The West Bengal Goods and Services Tax Rules, 2017.
1068-F.T. Dated:- 21-6-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION
\nNo. 1068 -F.T., the 21st day of June, 2017.- In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules, namely:-
\nChapter I
\nPRELIMINARY
\n1. Short title, Extent and Commencement.- (1) These rules may be called the West Bengal Goods and Services Tax Rules, 2017.
\n(2) They shall come into force with effect from 22nd June, 2017.
\n2. Definitions.- In these rules, unless the context otherwise requires,-
\n(a) “Ordinance” means the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017);
\n(b) “FORM” means a Form appended to these rules;
\n(c) “section” means a section of the Ordinance;
\n(d) “Special Ec<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istered 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 iled 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 al, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the applicant in FORM GST REG-02. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shed by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n igned by the proper officer under the Ordinance. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall, mutatis mutandis, apply to an application submitted under this rule. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ration 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 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 tity 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 ny additional place(s) of business; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ngs and pass an order in FORM GST REG -20. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ifteen working days following the date of such verification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anufacturers, other than manufacturers of such goods as may be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Authorised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r for personal hearing on the appointed date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax under composition scheme is hereby denied with effect from > for the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Y, JUNE 21, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n KATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nBranch Address = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r No = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n are that the information given herein above is true and correct to the best of my = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e premises of the Consenter = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ereby solemnly accord my acceptance to act as authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nInformation in respect of authorised representative is optional. Please select your authorised representative from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n common portal for a period of 15 days. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tional information\/document = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Validity = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Individual in case of Proprietorship concern) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n YYY = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ental agencies):- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Others = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ongitude = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n related proof: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n obile Number for verification and future communication which = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Authorised Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wnership of the premises = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or the above referred business and all my acts shall be binding on the business. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tracked on the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Code = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mpany = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e required to pay the following amounts on or before = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation of registration at = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ear before the undersigned on DD\/MM\/YYYY at HH\/MM. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Central Identities Data Repository only for the purpose of authentication. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f only ten partners including that = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n electronic signature shall be required. Following person can electronically sign = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ility Partnership Identification Number shall be online validated by the system and Acknowledgment The application has been examined and the same has not been = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rrect to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The West Bengal Goods and Services Tax Rules, 2017.1068-F.T. Dated:- 21-6-2017 West Bengal SGSTGST – StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1068 -F.T., the 21st day of June, 2017.- In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 … Continue reading “The West Bengal 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-6866","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6866","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=6866"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6866\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
\n(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year.
\n(4) Any person who files an intim<\/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 not been <\/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 levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table<\/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 C<\/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 doc<\/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 pla<\/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 vertical of a taxable pers<\/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 provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
\n(3) Where, upon an enquiry or pursuant to any other proceeding under the Ordinance, the proper officer is satisfied that a person to whom a certificate of registrati<\/p>\n
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\n(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
\n(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
\n(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
\n14. Grant of registration to a person suppl<\/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 Ordinance, the proper officer finds that a person liable to registration under the Ordinance has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
\n(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
\n(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, with<\/p>\n
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\n(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
\n18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
\n(2) Every registered person shall display his Goods and Services <\/p>\n
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\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 any particulars other than those specified in c<\/p>\n
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\n(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
\n(4) Where the reply furnished under 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 cause under sub-rule (3), the certificate of re<\/p>\n
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\nProvided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
\n21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
\n(a) does not conduct any business from the declared place of business; or
\n(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Ordinance, or the rules made thereunder.
\n22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of <\/p>\n
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\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 registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards inter<\/p>\n
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\n(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
\n24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
\n(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate o<\/p>\n
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\n(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
\n(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
\n(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28:
\nProvided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Government in this behalf:
\nProvided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
\n(2) Each document including the return furnished online shall be signed or verified through electronic verification code –
\n(a) in the case of an individual, by the individual himself or where he is absent<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
\n(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).
\n=============
\nDocument 112
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nForm GST CMP-01
\n[See rule 3(1)]
\nIntimation to pay tax under section 10 (composition levy)
\n(Only for persons registered under the existing law migrating on the appointed day)
\n1. GSTIN \/ Provisional ID
\n2. Legal name
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Category of Registered Person
\n(i) Manufacturers, other than manufacturers of such goods as notified by the Government
\n(ii) Suppliers making<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnotified by the Government
\n(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
\n(iii) Any other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\n7. Jurisdiction
\n8. Declaration –
\nCentre
\nState
\n13
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions specified
\nfor payment of tax under section 10.
\n9. Verification
\nI
\nhereby solemnly
\naffirm and declare that the information given hereinabove is true and correct to the best of my knowledge and
\nbelief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation Status
\n14
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n[PART I
\nForm GST-CMP-03
\n[See rule 3(4)]
\nIntimation of details of stock on date of opting for composition levy
\n(Only for persons registered under the existing law migrating on the appointed day)
\n1. GSTIN
\n2. L<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName
\nDesignation Status
\nPART I
\n1. GSTIN
\n2. Legal name
\n3.
\nTrade name, if any
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nForm GST CMP-04
\n[See rule 6(2)]
\nIntimation\/Application for Withdrawal from Composition Levy
\n4. Address of Principal Place of business
\n5. Category of Registered Person
\n(iv) Manufacturers, other than manufacturers of such
\ngoods as may be notified by the Government
\n(v) Suppliers making supplies referred to in clause (b) of
\nparagraph 6 of Schedule II
\n(vi) Any other supplier eligible for composition levy.
\n6. Nature of Business
\n15
\n7. Date from which withdrawal from composition scheme is sought
\n8. Jurisdiction
\nDD
\nMM
\nYYYY
\nCentre
\nState
\n9. Reasons for withdrawal from composition scheme
\n10. Verification
\nI
\nhereby solemnly affirm and declare
\nthat the information given hereinabove is true and correct to the best of my knowledge and belief and nothing
\nhas been concealed therefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation Status
\nNote – <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand time, the case will be decided ex parte on the basis of available records and on merits
\nPlace
\nDate
\nSignature
\nName of Proper Officer
\nDesignation
\nJurisdiction
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n17
\nForm GST CMP-06
\n[See rule 6(5)]
\nReply to the notice to show cause
\n1.
\nGSTIN
\n2.
\nDetails of the show cause notice
\nReference no.
\nDate
\n3.
\nLegal name
\n4.
\nTrade name, if any
\n5.
\nAddress of the Principal Place of
\nBusiness
\n6.
\nReply to the notice
\n7.
\nList of documents uploaded
\n8.
\nVerification
\nI
\nhereby
\nsolemnly affirm and declare that the information given herein above is
\ntrue and correct to the best of my knowledge and belief and nothing has
\nbeen concealed therefrom.
\nNote-
\n1.
\n2.
\nDate
\nPlace
\nSignature of the Authorised Signatory
\nThe reply should not be more than 500 characters. In case the same is more than 500 characters, then it should
\nbe uploaded separately.
\nSupporting documents, if any, may be uploaded in PDF format.
\n18
\nTHE KOLKATA GAZ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfollowing reasons:
\nDate
\nPlace
\n>
\nSignature
\nName of Proper Officer
\nDesignation
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n19
\nJurisdiction
\nForm GST REG-01
\n[See rule 8(1)]
\nApplication for Registration
\n(Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person
\nrequired to collect tax at source 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 section 14 of the Integrated
\nGoods and Services Tax Act, 2017)
\nPart -A
\nState\/UT
\nDistrict
\n\u00e2\u2013\u00bc
\n\u00e2\u2013\u00bc
\n(i)
\nLegal Name of the Business:
\n(As mentioned in Permanent Account Number)
\n(ii)
\nPermanent Account Number:
\n(Enter Permanent Account Number of the Business; Permanent Account
\nNumber of Individual in case of Proprietorship concern)
\n(iii)
\nEmail Address :
\n(iv)
\nMobile Number:
\nNote – Inform<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nComposition Declaration
\n[PART I
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the
\nOrdinance or the rules for opting to pay tax under the composition scheme.
\n6.1 Category of Registered Person
\n(i) Manufacturers, other than manufacturers of such goods as may be notified by the
\nGovernment for which option is not available
\n(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
\n(iii) Any other supplier eligible for composition levy.
\n7.
\nDate of commencement of business
\n8.
\nDate on which liability to register arises
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\n9. Are you applying for registration as a casual taxable person?
\nYes
\nNo \u00e2\u02dc\u0090
\n10. If selected 'Yes' in Sr. No. 9, period for which registration is
\nrequired
\nFrom
\nTo
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\n11. If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration
\nSr.
\nTurnover (Rs.)
\nNet Tax Liability (Rs.)
\nType <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n21
\n(v) Death of the proprietor
\n(if the successor is not a registered entity)
\n(vi) De-merger
\n(vii) Change in constitution of business
\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 Registration
\nNumber
\nLimited Liability Partnership Identification Number\/Foreign
\nLimited Liability Partnership Identification Number
\nImporter\/Exporter Code Number
\nRegistration number under Medicinal and Toilet Preparations
\n(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.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nTal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNote Add more accounts
\n18. Details of the Goods supplied by the Business
\nPlease specify top 5 Goods
\nSr. No.
\n(i)
\n(ii)
\n…
\nDescription of Goods
\n(v)
\n19. Details of Services supplied by the Business.
\nPlease specify top 5 Services
\nSr. No.
\nDescription of Services
\n(i)
\n\u00e2\u02dc\u0090 \u00e2\u02dc\u0090 \u00e2\u02dc\u0090 \u00e2\u02dc\u0090 \u00e2\u02dc\u0090
\n[PART I
\nRetail Business
\nSupplier of services
\nRecipient of goods or services
\nExport
\nHSN Code (Four digit)
\nHSN Code (Four digit)
\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.
\nFloor No.
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nRoad\/Street
\nDistrict
\n\u00e2\u02dc\u0090 \u00e2\u02dc\u0090 \u00e2\u02dc\u0090 \u00e2\u02dc\u0090
\nPART I
\nTaluka\/Block
\nState
\nLatitude
\n(b) Contact Information
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nOffice Email Address
\nMobile Number
\n(c) Nature of premises
\nOwn
\nLeased
\nPIN Code
\nLongitude
\nOffice Telephone number
\nSTD
\nOffice Fax Number
\nSTD
\nRented
\nConsent
\nShared
\nOthers (specif<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRoad\/Street
\nDistrict
\nPIN Code
\nCountry
\n(in case of foreigner only)
\nZIP code
\n24
\n24
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n22. 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
\nPermanent Account Number
\nFirst Name
\nMiddle Name
\nLast Name
\nDD\/MM\/YYYY
\nGender
\nEmail address
\nAre you a citizen of India?
\nYes\/No
\nResidential Address
\nBuilding No\/Flat No
\nDirector Identification Number
\n(if any)
\nAadhaar Number
\nPassport No.
\n(in case of foreigners)
\nName of the
\nPremises\/Building
\nCity\/Town\/Locality\/Village
\nBlock\/Taluka
\nState
\n23. Details of Authorised Representative
\nEnrolment ID, if available
\nProvide following details, if enrolment ID is not available
\nPermanent Account Number
\nAadhaar, if Permanent
\nAccount Number is not
\navailable
\nName of Person
\nDesignation Status
\nMobile Number
\nEmail address
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\n[PART I
\nF<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nknowledge and belief and nothing has been concealed therefrom
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory..
\nDesignation\/Status..
\n26
\n26
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n[PART I
\nList of documents to be uploaded:-
\n1.
\n2.
\n3.
\n4
\nS
\nPhotographs (wherever specified in the Application Form)
\n(a) Proprietary Concern – Proprietor
\n(b) Partnership Firm \/ Limited Liability Partnership – Managing\/Authorised\/Designated Partners (personal
\ndetails of all partners are to be submitted but photos of only ten partners including that of Managing
\nPartner are to be submitted)
\n(c) Hindu Undivided Family – Karta
\n(d) Company – Managing Director or the Authorised Person
\n(e) Trust – Managing Trustee
\n(f) Association of Persons or Body of Individuals -Members of Managing Committee (personal details of
\nall members are to be submitted but photos of only ten members including that of Chairman are to be
\nsubmitted)
\n(g) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlike Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be
\nuploaded.
\n(d) For rented\/leased premises where the Rent\/lease agreement is not available, an affidavit to that effect
\nalong with any document in support of the possession of the premises like copy of Electricity Bill.
\n(e) If the principal place of business is located in a Special Economic Zone or the applicant is an Special
\nEconomic Zone developer, necessary documents\/certificates issued by Government of India are required
\nto be uploaded.
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy
\nof a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR,
\nIFSC and Branch details including code.
\nAuthorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
\nthe Managing Committee or B<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsignatory for the above referred business and all my acts shall be binding on the business.
\nSignatory Place:
\nDate:
\nSignature of Authorised
\n(Name)
\nDesignation\/Status:
\n28
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nInstructions for submission of Application for Registration.
\n[PART I
\n1.
\n2.
\n3.
\nEnter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship concern,
\nenter name of proprietor against Legal Name and mention Permanent Account Number of the proprietor. Permanent
\nAccount Number shall be verified with Income Tax database.
\nProvide E-mail Id and Mobile Number of authorised signatory for verification and future communication which
\nwill be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.
\nApplicant need to upload scanned copy of the declaration signed by the Proprietor\/all Partners\/Karta\/Managing
\nDirectors and whole time Director\/<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe list available on the common portal if the authorised representative is enrolled, otherwise provide details of
\nsuch person.
\nState specific information are relevant for the concerned State only.
\nApplication filed by undermentioned persons shall be signed digitally:\u20ac\u2022
\nSr. No.
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nType of Signature required
\nDigital Signature Certificate (DSC)- Class-2 and above.
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nSr. No.
\nType of Applicant
\n2.
\nOther than above
\nType of Signature required
\nDigital Signature Certificate class 2 and above
\ne-Signature
\nor
\n29
\n8.
\n9.
\nany other mode as may be notified
\nAll information related to Permanent Account Number, Aadhaar, Director Identificatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n15. Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of
\nFORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
\n30
\n30
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nForm GST REG-02
\n[See rule 8(5)]
\nAcknowledgment
\nApplication Reference Number (ARN) –
\nYou have filed the application successfully and the particulars of the application are given as under:
\nDate of filing
\nTime of filing
\nGoods and Services Tax Identification Number, if available
\nLegal Name
\nTrade Name (if applicable) :
\nForm No.
\nForm Description
\nCenter Jurisdiction
\nState Jurisdiction
\nFiled by
\nTemporary reference number (TRN), if any :
\nPayment details* Challan Identification Number
\n: Date
\n: Amount
\nIt is a system generated acknowledgement and does not require any signature.
\n* Applicable only in case of Casual taxable person and Non Resident taxable person
\n[PART I
\nPART I
\nTHE KOLKATA GAZETTE, E<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfor>
\n1.
\nNotice details
\nReference No.
\n2.
\nApplication details
\nReference No.
\nDate
\nDate
\n3.
\nGSTIN, if applicable
\n4.
\nName of Business
\n(Legal)
\n5.
\nTrade name, if any
\n6.
\nAddress
\n7.
\nWhether any modification in the application for registration or fields is required.-
\nYes
\nNo
\n(Tick one)
\n8.
\nAdditional Information
\n9.
\nList of Documents
\nuploaded
\n10.
\nVerification
\nI
\n[PART I
\nhereby solemnly affirm and declare that the information
\ngiven hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed
\ntherefrom.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status:
\nNote:-
\n1. For new registration, original registration application will be available in editable mode if option 'Yes' is
\nselected in item 7.
\n2. For amendment of registration particulars, the fields intended to be amended will be available in editable mode
\nif option 'Yes' is selected in item 7.
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n33
\nReference Num<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Applicable only in case of
\nDD\/MM\/YYYY
\nFrom
\nDD\/MM\/YYYY
\nTo
\nDD\/MM\/YYYY
\nNon-Resident taxable person
\nor Casual taxable person)
\n7.
\nType of Registration
\n8.
\nParticulars of Approving Authority
\nCentre
\nState
\nSignature
\nName
\nDesignation
\nOffice
\n9. Date of issue of Certificate
\nNote: The registration certificate is required to be prominently displayed at all places of business in the State.
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n35
\nAnnexure A
\nDetails of Additional Places of Business
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGoods and Services Tax Identification Number
\nLegal Name
\nTrade Name, if any
\nTotal Number of Additional Places of Business in the State
\nSr. No.
\n1
\n2
\n3
\nAdress
\n36
\n36
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nAnnexure B
\n[PART I
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nGoods and Services Tax Identification Number
\nLegal Name
\nTrade Name, if any
\nDetails of
\n1.
\nPhoto
\nName
\nDesignation\/Status
\nResid<\/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
\nNumber is not available)
\n(iv) Email Address
\n(v) Mobile Number
\nNote Information submitted above is subject to online verification before proceeding to fill up Part-B.
\n–
\n1
\nTrade Name, if any
\nPart-B
\n2 Constitution of Business (Please Select the Appropriate)
\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(xiii) Foreign Limited Liability
\nPartnership
\n(xv) Others (Please specify)
\n(ii) Partnership
\n(iv) Private Limited Company
\n(vi) Society\/Club\/Trust\/Association of Persons
\n(viii) Public Sector Undertaking
\n(x)
\nLimited Liability Partnership
\n(xii) Statutory Body
\n(xiv) Foreign Company Registered (in India)
\n3
\nName of the State
\n4 Jurisdiction –
\nState
\nDistrict
\nCentre
\nSector\/Circle\/Ward\/Charge \/ Unit etc.
\n5
\nType of registration
\nTax Ded<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMobile Number
\nEmail
\naddress
\nMiddle Name
\nLast Name
\nGender
\nTelephone No. with STD
\nDesignation\/Status
\nDirector Identification Number (if any)
\nPermanent Account Number
\nAadhaar Number
\nAre you a citizen of India?
\nYes\/No
\nPassport No. (in case of Foreigners)
\nResidential Address
\n40
\nBuilding No\/Flat No
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nName of the Premises\/Building
\nState
\n13. Details of Authorised Signatory
\nCheckbox for Primary Authorised Signatory
\nDetails of Signatory No. 1
\nFloor No
\nLocality\/Village
\nPIN Code
\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
\nPermanent Account
\nNumber
\nAre you a citizen of India? Yes\/No
\nDirector Identification
\nNumber (if any)
\nAadhaar Number
\nPassport No. (in case
\nof foreigners)
\nResidential Address (Within the Country)
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nCity\/Town\/Locality\/Village
\nState
\nBlock\/Taluka
\nNote Add mor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProof of Principal Place of Business :
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata
\ncopy or copy of Electricity Bill.
\n(b) For Rented or Leased premises –
\nA copy of the valid Rent \/ Lease Agreement with any document in support of the ownership of the premises of
\nthe Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
\n(c) For premises not covered in (a) and (b) above –
\nA copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter
\nlike Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be
\nuploaded.
\n(d) For rented\/leased premises where the Rent\/lease agreement is not available, an affidavit to that effect along
\nwith 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nDigital Signature required
\nDigital Signature Certificate(DSC) class 2 and above
\n2.
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\nOther than above
\nDigital Signature Certificate class 2 and above,
\ne-Signature or any other mode as specified or as may
\nbe notified.
\n42
\n5.
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n[PART I
\nAll information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan
\nIdentification Number shall be validated online by the system and Acknowledgment Receipt Number will be
\ngenerated after successful validation 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 shall not be a minor.
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n43
\nReference No
\nTo
\nForm GST R<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTotal
\nIntegrated tax
\nCentral tax
\nState tax
\nUT Tax
\nCess
\nSignature
\nName
\nDesignation
\nJurisdiction
\n44
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nForm GST REG-09
\n[See rule 13(1) ]
\nApplication for Registration of Non Resident Taxable Person
\nPart -A
\nState\/UT –
\nDistrict –
\n(i)
\nLegal Name of the Non-Resident Taxable Person
\n(ii)
\nPermanent Account Number of the Non-Resident Taxable person, if any
\n(iii)
\nPassport number, if Permanent Account Number is not available
\n(iv)
\nTax identification number or unique number on the basis of which
\ntheentity is identified by the Government of that country
\n(v)
\nName of the Authorised Signatory (as per Permanent Account Number)
\n(vi)
\nPermanent Account Number of the Authorised Signatory
\n(vii)
\nEmail Address of the Authorised Signatory
\n(viii)
\nMobile Number of the Authorised Signatory (+91)
\n[PART I
\nNote – Relevant information submitted above is subject to online verification, where practicable, before proceeding
\nto fill up Part-B.
\nPart -B
\nDetails of Authoris<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPIN Code
\nTelephone Number
\nFax Number with STD
\n6.
\nDetails of Bank Account in India
\nType of account
\nAccount
\nNumber
\nBank Name
\n7.
\nDocuments Uploaded
\nBranch Address
\nIFSC
\n45
\n8.
\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.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory
\nDesignation:
\n46
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n[PART I
\nNote: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned
\ncopy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\n2.
\n3.
\n4.
\nProof of Principal Place of Business:
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nScanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy
\nof a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR,
\nIFSC and Branch details including code.
\nAuthorisation Form:-
\nFor each Authorised Signatory mentioned in the application form, Authorisation or copy of
\nResolution of the Managing Committee or Board of Directors to be filed in the following
\nformat:Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor\/
\nall Partners\/Karta\/Managing Directors and whole time Director\/Members of Managing Committee
\nof Associations\/Board of Trustees etc.)I\/We (name) being (Partners\/Karta\/Managing Directors
\nand whole time Director\/Members of Managing Committee of Associations\/Board of Trustees
\netc.) of (name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated\u2026….
\n(Copy submitted herewith), to a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwill be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.
\nThe applicant needs to upload the scanned copy of the declaration signed by the Proprietor\/all Partners \/
\nManaging Directors and whole time Director\/Members of Managing Committee of Associations\/Board of
\nTrustees etc. in case the business declares a person as Authorised Signatory.
\nThe application filed by the under-mentioned persons shall be signed digitally:-
\nSr. No Type of Applicant
\nDigital Signature required
\n6.
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nForeign Company
\nForeign Limited Liability Partnership
\n2.
\nOther than above
\nDigital Signature Certificate(DSC)
\nclass 2 and above
\nDigital Signature Certificate class
\n2 and above
\ne-Signature
\nor
\nas may be notified
\nAll information related to Permanent Account Number, Aadhaar, shall be onlin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMobile Number of the Authorised Signatory (+91)
\n(vii)
\nNote – Relevant information submitted above is subject to online verification, where practicable, before proceeding
\nto fill up Part-B.
\nPart -B
\nDetails of Authorised Signatory (shall be resident of India)
\n1.
\nFirst Name
\nPhoto
\nGender
\nDesignation
\nMiddle Name
\nDate of Birth
\nFather's Name
\nNationality
\nAadhaar, if any
\nAddress of the Authorised Signatory
\nLast Name
\nMale\/Female \/ Others
\nDD\/MM\/YYYY
\nAddress line 1
\nAddress line 2
\nAddress line 3
\nDD\/MM\/YYYY
\n2.
\nDate of commencement of the online service in India.
\n3.
\nUniform Resource Locators (URLs) of the website through which taxable services are provided:
\n1.
\n2.
\n3…
\n4.
\nJurisdiction
\nCenter
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n5.
\nDetails of Bank Account
\nAccount Number
\n6.
\nBank Name
\nDocuments Uploaded
\nType of account
\nBranch Address
\nIFSC
\n49
\n7
\nA customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
\nDeclara<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
\n(c) For premises not covered in (a) and (b) above –
\nA copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter
\nlike Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be
\nuploaded.
\n2.
\nProof of :
\nScanned copy of the passport of the Non-resident tax payer with VISA details. In case of Company\/Society\/
\nLLP\/FCNR\/ etc. person who is holding power of attorney with authorisation letter.
\nScanned copy of Certificate of Incorporation if the Company is registered outside India or in India
\nScanned copy of License is issued by origin country
\nScanned copy of Clearance certificate issued by Government of India
\n50
\n50
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n3
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\n[PART I
\n4
\nOpen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Name)
\nDate:
\nDesignation\/Status
\nSignature of Authorised Signatory Place
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n51
\nForm GST REG-11
\n[See rule 15(1)]
\nApplication for extension of registration period by casual \/ non-resident taxable person
\n1.
\nGSTIN
\n2.
\nName (Legal)
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nPeriod of Validity (original)
\n6.
\nPeriod for which extension is requested.
\n7.
\nFrom
\nTo
\nDD\/MM\/YYYY
\nDD\/MM\/YYYY
\nFrom
\nDD\/MM\/YYYY
\nTo
\nDD\/MM\/YYYY
\nTurnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period (Rs.)
\nInter-State
\nIntra-State
\n8.
\nPayment details
\nDate
\nCIN
\n9.
\nCentral
\nState
\nUT
\nIntegrated
\nTax
\nTax
\nTax
\nTax
\nBRN
\nAmount
\nCess
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best
\nof my knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory:
\nDe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFather's Name
\n4.
\nDate of Birth
\nDD\/MM\/YYYY
\n5.
\nAddress of the Person Building No.\/ Flat No.
\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
\n(Voter ID No.\/ Passport No.\/Driving License No.\/
\nAadhaar No.\/ Other)
\n10.
\nReasons for temporary registration
\n11.
\nEffective date of registration\/temporary ID
\n12.
\nRegistration No.\/Temporary ID
\n(Upload of Seizure Memo \/ Detention Memo \/ Any other supporting documents)
\n>
\nSignature
\nPlace
\nDate:
\n>:
\nDesignation\/ Jurisdiction:
\nNote: A copy of the order will be sent to the corresponding Central\/ State Jurisdictional Authority.
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n53
\nForm GST REG-13
\n[See rule 17(1)]
\nApplication\/Form for grant of Unique Identity Number to UN Bodies \/ Embassies \/ others
\n(i)
\nName of the Entity
\n(ii)
\nState\/Union Territory-
\nPART A
\nPermanent Account Number of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAre you a citizen of India? Yes\/No
\nPassport No. (in case
\nof foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nName of the
\nPremises\/Building
\nTown\/City\/Village
\nBlock\/Taluka
\nState
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\n6.
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\n[PART I
\n7.
\n8.
\nBranch Address
\nDocuments Uploaded
\nThe authorised person who is in possession of the documentary evidence (other than UN Body\/ Embassy etc.)
\nshall upload the scanned copy of such documents including the copy of resolution\/power of attorney, authorising
\nthe applicant to represent the entity.
\nOr
\nThe proper officer who has collected the documentary evidence from the applicant (UN Body\/Embassy etc.)
\nshall upload the scanned copy of such documents including the copy of resolution\/power of attorney, authorising
\nthe applicant to represent the UN Body \/ Embassy etc. in India and link it along with the Unique Identity
\nNumber generated and allotted to respective UN Body\/ <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n55
\n1. GSTIN\/UIN
\n2. Name of Business
\n3. Type of registration
\n4. Amendment summary
\nSr. No
\nForm GST REG-14
\n[See rule 19(1)]
\nApplication for Amendment in Registration Particulars
\n(For all types of registered persons)
\nField Name
\nEffective Date
\n(DD\/MM\/YYYY)
\nReasons(s)
\n5. List of documents uploaded
\n(a)
\n(b)
\n(c)
\n6.
\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
\nPlace:
\nDate:
\nSignature
\nName of Authorised Signatory
\nDesignation Status:
\n56
\n56
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nInstructions for submission of application for amendment
\n[PART I
\n1. Application for amendment shall be submitted online.
\n2.
\n–
\nChanges relating to Name of Business, Principal Place of Business, additional place(s) of business and
\ndetails of partners or directors, karta, Managing Committee, Board of Trustees, Chief <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8.
\nNo fee is payable for submitting application for amendment.
\n9.
\nAuthorised signatory shall not be a minor.
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n57
\nReference Number – >
\nTo
\n(Name)
\n(Address)
\nRegistration Number (GSTIN \/ UIN)
\nForm GST REG-15
\n[See rule 19(1)]
\n–
\nDate DD\/MM\/YYYY
\nApplication Reference No. (ARN)
\n–
\nDated DD\/MM\/YYYY
\nOrder of Amendment
\nThis has reference to your application number dated – regarding amendment in registration particulars. Your
\napplication has been examined and the same has been found to be in order. The amended certificate of registration is
\navailable on your dashboard for download.
\nDate
\nPlace
\nName
\nDesignation
\nJurisdiction
\nSignature
\n58
\nGSTIN
\nLegal name
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nForm GST REG-16
\n[See rule 20]
\nApplication for Cancellation of Registration
\n3
\nTrade name, if any
\nAddress of Principal
\nPlace of Business
\n5
\nBuilding No.\/ Flat No.
\nFloor No.
\nAddress for future
\ncorrespondence
\n(including <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTelephone
\nFax Number
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n59
\n8.
\nDate from which registration is to be cancelled.
\n9
\nParticulars of last Return Filed
\n(i)
\nTax period
\n(ii)
\nApplication Reference Number
\n(iii)
\nDate
\n10.
\nAmount of tax payable in respect of inputs\/capital goods held in stock on the effective date of cancellation of
\nregistration.
\nDescription
\nInputs
\nInputs contained in semi-finished goods
\nInputs contained in finished goods
\nCapital Goods\/Plant and machinery
\nTotal
\n11.
\nDetails of tax paid, if any
\nValue
\nof
\nInput Tax Credit\/ Tax Payable (whichever is
\nhigher) (Rs.)
\nStock Central
\n(Rs.)
\nTax
\nState
\nTax
\nUT Tax
\nIntegrated
\nCess
\nTax
\nPayment from Cash Ledger
\nSr. No.
\nDebit Entry No.
\nCentral
\nTax
\nState Tax
\nUT Tax Integrated
\nCess
\nTax
\n1.
\n2.
\nSub-Total
\nPayment from ITC Ledger
\nSr. No.
\nDebit Entry No.
\nCentral
\nTax
\nState Tax
\nUT Tax
\nIntegrated
\nCess
\nTax
\n1.
\n2.
\nTotal Amount of Tax Paid
\n12.
\nDocuments uploaded
\n13.
\nVerification
\nSub-Total
\nI\/We hereby solemnly affirm and declare that the i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForeign Limited Liability Partnership
\nOthers
\nManaging Authorised Partners
\nKarta
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nManaging Whole-time Directors\/ Chief Executive Officer
\nMembers of Managing Committee
\nPerson In charge
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nAuthorised Person in India
\nPerson In charge
\nIn case of death of sole proprietor, application shall be made by the legal heir \/ successor manually before the concerned
\ntax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority
\nbefore submission of the application for cancellation. This application shall be made only after that the new entity is
\nregistered.
\nBefore applying for cancellation, please file your tax return due for the tax period in which the effe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthis notice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at HH\/MM
\nIf you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed
\ndate and time, the case will be decided ex parte on the basis of available records and on merits
\nSignature
\nDesignation
\nJurisdiction
\n62
\n64
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nForm GST REG -18
\n[See rule 22(2)]
\nReply to the Show Cause Notice issued for cancellation for registration
\n1. Reference No. of Notice
\n2.
\nGSTIN\/UIN
\n3.
\nName of business (Legal)
\n4.
\nTrade name, if any
\n5. Reply to the notice
\n6.
\nList of documents uploaded
\nDate of issue
\n[PART I
\n7. Verification
\nI
\nhereby solemnly affirm and declare that the information
\ngiven hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed
\ntherefrom.
\nPlace:
\nDate:
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n63
\nRefe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin accordance with the provisions of the Ordinance and rules made thereunder.
\nHead
\nTax
\nInterest
\nPenalty
\nOthers
\nTotal
\nCentral Tax
\nState Tax
\nUT Tax
\nIntegrated Tax
\nCess
\nPlace:
\nDate:
\nSignature
\nDesignation
\nJurisdiction
\n64
\n\u00e0\u00a4\u00a0\u00e0\u00a5\u0081
\nReference No. –
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nForm GST REG -20
\n[See rule 22(4)]
\nDate
\nDate
\n[PART I
\nOrder for dropping the proceedings for cancellation of registration
\nThis has reference to your reply dated in response to the notice to show cause notice dated DD\/MM\/YYYY.
\nUpon consideration of your reply and\/or submissions made during hearing, the proceedings initiated for cancellation of
\nregistration stands vacated due to the following reasons:
\nPlace:
\nDate:
\n>
\nSignature
\nDesignation
\nJurisdiction
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n65
\nForm GST REG – 21
\n[See rule 23(1)]
\nApplication for Revocation of Cancellation of Registrat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe common portal No application for revocation shall be submitted if the registration has been cancelled for the
\nfailure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has
\nbeen paid along with any amount payable towards interest, penalty and late fee payable in respect of the said
\nreturns.
\n\u00e2\u02dc\u0090 Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to
\ntime, shall be carried out only after online verification through the common portal in the manner provided
\n\u00e3\u2026\u0081\u00e3\u2026\u0081
\nStatus of the application can be tracked on the common portal.
\nNo fee is payable for filing application for revocation of cancellation.
\n66
\n66
\nReference No. –
\nTo
\nGSTIN\/UIN
\n(Name of Taxpayer)
\n(Address)
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nApplication Reference No. (ARN)
\nForm GST REG -22
\n[See rule 23(2)]
\nDate
\nDate
\n[PART I
\nOrder for revocation of cancellation of registratio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIf you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and
\ntime, the case will be decided ex parte on the basis of available records and on merits
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\n68
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n[PART I
\nForm GST REG-24
\n[See rule 23(3)]
\nReply to the notice for rejection of application for revocation of cancellation of registration
\n1.
\nReference No. of Notice
\n2. Application Reference No. (ARN)
\n3.
\nGSTIN, if applicable
\n4.
\nInformation\/reasons
\n5.
\nList of documents filed
\nDate
\nDate
\n6.
\nVerification
\nI
\nhereby solemnly affirm and declare that the information
\ngiven hereinabove is true and correct to the best of my\/our knowledge and belief and nothing has been concealed
\ntherefrom.
\nPlace
\nDate
\nSignature of Authorised Signatory
\nName
\nDesignation\/Status
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n69
\n1.
\nProvisio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\nEntry Tax Registration Number
\n4
\nEntertainment Tax Registration Number
\nHotel And Luxury Tax Registration Number
\n6
\nCentral Excise Registration Number
\n7
\nService Tax Registration Number
\nCorporate Identify Number\/Foreign Company
\nRegistration
\nLimited Liability Partnership Identification
\nNumber\/Foreign Limited Liability Partnership
\nIdentification Number
\n10
\nImport\/Exporter Code Number
\n11
\nRegistration Under Duty Of Excise On Medicinal
\nAnd Toiletry Act
\n12
\nOthers (Please specify)
\n[PART I
\nRegistration Number
\nDate of Registration
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n71
\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
\nFactor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00d0\u017e
\n\u00d0\u017e
\nO Input Service Distributor (ISD) O
\nSr. No.
\nDescription of Goods
\nHSN Code
\n72
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n[PART I
\nSr. No.
\nDescription of Services
\n13. Total Bank Accounts maintained by you for conducting Business
\nSr. No.
\nAccount Number
\nType of Account
\nIFSC
\nHSN Code
\nBank Name
\nBranch Address
\n14. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of Managing
\nCommittee of Associations\/Board of Trustees etc.
\nName
\nName of Father\/Husband
\nDate of
\nDD\/MM\/YYYY
\nGender
\nBirth
\nMobile Number
\nEmail Address
\nTelephone Number
\nIdentity Information
\nDesignation
\nPermanent
\nDirector Identification Number
\nAadhaar Number
\nAccount
\nNumber
\nAre you a citizen of India?
\nPassport Number
\nResidential Address
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nFloor No
\nRoad\/Street
\nDistrict
\nState
\n15. Details of Primary Authorised Signatory
\nPIN Code
\nName
\nName of Father\/Husband
\nDate of
\nDD\/MM\/YYYY Gender
\nBirth
\nMobile Number
\nE<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n17. Declaration
\nI, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nName of the Authorised
\nSignatory
\nDesignation of Authorised
\nSignatory
\nDigital Signature\/E-Sign
\nPlace
\nDate
\nInstructions for filing of Application for enrolment
\n1.
\n2.
\n3.
\nEvery person, other than a person deducting tax at source or an Input Service Distributor, registered under an
\nexisting law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of
\n1961) shall enroll on the common portal by validating his e-mail address and mobile number.
\nUpon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a
\ncertificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification
\nNumber therein, shall be made available to him o<\/p>\n
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\n1.
\n2.
\nFull Name
\nDesignation\/Status
\nSignature
\nAcceptance as an authorised signatory
\nI> hereby solemnly accord my acceptance to act as authorised signatory for the
\nabove referred business and all my acts shall be binding on the business.
\nDate
\nPlace
\nSignature of Authorised Signatory
\nDesignation\/Status
\nInstructions for filing online form
\nEnter your Provisional ID and password as provided by the State\/Commercial Tax\/Central Excise\/Service Tax
\nDepartment for log in on the GST Portal.
\nCorrect Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email
\naddress and Mobile Number would be filled as contact information of the Primary Authorised Signatory.
\nE mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id
\nand password after first login.
\nTaxpayer shall require to fill the information required in the application form related details of Proprietor\/all
\nPartners\/Karta\/Managing Directors and whole time Dir<\/p>\n
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\nof Managing Partner is to be submitted)
\nHindu Undivided Family \u2013 Karta
\nCompany Managing Director or the Authorised Person
\nTrust – Managing Trustee
\nAssociation of Person or Body of Individual -Members of Managing Committee (personal details of all
\nmembers is to be submitted but photos of only ten members including that of Chairman is to be submitted)
\nLocal Body – Chief Executive Officer or his equivalent
\nStatutory Body – Chief Executive Officer or his equivalent
\nOthers Person in Charge
\n–
\nConstitution of business: Partnership Deed in case of Partnership Firm, Registration Certificate\/Proof of
\nConstitution in case of Society, Trust, Club, Government Department, Association of Person or Body of
\nIndividual, Local Authority, Statutory Body and Others etc.
\nProof of Principal\/Additional Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal
\nKhata copy or copy of E<\/p>\n
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\napplication for enrolment:-
\n76
\n16
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n[PART I
\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
\nLimilted Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nPerson who can digitally sign the application
\nProprietor
\nManaging\/Authorised Partners
\nKarta
\nManaging\/Whole-time Directors and Managing Director\/Whole
\nTime Director\/ Chief Executive Officer
\nManaging Whole-time Directors and Managing Director\/Whole
\nTime Director\/ Chief Executive Officer
\nMembers of Managing Committee
\nPerson In charge
\nManaging Whole-time Director and Managing Director\/Whole
\nTime Director\/ Chief Executive Officer
\nManaging\/ Whole-time Director and Managing Director\/Whole
\nTim<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReference Number will be generated after successful validation of all the filled up information.
\nStatus of the online filed Application can be tracked on the common portal.
\n1.
\n2.
\nAuthorised signatory should not be minor.
\nNo fee is applicable for filing application for enrolment.
\nAcknowledgement
\nEnrolment Application – Form GST- has been filed against Application Reference Number (ARN)
\nIt is a system generated acknowledgement and does not require any signature
\n78
\n78
\nReference No.
\nTo
\nProvisional ID
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\nForm GST REG-27
\n[See rule-24(3)]
\nDated
\nShow Cause Notice for cancellation of provisional registration
\nThis has reference to your application dated
\nfound to be satisfactory for the following reasons:-<\/p>\n
\n1
\n2
\nYou are hereby directed to show cause as to why the provisional registration gra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbest of my knowledge and belief and nothing has been concealed.
\nAadhaar Number
\nFull Name
\nDesignation\/Status
\nPlace
\nDate
\nPermanent Account Number
\nDD\/MM\/YYYY
\nSignature of Authorised Signatory
\n[PART I
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017
\n81
\nForm GST REG-30
\n[See rule 25]
\nForm for Field Visit Report
\nCenter Jurisdiction (Ward\/Circle\/Zone)
\nName of the Officer:- >
\nDate of Submission of Report:-
\nName of the taxable person
\nGSTIN\/UIN –
\nTask Assigned by:-
\nDate and Time of Assignment of task:-
\nSr. No.
\nParticulars
\nDate of Visit
\n1.
\n2.
\nTime of Visit
\n3.
\nLocation details
\n:
\nLatitude
\nNorth Bounded By
\n4.
\n5.
\nWest Bounded By
\nWhether address is same as mentioned in application.
\nParticulars of the person available at the time of visit
\n(i)
\nName
\n(ii) Father's Name
\n(iii) Residential Address
\n(iv) Mobile Number
\nInput
\nSouth
\nLongitude
\nBounded By
\nEast Bounded By
\nY\/N
\n(v) Designation \/ Status
\n(vi) Relationship with taxable person, if applicable.
\n6.
\nFunctioning status of the business
\nFun<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n