Uttarakhand Goods and Services Tax Rules, 2017
508\/2017 Dated:- 28-6-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
PDF Download
\n=============
\nDocument 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
\nGovernor
\nis pleased to order the publication of the following English translation of the
\nNotification No 2017\/9(120)\/
\nXXVII(8)\/2017 dated June, 2017 for general information
\nGovernment of Uttarakhand
\nFinance Section-8
\nNo\/2017\/9(120)\/XXVII(8)\/2017
\nDehradun :: Dated :: 28 June, 2017
\nNotification
\nIn exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services
\nTax Act
\n, 2017 (06 of 2017), the Governor is pleased to make the following rules with a
\nview to carry
\nout the purpose of the said Act, namely:-
\nUttarakhand Goods and Services Tax Rules, 2017
\nChapter I
\nPRELIMINARY
\n1. Short title, Extent and Commencement.-
\n(1) These rules may be called the Uttarakhand Goods and Services Tax Rules.<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n common portal, either directly or through a Facilitation Centre notified by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pply issued by him; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n within a period of thirty days of the receipt of such reply, either = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n isions of this = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r shall be generated and communicated to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ipt of such notice. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er or the Tax Deduction and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the said person electronically in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or retrieval services from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r provided in rule 8 or rule 12: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n his principal place of business and at every = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tand amended to the extent applied for and the amended = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n even working days from the date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n clause (a), the said person shall be granted registration on a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se exists for which the notice was = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m attending to his affairs, by his guardian or by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in clause (b) of paragraph 6 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n4.Address of Principal Place of business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on scheme is hereby denied with effect from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y of Registered Personis hereby authorised, vide resolution no… dated\u2026\u2026\u2026.. (copy = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he application = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall need to apply separately in respect of each of the vertical. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Number: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s.) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Place = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n District = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f application for cancellation of registration, the registered personshall make payment, if not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ndersigned has examined your reply and submissions made at the time of hearing, and is of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation can be tracked on the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing has been concealed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ded Warehouse = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aar numbers provided in the form, give consent to “Goods and Services Lax Network' = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rised signatory to act as an authorised signatory for the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n itted) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n for enrolment:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n line filed Application can be tracked on the common portal. not been found to be satisfactory for the following reasons;- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Uttarakhand Goods and Services Tax Rules, 2017508\/2017 Dated:- 28-6-2017 Uttarakhand SGSTGST – StatesUttarakhand SGSTUttarakhand SGSTPDF Download ============= Document 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No 2017\/9(120)\/ XXVII(8)\/2017 dated June, … Continue reading “Uttarakhand 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-7123","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7123","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=7123"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7123\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nOT Aniline Act Amendment GST Rules(Hin& Eng)122-06-2017)
\nPage 14 of 29
\nCommissioner, prior to the appointed day, but not later than thirty days after the said clay, or
\nsuch further period as may be extended by the Commissioner 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
\nshall issue bill of supply for supplies made after the said day.
\n(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option
\nto pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered
\nas 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
\nintimation in FORM GST CMP-02, duly signed or verified through electronic verification
\ncode, on the common portal, either direct<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany State or Union territory shall be deemed to be an intimation in respect of all other
\nplaces of business registered on the same Permanent Account Number.
\n4. Effective date for composition levy.-
\n(1) The option to pay tax under section 10 shall be effective from the beginning of the
\nfinancial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed
\nday where the intimation is filed under sub-rule (1) of the said rule.
\n(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
\nregistration to the applicant and his option to pay tax under section 10 shall be effective
\nfrom the date fixed under sub-rule (2) or (3) of rule 10.
\n5. Conditions and restrictions for composition levy.-
\n(1) The person exercising the option to pay tax under section 10 shall comply with the
\nfollowing conditions, namely:-
\n(a)
\nhe is neither a casual taxable person nor a <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(g) he shall mention the words “composition taxable person\u201d 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.-
\n(1) The option exercised by a registered person to pay tax under section 10 shall remain
\nvalid so long as he satisfies all the conditions mentioned in the said section and under these
\nrules.
\n(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of
\nsection 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or
\nthe provisions of this Chapter and shall issue tax invoice for every taxable supply made
\nthereafter and he shall also file an intimation for wit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\naccepting the reply, or denying the option to pay tax under section 10 from the date of the
\noption or from the date of the event concerning such contravention, as the case may be
\n(6) Every person who has furnished an intimation under sub-rule (2) or filed an application
\nfor withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of
\noption has been passed in FORM GST CMP-07 under sub-rule (5), may electronically
\nfurnish at the common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs
\nand inputs contained in semi-finished or finished goods held in stock by him on the date on
\nwhich the option is withdrawn or denied, within a period of thirty days from the date from
\nwhich the option is withdrawn or from the date of the order passed in FORM GST CMP-
\n07, as the case may be.
\n(7) Any intimati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nChapter
\nDT:Ar. Ruiew 'Aci Amendment GST Rules(Hin&Eng)22-06-2017)
\nPage 17 of 29
\nChapter III
\nREGISTRATION
\n8. Application for registration.-
\n(1)Every person, other than a non-resident taxable person, a person required to deduct fax at
\nsource under section 51, a person required to collect tax at source under section 52 and a
\nperson supplying online information and database access or retrieval services from a place
\noutside India to a non-taxable online recipient referred to in section 14 of the Integrated
\nGoods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub
\nsection (1) of section 25 and every person seeking registration under sub-section (3) of
\nsection 25 (hereafter in this Chapter referred to as “the applicant\u201c) shall, before applying
\nfor registration, declare his Permanent Account Number, mobile number, e-mail address,
\nState or Union territory in Part A of FORM GST REG-01 on the common portal, either
\ndirectly or through a Facilitatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplicant on the said mobile number and e-mail address.
\n(4)
\nUsing the reference number generated under sub-rule (3), the applicant shall
\nelectronically submit an application in Part B of FORM GST REG-01, duly signed or
\nverified through electronic verification code, along with the documents specified in the said
\nForm at the common portal, either directly or through a Facilitation 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.
\nDT. Anuknew Act Amendment GST Rules Hin&Eng)(22-06-2017)
\nPage 18 of 29
\n(6) A person applying for registration as a casual taxable person shall be given a
\ntemporary reference number by the common portal for making advance deposit of tax in
\naccordance with the provisions of section 27 and the acknowledgement under sub rule (5)
\nshall be issued electronically only after the said deposit.
\n9. Verifi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation.- For the purposes of this sub-rule, the expression \u201cclarification” 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
\nPart A of FORM GST REG-01.
\n(3)
\nWhere the proper officer is satisfied with the clarification, information or documents
\nfurnished by the applicant, he may approve the grant of registration to the applicant within a
\nperiod of seven working days from the date of the receipt of such clarification or
\ninformation or documents.
\n(4)
\nWhere no reply is furnished by the applicant in response to the notice issued under
\nsub-rule (2) or where the proper officer is not satisfied with the clarification, information or
\ndocuments furnished, he shall, for reasons to be recorded in writing, reject such application
\nand inform the applicant electronically in FORM GST REG-05.
\n(5)
\nIf the proper officer fails to take any act<\/p>\n
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\nCollection Account Number;
\n(c) two characters for the entity code; and
\n(d) one checksum character.
\n(2) The registration shall be effective from the date on which the person becomes fiable
\nto registration where the application for registration has been submitted within a period of
\nthirty days 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
\nof registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3)
\nor sub-rule (5) of rule 9.
\n(4)
\nEvery certificate of registration shall be digitally signed by the proper officer under
\nthe Act.
\n(5)
\nWhere the registration has been granted under sub-rule (5) of rule 9, the applicant
\nshall be communicated the registration number, and the certificate of registration under sub-
\nrule (1), duly signed or verified through electronic verification code, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe Act on supply of goods or services or both made to another registered
\nbusiness vertical 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.
\n(2) A 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 of registration to persons required to deduct tax at source or to collect tax at
\nsource.-
\n(1)Any person required to deduct tax in accordance with the provisions of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.-
\n(1) A non-resident taxable person shall electronically submit an application, along with a
\nself-attested copy of his valid passport, for registration. duly signed or verified through
\nQT \/Amilnew\/Act Amendment GST Ruest Hin& Engal 22-06-2017)
\nPage 21 of 29
\nelectronic verification code, in FORM GST REG-09, at least five days prior to the
\ncommencement of business at the common portal either directly or through a Facilitation
\nCentre notified by the Commissioner:
\nProvided that in the case of a business entity incorporated or established outside
\nIndia, the application for registration shall be submitted along with its tas identification
\nnumber or unique number on the basis of which the entity is identified by the Government
\nof that country or its Permanent Account<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na place outside India to a non-taxable online recipient shall electronically submit an
\napplication for registration, duly signed or verified through electronic verification code, in
\nFORM GST REG-10, at the common portal, either directly or through a Facilitation
\nCentre notified by the Commissioner.
\n(2) The applicant referred to in sub-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
\nby the State Government on the recommendations of the Council.
\n15. Extension in period of operation by casual taxable person and non-resident taxable
\nperson.-
\n(1) Where a registered casual taxable person or a non-resident taxable person intends to
\nextend the period of registration indicated in his application of registration, an application
\nin FORM GST REG-11 shall be submitted electronically through the common portal,
\neither directly or through a Facilitation Centre notified by the Commi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided that where the said person has filed an appeal against the grant of
\ntemporary registration, in such case, the application for registration shall be submitted
\nwithin a period of thirty days from the date of the issuance of the order upholding the
\nliability to registration by the 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).
\n17. Assignment of Unique Identity Number to certain special entities.-
\n(1) Every person required to be granted a Unique Identity Number in accordance with the
\nprovisions of sub-section (9) of section 25 may submit an application electronically in
\nFORM GST REG-13, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nadditional place or places of business.
\n19. Amendment of registration.-
\n(1)Where there is any change in any of the particulars furnished in the application for
\nregistration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or
\nFORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13,either at
\nthe time of obtaining registration or Unique Identity Number or as amended from time to
\ntime, the registered person shall, within a period of fifteen days of such change, submit an
\napplication, duly signed or verified through electronic verification code, electronically in
\nFORM GST REG-14, along with the documents relating to such change at the common
\nportal, either directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that (a) where the change relates to,-
\n(i) legal name of business;
\n(ii) address of the principal place of business or any additional place(s) of
\nbusiness; or
\n(iii) addition, deletion or retirement<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\napplication in FORM GST REG- 14 on the common portal;
\n(d) where a change in the constitution of any business results in the change of the
\nPermanent Account Number of a registered person, the said person shall apply for
\nfresh registration in FORM GST REG-01:
\nProvided further that any change in the mobile number or e-mail address of
\nthe authorised signatory submitted under this rule. as amended from time to time.
\nshall be carried out only after online verification through the common portal in the
\nmanner provided under the said rule.
\n01 Anilinea Act Amendment GST Rules(Bin&Engx27 (16-2017)
\nPage 24 of 29
\n(2) Where the proper officer is of the opinion that the amendment sought under sub rule (1)
\nis either not warranted or the documents furnished therewith are incomplete or incorrect, he
\nmay, within a period of fifteen working days from the date of the receipt of the application
\nin FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered
\nperson to show cause, within <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncertificate shall be made available to the registered person on the common portal.
\n20. Application for cancellation of registration.-
\nA registered person, other than a person to whom a registration has been granted under rule
\n12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking
\ncancellation of his registration under sub-section (1) of section 29 shall electronically
\nsubmit an application in FORM GST REG-16, including therein the details of inputs held
\nin stock or inputs contained in semi-finished or finished goods held in stock and of capital
\ngoods held in stock on the date from which the cancellation of registration is sought,
\nliability thereon, the details of the payment, if any, made against such liability and may
\nfurnish, along with the application, relevant documents in support thereof, at the common
\nportal within a period of thirty days of the occurrence of the event warranting the
\ncancellat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the service of such notice, as to why his registration shall not be cancelled.
\n(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in
\nFORM REG-18 within the period specified in the said sub-rule.
\n(3) Where a person who has submitted an application for cancellation of his registration is
\nno longer liable to be registered or his registration is liable to be cancelled, the proper
\nofficer shall issue an order in FORM GST REG-19, within a period of thirty days from the
\ndate of application submitted under rule20 or, as the case may be, the date of the reply to
\nthe show cause issued under sub-rule (1), cancel the registration, with effect from a date to
\nbe determined by him and notify the taxable person, directing him to pay arrears of any lax,
\ninterest or penalty including the amount liable to be paid under sub-section (5) of section
\n29.
\n(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\nDT\/Andrew Act Aldendment GST Rules(Han&Eng)(22-16-21317
\nPage 26 of 29
\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)
\nThe proper officer shall, before passing the order referred to in clause (b) of sub rule
\n(2), issue a notice in FORM GST REG\u201323 requiring the applicant to show cause as to why
\nthe appli<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprovisional basis and a certificate of registration in FORM GST REG-25, incorporating
\nthe Goods and Services Tax Identification Number therein, shall be made available to him
\non the common 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:
\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 verified
\nthrough electronic verification code, along with the information and documents specified in
\nthe said application, on the common portal either directly or through a Facilitation Centre
\nnotified by the Commissioner.
\n(b) The information asked for in clause (a) shall be furnished within a period of three
\nmonths or within such further period as may be ex<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nsuch enquiry as deemed fit, cancel the said registration,
\n25. Physical verification of business premises in certain cases.-
\nWhere the proper officer is satisfied that the physical verification of the place of business of
\na registered person is required after the grant of registration, he may get such verification
\ndone and the verification report along with the other documents, including photographs,
\nshall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen
\nworking days following the date of such verification.
\n26. Method of authentication.-
\n(1) All applications, inc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany other person competent to act on his behalf:
\nD1 Arik new): Act Amendment GST Rules(H&Fng(22-06-217
\nPage 28 of 29
\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 Karlat
\n(c) in the case of a company, by the chief executive officer or authorised signatory
\nthereof;
\n(d) in the case of a Government or any Governmental agency or local authority, by an
\nofficer authorised in this behalf;
\n(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory
\nthereof;
\n(f) in the case of any other association, by any member of the association or persons or
\nauthorised signatory thereof;
\n(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
\n(h) in the case of any other person, by some person compete<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof Schedule II
\n(iii)
\nAny other supplier eligible for composition levy.
\n6. Financial Year from which composition scheme is opted
\n7. Jurisdiction
\n8. Declaration-
\nCentre
\nState
\nI hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
\npaying tax under section 10.
\n9. Verification
\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
\nconcealed therefrom.
\nSignature of Authorised Signatory
\nName
\nPlace
\nDate
\nDesignation Status
\n1. GSTIN
\nForm GST -CMP-03
\n[See rule 3(4)|
\nIntimation of details of stock on date of opting for composition levy
\n(Only for persons registered under the existing law migrating on the appointed day)
\n| 2. Legal name
\nL.
\n3. Trade name, if any
\n4. Address of Principal Place of Business
\n5. Details of application filed to pay tax under
\nsection 10
\n(i) Application reference number
\n(ARN)
\n6. Jurisdiction
\n(ii) Da<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Category of Registered Person
\n(iv)Manufacturers, other than manufacturers of
\nsuch goods as may be notified by the
\nGovernment
\n(v) Suppliers making supplies referred to in
\nclause (b) of paragraph 6 of Schedule II
\n(vi) Any other supplier eligible for composition
\nlevy.
\n6. Nature of Business
\n+
\n7. Date from which withdrawal from composition scheme is sought
\nDD
\nMM YYYY
\n| 8. Jurisdiction
\nCentre
\nState
\n9. Reasons for withdrawal from composition scheme
\n10. Verification
\nhereby solemnly affirm and declare that the
\ninformation given hereinabove is true and correct to the best of my knowledge and belief and
\nnothing has been concealed therefrom.
\nSignature of Authorised Signatory
\nName
\nPlace
\nDate
\nDesignation \/ Status
\n–
\nNote Stock statement may be furnished separately for availing input tax credit on the stock available on the
\ndate preceding the date from which composition option is withdrawn in FORM GST ITC -01.
\n1
\nReference No. >
\nTo
\nGSTIN
\nName
\nAddress
\nForm GS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe following reasons:
\ndate
\nfor
\n>
\nSignature
\nDate
\nName of Proper Officer
\nPlace
\nDesignation
\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 af source under section vi and as
\nperson required to collect tax at source under section 52 and a person supplying online information and database
\naccess or retrieval services from a place outside India to a non-taxable online recipient referred to in section 1-1
\nof the Integrated Goods and Services Tax Act, 2017)
\n(i)
\nLegal Name of the Business:
\n(As mentioned in Permanent Account Number)
\n(ii)
\nPart-A
\nState\/UT \\\/ District – \\\/\\\/
\nPermanent Account Number:
\n(Enter Permanent Account Number of the Business; Permanent Account Number of
\nIndividual in case of Proprietorship concern)
\n(iii) Email Address :
\n(iv) Mobile Number:
\nNote Information submitted above is subject to online verification before proceeding to fill up P<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubmitted herewith), to act as an authorised signatory for the business \u00e2\u0161\u00ab Goods
\nand Services Tax Identification Number Name of the Business for which
\napplication for registration is being filed under the Act. All his actions in relation
\nto this business will be binding on me\/ us.
\nSignature of the person competent to sign
\nName:
\nDesignation\/Status:
\n–
\n(Name of the proprietor\/Business Entity)
\nAcceptance as an authorised signatory
\nI > hereby solemnly accord my acceptance
\nto act as authorised signatory for the above referred business and all my acts:
\nshall be binding on the business.
\nSignature
\n(Name)
\nof
\nDate:
\nDesignation\/Status:
\nAuthorised
\nSignatory
\nPlace:
\nI.
\nInstructions for submission of Application for Registration
\nEnter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship.
\nconcern, enter name of proprietor against Legal Name and mention Pe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in India
\nof
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers (specify)
\nAuthorised Person in India
\nPerson In charge
\n5. Information in respect of authorised representative is optional. Please select your authorised representative
\nfrom the list available
\non the common portal if the authorised representative is enrolled, otherwise provide
\ndetails of
\nsuch person.
\n6. State specific information are relevant for the concerned State only.
\n7. Application filed by undermentioned persons shall be signed digitally:-
\nSr. No
\nType of Applicant
\nType of Signature required
\nSr. No
\nType of Applicant
\n1.
\nPrivate Limited Company
\nPublic Limited Company
\nPublic Sec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n13. After approval of application, registration certificate shall be made available on the common portal.
\n14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in
\nPART -A of the application which can be used for filling up details in PART-B of the application. TRN will be
\navailable on the common portal for a period of 15 days.
\n15.Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B
\nof FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
\nForm GST REG-02
\n(See rule 8(5)}
\nAcknowledgment
\nApplication Reference Number (ARN) –
\nYou have filed the application successfully and the particulars of the application are given as under
\nDate of filing
\nTime of filing
\n:
\nGoods and Services Tax Identification Number, if available :
\nLegal Name
\nTrade Name (if applicable):
\nForm No.
\nForm Descriptio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTrade Name, if any
\n1.
\nLegal Name
\n2.
\n3.
\n4.
\nConstitution of Business
\nAddress of Principal Place
\nof Business
\nForm GST REG-06
\n[See rule 10(1)}
\n5.
\nDate of Liability
\nDD\/MM\/YYYY
\n6.
\nPeriod of Validity
\nFrom
\nDD\/MM\/YYYY
\nTo
\n\u00e4\u00b8\u2030
\n(Applicable only in case of
\nNon-Resident taxable person
\nor Casual taxable person)
\n7.
\nType of Registration
\n8.
\nCentre
\nParticulars of Approving Authority
\nState
\nSignature
\nDD MM\/YYYY
\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.
\nAnnexure A
\nDetails of Additional Places of Business
\nGoods and Services Tax identification Number
\nLega. Name
\nTrade Name, if any
\nTotal Number of Additional Places of Business in the State
\nSr. No.
\n1
\n2
\nAddress
\nAnnexure B
\nGoods and Services Tax Identification Number
\nLega Name
\nTrade Name, if any
\nDetails of
\n> is hereby authorised. vide resolution no… dated…..
\n(Copy submitted herewith), to act as an authorised signatory fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInter-State
\nIntra-State
\nCentral
\nTax
\nState
\nTax
\nUI
\nLax
\nIntegrated
\nLax
\nCess
\n…
\n8.
\nPayment details
\nDate
\n9.
\n| Place:
\nDate:
\nCIN
\nBRN
\nAmount
\n|
\nDeclaration –
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best ||
\nof my knowledge and belief and nothing has been concealed therefrom.
\nSignature
\nName of Authorised Signatory:
\nDesignation \/ Status:
\nInstructions for submission of application for extension of validity
\n1. The application can be filed online before the expiry of the period of validity.
\n2. The application can only be filed when advance payment is made.
\n3. After successful filing, Application Reference Number will be generated which can be used to track the status of
\nthe application.
\nForm GST REG-12
\n[Sce rule 16(1)
\nReference Number –
\nDate
\nTo
\n(Nane):
\n(Adcress):
\nTemporary Registration Number
\nOrder of Grant of Temporary Registration\/ Suo Moto Registration
\nWhereas the undersigned has sufficient reason to believe that you are fiable f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName of the Officer
\nDesignation\/ Jurisdiction:
\nDate:
\nNote: A copy of the order will be sent to the corresponding Central: State Jurisdictional Authority
\nForm GST REG-13
\n[See rule 17th
\nApplication\/Form for grant of Unique Identity Number to UN Bodies\/
\nEmbassies \/others
\nState\/Union Territory
\nPART A
\n(i)
\nName of the Entity
\n(ii)
\nnotified)
\n(iii)
\nFermanent Account Number of entity, if any (applicable in case of any other person
\nName of the Authorised Signatory
\n(iv)
\nPermanent Account Number of Authorised Signatory
\n(v)
\nEmail Address of the Authorised Signatory
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nPART B
\n1.
\nType of Entity (Choose one)
\nUN Body
\nEmbassy
\nOther Person
\n0
\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
\n7.
\nDetails of Authorised Signatory, if applicable
\nNotification No.
\n| Date
\nFloor No.
\nRoad\/St<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLatitude
\nState
\nMobile (with country code)
\nemail
\nLongitude
\nPIN Code
\nFelephone
\nReasons for
\nCancellation
\n(Select one)
\nDiscontinuance \/Closure of business
\n0 Ceased to be liable to pay tax
\n0 Transfer of business on account of
\namalgamation, merger\/demerger, sale,
\nlease or otherwise disposed of etc.
\nChange in constitution of business
\nleading to change in Permanent
\nAccount Number
\nDeath of Sole Proprietor
\nOthers (specify)
\nFax
\nNumber
\nIn case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated. transferred,
\netc.
\nGoods and Services
\n7.
\n(i)
\nTax
\nIdentification
\nNumber
\n(ii)
\n(a) Name (Legal)
\n(b) Trade name, if
\nany
\n(iii) Address of Principal Building No.\/ Flat No.
\nFloor No.
\nPlace of Business
\nName of Premises\/ Building
\nRoad\/ Street
\nCity\/Town\/Village
\nDistrict
\nBlock\/Taluka
\nLatitude
\nState
\nMobile (with country code)
\nemail
\nLongitude
\nPIN Code
\nTelephone
\nFax Number
\nDD\/MM\/YYYY
\n8.
\nDate from which registration is to be cancelled.
\nPaticulars of last Return File<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName of the Authorised Signatory
\nDesignation \/ Status
\n1
\n'
\n\u2022
\nInstructions for filing of Application for Cancellation
\nA registered person seeking cancellation of his registration shall electronically submit an application, including
\ndetails of closing stock and liability thereon along with relevant documents, on common portal
\nThe following personsshall digitally sign application for cancellation, as applicable
\nConstitution of Business
\nProprietorship
\nPerson who can digitally sign the application
\nPartnership
\n1-Hindu Undivided Family
\nPrivate Limited Company
\nPublic Limited Company
\nSociety\/ Club\/ Trust\/ AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nLocal Authority
\nStatutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nProprietor
\nManaging Authorised Partners
\nKarta
\nManaging\/Whole-time Directors' Chief I secutive Officer
\nManaging\/Whole-time Directors\/ Chief Executive Officer
\nMembers of Managing Committee\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmade at the time of this application
\n, and shall furnish final return as provided in the Act.
\nThe registered personmay also update his contact address and update his mobile number and e mail address.
\nForm GST REG -17
\n[See rule 22(il
\nReference No. –
\nTo
\nRegistration Number (GSTIN\/UIN)
\n(Name)
\n(Address)
\nDate
\nShow Cause Notice for Cancellation of Registration
\nWhereas on the basis of information which has come to my notice, it appears that your registration is hable to be
\ncancelled
\nfor the following reasons: –
\n1
\n2
\n3
\nYou are hereby directed to furnish a reply to this notice withinseven working days from the date of service of
\nthis
\nnotice.
\nYou are hereby directed to appear before the undersigned on DD\/MM\/YYYY at IIFI\/MM
\nIf you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed
\ndate
\nand time, the case will be decided ex parte on the basis of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe opinion that your registration is liable to be cancelled for following reason(s).
\nI.
\n2.
\nThe effective date of cancellation of your registration is >
\nSignature
\nName of the Officer
\nDesignation
\nJurisdiction
\nGSTIN (cancelled)
\nForm GST REG-21
\n[See rule 23(1))
\nApplication for Revocation of Cancellation of Registration
\n[2]
\nLegal Name
\n3.
\nTrade Name, if any
\nAddress
\n(Principal place of business)
\n5.
\nCancellation Order No.
\n|
\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)
\n\u2022
\n\u2022
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSign<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNo fee is payable for filing application for revocation of cancellation.
\nReference No.
\nTo
\nGSTIN\/UIN
\n(Name of Taxpayer)
\n(Address)
\nForm GST REG-22
\n(See rule 2312)
\nDate
\nApplication Reference No. (ARN)
\nDate
\nOrder for revocation of cancellation ofregistration
\nThis has reference to your application dated DD\/MM\/YYYY for revocation of cancellation ofregistration. Your application
\nhas been examined and the same has been found
\nto be in order. Accordingly, your registration is restored
\nDate
\nPlace
\nSignature
\nName of Proper officer
\n(Designation)
\nJurxdiction
\nForm GST REG-23
\n[See rule 23(3) |
\nReference Number :
\nTo
\nName of the Applicant\/ Taxpayer
\nAddress of the Applicant\/Taxpayer
\nGSTN
\nApplication Reference No. (ARN):
\nDate
\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 registration. Your
\napplication has been exam<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntherefrom.
\nSignatureof Authorised Signatory
\nPlace
\nDate
\nName
\nDesignation\/Status
\nProvisional ID
\nPermanent Account
\nNumber
\n3.
\nLegal Name
\n4.
\nTrade Name
\n5.
\n(a)
\n(b)
\n(c)
\nDate
\nForm GST REG-25
\n(See rule 24(1)
\nCertificate of Provisional Registration
\nRegistration Details under Existing Law
\nAct
\n>
\nRegistration Number
\nPlace
\nState
\nThis is a Certificate of Provisional Registration issued under the provisions of the Act.
\nForm GST REG-26
\n[See rule 24629\/
\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
\napplicable
\n7B. Center Jurisdiction
\n8. Reason of liability to obtain
\nRegistration
\nRegistration under earlier law
\n9. Existing Registrations
\nSr.
\nType of Registration
\nNo.
\n1
\nTIN Under Value Added Tax
\n2
\nCentral Sales Tax Registration Number
\n3
\nEntry Tax Reg<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nService Provision
\nOffice\/Sale Office
\n\u00d0\u00be
\nLeasing Business
\n( )
\nService Recipient
\nEOU\/STP\/EHTP
\nSEZ
\nInput Service Distributor
\n)
\nWorks Contract
\nOthers (Specify)
\n\u00d0\u00be
\n11. Details of Additional Places of Business
\nBuilding No\/Flat No
\nName of the Premises\/Building
\nLocality\/Village
\nState
\nLatitude (Optional)
\nFloor No
\nRoad\/Street
\nDistrict
\nPIN Code
\nLongitude(Optional)
\nContact Information
\nOffice Email Address
\nMobile Number
\n11A.Nature of Possession of Premises
\nOffice Telephone Number
\nOffice Fax No
\n(Own; Leased; Rented: Consent; Shared)
\n11B.Nature of Business Activities being carried out
\nFactory \/ Manufacturing
\nWholesale Business
\nRetail Business
\nWarehouse\/Depot
\nBonded Warehouse
\nService Provision
\nOffice\/Sale Office
\n\u00d0\u00be
\nLeasing Business
\nService Recipient
\nEOUSTP\/EHTP
\nSEZ
\nInput Service Distributor (ISD)
\nWorks Contract
\nOthers (Specify)
\nAdd More
\n12. Details of Goods\/ Services supplied by the Business
\nSr. No.
\nDescription of Goods
\nHSN Code
\nSr. No.
\nDescription of Services
\n13. Total Bank Accoun<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto obtain
\ndetails from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me
\nthat identity information would only be used for validating identity of the Aadhaar holder and will be shared with
\nCentral Identities Data Repository only for the purpose of authentication.
\n17. Declaration
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom,
\nName of the Authorised
\nSignatory
\nDesignation of Authorised
\nSignatory
\nPlace
\nDate
\nInstructions for filing of Application for enrolment
\nDigital Signature | Sign
\n1.
\n2.
\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 1961)
\nshall enroll on the common portal by v<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbusiness > 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.
\nSignature of Authorised Signatory
\nDesignation\/Status
\nDate
\nPlace
\nInstructions for filing online form
\n\u2022
\n\u2022
\n.
\n\u2022
\n\u2022
\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 and
\npassword 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 wh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHindu Undivided Family Karta
\nCompany Managing Director or the Authorised Person
\n–
\nTrust Managing Trustee
\nAssociation of Person or Body of Individual Members of Managing Committee (personal details of
\nall members is to be submitted but photos of only ten members including that of Chamman is to be
\nsubmitted)
\nLocal Body Chief Executive Officer or his equivalent
\nStatutory Body – Chief Executive Officer or his equivalent
\nOthers – Person in Charge
\nConstitution of business: Partnership Deed in case of Partnership Firm. Registration
\nCertificate\/Proof of Constitution in case of Society. Trust, Club, Government Department,
\nAssociation of Person or Body of Individual, Local Authority. Statutory Body and Others etc
\nProof of Principal\/Additional Place of Business:
\n(a) For Own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or
\nMunicipal Khata copy or copy of Electricity Bili.
\n(b) For Rented or Leased premises
\nA copy of the valid Rent\/Lease <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nConstitution of Business
\nProprietorship
\nPartnership
\nHindu Undivided Family
\nPrivate Limited Company
\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
\nPublic Limited Company
\nSociety\/ Club\/ Trust\/ AOP
\nGovernment Department
\nPublic Sector Undertaking
\nUnlimited Company
\nLimited Liability Partnership
\nLocal Authority
\nStalutory Body
\nForeign Company
\nForeign Limited Liability Partnership
\nOthers
\nManaging\/Whole-time Directors and Managing Director. Whole
\nTime Director\/ Chief Executive Officer
\nMembers of Managing Commillee
\nPerson In charge
\nManaging Whole-time Director and Managing Director Whole
\nTime Director\/Chief Executive Officer
\nManaging Whole-time Director and Managing Director Whole
\nTime Director\/ Chief Executive Officer
\nDesignated Partners
\nChief Executive Officer or Equivalent
\nChief Executive Officer or Equivalent
\nAuthorised Person in Indi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI.
\nAuthorised signatory should not be minor.
\n2.
\nNo fee is applicable for filing application for enrolment.
\nAcknowledgement
\n\u00e0\u00ad\u00ae Enrolment Application Form GST- has been filed against Application Reference Number (ARN}
\nForm Number
\nForm Description:
\n–
\n:
\n>
\n>
\nProvisional ID Number
\nIt is a system generated acknowledgement and does not require any signature
\n|
\nReference No.
\n\u00d0\u00a2\u00d0\u00be
\nProvisional ID
\nNarme
\nAddress
\nForm GST REG-27
\n(See rule 24(3)]
\nDate-DD\/MM\/YYYY-
\nApplication Reference Number(ARN) <>
\nDated: DD\/MM\/YYYY
\nShow Cause Notice for cancellation of provisional registration
\nThis has reference to your application dated<\/p>\n
\nThe application has been examined and the same has
\n[
\n2
\nYou are hereby directed to show cause as to why the provisional registration granted to you shall not be
\ncancelled.
\nDate
\nPlace
\nSignature
\nName of the Proper Officer
\nDesignation
\nJurisdiction
\nForm GST<\/p>\n
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