TaxTMI 
TaxTMI 
The Andhra Pradesh Goods and Services Tax Rules, 2017-
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.... Services Tax Rules, 2017. ============= Document 1GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Rules, 2017- Notification- Orders - Issued. G.O.MS.No. 227 REVENUE (COMMERCIAL TAXES-II) DEPARTMENT Dated: 22-06-2017 Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017. 2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/ GST/74/2015, dated 19.6.2017. ****** ORDER: 1. The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:22-06-2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh hereby makes the Andhra Pradesh Goods and Services Tax Rules, 2017. Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Andhra Pradesh Goods and Services Tax Rules, 2017. (2) They shall come into force with effect on and from the 22nd June, 2017. 2. Definitions.- In these....
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....y of goods received from unregistered persons, held by him on the day preceding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03, on the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner, within a period of sixty days from the date on which the option for composition levy is exercised or within such further period as may be extended by the Chief Commissioner in this behalf. (5) Any intimation under sub-rule (1) or sub-rule (3) 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. 4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 sh....
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....draw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal. (4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay tax under section 10 shall not be denied. (5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning such contravention, as the case may be. (6) Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a person in respe....
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....istration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner: Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone: Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor. 4 (2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the State Board of Direct Taxes. (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address. (3) On successful verification of the Permanent Account Number, mobile number and e- mail address, a temp....
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.... furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents. (4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. (5) If the proper officer fails to take any action, - (a) within a period of three working days from the date of submission of the application; or (b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. 10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the....
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.... of such person and issue a tax invoice for such supply. (2) Explanation.- For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. 12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the commo....
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....sident in India having a valid Permanent Account Number. 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.-(1)Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner. (2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the State Government on the recommendations of the Council. 15. Extension in period of operation by casual taxable person and non-resident taxable person. (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted e....
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....sign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 19. Amendment of registration.- (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified....
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.... a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. (3) The registered person shall furnish a reply to the notice to show cause, issued under sub- rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice. (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub- rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registr....
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.... may be, the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29. (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG –20. (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Chief Commissioner: Provided that no application for revocation....
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.... therein, shall be made available to him on the common portal: Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act: Provided further that a person having Stateised registration under the provisions of Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional registration in the State or Union territory in which he is registered under the existing law. (2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall submit an application electronically in FORM GST REG-26, duly signed or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Chief Commissioner. (b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Chief Commissioner in this behalf. (c) If the information and the particulars furnished in the ap....
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....r the provisions of the Companies Act, 2013 (Act No.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) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof; (f) in the case of any other associatio....
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....eclare 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 knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/Status 15 1. GSTIN Form GST-CMP-03 [See rule 3(4)] Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Details of application filed to pay tax under section 10 6. Jurisdiction (i) Application reference number (ARN) (ii) Date of filing Centre State 7. Stock of purchases made from registered person under the existing law Sr. No 1 2 Total GSTIN/TIN Name of the supplier Bill/ Invoice No. Date Value of Stock VAT State Excise Service Total Tax (if applicabl e) 2 3 5 6 7 8 9 10 8. Stock of purchases made from unregistered person under the existing law Sr. No Name of the Addr....
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....ate 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 19 Signature Name of Proper Officer Designation Jurisdiction Form GST CMP - 06 [See rule 6(5)] Reply to the notice to show cause GSTIN 1. Details of the show cause 2. notice Reference no. Date Legal name 3. 4. Trade name, if a Iany 5. Address of the Principal Place of Business Reply to the notice 6. List of documents uploaded 7. Verification 8. 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. Date Place Signature of the Authorised Signatory Note- 1. The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be uploaded separately. 2. Supporting documents, if any, may be uploaded in PDF format. 20 20 Reference No. > To GSTIN Name Address Form GST CMP-07 [See rule 6(6)] Date- Application Reference No. (ARN) Date - Order for acceptance / rejection of reply to show cause notice This ....
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....ons (viii) Public Sector Undertaking (x) Limited Liability Partnership (xii) Statutory Body (xiv) Foreign Company Registered (in India) 3. Name of the State Jurisdiction State ☠District Centre Sector, Circle, Ward, Unit, etc. others (specify) 5. Option for Composition Yes No 22 22 ☠☠☠â˜â˜ ☠ப 6. Composition Declaration I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme. 6.1 Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. Date of commencement of business 7. DD/MM/YYYY 8. Date on which liability to register arises DD/MM/YYYY Are you applying for registration as a casual taxable person? Yes No 10. If selected 'Yes' in Sr. No. 9, period for which registration is required From To DD/MM/YYYY DD/MM/YYYY 11. If selected 'Ye....
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.... Office Email Address Mobile Number (c) Nature of premises Own Leased PIN Code Longitude Office Telephone number STD Office Fax Number STD Rented Consent Shared Others (specify) Factory/Manufacturing Wholesale Business (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Retail Business Warehouse/Depot Bonded Warehouse ☠Supplier of services Office/Sale Office EOU/STP/EHTP Leasing Business ☠Works Contract Recipient of goods or services Export Import Others (Specify) 17. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name To be auto-populated (Edit mode) Branch Address Note Add more accounts 18. Details of the Goods supplied by the Business Please specify top 5 Goods Sr. No. Description of Goods (i) (ii) (v) 25 HSN Code (Four digit) â˜â˜â˜ 19. Details of Services supplied by the Business. Please specify top 5 Services Sr. No. Description of Services (i) (ii) HSN Code (Four digit) Detai....
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.... if Permanent Account Number is not available Name of Person Designation / Status Mobile Number Email address Telephone No. with STD 24. First Name Middle Name Last Name FAX No. with STD State Specific Information Profession Tax Enrolment Code (EC) No. Profession Tax Registration Certificate (RC) No. State Excise License No. and the name of the person in whose name Excise License is held (c) 3998 (a) (b) (d) Field 1 Field 2 28 (e) Field n 25. 26. 27. Document Upload A customized list of documents required to be uploaded (refer rule 8) as per the field values in the form. Consent I on behalf of the holder of Aadhaar number > 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: (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 bus....
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....Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Type of Signature required Digital Signature Certificate (DSC)- Class-2 and above. Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified 8. All information related 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 up information. 9. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment. 10. No fee is payable for filing application for registration. 11. Authorised signatory shall not be a minor. 12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical. 13. After approval of application, registration certificate shall be made....
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.... Address 7. Whether any modification in the application for registration or fields is required.- Yes ☠No (Tick one) 8. Additional Information 9. List of Documents uploaded 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:- 1. For new registration, original registration application will be available in editable mode if option 'Yes' is selected in item 7. 2.For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option 'Yes' is selected in item 7. 36 Form GST REG-05 [See rule 9(4)] Reference Number: To Name of the Applicant Address - GSTIN (if available) Order of Rejection of Application for --- Date- dated----. The reply has been examined and the This has reference to your reply filed vide ARN same has not been found to be satisfactory for the following reasons: 1. 2. Or 3. ... Therefore, your application is rejected in accordance with the provisions of ....
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....(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 Deduction and Collection Account Number) (ii) Permanent Account Number (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available) (iv) Email Address (v) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up. Part-B. Part-B 1 Trade Name, if any 2 Constitution of Business (Please Select the Appropriate) (i) Proprietorship (ii) Partnership (iii) Hindu Undivided Family ☠(iv) Private Limited Company (v) Public Limited Company ☠(viii) Public Sector Undertaking ☠(vi) Society/Club/Trust/Association of Persons (vii) Government Department (ix) Unlimited Company ☠(x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xiii) Foreign Limited Liability Partnership ☠(xiv) Foreign Company Registere....
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....covered in accordance with the provisions of the Act and rules made thereunder. (This order is also available on your dashboard). Head Tax Interest Penalty Integrated tax State tax State tax UT Tax Cess 47 Signature Name Designation Jurisdiction Form GST REG-09 [See rule 13(1) ] Application for Registration of Non Resident Taxable Person Part-A State/UT- District - (i) Legal Name of the Non-Resident Taxable Person (ii) Permanent Account Number of the Non-Resident Taxable person, if any (iii) Passport number, if Permanent Account Number is not available (iv) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (v) Name of the Authorised Signatory (as per Permanent Account Number) (vi) Permanent Account Number of the Authorised Signatory (vii) Email Address of the Authorised Signatory (viii) Mobile Number of the Authorised Signatory (+91) Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory (should be a resident of India) First Name Middle Name Last....
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....ties 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. In 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 it's Permanent Account Number, if available. Bank Account related proof: Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code. 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) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We ....
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....f 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. Authorised signatory shall be an Indian national and shall not be a minor. 51 52 1. Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part-A State/UT- District - (i) Legal Name of the person (ii) Permanent Account Number of the person, if any (iii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iv) Name of the Authorised Signatory (v) Permanent Account Number of the Authorised Signatory (vi) Email Address of the Authorised Signatory (vii) Mobile Number of the Authorised Signatory (+91) Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up. Part-B. Part-B Details of Authorised Signatory (shall be resident of India) First Name Photo Gender Designation Date of....
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....ned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India 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. Authorisation Form:- For 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 ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) 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 Goods and Service Tax Act, 20___. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. 1. Full Name Designation/Status Signature Acceptance as an authorised signatory > hereby solemnly accor....
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....Reasons for temporary registration 10. Effective date of registration / temporary ID 11. 56 Male/Female/Other DD/MM/YYYY Registration No. / Temporary ID 12. (Upload of Seizure Memo / Detention Memo / Any other supporting documents) > Signature Place Date: >: Designation/ Jurisdiction: Note: A copy of the order will be sent to the corresponding State/ State Jurisdictional Authority. 57 Form GST REG-13 [See rule 17(1)] Application/Form for grant of Unique Identity Number to UN Bodies / Embassies others State /Union Territory- PART A (i) Name of the Entity (ii) Permanent Account Number of entity, if any (applicable in case of any other person notified) (iii) Name of the Authorised Signatory (iv) Permanent Account Number of Authorised Signatory (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 3. Notification Details 4. Address of the entity in State 7. District - Notification No. Date Building No./Flat No. Name of the Premises/Building City/Town/Village Block/Taluka Latitude State Contact Information....
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....cation or otherwise, should be filled up against the “Authorised Signatory details" in the application. 60 60 1. GSTIN/UIN Form GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered persons) 2. Name of Business 3. Type of registration 4. Amendment summary Sr. No Field Name Effective (DD/MM/YYYY) Date Reasons(s) 5. List of documents uploaded (a) (b) (c) 6. 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: 61 62 Instructions for submission of application for amendment 2. Application for amendment shall be submitted online. Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief 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....
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....transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc. Goods and Services Tax Identification Number (ii) (a) Name (Legal) (b) Trade name, if any (iii) Address of Principal Place of Business Building No./ Flat No. Floor No. Name of Premises/Building Road/Street District City/Town/Village Block/Taluka 64 Latitude State Mobile (with country code) email 8. Date from which registration is to be cancelled. 9 Particulars of last Return Filed (i) Tax period (ii) Application Reference Number (iii) Date 10. 11. Longitude PIN Code Telephone Fax Number Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. Description Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Value of Stock (Rs.) State Tax State Tax UT Tax Integrated Tax Cess Inputs Inputs contained in semi-finished goods Inputs contained in finished goods Capital Goods/Plant and machinery Total Details of tax paid, if any Payment from Cash Ledger Sr. No. Debit Entry No. State Tax State Tax UT Tax Integrated Tax Cess 1. 2. S....
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....e 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 also update his contact address and update his mobile number and e mail address. 66 99 Reference No. - To Registration Number (GSTIN/UIN) (Name) (Address) Form GST REG -17 [See rule 22(1)] > Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled 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 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: 67 62 Signature Designation Jurisdicti....
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....urisdiction 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 Return Application Reference Number 8 Reasons for revocation of cancellation 9 Upload Documents 10. Verification Date - Date of filing DD/MM/YYYY Reasons in brief. (Detailed reasoning can be filed as an attachment) • • 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 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 ....
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.... Application Reference No. (ARN) 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 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. Signature of Authorised Signatory Place Date 74 14 Name Designation/Status Government of Andhra Pradesh Form GST REG-25 [See rule 24(1)] Certificate of Provisional Registration 1. Provisional ID 2. Permanent Account Number 3. Legal Name 4. Trade Name 5. Registration Details under Existing Law (a) (b) (c) Date Act Registration Number Place This is a Certificate of Provisional Registration issued under the provisions of the Act. 75 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 of Business 6. Constitution 7. State 7A Sector, Circle, Ward, etc. as applicable 7B. Center Jurisdiction 8. Reason of liability to obtain ....
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..... 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 Designation Permanent Account Number Are you a citizen of India? Residential Address Building No/Flat No Name of the Premises/Building Locality/Village State Director Identification Number Aadhaar Number Passport Number 15. Details of Primary Authorised Signatory Name Name of Father/Husband Date of Birth Mobile Number Telephone Number Floor No Road/Street District PIN Code DD/MM/ YYYY Gender Email Address Identity Information Designation Permanent Account Number Are you a citizen of India? Director Identification Number Aadhaar Number 78 Passport Number Residential Address 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-populate....
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....ing 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 Date Place Signature of Authorised Designation/Status 1. Instructions for filing online form • Enter your Provisional ID and password as provided by the State/Commercial Tax/State 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 P....
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.... 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 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. electronically sign application for enrolment:- Following person can Constitution of Business Proprietorship Person who can digitally sign the application Proprietor Partnership Managing Authorised Partners Hindu Undivided Family Karta Private Limited Company Public Limited Company Society/Club/ Trust/ AOP Government Department 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 81 Public Sector Undertaking Unlimited Company ....
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....ubmissions 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 State Tax State Tax UT Tax Integrated Tax Cess Place: Date: Signature Designation Jurisdiction 85 (i) Provisional ID (ii) Email ID (iii) Mobile Number Form GST REG-29 [See rule 24(4) ] Application for cancellation of provisional registration 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./ Flat No. Name of Premises/ Building City/Town/ Village/Locality Part A Part B Floor No. Road/Street District Block/Taluka State 3. Reason for Cancellation PIN 4. Have you issued any tax invoice during GST regime? YES 5. Declaration NO (i) I , being of....