TaxTMI 
TaxTMI 
Delhi Goods and Services Tax (Composition and Registration) Rules, 2017
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....aning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (e) words 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 ....
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....n; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (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 sectio....
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....shed goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. (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 hal....
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....ts specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the 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 i....
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....count Number; (c) two characters for the entity code; and (d) one checksum character. (2) The registration 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 Sta....
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....the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued 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 ent....
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....arch or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (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 ....
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....rs or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,- (a) 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, th....
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.... goods held in stock on the date from which the 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 ....
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....on, he shall revoke the cancellation 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. Migra....
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....visional registration granted 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 w....
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....gh digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000). By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, S. K. GUPTA, Dy. Secy.-VI (Finance) ============= Document 182 DELHI GAZETTE: EXTRAORDINARY PART IV 26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e- signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf: Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate. (2) Each document including the return furnished online shall be signed or verified through electronic verification code- (a....
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....fied for payment of tax under section 10. 9. 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 Form GST CMP -02 [See rule 3(2)] Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act) 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Category of Registered Person . (i) (ii) (iii) Manufacturers, other than manufacturers of such goods as may be notified by the Government Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II Any other supplier eligible for composition levy. 6. Financial Year from which composition scheme is opted 7. Jurisdiction 8. Declaration Centre State I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying tax under section 10. 9. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my k....
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....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 preceding the date from which composition option is withdrawn in FORM GST ITC -01. Reference No. > To GSTIN Name Address Form GST CMP-05 [See rule 6(4)] > Notice for denial of option to pay tax under section 10 Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: - 1 2 3 87 DELHI GAZETTE: EXTRAORDINARY PART IV You are hereby directed to furnish a reply to this notice within fifteen 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 date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte ....
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....g 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: Part-A State/UT - District - (As mentioned in Permanent Account Number) (ii) Permanent Account Number: (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Email Address: (iv) Mobile Number: Note Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address. Part-B 1. Trade Name, if any 2. Constitution of Business (Please Select the Appropriate) (i) Proprietorship (iii) Hindu Undivided Family (v) Public Limited Company (vii) Government Department (ix) Unlimited Company (xi) Local Authority (xiii) Foreign Limited Liability Partnership (xv) Others (Please specify) (ii) Partnership (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons (viii) Public Sector Undertaking (x) Limited Liability Partners....
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.... a registered entity) (vi) De-merger (vii) Change in constitution of business Indicate existing registrations wherever applicable Registration number under Value Added Tax Central Sales Tax Registration Number Entry Tax Registration Number Entertainment Tax Registration Number Hotel and Luxury Tax Registration Number Central Excise Registration Number Service Tax Registration Number Corporate Identify Number/Foreign Company Registration Number Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number Importer/Exporter Code Number Registration number under Medicinal and Toilet Preparations (Excise Duties) Act Registration number under Shops and Establishment Act Temporary ID, if any Others (Please specify) 16. (a) Address of Principal Place of Business Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Taluka/Block State Latitude (b) Contact Information portal (xii) Voluntary Basis (xiii) Persons supplying goods and/or services on behalf of other taxable person(s) (xiv) Others (Not covered above) – Specify Floor No. Road/Street District PIN Code Longitude O....
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.... with STD Designation/Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address 94 Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Country (in case of foreigner only) DELHI GAZETTE: EXTRAORDINARY PART IV 23. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars Name Photo Name of Father Floor No. Road/Street District PIN Code ZIP 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 in India Building No./Flat No. Name of the Floor No. Road/Street Premises/Building Block/Taluka City/Town/Locality/Village State District PIN Code 95 DELHI GAZETTE: EXTRAORDINARY PART IV 24. Details of Authorised Representative Enrolment ID, if available ....
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....Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Persons or Body of Individuals, Local Authority, Statutory Body and Others etc. 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. (d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. (e) If the principal place of business is....
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....e 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:- Proprietorship Partnership Constitution of Business Hindu Undivided Family Person who can digitally sign the application Proprietor Managing/Authorised Partners Karta Private Limited Company Public Limited Company Society/Club/ Trust/ AOP Government Department Public Sector Undertaking Managing/Whole-time Directors Managing/Whole-time Directors Members of Managing Committee Person In charge Managing/Whole-time Director 98 DELHI GAZETTE: EXTRAORDINARY Constitution of Business Unlimited Company Limited Liability Partnership Local Authority Person who can digitally sign the application Managing/ Whole-time Director Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India PART IV Statutory Body Foreign Company F....
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....mber (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 * Reference Number: To Name of the Applicant: Address: GSTIN (if available): Form GST REG-03 [See rule 9(2)] Date- Application Reference No. (ARN): Notice for Seeking Additional Information / Clarification / Documents relating to Application for > Date: 100 DELHI GAZETTE: EXTRAORDINARY PART IV 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 submit your reply by (DD/MM/YYYY) *You are hereby directed to appear....
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.... Services Tax Identification Number Legal Name Trade Name, if any Total Number of Additional Places of Business in the State Sr. No. Address 1 2 3 Annexure B सतà¥à¤¯à¤®à¥‡à¤µ जयते Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of 1. Name Photo Designation/Status Resident of State 2. Name Photo Designation/Status Resident of State 3. Photo Name Designation/Status Resident of State 4. Photo Name Designation/Status Resident of State 104 5. 6. 7. 8. 9. Photo Photo Photo Photo Photo DELHI GAZETTE: EXTRAORDINARY Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Name 10. Photo Resident of State Designation/Status PART IV 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) Part-A State/UT- (i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduct....
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....any) Aadhaar Number Permanent Account 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 State 13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars Name Photo Name of Father Floor No 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 Email address Director Identification Number (if any) Aadhaar Number Permanent Account Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) 107 DELHI GAZETTE : EXTRAORDINARY PART IV Residential Address (Within the Country) Building No/Flat No Name of the Premises/Building | City/Town/Locality/Village State Block/Taluka Note Add more ... 14. Consent 15. Floor No Road/Street District PIN Code I on behalf of the holder of Aadhar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity i....
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.... future communication which will be verified through One Time Passwords to be sent separately, before filling up of the application. 3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application. 4. The application filed by undermentioned persons shall be signed digitally. Sr. No Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Undertaking Digital Signature required Digital Signature Certificate(DSC) class 2 and above 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 any other mode as specified or as may be notified. 5. All information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information. 6. Status of the application filed online can be tracked on the Common portal. 7. No fee is payable for filing application for registration. 8. Authorised shall not be a minor....
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....o registration is required DD/MM/YYYY DD/MM/YYYY Estimated Tax Liability (Net) (Rs.) Estimated Turnover (Rs.) 3 Turnover Details Intra- State Inter-State Centra State 1 Tax Tax UT Tax Integrated Tax Cess Address of Non-Resident taxable person in the Country of Origin (In case of business entity - Address of the Office) 4 Address Line 1 Address Line 2 Address Line 3 111 Country (Drop Down) Zip Code E mail Address Telephone Number DELHI GAZETTE: EXTRAORDINARY PART IV 5 Address of Principal Place of Business in India Building No./Flat No. Name of the Premises/Building City/Town/Village/Locality Block/Taluka Latitude State Mobile Number E mail Address Details of Bank Account in India Account 6 Number Bank Name Floor No. Road/Street District Longitude PIN Code Telephone Number Fax Number with STD Type of account Branch Address Documents Uploaded IFSC 8 A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form Declaration 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 co....
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....rustees etc.) of (name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no... dated..... (Copy submitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us. Signature of the person competent to sign Name: Designation/Status: Acceptance as an authorised signatory (Name of the proprietor/Business Entity) Acceptance as an authorised signatory > 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. Place: Date: Signature of Authorised Signatory Designation/Status: 113 DELHI GAZETTE: EXTRAORDINARY PART IV Instructions for submission of application for registration as Non-Resident Taxable Person. 1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport. 2. The applicant shall apply at least Five days prior to commencement of the business at the common portal. 3. The applicant needs to provide Email Id and Mobile Number for verification and f....
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....male / Others DD/MM/YYYY Aadhaar, if any Address line 1 Address of the Authorised Signatory Address line 2 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY Uniform Resource Locators (URLs) of the website through which taxable services are provided: 3. 1. 2. 3... 4. Jurisdiction Details of Bank Account Center Account Type of account 5. Number Bank Name Branch Address IFSC 115 6. Documents Uploaded DELHI GAZETTE: EXTRAORDINARY PART IV A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form Declaration 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. I. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along....
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....solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Place Date: Form GST REG-11 Signature of Authorised Signatory (Name) Designation/Status [See rule 15(1)] Application for extension of registration period by casual / non-resident taxable person 1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) 6. Period for which extension is requested. 7. Turnover Details for the extended period (Rs.) (Rs.) Inter-State From To DD/MM/YYYY DD/MM/YYYY From To DD/MM/YYYY DD/MM/YYYY Estimated Tax Liability (Net) for the extended period Intra-State Central Tax State Tax UT Integrated Cess Tax Tax 8. Payment details Date CIN BRN Amount 117 DELHI GAZETTE: EXTRAORDINARY PART IV 9. Declaration - 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 Signatory: Designation/Status: Instructions for submission of application for extension of validity 1. T....
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....luka District - Notification No. Date Floor No. Road/Street District 119 9. Latitude State Contact Information Email Address DELHI GAZETTE: EXTRAORDINARY Longitude PIN Code Telephone number Fax Number Mobile Number 7. Details of Authorised Signatory, if applicable Particulars First Name Middle Name Last name Name PART IV Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation/Status Director Identification Number (if any) Aadhaar Number Permanent Account Number Are you a citizen of India? Yes/No Residential Address Passport No. (in case of foreigners) Building No/Flat No Name of the Premises/Building Town/City/Village Block/Taluka Floor No Road/Street District State PIN Code 8 Bank Account Details (add more if required) Account Number IFSC Branch Address Type of Account Bank Name Documents Uploaded The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the entity. Or The prop....
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....f Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification. 3. For amendment in Non-Core fields, approval of the Proper Officer is not required. 4. Where a change in the constitution of any business results in change of the Permanent Account Number of a registered person, the said person shall be required to apply for fresh registration. 5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time to time, shall be carried out only after online verification through the common portal. 6. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Application Reference Number (ARN) will be generated after successful validation of necessary field. 7. Status of the application can be tracked on the common portal. 8. No fee is payable for submitting application for amendment. 9. Authorised signatory shall not be a minor. Reference Number - > To (Name) (Add....
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.... IV Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Value of Stock Inte- Central Tax State UT Tax Tax grated Cess (Rs.) Tax 11. Details of tax paid, if any Payment from Cash Ledger Sr. No. Debit Central State Entry Tax Tax UT Tax Integrated Tax Cess No. 1. 2. Sub- Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax State UT Tax Tax Integrated Tax Cess 1. 2. Total Amount of Tax Paid 12. Documents uploaded 13. Verification I/We Sub-Total hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Name of the Authorised Signatory Date Designation/Status 125 • • DELHI GAZETTE: EXTRAORDINARY Instructions for filing of Application for Cancellation PART IV A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal. The following persons shall digitally sign application for canc....
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....ce 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 date or 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 Place: Date: Signature Designation Jurisdiction Form GST REG- 18 [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration 1. Reference No. of Notice Date of issue 2. GSTIN/UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 127 DELHI GAZETTE: EXTRAORDINARY 6. List of documents uploaded 7. PART IV 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 Reference No. - Το Name Address GSTIN/UIN Application Reference No. (ARN) Signature of Authorised Signatory Name Designation/Status Form GST REG-19 [See rule 22(3)] Date Date Order for Cancellation of Registration This has reference to your reply dated ---- in response to ....
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....ealed therefrom. Place Date Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status • Instructions for submission of application for revocation of cancellation of registration A person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration, within thirty days from the date of service of the order of cancellation of registration at the common portal No application for revocation shall be submitted if the registration has been cancelled for the failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns. Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided Status of the application can be tracked on the common portal. • No fee is payable for filing application for revocation of cancellation. 130 Reference ....
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....Provisional Registration 132 DELHI GAZETTE: EXTRAORDINARY 5. Registration Details under Existing Law Act Registration Number (a) (b) 30 (c) Date Place This is a Certificate of Provisional Registration issued under the provisions of the Act. Form GST REG-26 [See rule 24(2)] Application for Enrolment of Existing Taxpayer Taxpayer Details 1. Provisional ID 2. Legal Name (As per Permanent Account Number) 3. Legal Name (As per State/Center) 4. Trade Name, if any 5. Permanent Account Number the Business 6. Constitution 7. State 7A Sector, Circle, Ward, etc. as applicable 7B. Center Jurisdiction 8. Reason of liability to obtain Registration under earlier law Registration 9. Existing Registrations Sr. Type of Registration No. 1 TIN Under Value Added Tax 2 Central Sales Tax Registration Number 3 Entry Tax Registration Number 4 Entertainment Tax Registration Number 5 Hotel And Luxury Tax Registration Number 6 Central Excise Registration Number 7 Service Tax Registration Number 8 Corporate Identify Number/Foreign Company Registration PART IV Registration Number Date of Registration 133 DELHI GAZETTE: EXTRAORDINARY PART IV 9 Lim....
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.... a citizen of India? Passport Number Residential Address Building No/Flat No Floor No Road/Street Name of the Premises/Building Locality/Village State 15. Details of Primary Authorised Signatory Name Name of Father/Husband Date of Birth Mobile Number District PIN Code DD/MM/ YYYY Gender Email Address 135 Telephone Number Identity Information Designation Permanent Account Number DELHI GAZETTE: EXTRAORDINARY Are you a citizen of India? Residential Address Director Identification Number Aadhaar Number Passport Number PART IV Building No/Flat No Name of the Premises/Building Locality/Village State Add More --- List of Documents Uploaded Floor No Road/Street District PIN Code A customized list of documents required to be uploaded as per the field values in the form should be auto- populated with provision to upload relevant document against each entry in the list. (Refer instruction) 16. Aadhaar Verification I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network" to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network"....
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....ace Signature of Authorised Signatory Designation/Status • • Instructions for filing online form Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax Department for log in on the GST Portal. Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email address and Mobile Number would be filled as contact information of the Primary Authorised Signatory. E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first login. • Taxpayer shall require to fill the information required in the application form related details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories. . . Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all P....
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....he Account Holder, MICR and IFSC and Branch details. For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified. After submitting information electronic signature shall be required. Following person can electronically sign application for enrolment:- Person who can digitally sign the application 138 DELHI GAZETTE: EXTRAORDINARY Constitution of Business Proprietorship Proprietor 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 Sl. No 1. Managing Authorised Partners PART IV Managing/Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Managing/Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Members of Managing Committee Person In charge Managing/Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Ma....
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....RAORDINARY 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 the notice to show cause dated PART IV Whereas no reply to notice to show cause has been submitted; or Whereas on the day fixed for hearing you did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your provisional registration is liable to be cancelled for following reason(s). 1. 2. Determination of amount payable pursuant to cancellation of provisional registration: Accordingly, the amount payable by you and the computation and basis thereof is as follows: 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 Central Tax State Tax UT Tax Integrated Tax Cess Place: Date: Signature Designation Jurisdiction 141 (i) Provisional ID (ii) Email ID (iii) Mobile Number DELHI GAZETTE: EXTRAORDINARY F....