictions and by such officer as may be notified by
\nthe Central Government on the recommendations of the Council.
\n15. Extension in period of operation by casual taxable person and non-resident taxable
\nperson. (1) Where a registered casual taxable person or a non-resident taxable person
\nintends to extend the period of registration indicated in his application of registration, an
\napplication in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\ncertificate of registration shall, mutatis mutandis, apply to an application submitted under
\nsub-rule (3).
\n(5) The Goods and Services Tax Identification Number assigned, pursuant to the
\nverification under sub-rule (4), shall be effective from the date of the order granting
\nregistration under sub-rule (1).
\n8
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n17. Assignment of Unique Identity Number to certain special entities.- (1) Every person
\nrequired to be granted a Unique Identity N<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nfurnished in the application for registration in FORM GST REG-01 or FORM GST
\nREG-
\n07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity
\nNumber in
\nFORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number
\nor as amended from time to time, the registered person shall, within a period of fifteen days
\nof such change, submit an application, duly signed or verified through electronic
\nverification
\ncode. electronically in FORM GST REG-14, along with the documents relating
\nto such
\nchange at the common portal, either directly or through a Facilitation Centre
\nnotified by the
\nCommissioner:
\nProvided that – (a) where the change relates to,-
\n(i) legal name of business;
\n(ii) address of the principal place of business or any<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a), the certificate of registration shall stand amended upon submission
\nof the
\napplication in FORM GST REG- 14 on the common portal;
\n6
\n(d)
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nwhere a change in the constitution of any business results in the change of the
\nPermanent
\nAccount
\nNumber of a registered person, the said person shall apply for
\nfresh registration in FORM GST
\nREG-01:
\nProvided further that any change in the mobile number or e-mail address of
\nthe authorised signatory submitted under this rule, as amended from time to time,
\nshall be carried out
\nonly after online verification through the common portal in the
\nmanner provided under the said
\nrule.
\n(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is
\neither not warranted or
\nthe documents furnished therewith are incomplete or incorrect, he
\nmay, within a period of fifteen
\nworking days from the date of the receipt of the application in
\nFORM GST REG-14, serve a
\nnotic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncause under sub-rule (3),
\nthe certificate of registration shall stand amended to the extent applied for and the amended
\ncertificate shall be made
\navailable to the registered person on the common portal.
\n20. Application for cancellation of registration.- A registered person, other than a person
\nto whom a registration has
\nbeen granted under rule 12 or a person to whom a Unique Identity
\nNumber has been granted
\nunder rule 17, seeking cancellation of his registration under sub-
\nsection (1) of section
\n29 shall electronically submit an application in FORM GST REG-16,
\nincluding therein the
\ndetails of inputs held in stock or inputs contained in semi-finished or
\nfinished
\ngoods held in stock and of capital goods held in stock on the date from which the
\ncancellation of
\nregistration is sought, liability thereon, the details of the payment, if any,
\nmade against such
\nliability and may furnish, along with the application, relevant documents
\nin support
\nthereof, at the comm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch person in FORM GST REG-17, requiring him to show cause, within a period of seven
\nworking
\ndays from the date of the service of such notice, as to why his registration shall not
\nbe cancelled.
\n(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM
\nREG-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 no
\nlonger liable to be registered or his registration is liable to be cancelled, the proper officer
\nshall issue
\nan order in FORM GST REG-19, within a period of thirty days from the date of
\napplication submitted under rule 20 or, as the case may be, the date of the reply to the show
\ncause
\nissued under sub-rule (1), cancel the registration, with effect from a date to be
\ndetermined by him and notify the taxable person, directing him to pay arrears of any tax,
\ninterest
\nor penalty including the amount liable to be paid under sub-section (5) o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished and any amount due as tax, in terms of such returns, has been paid along with any
\namount payable towards interest, penalty and late fee in respect of the said returns.
\n(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there
\nare sufficient grounds for revocation of cancellation of registration, he shall revoke the
\ncancellation of registration by an order in FORM GST REG-22 within a period of thirty
\ndays from the date of the receipt of the application and communicate the same to the
\napplicant.
\n(b) The proper officer may, for reasons to be recorded in writing, under circumstances
\nother than those specified in clause (a), by an order in FORM GST REG-05, reject the
\napplication for revocation of cancellation of registration and communicate the same to the
\napplicant.
\n(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule
\n(2), issue a notice in FORM GST REG-23 requiring the applicant to show ca<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 granted multiple registrations under the
\nexisting law on the basis of a single Permanent Account Number shall be granted only one
\nprovisional registration under the Act:
\nProvided further that a person having centralised registration under the provisions of
\nChapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional
\nregistration in the State or Union territory in which he is registered under the existing law.
\n(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall
\nsubmit an application electronically in FORM GST REG-26, duly signed or verif<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nwithdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the
\nperson an opportunity of being heard, that no such cause exists for which the notice was
\nissued.
\n(4) Every person registered under any of the existing laws, who is not liable to be registered
\nunder the Act may, within a period of thirty days from the appointed day, at his option,
\nsubmit an application electronically in FORM GST REG-29 at the common portal for the
\ncancellation of registration granted to him and the proper officer shall, after conducting such
\nenquiry as deemed fit, cancel the said registration.
\n12
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n25. Physical verification of business premises in certain cases.- Where the proper officer is
\nsatisfied that the physical verification of the place of business of a registered person is
\nrequired <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) Each document including the return furnished online shall be signed or verified through
\nelectronic verification code-
\n(a) in the case of an individual, by the individual himself or where he is absent from India,
\nby some other person duly authorised by him in this behalf, and where the individual is
\nmentally incapacitated from attending to his affairs, by his guardian or by any other person
\ncompetent to act on his behalf;
\n(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
\nfrom India or is mentally incapacitated from attending to his affairs, by any other adult
\nmember of such family or by the authorised signatory of such Karta;
\n(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
\n(d) in the case of a Government or any Governmental agency or local authority, by an
\nofficer authorised in this behalf;
\n(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory
\nthere<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Address of Principal Place of Business
\n5. Category of Registered Person
\nManufacturers, other than manufacturers of such goods
\nas notified by the Government
\n(i)
\n(ii)
\nSuppliers making supplies referred to in clause (b)
\nof paragraph 6 of Schedule II
\n(iii)
\nAny other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\n2017-18
\n7. Jurisdiction
\n8. Declaration
\nCentre
\nState
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
\npayment of tax under section 10.
\n9. Verification
\nI
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and nothing
\nhas been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\n14
\n1. GSTIN
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST CMP-02
\n[See rule 3(2)]
\nIntimation to pay tax under section 10 (composition levy)
\n(For persons re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Only for persons registered under the existing law migrating on the appointed day)
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Details of application filed to pay tax under
\nsection 10
\n6. Jurisdiction
\n(i) Application reference number
\n(ARN)
\n(ii) Date of filing
\nCentre
\nState
\n7. Stock of purchases made from registered person under the existing law
\nSr. No
\nGSTIN\/TIN
\nName of the
\nsupplier
\nBill\/
\nInvoice
\nNo.
\nDate
\nValue of
\nStock
\nVAT
\nCentral
\nExcise
\nService
\nTotal
\nTax (if
\napplicabl
\nc)
\n8
\n9
\n10
\n2
\n3
\n4
\n5
\n1
\n2
\nTotal
\n8. Stock of purchases made from unregistered person under the existing law
\nSr. No
\nName of the Address
\nunregistered
\nBill\/
\nDate
\nInvoice
\nValue of
\nStock
\nVAT
\nCentral
\nExcise
\nService
\nTotal
\nTax (if
\nperson
\nNo
\napplicabl
\nTotal
\n2
\nS
\n6
\n7
\n8
\n9. Details of tax
\npaid
\nDescription
\nCentral Tax
\nAmount
\nState Tax \/
\nUT Tax
\ne
\n16
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nDebit entry no.
\n10. Verification
\nhereby solemnly affir<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhas been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation \/ Status
\nNote Stock statement may be furnished separately for availing input tax credit on the stock available
\non the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
\n18
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST CMP- 05
\n[See rule 6(4)]
\nReference No. >
\nTo
\nGSTIN
\nName
\nAddress
\n>
\nNotice for denial of option to pay tax under section 10
\nWhereas on the basis of information which has come to my notice, it appears that you have violated
\nthe conditions and restrictions necessary for availing of the composition scheme under section 10 of
\nthe Act. I therefore propose to deny the option to you to pay tax under the said section for the
\nfollowing reasons: –
\n1
\n2
\n3
\nYou are hereby directed to furnish a reply to this notice within fifteen working days from the
\ndate of service of th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthen it should be uploaded separately.
\n2. Supporting documents, if any, may be uploaded in PDF format.
\n20
\n20
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST CMP-07
\n[See rule 6(6)]
\nReference No. >
\nTo
\nGSTIN
\nName
\nAddress
\nApplication Reference No. (ARN)
\nDate-
\nDate
\nOrder for acceptance\/rejection of reply to show cause notice
\nThis has reference to your reply dated
\nreference no.
\ndated
\n–
\nfiled in response to the show cause notice issued vide
\nYour reply has been examined and the same has been found to
\nbe satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
\nsaid show cause notice stands vacated.
\nor
\nThis has reference to your reply dated
\nreference no.
\ndated
\n–
\nfiled in response to the show cause notice issued vide
\nYour reply has been examined and the same has not been found
\nto be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied
\nwith effect <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIndividual in case of Proprietorship concern)
\n(iii) Email Address :
\n(iv) Mobile Number:
\n–
\nNote Information submitted above is subject to online verification before proceeding to fill up Part-B.
\nAuthorised signatory filing the application shall provide his mobile number and email address.
\n1. Trade Name, if any
\nPart-B
\n2.
\nConstitution of Business (Please Select the Appropriate)
\n(i) Proprietorship
\n17
\n(ii) Partnership
\n(iii) Hindu Undivided Family
\n\u00ce\u201c\u00ce\u2122
\n(iv) Private Limited Company
\n(v) Public Limited Company
\n\u00ce\u00a0
\n(vi) Society\/Club\/Trust\/Association of Persons
\n(vii) Government Department
\n(viii) Public Sector Undertaking
\n(ix) Unlimited Company
\n\u00d7\u00a8
\n(x) Limited Liability Partnership
\n(xi) Local Authority
\n(xii) Statutory Body
\n(xiii) Foreign Limited Liability
\nPartnership
\n(xiv) Foreign Company Registered (in India)
\n(xv) Others (Please specify)
\n3.
\nName of the State
\n4.
\nJurisdiction
\nState
\nDistrict
\nCentre
\nSector, Circle, Ward<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration
\nSr. No.
\nType of Tax
\nTurnover (Rs.)
\nNet Tax Liability (Rs.)
\n(i)
\nIntegrated Tax
\n(ii)
\nCentral Tax
\n(iii)
\nState Tax
\n(iv)
\nUT Tax
\n(v)
\nCess
\nTotal
\nPayment Details
\nChallan Identification
\nAmount
\nDate
\nNumber
\n12.
\nAre you applying for registration as a SEZ Unit?
\nYes
\nNo
\n(i) Select name of SEZ
\n\u00e2\u02dc\u2018
\n(ii) Approval order number and date of order
\n(iii) Designation of approving authority
\n13.
\nAre you applying for registration as a SEZ Developer?
\nYes
\n\u00e0\u00ae\u00aa
\nNo
\n\u00ce\u00a0
\n23
\n23
\n14.
\n15.
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n(i) Select name of SEZ Developer
\n(ii) Approval order number and date of order
\n(iii) Designation of approving authority
\nReason to obtain registration:
\n(i) Crossing the threshold
\n(ii) Inter-State supply
\n(iii) Liability to pay tax as recipient of goods or
\nservices u\/s 9(3) or 9(4)
\n(iv) Transfer of business which includes change
\nin the ownership of business
\n(if transferee is not a registered entity)
\n(v) Death<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPreparations (Excise Duties) Act
\nRegistration number under Shops and Establishment Act
\nTemporary ID, if any
\nOthers (Please specify)
\n16. (a) Address of Principal Place of Business
\nBuilding No.\/Flat No.
\nFloor No.
\n24
\n24
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nTaluka\/Block
\nState
\nLatitude
\n(b) Contact Information
\nOffice Email Address
\nMobile Number
\n(c) Nature of premises
\nOwn
\nLeased
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude
\nOffice Telephone number
\nSTD
\nOffice Fax Number
\nSTD
\nRented
\nConsent
\nShared
\nOthers (specify)
\n(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
\nFactory\/Manufacturing
\n\u00ce\u201c
\nWholesale Business \u00d0\u201c.
\nRetail Business
\n\u00d0\u201c
\nWarehouse\/Depot
\nJ
\nBonded Warehouse
\n\u00d9\u2020\u00d8\u00a7
\nSupplier of services
\n7
\nOffice\/Sale Office
\n\u00ce\u00a0
\nLeasing Business
\n\u00d0\u0178
\nRecipient of goods or services
\n\u00e2\u02dc\u0090
\nEOU\/STP\/EHTP
\n\u00e2\u02dc\u0090
\nWorks Contract
\n7
\nExport
\n\u00d0\u0178
\nImport
\n\u00e2\u02dc\u0090
\nOthers (<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOwn
\nLeased
\nRented
\nPIN Code
\nLongitude
\nOffice Telephone number
\nSTD
\nOffice Fax Number
\nSTD
\nConsent
\nShared
\nOthers
\n(specify)
\n(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
\nFactory\/Manufacturing
\nWarehouse\/Depot
\nOffice\/Sale Office
\nEOU\/STP\/EHTP
\n\u00d0\u0178
\nWholesale Business \u00e2\u02dc\u0090
\nRetail Business
\n\u00ce\u00a0
\nBonded Warehouse
\n\u00e2\u02dc\u0090
\nSupplier of services
\n\u00d7\u201d
\nLeasing Business
\nRecipient of goods or
\nservices
\n[
\nWorks Contract
\n\u00e2\u02dc\u0090
\nExport
\n26
\nImport
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n\u00ce\u201c
\nOthers (specify)
\n21. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of
\nManaging Committee of Associations\/Board of Trustees etc.
\nMiddle Name
\nLast Name
\nParticulars
\nFirst Name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nTelephone No. with STD
\nDesignation\/Status
\nPermanent Account Number
\ni
\nAre you a citizen of India?
\nYes\/No
\nResidential Address
\nBuilding No\/Flat No
\nName of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPermanent Account Number
\nAadhaar, if Permanent
\nAccount Number is not
\navailable
\nName of Person
\nDesignation\/Status
\nMobile Number
\nEmail address
\nTelephone No. with STD
\nFirst Name
\nMiddle Name
\nLast Name
\nFAX No. with STD
\n28
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n24. State Specific Information
\nProfession Tax Enrolment Code (EC) No.
\nProfession Tax Registration Certificate (RC) No.
\nState Excise License No. and the name of the person in whose name Excise License
\nis held
\n(a) Field 1
\n(b) Field 2
\n(c)
\n(d)
\n(e) Field n
\n25. Document Upload
\nA customized list of documents required to be uploaded (refer rule 8) as per the field values in the
\nform.
\n26. Consent
\nI on behalf of the holder of Aadhaar number
\n give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
\npurpose of authentication. “Goods and Services Tax Network” has informed me that identity
\ninformation would only be used for validating identity of the Aad<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCommittee (personal details of all members are to be submitted but photos of only
\nten members including that of Chairman are to be submitted)
\n(g) Local Authority – Chief Executive Officer or his equivalent
\n(h) Statutory Body – Chief Executive Officer or his equivalent
\n(i) Others
\nPerson in Charge
\nConstitution of Business: Partnership Deed in case of Partnership Firm,
\nRegistration Certificate\/Proof of Constitution in case of Society, Trust, Club,
\nGovernment Department, Association of Persons or Body of Individuals, Local
\nAuthority, Statutory Body and Others etc.
\nProof of Principal Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like latest 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
\nMu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nincluding code.
\nAuthorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or
\ncopy of Resolution of the Managing Committee or Board of Directors to be filed
\nin the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory) (Details of
\nProprietor\/all Partners\/Karta\/Managing Directors and whole time
\nDirector\/Members of Managing Committee of Associations\/Board of Trustees
\n30
\n30
\netc.)
\nI\/We
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n(name) being (Partners\/Karta\/Managing Directors and whole time
\nDirector\/Members of Managing Committee of Associations\/Board of Trustees
\netc.) of…… (name of registered person)
\nhereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated….. (copy
\nsubmitted herewith), to act as an authorised signatory for the business > for which
\napplication for registration is being filed under the Act. All his actions in relation
\nto this business will<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. Applicant need to upload scanned copy of the declaration signed by the Proprietor\/all
\nPartners\/Karta\/Managing Directors and whole time Director\/Members of Managing Committee of
\nAssociations\/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
\n4. The following persons can digitally sign the application for new registration:-
\nConstitution of Business
\nProprietorship
\nPartnership
\nHindu Undivided Family
\nPrivate Limited Company
\nPublic Limited Company
\nSociety\/ Club\/ Trust\/ AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers (specify)
\nPerson who can digitally sign the application
\nProprietor
\nManaging\/Authorised Partners
\nKarta
\nManaging Whole-time Directors
\nManaging\/Whole-time Directors
\nMembers of Managing Committee
\nPerson In charge
\nManaging\/Whole-time Director
\nManaging\/ Whole-time Director
\nDesig<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand above
\ne-Signature
\nor
\nany other mode as may be notified
\n8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,
\nChallan Identification Number shall be validated online by the system and Acknowledgment Receipt
\nNumber will be generated after successful validation of all the filled up information.
\n9. Status of the application filed online can be tracked on the common portal by entering Application
\nReference Number (ARN) indicated on the Acknowledgment.
\n10. No fee is payable for filing application for registration.
\n11. Authorised signatory shall not be a minor.
\n12. Any person having multiple business verticals within a State, requiring a separate registration for
\nany of its business verticals shall need to apply separately in respect of each of the vertical.
\n13. After approval of application, registration certificate shall be made available on the common
\nportal.
\n14. Temporary Reference Number (TRN) will be allotted after successf<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*Applicable only in case of Casual taxable person and Non Resident taxable
\nperson
\n34
\nReference Number:
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-03
\n[See rule 9(2)]
\nDate-
\nTo
\nName of the Applicant:
\nAddress:
\nGSTIN (if available):
\nApplication Reference No. (ARN):
\nNotice for Seeking Additional Information \/ Clarification \/ Documents
\nrelating to Application for >
\ni
\nDate:
\nThis is with reference to your > application filed vide ARN <> Dated
\n-DD\/MM\/YYYY The Department has examined your application and is not satisfied with it for the following
\nreasons:
\n1.
\n2.
\n3.
\nYou are directed to submit your reply by.
\n(DD\/MM\/YYYY)
\n*You are hereby directed to appear before the undersigned on
\n(HH:MM)
\n(DD\/MM\/YYYY) at
\nIf no response is received by the stipulated date, your application is liable for rejection. Please note that
\nno further notice \/ reminder will be issued in this matter
\nSignature
\nName of the Proper Officer:
\nDesignat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmode if option 'Yes' is selected in item 7.
\n36
\n96
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-05
\n[See rule 9(4)]
\nReference Number:
\nTo
\nName of the Applicant
\nAddress
\n–
\nGSTIN (if available)
\nOrder of Rejection of Application for
\nThis has reference to your reply filed vide ARN<\/p>\n
\ndated. The reply has been examined and the
\nsame has not been found to be satisfactory for the following reasons:
\n1.
\n2.
\n3.
\n… Therefore, your application is rejected in accordance with the provisions of the Act.
\nOr
\n……..
\nwithin the time specified
\ndated
\nYou have not replied to the notice issued vide reference no.
\ntherein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
\nSignature
\nName
\nDesignation
\nJurisdiction
\n37
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nRegistration Number:
\nGovernment of Tripura
\nForm G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGoods and Services Tax Identification Number
\nLegal Name
\nAnnexure B
\nTrade Name, if any
\nDetails of
\n2.
\n3.
\n4.
\n5.
\n6.
\n7.
\nName
\nDesignation\/Status
\nPhoto
\nResident of State
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\nPhoto
\nPhoto
\nPhoto
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\n8.
\nPhoto
\nName
\n40
\n40
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n9.
\n10.
\nPhoto
\nPhoto
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\nName
\nDesignation\/Status
\nResident of State
\n1
\n41
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-07
\n[See rule 12(1)]
\nApplication for Registration as Tax Deductor at source (u\/s 51) or Tax Collector at source (u\/s 52)
\nDistrict –
\nState\/UT-
\nPart-A
\n(i)
\nLegal Name of the Tax Deductor or Tax Collector( As mentioned i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xiv) Foreign Company Registered (in India)
\n3
\nName of the State
\n4
\nJurisdiction –
\nState
\nDistrict
\nCentre
\nSector\/Circle\/Ward\/Charge\/Unit
\netc.
\n5
\nType of registration
\nTax Deductor
\nTax Collector
\n\u00d0\u017e
\n6.
\nGovernment (Centre \/ State\/Union Territory)
\nCenter
\nState\/UT
\n7.
\nDate of liability to deduct\/collect tax
\nDD\/MM\/YYYY
\n8.
\n(a) Address of principal place of business
\n\u00ce\u201c\u00ce\u2122
\n42
\nBuilding No.\/Flat No.
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nLatitude
\nState
\n(b) Contact Information
\nOffice Email Address
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nOffice Telephone number
\nMobile Number
\n(c)
\nNature of possession of premises
\nOffice Fax Number
\nOwn
\nLeased
\n9.
\nHave you obtained other
\nregistrations under Goods and Serivces
\nany
\nRented
\nConsent
\nShared
\nOthers(specify)
\nYes
\nNo
\nTax in the same State?
\n10
\nIf Yes, mention Goods and Services
\nTax Identification Number
\n11
\nIEC (Importer Exporter Code), if
\n12
\nParticula<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nforeigners)
\nResidential Address (Within the Country)
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nState
\nBlock\/Taluka
\nNote Add more …
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\n14.
\nConsent
\nI on behalf of the holder of Aadhar number
\n give consent
\nto “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods
\nand Services Tax Network” has informed me that identity information would only be used for validating identity of
\nthe Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
\n44
\n15.
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of m
\nknowledge and belief and nothing has been concealed therefrom
\nPlace:
\nDate:
\nName of DDO\/ Person responsible for deducting tax\/collecting tax\/Authorised Signatory
\n(Signature<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nalong with any document in support of the possession of the premises like copy of Electricity Bill.
\n(e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special
\nEconomic Zone developer, necessary documents\/certificates issued by Government of India are
\nrequired to
\nbe uploaded.
\nInstructions for submission of application for registration as Tax Deductor\/ Tax Collector.
\n1. Enter name of Tax Deductor \/Tax Collector as recorded on Tax Deduction and Collection Account Number!
\nPermanent Account Number of the Business. Tax Deduction and Collection Account Number
\n\/Permanent
\nAccount Number shall be verified with Income Tax database.
\n2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) \/ Person responsible for
\ndeducting tax\/collecting tax for verification and future communication which will be verified
\nthrough One Time
\nPasswords to be sent separately, before filling up of the application.
\n3. Person who is a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8. Authorised shall not be a minor.
\n46
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nReference No
\nTo
\nName:
\nAddress:
\nApplication Reference No. (ARN) (Reply)
\nForm GST REG-08
\n[See rule 12(3)]
\nDate:
\nDate:
\nOrder of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
\nThis has reference to the show-cause notice issued vide Reference Number
\nregistration under the Act.
\nWhereas no reply to show cause notice has been filed; or
\nWhereas on the day fixed for hearing you did not appear; or
\ndated
\nfor cancellation of
\nWhereas your reply to the notice to show cause and submissions made at the time of hearing have been
\nexamined. The undersigned is of the opinion that your registration is liable to be cancelled for the following
\nreason(s).
\n1.
\n2.
\nThe effective date of cancellation of registration is >.<\/p>\n
\nYou are directed to pay the amounts mentioned below on or before-
\nreco<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nup Part-B
\nPart -B
\nDetails of Authorised Signatory (should be a resident of India)
\nFirst Name
\nPhoto
\nGender
\nMiddle Name
\nDesignation
\nDate of Birth
\nFather's Name
\nNationality
\nAadhaar
\nAddress of the Authorised signatory.
\nLast Name
\nMale\/Female \/ Others
\nDD\/MM\/YYYY
\nAddress line!
\nAddress Line 2
\nAddress line 3.
\nPeriod for which registration
\nFrom
\n2.
\nis required
\nDD\/MM\/YYYY
\nTo
\nDD\/MM\/YYYY
\n48
\n42
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nEstimated Turnover (Rs.)
\nEstimated Tax Liability (Net) (Rs.).
\n3
\nTurnover Details
\nIntra- State Inter-State
\nCentral State
\nTax Tax
\nUT Tax
\nIntegrated Tax Cess
\n5
\nAddress of Non-Resident taxable person in the Country of Origin
\n(In case of business entity – Address of the Office)
\nAddress Line 1
\nAddress Line 2
\nAddress Line 3
\nCountry (Drop Down)
\nZip Code
\nE mail Address
\nTelephone Number
\nAddress of Principal Place of Business in India
\nBuilding No.\/Flat N<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent\/Lease Agreement with any document in support of the ownership of
\nthe premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of
\nElectricity Bill.
\n(c) For premises not covered in (a) and (b) above-
\nA copy of the Consent Letter with any document in support of the ownership of the premises of
\nthe Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
\nsame documents may be uploaded.
\nProof of Non-resident taxable person:
\nScanned copy of the passport of the Non-resident taxable person with VISA details. In case of a
\nbusiness entity incorporated or established outside India, the application for registration shall be
\nsubmitted along with its tax identification number or unique number o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Copy submitted herewith), to act as an authorised signatory for the business > for which
\napplication for registration is being filed under the Act. All his actions in relation to this
\nbusiness will be binding on me\/ us.
\nof the person competent to sign
\n–
\nSignature
\nName:
\nDesignation\/Status:
\n(Name of the proprietor\/Business Entity)
\nAcceptance as an authorised signatory Acceptance as an authorised signatory
\nI > hereby solemnly accord my acceptance to act as
\nauthorised signatory for the above referred business and all my acts shall be binding on the
\nbusiness.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nDesignation\/Status:
\n50
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nInstructions for submission of application for registration as Non-Resident Taxable Person.
\n1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
\n2. The applicant shall apply a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nabove
\ne-Signature
\nor
\nas may be notified
\n6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
\nAcknowledgment Receipt Number will be generated after successful validation of all filled up information.
\n7. Status of the application filed online can be tracked on the common portal.
\n8. No fee is payable for filing application for registration
\n9. Authorised signatory shall be an Indian national and shall not be a minor.
\n51
\n555
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base.
\naccess or retrieval services from a place outside India to a person in India, other than a
\nregistered person.
\n(i)
\nLegal Name of the person
\nPart-A
\nState\/UT-
\nDistrict –
\n(ii) Permanent Account Number of the person, if any
\n(iii) Tax identification number or unique number on the basis of which the entity is identified by
\nthe Government o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIFSC
\nA customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\n1,
\nhereby declare that I am authorised to sign on behalf of the Registrant. I would charge
\nand collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
\nGovernment of India.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory:
\nDesignation:
\nNote: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
\nthe passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\nProof of Place of Business in India:
\n2.
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of El<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOpening page of the Bank Passbook held in the name of the Proprietor Business Concern
\n593
\n4
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\ncontaining the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
\nthe Managing
\nCommittee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\nI (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly
\naffirm and declare that
\n> to act as an authorised signatory for
\nthe business > for which application for registration is being filed\/ is
\nregistered
\nunder the Goods and Service Tax Act, 20
\nAll his actions in relation to this business will be binding on me\/ us.
\nSignatures of the persons who is in charge.
\nS. No.
\n1.
\nFull Name
\nDesignation\/Stat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof my knowledge
\nand belief and nothing has been concealed therefrom.
\nSignature
\nName of Authorised Signatory:
\nDesignation \/ Status:
\nInstructions for submission of application for extension of validity
\n1. The application can be filed online before the expiry of the period of validity.
\n2. The application can only be filed when advance payment is made.
\n3. After successful filing, Application Reference Number will be generated which can be used to track
\nthe status of the application.
\n55
\n55
\nReference Number –
\nTo
\n(Name):
\n(Address):
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-12
\n[See rule 16(1)]
\nDate:
\nTemporary Registration Number
\nOrder of Grant of Temporary Registration\/ Suo Moto Registration
\nWhereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
\ntherefore, you are hereby registered on a temporary
\nbasis. The particulars of the business as ascertained from the
\nbusiness premises are given as <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDesignation \/Status
\nPermanent Account Number
\nAre you a citizen of India? Yes\/No
\nResidential Address
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nTown\/City\/Village
\nBlock\/Taluka
\nState
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case of
\nforeigners)
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\n8
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\n11.
\nBranch Address
\nDocuments Uploaded
\nThe authorised person who is in possession of the documentary evidence (other than UN Body\/ Embassy etc.) shall
\nupload the
\nscanned copy of such documents including the copy of resolution \/ power of attorney, authorising the
\napplicant to represent
\nthe entity.
\nOr
\nThe proper officer who has collected the documentary evidence from the applicant (UN Body\/ Embassy etc.) shall
\nupload
\nthe scanned copy of such documents including the copy of resolution \/ power of attorney, authorising the
\napplicant to
\nrepresent the UN Body \/ Embassy etc. in Indi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nEmbassy
\nOther Person
\n2.
\nCountry
\n3. Notification Details
\n4.
\nAddress of the entity in State
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village
\nBlock\/Taluka
\nLatitude
\nState
\nContact Information
\nEmail Address
\nFax Number
\nDistrict –
\nNotification No.
\nDate
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone number
\nMobile Number
\n7.
\nDetails of Authorised Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nEmail address
\n58
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nInstructions for submission of application for registration for UN Bodies\/ Embassies\/others notified by the
\nGovernment.
\n.
\n.
\n.
\nEvery person required to obtain a unique identity number shall submit the application electronically.
\nApplication shall be filed through common portal or registration can be granted suo-moto by proper
\nofficer.
\nThe application filed on the common portal is required to be signed elec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. Application for amendment shall be submitted online.
\n2. Changes relating to – Name of Business, Principal Place of Business, additional place(s) of business
\nand details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive
\nOfficer or equivalent, responsible for day to day affairs of the business which does not warrant
\ncancellation of registration, are core fields which shall be approved by the Proper Officer after due
\nverification.
\n3. For amendment in Non-Core fields, approval of the Proper Officer is not required.
\n4.
\nWhere a change in the constitution of any business results in change of the Permanent Account
\nNumber of a registered person, the said person shall be required to apply for fresh registration.
\n5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
\nto time, shall be carried out only after online verification through the common portal.
\n6.
\n7.
\n8.
\n9.
\nAll information related to Permanent Acco<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForm GST REG-16
\n[See rule 20]
\nApplication for Cancellation of Registration
\nGSTIN
\n2
\nLegal name
\n3
\nTrade name, if any
\n4
\nAddress of Principal
\nPlace of Business
\n5
\nAddress for future
\nBuilding No.\/ Flat No.
\nFloor No.
\ncorrespondence
\n(including email,
\nName of Premises\/ Building
\nRoad\/
\nmobile telephone,
\nStreet
\nfax)
\nCity\/Town\/Village
\nDistrict
\nBlock\/Taluka
\nLatitude
\nLongitude
\nState
\nMobile (with country code)
\nemail
\nPIN Code
\nTelephone
\nFax
\nNumber
\nReasons for
\nCancellation
\n(Select one)
\n000
\nDiscontinuance \/Closure of business
\nCeased to be liable to pay tax
\nTransfer of business on account of
\namalgamation, merger demerger,
\nsale, lease or otherwise disposed of
\netc.
\n\u00d0\u00be Change in constitution of business
\nleading to change in Permanent
\nAccount Number
\n0 0
\n\u00d0\u00be
\nDeath of Sole Proprietor
\nOthers (specify)
\nIn case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred.
\n7.
\netc.
\n(i)
\nGoods and Services
\nTax Identification
\nNumber<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated
\nTax
\nCess
\n1.
\n2.
\nSub-Total
\nPayment from ITC Ledger
\nSr. No.
\nDebit Entry No.
\nCentral
\nTax
\nState Tax
\nUT Tax
\nIntegrated
\nTax
\nCess
\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 best of my\/our
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName of the Authorised Signatory
\nDesignation \/ Status
\n99
\n65
\n.
\n.
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nInstructions for filing of Application for Cancellation
\nA registered person seeking cancellation of his registration shall electronically submit an application
\nincluding details of closing stock and liability thereon along with relevant documents, on common
\nportal.
\nThe following persons shall digitally sign application for cancellation, as applicable:
\nConstitution of Business
\nProprietorship
\nPerson who can digitally sign the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith the tax authority before submission of the application for cancellation. This application shall be made only
\nafter that the new entity is registered.
\nBefore applying for cancellation, please file your tax return due for the tax period in which the effective date
\nof surrender of registration falls.
\n.
\nStatus of the Application may be tracked on the common portal.
\n.
\nNo fee is payable for filing application for cancellation.
\n.
\nAfter submission of application for cancellation of registration, the registered person shall make
\npayment, if not made at the time of this application, and shall furnish final return as provided in the
\nAct.
\nThe registered person may also update his contact address and update his mobile number and e mail
\naddress.
\n66
\n99
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-17
\nReference No. –
\nTo
\nRegistration Number (GSTIN\/UIN)
\n(Name)
\n(Address)
\n[See rule 22(1)]
\n>
\nShow Cause Notice for Cancellation of Registration
\nWhereas on the basis of info<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\n68
\n88
\nReference No. –
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-19
\n[See rule 22(3)]
\nDate
\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 fixed for hearing you did not appear; or
\nWhereas the undersigned has examined your reply and submissions made at the time of hearing,
\nand is of the opinion that your registration is liable to be cancelled for following reason(s).
\n1.
\n2.
\nThe effective date of cancellation of your registration is >.
\nDetermination of amount payable pursuant to cancellation:
\nAccordingly, the amount payable by you and the computation and basis th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nDate:
\n>
\nSignature
\nDesignation
\nJurisdiction
\n70
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-21
\n[See rule 23(1)]
\nApplication for Revocation of Cancellation of Registration
\n1.
\nGSTIN (cancelled)
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n(Principal place of business)
\n5.
\nCancellation Order No.
\n6
\nReason for cancellation
\n7
\nDetails of last return filed
\nPeriod of Return
\nApplication
\nReference
\nNumber
\n8
\nReasons for revocation of
\ncancellation
\n9
\nUpload Documents
\n10.
\nVerification
\nDate –
\nDate of filing
\nDD\/MM\/YYYY
\nReasons in brief. (Detailed reasoning can be filed as an attachment)
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorised Signatory
\nFull Name
\n.
\nPlace
\nDate
\n(first name, middle, surname)
\nDesignation\/Status
\nInstructions for submission of application for revocation of cancellation o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReference No. –
\nTo
\nGSTIN\/UIN
\n(Name of Taxpayer)
\n(Address)
\nApplication Reference No. (ARN)
\nForm GST REG-22
\n[See rule 23(2)
\nDate
\nDate
\nOrder for revocation of cancellation of registration
\nThis has reference to your application dated DD\/MM\/YYYY for revocation of cancellation of registration. Your
\napplication has been examined and the same has been found to be in order. Accordingly, your registration is
\nrestored.
\nDate
\nPlace
\nSignature
\nName of Proper officer
\n(Designation)
\nJurisdiction
\n72
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-23
\n[See rule 23(3)]
\nDate
\nReference Number:
\nTo
\nName of the Applicant\/ Taxpayer
\nAddress of the Applicant\/Taxpayer
\nGSTIN
\nApplication Reference No. (ARN):
\nDated
\nShow Cause Notice for rejection of application for revocation of cancellation of registration
\nThis has reference to your application dated DD\/MM\/YYYY regarding revocation of cancellation of
\nregistration. Your application has been examined and the same is liable to be rej<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand nothing has been concealed therefrom.
\nSignature of Authorised Signatory
\nPlace
\nDate
\nName
\nDesignation\/Status
\n74
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGovernment of Tripura
\nForm GST REG-25
\n[See rule 24(1)]
\nCertificate of Provisional Registration
\n1.
\nProvisional ID
\n2.
\nPermanent Account
\nNumber
\n3.
\nLegal Name
\n4.
\nTrade Name
\n5.
\nRegistration Details under Existing Law
\n(a)
\n(b)
\n(c)
\nDate
\nAct
\nRegistration Number
\nPlace
\nThis is a Certificate of Provisional Registration issued under the provisions of the Act.
\n75
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-26
\n[See rule 24(2)]
\nApplication for Enrolment of Existing Taxpayer
\nTaxpayer Details
\n1. Provisional ID
\n2. Legal Name (As per Permanent
\nAccount Number)
\n3. Legal Name (As per State\/Center)
\n4. Trade Name, if any
\n5. Permanent Account Number of
\nBusiness
\n6. Constitution
\n7. State
\n7A Sector, Circle, Ward, etc. as
\napplicabl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOffice Email Address
\nMobile Number
\n10A. Nature of Possession of Premises
\nOffice-Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; Shared)
\n10B. Nature of Business Activities being carried out
\nFactory\/Manufacturing
\n\u00d0\u00be
\nWholesale Business
\nRetail Business
\nWarehouse\/Depot
\nBonded Warehouse
\nService Provision
\nOffice\/Sale Office
\nLeasing Business
\nService Recipient
\nEOU\/STP\/EHTP
\nSEZ
\nInput Service Distributor (ISD)
\nWorks Contract
\nOthers (Specify)
\n11. Details of Additional Places of Business
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nLatitude (Optional)
\nContact Information
\nOffice Email Address
\nMobile Number
\n11A.Nature of Possession of Premises
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude(Optional)
\nOffice Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented; Consent; Shared)
\n11B.Nature of Business Activities being carried out
\nFactory\/Manufacturing o
\nWholesale Business
\nRetail Business
\nWarehouse\/Depot
\nBonded Warehouse
\nService Provision
\nService Recip<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName
\nName of Father\/Husband
\nDate of Birth
\nMobile Number
\nTelephone Number
\nIdentity Information
\nDesignation
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nDD\/MM\/
\nYYYY
\nGender
\nEmail Address
\nDirector Identification Number
\n78
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nPermanent Account Number
\nAadhaar Number
\nAre you a citizen of India?
\nPassport Number
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nAdd More
\nList of Documents Uploaded
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nA customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
\nprovision to upload relevant document against each entry in the list. (Refer instruction)
\n16. Aadhaar Verification
\nI on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network”
\nto obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax
\nNetwork” has info<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nincorporating the Goods and Services Tax
\nIdentification Number therein, shall be made available to
\nhim on the common portal:
\n3. Authorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
\nManaging Committee or Board of Directors to be filed in the following
\nformat:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\n|
\n(Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of Managing
\nCommittee of Associations\/Board of Trustees etc)
\n1. >
\n79
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\n2.
\n3.
\nhereby solemnly affirm and declare that > to act as an authorised
\nsignatory for the business > for
\nwhich
\napplication for
\nregistration is being filed\/ is registered under the
\nTripura State Goods and Service Tax
\nAct, 2017.
\nAll his actions in relation to this business will be binding on me\/ us.
\nSignatures of the persons who are Proprietor\/all P<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProprietor\/all Partners\/Karta\/Managing Directors and whole
\ntime Director\/Members of Managing
\nCommittee
\nof Associations\/Board of Trustees, Principal Place
\nof Business and details in respect of
\nAuthorised
\nsignatories.
\n.
\nInformation related to additional place of business, Bank account, commodity in respect of goods and
\nservices dealt in (top five) are also required to be filled.
\nApplicant need to upload scanned copy of the declaration signed by the Proprietor\/all
\nPartners\/Karta\/Managing Directors and whole time Director\/
\nMembers of Managing Committee of
\nAssociations\/
\nBoard of Trustees etc. in case he\/she declares a
\nperson as Authorised Signatory as per
\nAnnexure
\nspecified. Documents required to be uploaded as evidence
\nare as follows:-
\nPhotographs wherever specified in the Application Form (maximum 10)
\nProprietary Concern – Proprietor
\nPartnership Firm \/ Limited Liability Partnership – Managing\/ Authorised<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of the
\npremises of the Lessor like Latest Property Tax
\nReceipt or Municipal Khata copy or copy of
\nElectricity Bill.
\n(c) For premises not covered in (a) and (b) above –
\nA copy of the Consent Letter with any document in support of the ownership of the premises of the
\nConsenter like Municipal Khata copy or
\nElectricity Bill copy. For shared properties also, the same
\ndocuments may be uploaded.
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook one page of Bank Statement
\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business Concern
\ncontaining the Account No., Name of the
\nAccount Holder, MICR and IFSC and Branch details.
\nFor each Authorised Signatory: Letter of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLimilted Liability Partnership
\nLocal Authority
\nOfficer
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nAuthorised Person in India
\nAuthorised Person in India
\nPerson In charge
\nApplication is required to be mandatorily digitally signed as per following:
\nSl. No
\n1.
\nType of Applicant
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nDigital Signature required
\nDigital Signature Certificate(DSC)
\nClass 2 and above
\nForeign Company
\nForeign Limited Liability Partnership
\nOther than above
\nDigital Signature Certificate class 2
\nand above
\ne-Signature
\nNote: 1. Applicant shall require to register their DSC on common portal.
\n2. e-Signature facility will be available on the common portal for Aadhar holders.
\nAll information related to Permanent Account Number, Aadhaar, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDated
\nShow Cause Notice for cancellation of provisional registration
\nThis has reference to your application dated .
\nsame has not been found to be satisfactory for the following reasons:-
\nThe application has been examined and the
\n1
\n2
\nYou are hereby directed to show cause as to why the provisional registration granted to you
\nshall not be cancelled.
\nDate
\nPlace
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\n84
\nReference No. –
\nTo
\nName
\nAddress
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nGSTIN\/ Provisional ID
\nApplication Reference No. (ARN)
\nForm GST REG-28
\n[See rule 24(3)]
\n>
\nDated DD\/MM\/YYYY
\nOrder for cancellation of provisional registration
\n-11-
\nThis has reference to your reply dated
\nWhereas no reply to notice to show cause has been submitted; or
\nin response to the notice to
\nshow cause dated
\nWhereas on the day fixed
\nfor hearing you did not appear; or<\/p>\n
\nand
\nis of the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBlock\/Taluka
\nState
\nPIN
\n3. Reason for Cancellation
\n4. Have you issued any tax invoice during GST regime?
\nYES
\nNO
\n5. Declaration
\n(i) I, being of do
\nhereby declare that I am not liable to registration
\nunder the provisions of the Act.
\n6. Verification
\n1<> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge and belief and nothing has been concealed.
\nAadhaar Number
\nFull Name
\nDesignation Status
\nPlace
\nDate
\nPermanent Account Number
\nSignature of Authorised Signatory
\nDD\/MM\/YYYY
\n86
\nTripura Gazette, Extraordinary Issue, June 22, 2017 A. D.
\nForm GST REG-30
\n[See rule 25]
\nForm for Field Visit Report
\nState Jurisdiction (Ward\/Circle\/Zone)
\nName of the Officer:- >
\nDate of Submission of Report:-
\nName of the taxable person
\nGSTIN\/UIN
\nTask Assigned by: Name of the Authority- to be prefilled>
\nDate and Time of Assignment of task:-
\nParticulars
\nInput
\nSr. No.
\nDate of Visit
\n1.
\nTime of Visi
\n2.
\nLocation details
\n3.
\nLatitude
\nLongitude
\nNorth <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n