TaxTMI 
TaxTMI 
CGST Rules, 2017 on registration and composition levy
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....ords and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, 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 appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day. (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 s....
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.... 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; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; (e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year; (f) he shall mention the words "composition taxable person, not eligible to collect tax on supplies" at the top of the bill of supply issued by him; and (g) he shall mention the words "composition taxable person" on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. (2) The registered person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the pro....
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....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. (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. 7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl. No. Category of registered persons Rate of tax (1) (2) (3) 1. Manufacturers, other than manufacturers of such goods as may be notified by the Government one per cent. 2. Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. 3. Any other supplier eligible for composition levy under section 10 and the provisions of this Cha....
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....e Commissioner. (5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (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. 9. 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. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant el....
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....n shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (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. 11. 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, r....
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....sued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration 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. (2) A person....
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....on under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from....
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.... or equivalent, responsible for the day to day affairs of the business,- which 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; (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; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-0....
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....cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: Provided 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. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. 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 t....
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....llation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (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. 24. Migration of persons registered un....
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....d under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration. 25. Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the da....
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....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). [F.No 349/58/2017-GST] (Dr. Sreeparvathy S. L.) Under Secretary to the Government of India ============= Document 1Form GST CMP -01 [See rule 3(1)] Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN Provisional ID 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Category of Registered Person Manufacturers, other than manufacturers of such goods as notified by the Government (i) (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 6. Financial Year from which composition scheme is opted 2017-18 7. Jurisdiction 8. Declaration - Centre State I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10. 9. Verification I hereby solemnly affirm and declare that the informat....
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....ect to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/Status Form GST CMP-04 [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy 1. GSTIN 2. Legal name 3. Trade name, if any 4.Address of Principal Place of business 5. Category of Registered Person (iv) Manufacturers, other than manufacturers of such goods as may be notified by the Government (v) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (vi) Any other supplier eligible for composition levy. 6. Nature of Business 7. Date from which withdrawal from composition scheme is sought 8. Jurisdiction Centre DD MM YYYY State 9. Reasons for withdrawal from composition scheme 10. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation Status Note - Stock statement may be furnished separately for availing input tax credit on the stock available on the date....
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....iled in response to the show cause notice issued vide Your reply has been examined and the same has not been found to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied with effect from >> for the following reasons: > or You have not filed any reply to the show cause notice; or ☠You did not appear on the day fixed for hearing. Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons: Date Place > Signature Name of Proper Officer Designation Jurisdiction Form GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) (i) Legal Name of the Business: (As mentioned in Permanent Account Number) (ii) Part -A State/UT- District Permanent Account Number: (Enter Perman....
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.... and date of order (iii) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No 14. 15. (i) Select name of SEZ Developer (ii) Approval order number and date of order (iii) Designation of approving authority Reason to obtain registration: (i) Crossing the threshold (ii) Inter-State supply (iii) Liability to pay tax as recipient of goods or services u/s 9(3) or 9(4) (viii) Merger /amalgamation of two or more registered persons (ix) Input Service Distributor (x) Person liable to pay tax u/s 9(5) (iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce in the ownership of business (if transferee is not a registered entity) (v) Death of the proprietor (if the successor is not a registered entity) (vi) De-merger (vii) Change in constitution of business Indicate existing registrations wherever applicable Registration number under Value Added Tax portal (xii) Voluntary Basis (xiii) Persons supplying goods and/or services on behalf of other taxable person(s) (xiv) Others (Not covered above) – Specify Central Sales Tax Registration Number Entry Tax Registration Numbe....
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....t Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory/Manufacturing Warehouse/Depot Office/Sale Office Wholesale Business ☠Bonded Warehouse Leasing Business Retail Business Supplier of services Recipient of goods or services EOU/STP/EHTP Works Contract Export ☠☠Import Others (specify) 21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Particulars Name Photo First Name Middle Name Last Name Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status Permanent Account Number Email address Director Identification Number (if any) Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka Floor No Road/Street District State PIN Code Country (in case of foreigner only) ZIP code 22. Details of Authorised Signatory Checkbox for Primary Authorised S....
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.... 2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application. 3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. 4. The following persons can digitally sign the application for new registration:- Constitution of Business Proprietorship Person who can digitally sign the application Proprietor Managing Authorised Partners Partnership Hindu Undivided Family Karta Private Limited Company Public Limited Company Society/ Club/ Trust/ AOP Government Department Public Sector Undertaking Unlimited Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others (specify) Managing/Whole-time Directors Managing/Whole-time Directors Members of Managing Committee Person In charge Managing/Whole-time Director Managi....
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....pay tax under the said section. Form GST REG-02 [See rule 8(5)] Acknowledgment Application Reference Number (ARN) - You have filed the application successfully and the particulars of the application are given as under: Date of filing Time of filing Goods and Services Tax Identification Number, if available : Legal Name Trade Name (if applicable): Form No. Form Description: Center Jurisdiction State Jurisdiction: Filed by Temporary reference number (TRN), if any: Payment details*: Challan Identification Number : Date : Amount It is a system generated acknowledgement and does not require any signature. * Applicable only in case of Casual taxable person and Non Resident taxable person Form GST REG-03 [See rule 9(2)] Reference Number: To Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Notice for Seeking Additional Information / Clarification / Documents relating to Application for > Date- Date: This is with reference to your > application filed vide ARN Dated -DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons: 1. 2. 3. ☠You are directed to ....
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....dentification Number Details of Additional Places of Business Legal Name Trade Name, if any Total Number of Additional Places of Business in the State Sr. No. 1 Address 23 Annexure A सतà¥à¤¯à¤®à¥‡à¤µ जयते Goods and Services Tax Identification Number Legal Name Annexure B Trade Name, if any Details of 1. 2. 3. 4. 5. 6. 7. Name Photo Designation/Status Resident of State Name Photo Designation/Status Resident of State Photo Name Designation/Status Resident of State Photo Name Designation/Status Resident of State Photo Photo Photo Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State 8. 9. 10. Photo Photo Photo Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Form GST REG-07 [See rule 12(1)] Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) State/UT- District - Part-A (i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Ded....
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....re you a citizen of India? Yes/No Passport No. (in case of Foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building State 13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars Name Photo Name of Father Locality/Village PIN Code First Name Middle Name Last Name Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status Permanent Account Number Are you a citizen of India? Yes/No Email address Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Residential Address (Within the Country) Building No/Flat No Name of the Premises/Building City/Town/Locality/Village State Block/Taluka Note Add more ... Floor No Road/Street District PIN Code 14. Consent I on behalf of the holder of Aadhar number >. You are directed to pay the amounts mentioned below on or before - (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. (This order is also available on your dashboard). Head Tax Interest Penalty Others T....
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.... and nothing has been concealed therefrom. Signature Place: Date: Name of Authorised Signatory Designation: Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. 2. 3 4 Proof of Principal Place of Business: (a) For own premises Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above- A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. Proof of Non-resident taxable person: Scanned copy of the passport of the Non-resident taxable person with VISA details.....
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....sent separately, before filling up Part-B of the application. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners /Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. The application filed by the under-mentioned persons shall be signed digitally:- 5. Sr. No Type of Applicant Digital Signature required 1. Private Limited Company Digital Signature Certificate(DSC) class 2 and above Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature Certificate class 2 and above e-Signature or as may be notified 6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Acknowledgment Receipt Number will be generated after successful validation of all filled up information. 7. Status of the application filed online can be tracked on the common portal. 8. No fee is payable for filing application for registration 9.....
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....or Own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. Proof of : Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter. Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India Scanned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India 3 Bank Account Related Proof: Scanned copy of the first page of Bank passbook / one....
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....of the application. Reference Number - To Form GST REG-12 [See rule 16(1)] (Name): Date: (Address): Temporary Registration Number Order of Grant of Temporary Registration/ Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under: Details of person to whom temporary registration granted 1. Name and Legal Name, if applicable Gender 2. Father's Name 3. Date of Birth 4. Address 5. the Person of Building No./ Flat No. Floor No. Name of Premises/ Building Road/Street Town/City/Locality/ Village Block/Taluka District State PIN Code Permanent Account Number of the person, if 6. available Mobile No. 7. Email Address 8. Other ID, if any 9. (Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other) Reasons for temporary registration 10. Male/Female/Other DD/MM/YYYY Effective date of registration / temporary ID 11. Registration No./Temporary ID 12. (Upload of Seizure Memo / Detention Memo / Any other suppo....
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.... respective UN Body/Embassy etc. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: (Signature) Name of Authorised Person: Place: Date: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. • • • • Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through common portal or registration can be granted suo-moto by proper officer. The application filed on the common portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorised by the concerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. Form GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered perso....
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....nload. Date Place Signature Name Designation Jurisdiction Form GST REG-16 [See rule 20] Application for Cancellation of Registration 1 GSTIN 2 Legal name 3 Trade name, if any 4 Address of Principal Place of Business 5 Address for future Building No./ Flat No. Floor No. correspondence (including email, mobile telephone, fax) Name of Premises/Building Road/ Street District Reasons for 6. Cancellation (Select one) City/Town/Village Block/Taluka Latitude State Mobile (with country code) email Longitude PIN Code Telephone Fax Number Discontinuance /Closure of business Ceased to be liable to pay tax Transfer of business on account of amalgamation, merger/ demerger, sale, lease or otherwise disposed of etc. Change in constitution of business leading to change in Permanent Account Number Death of Sole Proprietor Others (specify) In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc. Goods and Services 7. (i) Tax Identification Number (ii) (a) Name (Legal) (b) Trade name, if any (iii) Address of Principal Building No./ Flat No. Place of Business Name ....
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.... Whole-time Directors/ Chief Executive Officer Managing/Whole-time Directors/ Chief Executive Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after that the new entity is registered. Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls. • Status of the Application may be tracked on the common portal. • No fee is payable for filing application for cancellation. • After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act. The registered person may al....
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....urn furnished by you. You are required to pay the following amounts on or before (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Tax Interest Penalty Others Total Place: Date: Central Tax State Tax UT Tax Integrated Tax Cess Signature Designation Jurisdiction Reference No. - Το Form GST REG-20 [See rule 22(4)] Date Name Address GSTIN/UIN Show Cause Notice No. Date Order for dropping the proceedings for cancellation of registration This has reference to your reply dated in response to the notice to show cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated due to the following reasons: Place: Date: > Signature Designation Jurisdiction Form GST REG-21 [See rule 23(1)] Application for Revocation of Cancellation of Registration 1. GSTIN (cancelled) 2. Legal Name 3. Trade Name, if any 4. Address (Principal place of business) 5. Cancellation Order No. 6 Reason for cancellation 7 Details of last return filed Period of Retu....
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....ation dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: 1. 2. 3. ☠You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. ☠You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of the Proper Officer Designation Jurisdiction Form GST REG-24 [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration 1. Reference No. of Notice 2. Application Reference No. (ARN) 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed Date Date 6. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signatur....
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.... Locality/Village State Latitude (Optional) Contact Information Floor No Road/Street District PIN Code Longitude (Optional) Office Email Address Mobile Number 11A.Nature of Possession of Premises Office Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 11B.Nature of Business Activities being carried out Factory/Manufacturing Bonded Warehouse Service Recipient Works Contract Wholesale Business Retail Business Warehouse/Depot Service Provision Office/Sale Office Leasing Business EOU/STP/EHTP SEZ Input Service Distributor (ISD) Others (Specify) Add More 12. Details of Goods/ Services supplied by the Business Sr. No. Description of Goods HSN Code Sr. No. Description of Services 13. Total Bank Accounts maintained by you for conducting Business Sr. No. Account Number Type of Account IFSC HSN Code Bank Name Branch Address 14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Name Name of Father/Husband Date of DD/MM/YYYY Gender Birth Mobile Number Email Address Telephone Number Identity Information Designat....
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....ortal: 3. Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I --- (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc) 1. > 2. 3. hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. S. No. 1. Full Name Designation/Status Signature 2. Acceptance as an authorised signatory I > hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signatory D....
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....ution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc. Proof of Principal/Additional Place of Business: (a) For Own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. Bank Account Related Proof: Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. For each Aut....
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....al. 1. Authorised signatory should not be minor. 2. No fee is applicable for filing application for enrolment. Acknowledgement Enrolment Application - Form GST- has been filed against Application Reference Number (ARN) . Form Number Form Description: Date of Filing Taxpayer Trade Name Taxpayer Legal Name Provisional ID Number : It is a system generated acknowledgement and does not require any signature Reference No. To Provisional ID Name Form GST REG-27 [See rule - 24(3)] Dated Show Cause Notice for cancellation of provisional registration This has reference to your application dated The application has been examined and the same has not been found to be satisfactory for the following reasons:- 1 2 You are hereby directed to show cause as to why the provisional registration granted to you shall not be cancelled. Date Place Signature Name of the Proper Officer Designation Jurisdiction Reference No. - To Name Address GSTIN/ Provisional ID Form GST REG-28 [See rule 24(3)] > Application Reference No. (ARN) Dated DD/MM/YYYY Order for cancellation of provisional registration This has reference to your reply dated - ---- in response to....