TaxTMI 
TaxTMI 
The Goa Goods and Services Tax Rules, 2017.
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....#8214; means a section of the Act; (d) ―Special Economic Zone‖ shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. 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. ....
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....conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not 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 p....
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....ner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained 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 ....
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....ectronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) On receipt of an application under sub- -rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of a....
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....ing characters, namely:- (a) two characters for the State code; (b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number; (c) two characters for the entity code; and (d) one checksum character. (2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub--rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a p....
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....ithin a period of three working days from the date of submission of the application. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or ....
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....e acknowledged only on payment of the amount specified in sub-section (2) of section 27. 16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating t....
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....- (i) legal name of business; (ii) address of the principal place of business or any additional place(s) of business; or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer 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 FOR....
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....it an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for the cancellation of registration shall be 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 ....
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....(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in th....
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....fficer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG-27 can be withdrawn by issuing an order in FORM GST REG-20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration. 25. Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical 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 ....
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....ns of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000). ============= Document 1Reg. No. G-2/RNP/GOA/32/2015-2017 Panaji, 21st June, 2017 (Jyaistha 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, U....
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....ay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, 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 commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (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 Commi....
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.... 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 levy.- (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules. (2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions 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 ha....
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....e per cent. two and a half per 2 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II 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. Application for registration.― (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (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 notifi....
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....found to be deficient, either in terms SERIES I No. 11 _ OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 3) 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 from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice. Explanation.— For the purposes of this sub-rule, the expression "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 ....
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....tion 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 599 SERIES I No. 11 OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 3) _ business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub- -section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:― (a) such person has more than one business vertical as defined in clause (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....
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....opy 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 taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only SERIES I No. 11 _ 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 mutandi....
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....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 mutatis of registration shall, 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 sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). 17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG- 13, duly signed or verified through electronic verification co....
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....ays 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 in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provide....
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....on, 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- 21ST JUNE, 2017 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 working days from the date of the service of such notice,....
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....ST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. 604 21ST JUNE, 2017 (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 t....
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....ffording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG-27 can be withdrawn by issuing an order in FORM GST REG-20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration. 25. Physical verification of business premises in certain cases. - Where the proper officer is satisfied that the physical 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, incl....
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.... section 48. the 21ST JUNE, 2017 (3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000). 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) GSTIN/Provisional ID 1. 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 is opted 7. Jurisdiction Centre 8. Declaration - 2017-18 State I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under Section 10. Ve....
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.... 9. Details of tax paid Description Amount Debit entry No. 10. Verification Central Tax State Tax/UT Tax I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/Status Form GST CMP-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 6. (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 II (vi) Any other supplier eligible for composition levy Nature of Business 7. Date from which withdrawal from composition scheme is sought Jurisdiction 8. Centre 9. Reasons for withdrawal from composition scheme Verification 10. I DD MM YYYY State 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 conceale....
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....se notice 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 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 >> for the following reasons: > 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: Place Date > Signature Name of Proper Officer Designation Jurisdiction Form GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person required to collect tax at sourc....
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....f selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration Sr. No. Type of Tax (i) Integrated Tax (ii) Central Tax Turnover (Rs.) Net Tax Liability (Rs.) (iii) State Tax (iv) UT Tax (v) Cess Total Payment Details ☠Challan Identification Date Amount 611 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 12. Are you applying for registration as a SEZ Unit? (i) Select name of SEZ Yes No (ii) Approval order number and date of order (iii) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? (i) Select name of SEZ Developer Yes No ☠21ST JUNE, 2017 14. 15. 16. (ii) Approval order number and date of order (iii) Designation of approving authority Reason to obtain registration: (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 entity) (v) Death of the proprietor (if the successor is not a registered entity) (vi) De-merger (vii....
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....it) (i) (ii) (v) 19. Details of Services supplied by the Business Please specify top 5 Goods Sr. No. (i) (ii) Description of Services HSN Code (Four digit) (v) 20. Details of Additional Place(s) of Business Number of additional places Premises 1 (a) Details of Additional Place of Business Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Floor No. Road/Street District 613 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 Block/Taluka State Latitude (b) Contact Information Office Email Address Mobile Number (c) Nature of premises Own PIN Code Longitude Office Telephone number STD Office Fax Number STD Leased Rented Consent Shared Others (specify) Wholesale Business Retail Business Bonded Warehouse Supplier of services Leasing Business Works Contract Recipient of goods or services Export Factory/Manufacturing Warehouse/Depot Office/Sale Office EOU/STP/EHTP Import Others (specify) 21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Particulars Name ....
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....y be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 27. 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. Signature Place: Date: List of documents to be uploaded: Name of Authorised Signatory Designation/Status.... 1. 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 Individuals Members of Managing Committee (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted) 2. (g) Local Autho....
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....c.) --- I/We and (name) being (Partners/Karta/Managing Directors whole time Director/ /Members of Managing Committee of Associations/Board of Trustees etc.) of ... (name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no... dated..... (copy submitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us. Signature of the person competent to sign 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. Signatory Place: Date: Signature of Authorised (Name) Designation/Status: Instructions for submission of Application for Registration 1. Enter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account Number of the proprietor. Permanent Acc....
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.... to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information. 9. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment. 10. No fee is payable for filing application for registration. 11. Authorised signatory shall not be a minor. 12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical. 618 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 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 be used for filling up details in PART-B of the application. TRN will be available on the common portal for a pe....
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....y knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status: Note:- Place: Date: 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. 620 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) Form GST REG-05 [See rule 9(4)] 21ST JUNE, 2017 Reference Number: Το Name of the Applicant Address - GSTIN (if available) Date- Order of Rejection of Application for This has reference to your reply filed vide ARN dated. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. 2. 3. --- ... Therefore, your application is rejected in accordance with the provisions of the Act. ΟΙ dated within the time You have not replied to the notice issued vide reference No. specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act. Registra....
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....nt Number of Individual in case of Proprietorship concern) (iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available) (iv) Email Address: (v) Mobile Number: Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. Part -B 1. Trade Name, if any 2. Constitution of Business (Please Select the Appropriate) (i) Proprietorship (iii) Hindu Undivided Family (v) Public Limited Company (vii) Government Department (ix) Unlimited Company (xi) Local Authority (xiii) Foreign Limited Liability Partnership (xv) Others (Please specify) 3. Name of the State 4. Jurisdiction (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) District State Centre Sector/Circle/ Ward /Charge/Unit etc. 5. Type of registration 6. Tax Deductor â—‹ Tax Collector State/UT Government (Centre/State/Union Territory) Center DD/MM/YYYY 7. Date of liability to deduct/collect tax ....
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....d 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 Designation List of documents to be uploaded (not applicable to a department or establishment of the Central Government or State Government or Local Authority or Governmental agencies):- Proof of Principal Place of Business: (a) For Own premises - Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent/Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consent....
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....-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 notice to show cause and submissions made at the time of hearing have been examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following reason(s). 2. (date) failing which the The effective date of cancellation of registration is >. You are directed to pay the amounts mentioned below on or before amount will be recovered in accordance with the provisions of the Act and rules made thereunder. (This order is also available on your dashboard). Head Tax Interest Penalty Others Total 626 Integrated tax Central tax State tax UT Tax Signature Name Cess Designation Jurisdiction. SERIES I No. 11 OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No.....
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....ct 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 premises - A copy of the valid Rent/Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 2. Proof of Non-resident taxable person: Scanned copy of the passport of the Non-residen....
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....eeds 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 Undertaking Unlimited Company Limited Liability Partnership Digital Signature required Digital Signature Certificate (DSC) class 2 and above 629 SERIES I No. 11 2. Foreign Company OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) Foreign Limited Liability Partnership Other than above 21ST JUNE, 2017 Digital Signature Certificate class 2 and above e-Signature or as may be notified 6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Ackn....
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....th 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 (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. 2. Proof of: Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of Company/Society/LLP/FCNR etc. person who is holding power of atto....
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....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 temporary basis. The particulars of the business as ascertained from the business premises are given as under: Details of person to whom temporary registration granted 1. Name and Legal Name, if applicable 2. Gender 3. Father's Name 4. Date of Birth 5. Address of the Person Floo....
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.... 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: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/Embassies/others notified by ....
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....fication 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 Name Designation Jurisdi....
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....has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name of the Authorised Signatory 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/C....
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.... 640 Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name Designation/Status 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 det....
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....nish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns. SERIES I No. 11 • OFFICIAL GAZETTE — GOVT. OF GOA (EXTRAORDINARY No. 3) 21ST JUNE, 2017 Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided. • Status of the application can be tracked on the common portal. No fee is payable for filing application for revocation of cancellation. 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) Jurisdictio....
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....egal Name (As per State/Center) 4. Trade Name, if any 5. Permanent Account Number of the Business 6. Constitution 7. State 7A. Sector, Circle, Ward, etc. as applicable 7B. Center Jurisdiction 8. Reason of liability to obtain Registration 9. Existing Registrations Registration under earlier law Sr. Type of Registration No. 1 TIN under Value Added Tax 2 3 4 LO 5 Central Sales Tax Registration Number Entry Tax Registration Number Entertainment Tax Registration Number 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 OFFIC....
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....ile Number Telephone Number Identity Information Designation DD/MM/YYYY Gender Email Address Director Identification Number Permanent Account Number Are you a citizen of India? Residential Address Building No./Flat No. Name of the Premises/Building Locality/Village State Add More --- List of Docutsmen Uploaded Aadhaar Number Passport Number Floor No. Road/Street District PIN Code A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with provision to upload relevant document against each entry in the list. (Refer instruction). 647 SERIES I No. 11 OFFICIAL GAZETTE — GOVT. 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....
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....ate/Commercial Tax/Central Excise/Service Tax Department for login on the GST Portal. • Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email address and Mobile Number would be filled as contact information of the Primary Authorised Signatory. • E-mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first login. • Taxpayer shall require to fill the information required in the application form related details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories. • Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled. • Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares....
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.... the Managing Committee or Board of Directors to that effect as specified. After submitting information electronic signature shall be required. Following person electronically sign application for enrolment:— can Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Managing/Authorised Partners Partnership Hindu Undivided Family Karta Private Limited Company Public Limited Company Society/Club/Trust/AOP Government Department Public Sector Undertaking Unlimited Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others Managing/Whole-time Directors and Managing Director/Whole Time Director/Chief Executive Officer Managing/Whole-time Directors and Managing Director/Whole Time Director/Chief Executive Officer Members of Managing Committee Person In charge Managing/Whole-time Director and Managing Director/Whole Time Director/Chief Executive Officer Managing/Whole-time Director and Managing Director/Whole Time Director/Chief Executive Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equi....
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....of provisional 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 provisional registration is liable to be cancelled for following reason(s). 1. 2. Determination of amount payable pursuant to cancellation of provisional registration: Accordingly, the amount payable by you and the computation and basis thereof is as follows: You are required to pay the following amounts on or before (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Tax Interest Penalty Others Total Place: Date: 652 Central Tax State Tax UT Tax Integrated Tax 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 cancellati....