TaxTMI 
TaxTMI 
The Assam Goods and Services Tax Rules, 2017.
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.... 22 জà§à¦¨, 2017, 1 আহাৰ, 1939 (শক) No. 305 Dispur, Thursday, 22nd June, 2017, 1st Asadha, 1939 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 22nd June, 2017 No. FTX. 90/2016/69.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the State Government hereby makes the following rules, namely:- Short title and commence- ment. Definitions Chapter I PRELIMINARY 1. (1) These rules may be called the Assam Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. In these rules, unless the context otherwise requires,- (a) "Act" means the Assam Goods and Services Tax Act, 2017; (b) "FORM" means a Form appended to these rules; (c) "section" means a section of the Act; (d) "Special Economic Zone" shall have the same meaning 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. Assam Act No.....
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....mmissioner 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. Effective date of composition levy THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Conditions and restrictions for composition levy 4. (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 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10. 5. (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non- resident taxable person; (b) the goods held in stock by him on the appointed day have not ....
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....ection 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 respect of whom an order of withdrawal of option has been passed in FORM GST CMP- 07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs containe....
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.... 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. (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central 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 1905 1906 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 (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 temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the applicant shall electroni....
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....he 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. (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Ta....
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....s vertical of such person and issue a tax invoice for such supply. 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. (2) 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. (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Com....
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....d Permanent Account Number. 1909 1910 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 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 Extension in period of operation by casual taxable person and non- resident taxable person Suo moto registration 14. (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 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 Central Government on the recommendations of the Council. 15.(1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application o....
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.... rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. 18.(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. (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 s....
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....or king days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. (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 Application for cancellation of registration THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Registration to be cancelled in certain cases Cancellation of registration Cancel....
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....ration is no longer liable to be 1913 1914 Revocation of cancellation of registration THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under rule 20 or, as the case 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. (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 reg....
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....by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number 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 centralised 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 a....
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....ther 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 Board 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) 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 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 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....
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....y 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 knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Date Name Designation/Status 1920 1. GSTIN THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 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 migra....
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.... composition option is withdrawn in FORM GST ITC -01. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 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 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 on the basis of available records and on merits Place Date Signature Name of Proper Officer Designation Jurisdiction 1923 1924 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Form GST CMP - 06 [See rule 6(5)] Reply to the notice to show c....
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....rvices 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. 1. Trade Name, if any Part-B 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 Partnership (xii) Statutory Body [xiv) Foreign Company Registered (in India) 3. Name of the State District THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 4. Jurisdiction State Secto....
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.... on behalf of other taxable person(s) (xiv) Others (Not covered above) - Specify 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 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 1929 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 Floor No. Road/Street District PIN Code Longitude Office Telephone number STD Office Email Address Mobile Number (c) Nature of premises Own Leased Rented ....
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....any) Aadhaar Number 1931 1932 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Are 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 City/Town/Locality/Village Block/Taluka Road/Street District State Country (in case of foreigner only) 22. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars Name Photo Name of Father PIN Code ZIP code First Name Middle Name Last Name Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. with STD Designation/Status Director Identification Number (if any) Aadhaar Number Permanent Account Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address in India Building No/Flat No Name of the Floor No Road/Street THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 1933 Premises/Building Block/Taluka City/Town/Locality/Village State District PIN Code 23. Details of Authorised Representative Enrolment ID, if available Provide following details, if enrolment ID is not available Perman....
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....ership 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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....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 Person who can digitally sign the Proprietorship application Proprietor Partnership Hindu Undivided Family 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/Authorised Partners Karta Managing/Whole-time Directors Managing/Whole-time Directors Members of Managing Committee Person In charge Managing/Whole-time Director Managing/Whole-time Director Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person i....
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....pplication 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 1939 1940 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Form GST REG-03 [See rule 9(2)] Reference Number: To Date- Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Date: Notice for Seeking Additional Information / Clarification / Documents relating to Application for > 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. www You are directed to submit your re....
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....¯à¤®à¥‡à¤µ जयते Goods and 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 A THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Annexure B राजà¥à¤¯à¤®à¥‡à¤µ जयते Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of 1. Photo Name Designation/Status Resident of State 2. 3. 4. Photo Photo Photo Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State 5. Photo 6. Photo Name Designation/Status Resident of State Name Designation/Status 1945 1946 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Resident of State 7. 8. 9. 10. Photo Photo Photo Photo Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Form GST REG-07 [See rule 12(1)] Application for Registration as Tax....
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....e Father's Name Photo Date of Birth Mobile Number THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Telephone No. with STD DD/MM/YYYY Email address Gender Designation/Status Permanent Account Number 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 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 1949 Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. with STD Designation/Status Permanent Account Number Director Identification Number (if any) Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) 1950 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 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....
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....llection Account Number/Permanent Account Number shall be verified with Income Tax database. 2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax for verification and 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. Digital Signature required Sr. No Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Digital Signature Certificate (DSC) class 2 and above 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....
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.... (should be a resident of India) First Name Photo Middle Name Last Name 1954 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Gender Designation Date of Birth Father's Name Nationality Aadhaar Male/Female/Others DD/MM/YYYY Address of the Authorised signatory. Address line 1 Address Line 2 Address line 3 Period for which 2. From registration is required DD/MM/YYYY To DD/MM/YYYY Estimated Turnover Estimated Tax Liability (Net) (Rs.) (Rs.) 3 Turnover Details Intra- Inter-State State Central State 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) Address Line 1 Address Line 2 Address Line 3 Country (Drop Down) Zip Code E mail Address Telephone Number Address of Principal Place of Business in India Building No./Flat No. Name of the Premises/Building City/Town/Village/Locality Block/Taluka Latitude Floor No. Road/Street District Longitude 7 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 State Mobile Number E mail Address PIN Code Telephone Number Fax Number with STD Details of Bank Account in India Account Number Type ....
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....tion 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 (name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees 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 Entity) Name: Designation/Status: (Name of the proprietor/Business Acceptance as an authorised signatory 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. Place: Date: Signature of Authorised Signatory Designation/Status: Instructions for submission of application for registr....
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....ised 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 Birth Father's Name Nationality Aadhaar, if any Middle Name Address of the Authorised Signatory Last Name Male/Female/Others DD/MM/YYYY Address line 1 Address line 2 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 1959 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY 3 4 Uniform Resource Locators (URLS) of the website through which taxable services are provided: 1. 2. 3... Jurisdiction Details of Bank Account Account Number 5 Bank Name 6 Center Type of account Branch Address IFSC Documents Uploaded 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 theref....
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....y 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 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 [Name] Date: Designation/Status Signature of Authorised Place THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Form GST REG-11 [See rule 15(1)] Application for extension of registration period by casual / non-resident taxable 1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) person 6. Period for which extension is requested. 7. Turnover Details for the extended period (Rs.) Inter-State Intra-State 8. Payment details Date CIN 9. Place: Date: 1961 From DD/MM/YYYY From DD/MM/YYYY To DD/MM/YYYY To DD/MM/YYYY Estimated Tax Liability (Net) for th....
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.... District - Permanent Account Number of entity, if any (applicable in case of any other person notified) (i) Name of the Entity (ii) (iii) (iv) Name of the Authorised Signatory Permanent Account Number of Authorised Signatory (v) Email Address of the Authorised Signatory 33 (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 Building No./Flat No. Name of the Premises/Building City/Town/Village Block/Taluka Latitude State Contact Information Email Address Fax Number 7. Details of Authorised Signatory, if applicable Notification No. Date Floor No. Road/Street District Longitude PIN Code Telephone number Mobile Number Particulars Name Photo First Name Middle Name Last name THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Name of Father Date of Birth Mobile Number Telephone No. Designation/Status DD/MM/YYYY Gender Permanent Account Number Are you a citizen of Yes/No India? Residential Address Building No/Flat No Name of the Premises/Building Town/City/Village Block/Taluka Email address....
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.... Reasons(s) 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: Signature Name of Authorised Signatory Date: Designation/Status: 1967 1968 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Instructions for submission of application for amendment 1. Application for amendment shall be submitted online. 2. 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 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 nu....
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....ress Principal Place of Business of Building No./ Flat No. Name of Premises/ Building City/Town/Village Block/Taluka Floor No. Road/Street District Latitude State Mobile (with country code] Longitude PIN Code Telephone email Fax Number 8. Date from which registration is to be cancelled. 9 Particulars of last Return Filed (i) Tax period 1971 (ii) Application Reference Number (iii) Date 10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. Input Tax Credit/Tax Payable (whichever is Inputs Description Inputs contained in semi-finished goods Inputs contained in finished goods Capital Goods/Plant and machinery Total 11. Details of tax paid, if any Value of Stock higher) (Rs.) (Rs.) Central Tax State Tax UT Tax Integrated Tax Cess Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 2. Sub Total 1972 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Total Amount of Tax Paid 12. ....
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.... 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. Reference No.- Το 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 1973 1974 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 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 THE AS....
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....e proceedings initiated for cancellation of registration stands vacated due to the following reasons: Place: Date: > Signature Designation Jurisdiction 1978 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 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. Date - 6 Reason for cancellation 7 Details of last return filed Period of Return Application Reference Number Date of filing DD/MM/YYYY 8 Reasons for revocation of cancellation 9 Upload Documents 10. Verification 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....
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....e 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 1981 1982 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 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 Date 2. Application Reference No. (ARN) Date 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 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. Signatory Place Date Signature of Authorised Name Designation/Status THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 सतà¥à¤¯à¤®à¥‡à¤µ जगते Government of India 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 Act Registration Number (a) (b) (c) Date ....
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....e Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 11B.Nature of Business Activities being carried out Factory/Manufacturing Wholesale Business Retail Business, Warehouse/Depot Bonded Warehouse Service Provision о Office/Sale Office Leasing Business Service Recipient O EOU/STP/EHTP SEZ Input Service Distributor (ISD) Works Contract о Others (Specify) O Add More 12. Details of Goods/ Services supplied by the Business Sr. No. Description of Goods 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 HSN Code Bank Name Branch Address O 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 Birth DD/MM/ YYYY Gender Mobile Number Email Address Telephone Number Identity Information Designatio n Permanen t Account THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Director Identification Number Aadhaar Number Number Are you a citizen of India? Passport Number Reside....
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....application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: I 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) 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. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 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 1. 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. Authorised Signatory Designation/Status ....
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....Firm, Registration Certificate/Proof of Constitution 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,....
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....will be generated after successful validation of all the filled up information. Status of the online filed Application can be tracked on the common portal. 1. Authorised signatory should not be minor. 2. No fee is applicable for filing application for enrolment. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 1993 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 1994 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 22, 2017 Form GST REG-27 [See rule - 24(3)] Reference No. > Το Provisional ID Name Address Application Reference Number (ARN) 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 ....