TaxTMI 
TaxTMI 
TaxTMI 
The Goa Goods and Services Tax Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....3;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. 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; (e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year; (f) he shall mention the words ―composition taxable person, not eligible to collect tax on supplies‖ at the top of the bill of supply issued by him; and (g) he shall mention the words ―composition taxable person‖ on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. (2) The regist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl. No. Category of registered persons Rate of tax (1) (2) (3) 1 Manufacturers, other than manufacturers of such goods as may be notified by the Government one per cent. 2 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) On receipt of an application under sub- -rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o characters for the entity code; and (d) one checksum character. (2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub--rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub--rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fficer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identi-fication Number assigned, pursuant to the verification under ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r or equivalent, responsible for the day to day affairs of the business,- which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG-14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any ch....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ails 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 con-sidered 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 of seven workin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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 at source or an Input Service Distributor, regist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y 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 verifica-tion 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, including reply, if any, to the notices, returns including the detail....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tha 31, 1939) सबैणि पर A RNI No. GOAENG/2002/6410 SERIES I No. 11 OFFICIAL GAZETTE OF GOVERNMENT OF GOA PUBLISHED BY AUTHORITY EXTRAORDINARY No. 3 GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(1) In exercise of the powers conferred by sub-section (3) of section 1 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the "said Act") and all other powers enabling it in this behalf, the Government of Goa hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force. By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R&C). Porvorim, 21st June, 2017. Notification 38/1/2017-Fin(R&C)(2) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules, namely:— Chapter I Preliminary 1. Short title, extent and commencement.â€....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year. (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the details of stock, including the inward supply 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, 596 21ST JUNE, 2017 either directly or through a Facilitation Centre notified by the 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 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 appoin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event. (3) The registered person who intends to withdraw 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 21ST JUNE, 2017 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant") shall, before applying for registration, 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 Commissioner: a Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone: a Provided further that every person being an Input Service Distributor shall make separate application for registration as such Input Service Distributor. (2) (a) The Permanent Account Number shall be validated online by the common 598 21ST JUNE, 2017 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ression "clarification" includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01. (3) Where the proper officer is satisfied with the clarification, information or documents 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 applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(18) of section 2; (b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9; (c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business 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. Grant of registration to persons required to deduct tax at source o....
X X X X Extracts X X X X
X X X X Extracts X X X X
...._ OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 3) after the said deposit in his electronic cash ledger. (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. (4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident 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 Facilitation Centre notified by Commissioner. a the (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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n (9) of section 25 may submit an application electronically in FORM GST REG- 13, duly signed or verified through electronic verification code, in the manner specified in 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 601 SERIES I No. 11 _ OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 3) 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. Display of registration certificate and Goods and Services Tax Identification Number on the name board. - (1) Every registered person shall display his certificate of registra- tion 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... through the common portal in the manner provided under the said rule. (2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working 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, SERIES I No. 11 _ OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 3) 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 GS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be 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 603 SERIES I No. 11 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 3) _ deceased proprietor, as if the application had been submitted ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pplications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf: person Provided that a registered 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 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pay tax under Section 10 (composition levy) (For persons registered under the Act) 3. Trade name, if any 4. Address of principal place of business 606 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 5. Category of registered person (i) Manufacturers, other than manufacturers of such goods as may be 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 Financial year from which composition scheme is opted 6. 7. Jurisdiction 8. Declaration - Centre State 21ST JUNE, 2017 I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying of tax under Section 10. Verification 9. 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 Form GST CMP-03 Signature of Authorised Signatory Name Designation/Status 1. GSTIN [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 ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 Form GST CMP-06 [See rule 6(5)] Reply to the notice to show cause 1. GSTIN 2. Details of the show cause notice Reference No. Date 3. Legal name 4. Trade name, if any 5. Address of the principal place of business 6. Reply to the notice 7. List of documents uploaded 8. Verification I hereby solemnly affirm and declare that the information given herein abov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address. 610 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) Part -B 21ST JUNE, 2017 1. Trade Name, if any 2. Constitution of Business (Please select the appropriate) (i) Proprietorship (iii) Hindu Undivided Family (v) Public Limited Company (vii) Government Department (ix) Unlimited Company (xi) Local Authority (xiii) Foreign Limited Liability Partnership (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) (xv) Others (Please specify) 3. Name of the State 4. Jurisdiction District State Sector, Circle, Ward, Unit, etc. others (specify) Centre 5. Option for Composition 6. Composition Declaration Yes No 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 manufacturer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....istration Number Limited Liability Partnership Identification Number/ /Foreign Limited Liability Partnership Identification Number Importer/Exporter Code Number Registration number under Medicinal and Toilet Preparations (Excise Duties) Act Registration number under Shops and Establishment Act Temporary ID, if any Others (Please specify) (a) Address of Principal Place of Business Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Taluka/Block State Latitude Floor No. Road/Street District PIN Code Longitude 612 SERIES I No. 11 (b) Contact Information Office Email Address Mobile Number (c) Nature of premises Own Leased OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 Rented Office Telephone number Office Fax Number STD STD Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory/Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Supplier of services Office/Sale Office Leasing Business Works Contract Recipient of goods or services Export Others (Specify) EOU/STP/EHTP Import 17. Details of Bank Accounts (s) Total nu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....NARY No. 3) DD/MM/YYYY Yes/No Gender Email address Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) 21ST JUNE, 2017 Residential Address in India Building No./Flat No. Name of the Premises/Building Block/Taluka City/Town/Locality/Village State Floor No. Road/Street District PIN Code 23. Details of Authorised Representative Enrolment ID, if available Provide following details, if enrolment ID is not available Permanent Account Number Aadhaar, if Permanent Account Number is not available First Name Middle Name Last Name Name of Person Designation/Status Mobile Number Email address Telephone No. with STD 24. State Specific Information Profession Tax Enrolment Code (EC) No. Profession Tax Registration Certificate (RC) No. FAX No. with STD State Excise License No. and the name of the person in whose name Excise License is held (a) Field 1 (b) Field 2 (c) .... (d) (e) Field n 25. Document Upload A customized list of documents required to be uploaded (refer rule 8) as per the field values in the form. 26. Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r 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 located in a Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. 616 SERIES I No. 11 4. Bank Account Related Proof: OFFICIAL GAZETTE - GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 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. 5. 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mited Liability Partnership Others (specify) Proprietor 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 in India Authorised Person in India Person In charge 5. Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person. 6. State specific information are relevant for the concerned State only. 7. Application filed by undermentioned persons shall be signed digitally:- Type of Signature required Sr. Type of Applicant No. 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 mod....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion and is not satisfied with it for the following reasons: 1. 2. 3. 619 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 (DD/MM/YYYY) You are directed to submit your reply by *You are hereby directed to appear before the undersigned on (HH:MM) (DD/MM/YYYY) at If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice/reminder will be issued in this matter. Signature Name of the Proper Officer: Designation: * Jurisdiction: *Not applicable for New Registration Application Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for > 1. 2. Notice details Application details Reference No. Reference No. Date Date 3. GSTIN, if applicable 4. Name of Business (Legal) 5. Trade name, if any 6. 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. Signat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Resident of State Name Designation/Status Resident of State 3. Name Photo Designation/Status Resident of State 4. Name Photo Designation/Status Resident of State Designation/Status Resident of State 5. Name Photo 6. Name Photo Designation/Status Resident of State 7. Name Photo Designation/Status Resident of State 8. Name Photo Designation/Status Resident of State 9. Name Photo 10 10. Photo 622 Designation/Status Resident of State Name Designation/Status Resident of State SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 Form GST REG-07 [See rule 12(1)] Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) State/UT- District - Part -A (i) Legal Name of the Tax Deductor or Tax Collector ( As mentioned in Permanent Account Number/Tax 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) Mo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ast Name DD/MM/YYYY Gender Email address Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address (Within the Country) Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village State Block/Taluka Note Add more ... 624 Floor No. Road/Street District PIN Code SERIES I No. 11 14. Consent OFFICIAL GAZETTE - GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 I on behalf of the holder of Aadhar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 15. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: (Signature) Name of DDO/ Person responsible for deducting tax/ /collecting tax/Authorised Signatory ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....class 2 and above Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature Certificate class 2 and above, e- Signature or any other mode as specified or as may be notified. 5. All information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information. 6. Status of the application filed online can be tracked on the Common portal. 7. No fee is payable for filing application for registration. 8. Authorised shall not be a minor. Reference No. To Form GST REG-08 [See rule 12(3)] Date: Name: Address: Application Reference No. (ARN) (Reply) Date: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number dated ....... for cancellation of registration under the Act. 1. Whereas no reply to show cause notice has been filed; or Whereas on the day fixed for hearing you did not appear; or Whereas your reply to the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Business in India Building No./Flat No. Name of the Premises/Building City/Town/Village/Locality Floor No. Road/Street District Block/Taluka Latitude State Mobile Number E mail Address 6. Details of Bank Account in India Account Number Bank Name 7. Documents Uploaded 8. Longitude PIN Code Telephone Number Fax Number with STD 21ST JUNE, 2017 Type of account Branch Address IFSC A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Authorised Signatory Designation: Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. 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 prem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ignatory. 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 registration as Non-Resident Taxable Person. 1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport. 2. The applicant shall apply at least five days prior to commencement of the business at the common portal. 3. The applicant needs to provide Email Id and Mobile Number for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application. 4. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. 5. The application filed by the under-mentioned persons shall be signed digitally:- Sr. No. Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Underta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the field values in the form Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Date: Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business in India: (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 (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....timated Tax Liability (Net) for the extended period (Rs.) Intra-State Central Tax State Tax UT Integrated Tax Tax Cess SERIES I No. 11 8. Payment details 9. Date Declaration - OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) CIN BRN 21ST JUNE, 2017 Amount I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Authorised Signatory: Designation/Status: Instructions for submission of application for extension of validity 1. The application can be filed online before the expiry of the period of validity. 2. The application can only be filed when advance payment is made. 3. After successful filing, Application Reference Number will be generated which can be used to track the status of the application. Reference Number - To (Name): Form GST REG-12 [See rule 16(1)] Date: (Address): Temporary Registration Number Order of Grant of Temporary Registration/Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o./Flat No. Floor No. Name of the Road/Street Premises/Building Town/City/Village Block/Taluka State District PIN Code 8. Bank Account Details (add more if required) Account Number IFSC Type of Account Bank Name Branch Address 9. 11. Place: Documents Uploaded The authorised person who is in possession of the documentary evidence (other than UN Body/Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorising the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant (UN Body/Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorising the applicant to represent the UN Body/Embassy etc. in India and link it along with the Unique Identity Number generated and allotted to respective UN Body/Embassy etc. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. (Signature) Date: Place: Date: Or Name of Authorised Person: (Signature) Name of Proper Officer: Designat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccount Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Application Reference Number (ARN) will be generated after successful validation of necessary field. 7. Status of the application can be tracked on the common portal. 8. No fee is payable for submitting application for amendment. 9. Authorised signatory shall not be a minor. 636 SERIES I No. 11 Reference Number - > То (Name) (Address) Registration Number (GSTIN/UIN) Application Reference No. (ARN) OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) Form GST REG-15 21ST JUNE, 2017 [See rule 19(1)] Date DD/MM/YYYY Order of Amendment - Dated DD/MM/YYYY This has reference to your application number------ dated regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashboard for download. Date: Place: Form GST REG-16 [See rule 20] Application for Cancellation of Registration 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Address for future Building No./Flat No. Signature....
X X X X Extracts X X X X
X X X X Extracts X X X X
....atory Designation/Status Instructions for filing of Application for Cancellation • A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal. • The following persons shall digitally sign application for cancellation, as applicable: Constitution of Business Proprietorship 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 Person who can digitally sign the application Proprietor Managing/Authorised Partners Karta Managing/Whole-time Directors/Chief Executive Officer Managing/Whole-time Directors/Chief Executive Officer Members of Managing Committee Person In charge Managing/Whole-time Directors/Chief Executive Officer Managing/Whole-time Directors/Chief Executive Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Signature of Authorised Signatory Name Designation/Status SERIES I No. 11 Reference No. - To Name Address GSTIN/UIN Application Reference No. (ARN) OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) Form GST REG-19 [See rule 22(3)] Date Date 21ST JUNE, 2017 Order for Cancellation of Registration This has reference to your reply dated in response to the notice to show cause dated Whereas no reply to notice to show cause has been submitted; or ☠- Whereas on the day fixed for hearing you did not appear; or ☠- Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your registration is >. Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before (date) failing which the amount w....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... mobile number or the e-mail address of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided. • Status of the application can be tracked on the common portal. No fee is payable for filing application for revocation of cancellation. Reference No. To GSTIN/UIN (Name of Taxpayer) (Address) Form GST REG-22 [See rule 23(2)] Date Application Reference No. (ARN) Date Order for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored. Date: Place: Signature Name of Proper officer (Designation) Jurisdiction- Form GST REG-23 [See rule 23(3)] Date: Reference Number: Το Name of the Applicant/Taxpayer Address of the Applicant/Taxpayer GSTIN Application Reference No. (ARN): Dated Show Cause Notice for rejection of application for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r Hotel and Luxury Tax Registration Number 6 Central Excise Registration Number 7 Service Tax Registration Number 8 00 9 10 11 Corporate Identify Number/Foreign Company Registration Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number Import/Exporter Code Number Registration under Duty of Excise on Medicinal and Toiletry Act 12 Others (Please specify) 21ST JUNE, 2017 Registration Number Date of Registration 10. Details of Principal Place of Business Building No./Flat No. Name of the Premises/Building Locality/Village State Latitude Floor No. Road/Street District PIN Code Longitude 645 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 Contact Information Office Email Address Mobile Number 10A. Nature of Possession of Premises Office-Telephone Number Office Fax No. (Own; Leased; Rented; Consent; Shared) 10B. Nature of Business Activities being carried out Factory/Manufacturing Wholesale ○ Retail Business Bonded Warehouse Service Recipient Works Contract Warehouse/Depot Business ○ Service Provision ☠Office/Sale Office ☠Leasing Business ○ EOU/STP/EHTP S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....VT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 16. Aadhaar Verification I, on behalf of the holders of Aadhaar numbers provided in the form, give consent to "Goods and Services Tax Network" to obtain details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" 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. 17. 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. Name of the Authorised Signatory Digital Signature/E-Sign Place Designation of Authorised Signatory Date Instructions for filing of Application for enrolment 1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number. 2. Upon enrolment under clause (a), the said p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct of Authorised signatories. • Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled. • Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per Annexure specified. Documents required to be uploaded as evidence are as follows:- 1. Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern - Proprietor Partnership Firm/Limited Liability Partnership-Managing/Authorised Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) Hindu Undivided Family-Karta Company-Managing Director or the Authorised Person Trust-Managing Trustee Association of Person or Body of Individual-Members of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted) Local....
X X X X Extracts X X X X
X X X X Extracts X X X X
....me Director/Chief Executive Officer Members of Managing Committee Person In charge Managing/Whole-time Director and Managing Director/Whole Time Director/Chief Executive Officer Managing/Whole-time Director and Managing Director/Whole Time Director/Chief Executive Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge 650 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) • Application is required to be mandatorily digitally signed as per following:― Sl. No. 1. Type of Applicant Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature required 21ST JUNE, 2017 Digital Signature Certificate (DSC) Class 2 and above Digital Signature Certificate class 2 and above e-Signature Note 1. Applicant shall require to register their DSC on common portal. 2. e-Signature facility will be available on the common portal for Aadhar holders. All information related to Permanent Account Numbe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Cess Signature Designation Jurisdiction SERIES I No. 11 (i) Provisional ID (ii) Email ID (iii) Mobile Number OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) Form GST REG-29 [See rule 24(4)] Application for cancellation of provisional registration Part A Part B 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./Flat No. Name of Premises/ Building City/Town/Village/Locality Block/Taluka Floor No. Road/Street District PIN State 3. Reason for Cancellation 4. Have you issued any tax invoice during GST regime? YES 5. Declaration 21ST JUNE, 2017 NO 6. (i) I , being of do hereby declare that I am not liable to registration under the provisions of the Act. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed. Aadhaar Number Full Name Designation/Status Place Date Permanent Account Number Signature of Authorised Signatory DD/MM/YYYY Form GST REG-30 [See rule 25] Form for Field Visit Report Center Jurisdiction (Ward/Circle/Zone) Name of the Officer: > Date of Submission of Report: Name of the taxable person GSTIN/U....