TaxTMI 
TaxTMI 
Jharkhand Goods and Services Tax Rules, 2017
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....ll have the meanings respectively assigned to them in the Act. Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day. (2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. (3) Any registered person who opts to pay tax under section....
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.... his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; (e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year; (f) he shall mention the words "composition taxable person, not eligible to collect tax on supplies" at the top of the bill of supply issued by him; and (g) he shall mention the words "composition taxable person" on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. (2) The registered person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules. 6. Validity of composition le....
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....f the order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl. No. Category of registered persons Rate of tax (1) (2) (3) 1 Manufacturers, other than manufacturers of such goods as may be notified by the Government one per cent. 2 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. 3 Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter half per cent. Chapter III REGISTRATION 8. Applicatio....
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...., an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days f....
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....o registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals unde....
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.... under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. (2) A person applying for registration as a non-resident tax....
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....stration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under....
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....ay affairs of the business,- which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change....
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....the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period....
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....ty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax....
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....e show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration. 25. Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. 26. Method of authentication.- (1) All applications....
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.... the Information Technology Act, 2000 (21 of 2000). PDF DOWNLOAD [F.No Va Kar / GST / 07/ 2017] By the order of the Governor of Jharkhand K.K. Khandelwal, Principal Secretary-cum-Commissioner. ============= Document 114 14 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Form GST CMP -01 [See rule 3(1)] Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN / Provisional ID 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 6. Financial Year from which composition scheme 2017-18 is opted 7. Jurisdiction 8. Declaration Centre State I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10. 9. Verification I hereby solemnly affirm and declare that the information gi....
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....escription Central Tax State Tax / UT Tax Amount Debit entry no. I 10. Verification 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 17 18 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Form GST – CMP-04 [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy 1. GSTIN 2. Legal name 3. Trade name, if any 4.Address of Principal Place of business 5. Category of Registered Person (iv) Manufacturers, other than manufacturers of such goods as may be notified by the Government (v) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule (vi) II Any other supplier eligible for composition levy. 6. Nature of Business 7. Date from which withdrawal from composition scheme is sought 8. Jurisdiction 9. Reasons for withdrawal from composition scheme 10. Verification I Centre DD State MM YYYY hereby solemnly affirm and declare that the information given hereinabove is true and correct to the ....
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.... - 21 21 Order for acceptance / rejection of reply to show cause notice This has reference to your reply dated reference no. ----- filed in response to the show cause notice issued vide dated ----. Your reply has been examined and the same has been found to be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice stands vacated. or This has reference to your reply dated reference no. dated filed in response to the show cause notice issued vide Your reply has been examined and the same has not been found to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied with effect from > or You have not filed any reply to the show cause notice; or ☠You did not appear on the day fixed for hearing. Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons: Date Place > Signature Name of Proper Officer Designation Jurisdiction 22 22 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Form GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable....
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..... If selected 'Yes' in Sr. No. 9, period for which registration is required From To DD/MM/Y DD/MM/YYYY YYY 11. If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration Sr. Type of Tax Turnover (Rs.) No. Net Tax Liability (Rs.) (i) Integrated Tax (ii) Central Tax (iii) State Tax (iv) UT Tax (v) Cess Total Payment Details Challan Amount Identification Date Number 12. Are you applying for registration as a SEZ Yes Unit? No (i) Select name of SEZ V (ii) Approval order number and date of order (iii) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No (i) Select name of SEZ Developer (ii) Approval order number and date of order V 14. (iii) Designation of approving authority Reason to obtain registration: 23 15. 24 24 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 (i) Crossing the threshold (ii) Inter-State supply (iii) Liability to pay tax as recipient of goods or services u/s 9(3) or 9(4) (iv) Transfer of business which includes change in the ownership of business (if transferee is not a registered ent....
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....ss Please specify top 5 Goods Sr. Description of Goods HSN Code (Four digit) No. (i) (ii) (V) 19. Details of Services supplied by the Business. Please specify top 5 Services Sr. No. (i) (ii) ... Description of Services HSN Code (Four digit) (v) 20. Details of Additional Place(s) of Business Number of additional places 25 26 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Premises 1 (a) Building No/Flat No Details of Additional Place of Business Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Latitude (b) Contact Information Office Email Address Floor No Road/Street District PIN Code Longitude Office Telephone number Mobile Number (c) Nature of premises Own Leased STD Office Fax Number STD Rented Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory / Manufacturing Warehouse/Depot Office/Sale Office EOU/STP/EHTP Wholesale Business Bonded Warehouse Leasing Business Works Contract Import Others (specify) Retail Business Supplier of services Recipient of goods or services Export 21. De....
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.... the purpose of authentication. “Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. Verification (by authorised signatory) 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... Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 29 List of documents to be uploaded:- 1. 2. 3. Photographs (wherever specified in the Application Form) (a) Proprietary Concern - Proprietor (b) Partnership Firm Limited Liability Partnership Managing/Authorised/Designated Partners (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted) (c) Hindu Undivided Family – Karta (d) Company - Managing Director or the Authorised Person (e) Trust - Managing Trustee (f) Association of Persons or Body of I....
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....ach 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. competent to sign Signature of the person Name: Designation/Status: (Name of the proprietor/Business Entity) 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. Signature of Authorised Signatory Place: Date: (Name) Designation/Status: Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Instructions for submission of Application for Registration. 31 ....
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....ital Signature Certificate (DSC)- Class-2 and above. 2. Other than 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. No fee is payable for filing application for registration. Authorised signatory shall not be a minor. 10. 11. 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 available on the common portal. 14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART -A of the application which can b....
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....ether any modification in the application for registration or fields Yes is required.- 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. Designation/Status: Place: Date: Signature of Authorised Signatory Name 35 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 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Form GST REG-05 [See rule 9(4)] Reference Number: Το Name of the Applicant Address - GSTIN (if available) Date- Order of Rejection of Application for 1. Legal Name 2. Trade Name, if any 3. Constitution of 4. Business Address of Principal Place of Business 5. Date of Liability DD/MM/YYYY 6. Period of Validity From DD/MM/YYYY Το DD/MM/YY (App....
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....ompany (v) Public Limited Company (vi) Society/Club/Trust/Association of Persons (vii) Government Department (viii) Public Sector Undertaking (ix) Unlimited Company ☠(x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xiii) Foreign Limited Liability ☠(xiv) Foreign Company Registered (in India) Partnership (xv) Others (Please specify) ☠3 Name of the State •- 4 Jurisdiction State District Centre Sector/Circle/Ward /Charge/Unit etc. Tax Deductor Tax Collector ○ Center State/UT DD/MM/YYYY Government (Centre / State/Union Territory) 5 Type of registration 6. 7. tax 8. Date of liability to deduct/collect (a) Address of principal place of business Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Block/Taluka Latitude State (b) Contact Information Office Email Address Mobile Number Floor No. Road/Street District Longitude PIN Code Office Telephone number Office Fax Number (c) Nature of possession of premises Own Leased Rented Consent Shared Others(specify) 9. 10 11 12 Particulars Name Jharkhand Gazette (Extraordinary), Tuesday 2....
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....sis of which the entity is identified by the Government of that country (iv) (v) (vi) (vii) Email Address of the Authorised Signatory Name of the Authorised Signatory (as per Permanent Account Number) Permanent Account Number 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. 1. Part -B Details of Authorised Signatory (should be a resident of India) First Name Photo Gender Designation Date of Birth Father's Name Nationality Middle Name Last Name Male/Female / Others DD/MM/YYYY Aadhaar Address of the Authorised signatory. Address line 1 Address Line 2 Address line 3 445 Period for which 2. registration is required From Το DD/MM/YYYY 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) 4 Address Line 1 46 15 Jharkhand Gazette (Ext....
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....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 - (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 m....
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....ata 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. 1 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 Last Name Male/Female / Others DD/MM/YYYY 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.....
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....k 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. Full Name Designation/Status Signature 1. 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. Signature of Authorised Signatory Place (Name) Date: Designation/Status 51 52 Jharkhand Gazette (Extraordinary), Tu....
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....2. Male/Female/Other DD/MM/YYYY 54 54 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 (Upload of Seizure Memo / Detention Memo / Any other supporting documents) > Signature >: Date: Jurisdiction: Designation/ Note: A copy of the order will be sent to the corresponding Central/State Jurisdictional Authority. Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 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 Notification No. Date District - 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 Fl....
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....cerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details†in the application. Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Form GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered persons) 1. GSTIN/UIN 2. Name of Business 3. Type of registration 4. Amendment summary Sr. No Field Name 5. List of documents uploaded (a) 390 Effective Date Reasons(s) (DD/MM/YYYY) 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: Authorised Signatory Designation / Status: Signature Name of Date: 44 57 58 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 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....
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....malgamation, merger/ demerger, sale, lease or otherwise disposed of etc. Change in constitution of business leading to change in Permanent Account Number O Death of Sole Proprietor â—‹ Others (specify) Longitude PIN Code Telephone Fax Number (i) 7. In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc. Goods and Services Number Tax Identification (ii) (a) Name (Legal) (b) Trade name, if any (iii) Address of Principal Building No./ Flat No. Place of Business City/Town/Village 8. Name of Premises/ Building Block/Taluka Latitude State Mobile (with country code) email Date from which registration is to be cancelled. 9 Particulars of last Return Filed Floor No. Road/ Street District Longitude PIN Code Telephone Fax Number Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 19 61 Application Reference Number (i) Tax period (ii) (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 higher) (Rs.) Value of Description....
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....ty in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after that the new entity is registered. Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls. • Status of the Application may be tracked on the common portal. • No fee is payable for filing application for cancellation. • After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act. The registered person may also update his contact address and update his mobile number and e mail address. Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Form GST REG -17 Reference No. - Το Registration Number (GSTIN/UIN) (Name) (Address) [See rule 22(1)] > 63 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 ....
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....Total Place: Date: Central Tax State Tax UT Tax Integrated Tax Cess Signature Designation Jurisdiction 65 99 66 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Reference No. - Το Name Address GSTIN/UIN Show Cause Notice No. Form GST REG-20 [See rule 22(4)] Date Date Order for dropping the proceedings for cancellation of registration This has reference to your reply dated in response to the notice to show cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated due to the following reasons: > Place: Date: Signature Designation Jurisdiction Jharkhand Gazette (Extraordinary), Tuesday 20th June, 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. 6 Reason for cancellation 7 Details of last return filed Period of Return Application Reference Number Date Date of filing DD/MM/YY YY 8 Reasons for revocation of cancellati....
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....reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: 1. 2. 3. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of the Proper Officer Designation Jurisdiction 70 70 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 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) 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 6. Verification I Date hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of m....
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....e (Extraordinary), Tuesday 20th June, 2017 EOU/STP/EHTP SEZ Others (Specify) 0 Input Service Distributor (ISD) 11. Details of Additional Places of Business Building No/Flat No Name of the Premises/Building Locality/Village State Latitude (Optional) Contact Information Office Email Address Mobile Number Floor No Road/Street District PIN Code Longitude(Optional) Office Telephone Number Office Fax No 11A.Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared) 11B.Nature of Business Activities being carried out Factory / Manufacturing Wholesale Business Bonded Warehouse Service Recipient Works Contract Add More Service Provision Retail Business Office/Sale Office EOU/STP/EHTP SEZ Others (Specify) Warehouse/Depot | Leasing Business Input Service Distributor (ISD) 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 14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director....
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....obile number. 2. 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: 3. Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I --- (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc) 1. > 2. 3. hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associat....
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.... to be submitted but photos of only ten members including that of Chairman is to be submitted) Local Body - Chief Executive Officer or his equivalent Statutory Body - Chief Executive Officer or his equivalent Others Person in Charge 2. 3. 4 5 76 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Constitution of business: Partnership Deed in case of Partnership 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 th....
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.... 2. e-Signature facility will be available on the common portal for Aadhar holders. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number, Limited Liability Partnership Identification Number shall be online validated by the system and Acknowledgment Reference Number 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. Authorised signatory should not be minor. 1. 2. No fee is applicable for filing application for enrolment. Acknowledgement Enrolment Application . Form Number Form Description Date of Filing Taxpayer Trade Name: Taxpayer Legal Name Provisional ID Number - Form GST- has been filed against Application Reference Number (ARN) : It is a system generated acknowledgement and does not require any signature 78 Jharkhand Gazette (Extraordinary), Tuesday 20th June, 2017 Reference No. DD/MM/YYYY>> Το Provisional ID Form GST REG-27 [See rule-24(3)] Name Dated Show Cause Notice for cancellation of provisional registration This has reference to your application dated T....