TaxTMI 
TaxTMI 
The Maharashtra Goods and Services Tax Rules, 2017.
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....ic 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 or Integrated Goods and Services Act, 2017 ( 13 of 2017). Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day. (2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section ....
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....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 registered person paying tax under section 10 may not file a fresh in....
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....m 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 per cent. 3 Any other ....
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....id 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 provided....
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....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.....
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....tisfied 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 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....
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....roceedings 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 to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number ....
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....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 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 ....
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....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 considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall....
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....ellation 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 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 u....
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....der subrule (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 verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of....
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....ed under the provisions of the Information Technology Act, 2000 (21 of 2000). ============= Document 1महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ ८९ FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 22nd June 2017. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No.MGST 1017/C.R.90/Taxation-1.— In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017), the Government of Maharashtra hereby makes the following rules, namely: - Chapter I PRELIMINARY 1. Short title and Commencement.-(1) These rules may be called the Maharashtra Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- "Act" means the Maharashtra Good....
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....the option to pay tax under the aforesaid section is exercised and shall furnish the statement in relevant form in accordance with the provisions of relevant 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, 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....
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....ction 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 has contravened the provisions of the Act or provisions of this Chapter, he may issue a ....
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....l pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl. No. (1) 1 2 3 Category of registered persons (2) Manufacturers, other than manufacturers of such goods as may be notified by the Government Rate of tax (3) one per cent. Suppliers making supplies referred to in clause (b) of two and a half per cent. paragraph 6 of Schedule II Any other supplier eligible for composition levy half per cent. under section 10 and the provisions of this Chapter 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 applicantâ€) shall, ....
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....deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days 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....
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....cters for the entity code; and (d)one checksum character. 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 pe....
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.... Centre notified by the Commissioner. (2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within 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 bu....
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.... period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be 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-....
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....¤¾à¤° -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ ९ॠ19. Amendment of registration.- (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that (a) where the change relates to,- (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 Off....
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....¸à¤¨ राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub- rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registration.- A registered person, other than a person to whom a registration ha....
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....tion, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ ९९ any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29. (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG –20. (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, t....
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....on 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: à¤à¤¾à¤— चार ब-१à¥à¥¦â€”१३अ १०० महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ 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 r....
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....n 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 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: महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ १०१ Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified ....
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.... १९३९ 5. Category of Registered Person (i) (ii) Manufacturers, other than manufacturers of such goods as notified by the Government Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II 6. Financial Year from which 2017-18 composition scheme is opted 7. Jurisdiction 8. Declaration - Centre State I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10. 9. Verification I _hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place (iii) Signature of Authorised Signatory Name Any other supplier eligible for composition levy. Form GST CMP -02 [See rule 3(2)] Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act) 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारà¤....
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.... State Tax / UT Tax Amount Debit entry no. १०. Verification hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/Status 1. GSTIN 2. Legal name महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Form GST – CMP-04 [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy 3. Trade name, if any 4.Address of Principal Place of business 5. Category of Registered Person (iv) Manufacturers, other than manufacturers of such goods as may be notified by the Government (v) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (vi) Any other supplier eligible for composition levy. 6. Nature of Business १à¥....
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....06 [See rule 6(5)] Reply to the notice to show cause GSTIN 1. Details of the show cause 2. notice Legal name 3. 4. Trade name, if a Iany 5. Address of the Principal Place of Business 6. Reply to the notice List of documents 7. uploaded Reference no. Date Verification I 8. hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Date Place Signature of the Authorised Signatory Note - 1. The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be uploaded separately. 2. Supporting documents, if any, may be uploaded in PDF format. à¤à¤¾à¤— चार ब-१à¥à¥¦â€“१४अ १०८ Reference No. >> 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: Date Place > Signature Name of Proper Officer Design....
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....¨, २०१ॠ/ आषाढ १, शके १९३९ Yes Compositio n No 6. Composition Declaration I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme. 6.1 Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (ii) (iii) Any other supplier eligible for composition levy. 7. Date of commencement of business DD/MM/YYYY 8. Date on which liability to register arises DD/MM/YYYY 9. Are you applying for registration as a casual Yes No taxable person? 10. If selected 'Yes' in Sr. No. 9, period for which registration is required From To DD/MM/YYYY DD/MM/YYYY 11. If selected '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 (iii) State Tax (iv) UT Tax (v) Cess Total Pay....
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....Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Others (Please specify) 16. (a) Address of Principal Place of Business Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Taluka/Block State Latitude Floor No. Road/Street District PIN Code Longitude (b) Contact Information Office Email Address Mobile Number (c) Nature of premises Own Leased Rented Office Telephone number STD Office Fax Number STD Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory/Manufacturing Warehouse/Depot Wholesale Retail Business Business Bonded Warehouse Supplier of services Office/Sale Office Leasing Business EOU/STP/EHTP Works Contract Recipient of goods or services Export Import Others (Specify) 17. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applic....
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.... Name Photo First Name Middle Name Last Name Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status 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 Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Country (in case of foreigner 22. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Floor No Road/Street District PIN Code ZIP code ☠महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status Perm....
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....न राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ ११९ 1. Instructions for submission of Application for Registration. 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 Account Number shall be verified with Income Tax database. 2. Provide E-mail Id and Mobile Number of authorised signatory 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. 3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. 4. The following persons can digita....
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....tatus of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment. 10. No fee is payable for filing application for registration. 11. Authorised signatory shall not be a minor. 12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical. 13. After approval of application, registration certificate shall be made 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 period of 15 days. 15. Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° ....
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....ªà¤¤à¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for > 1. Notice details Reference No. Date 2. Application details Reference No 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 १२३ _hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name Designation/Status: Note:- 1. For new registration, original registration application will be available in editable mode if option 'Yes' is selected in item 7. 2.For amendment of registration particulars, the fields inten....
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....¹à¤¾à¤°à¤¾à¤·à¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ सतà¥à¤¯à¤®à¥‡à¤µ जयते Details of Additional Places of Business Goods and Services Tax Identification Number Legal Name Trade Name, if any Total Number of Additional Places of Business in the State Sr. No. Address 1 2 3 Annexure A महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Annexure B १२ॠसतà¥à¤¯à¤®à¥‡à¤µ जयते Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of....
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....lity Partnership (xv) Others (Please specify) (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons (viii) Public Sector Undertaking ☠(x) Limited Liability Partnership (xii) Statutory Body (xiv) Foreign Company Registered (in India) 3 Name of the State 4 Jurisdiction State District Centre ector/Circle/ ward/É©harge/Unit 5 Type of registration Tax Deductor Tax Collector 6. Government (Centre / State/Union Territory) Center State/UT à¤à¤¾à¤° चार ब-१à¥à¥¦--१ॠ☠☠☠☠१३० महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ 7. Date of liability to deduct/collect DD/MM/YYYY 8. Building No./Flat No. tax (a) Address of principal place of business Name of the Premises/Building City/Town/Locality/Village Block/Taluka Latitude Stat....
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....¤°à¤£ à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Consent I on behalf of the holder of Aadhar number >. (date) failing which the amount will be You are directed to pay the amounts mentioned below on or before 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 Integrated tax Central tax State tax UT Tax Cess Signature Name Designation Jurisdiction महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Form GST REG-09 [See rule 13(1) ] Application for Registration of Non Resident Taxable Person Part-A (i) Legal Name of the Non-Resident Taxable Person (ii) State/UT- Permanent Account Nu....
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....ffirm 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: Name of Authorised Signatory Designation: Signature Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ १३ॠList of documents to be uploaded as evidence are as follows:- 1 2. 3 4 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....
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.... à¤à¤¾à¤— चार ब-१à¥à¥¦--१८ Signature of Authorised Signatory Designation/Status: १३८ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ 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. 3. 4. 5. Sr. No The applicant shall apply at least Five days prior to commencement of the business at the common portal. 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. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners /Managing Directors and whole time Director/M....
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....षà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ First Name Details of Authorised Signatory (shall be resident of India) Middle Name Last Name Photo Gender Designation Date of Birth Father's Name Nationality Aadhaar, if any Address of the Authorised Signatory Date of commencement of the online service in India. 2. 3 4 Male/Female / Others DD/MM/YYYY Address line 1 Address line 2 Address line 3 DD/MM/YYYY Uniform Resource Locators (URLs) of the website through which taxable services are provided: Jurisdiction Account Number 5 10 Bank Name 6 1. 2. 3... Center Details of Bank Account Type of account Branch Address Documents Uploaded 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....
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....t Holder, MICR and IFSC and Branch details. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Goods and Service Tax Act, 20 All his actions in relation to this business will be binding on me/us. Signatures of the persons who is in charge. S. No. 1. Full Name Designation/Status Signature Acceptance as an authorised signatory 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. (Name) Date: Designation/Status Signature of Authorised Signatory Place १४२ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° अ....
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....ame 3. Date of Birth 4. Address 5. 2 the Person 6. of Building No./ Flat No. Floor No. Name of Premises/Building Road/Street Town/City/Locality/Village Block/Taluka District State PIN Code Permanent Account Number of the person, if available Mobile No. 7. Email Address 8. 9. 10. Other ID, if any (Voter ID No./ Passport No./Driving License No./ Aadhaar No./Other) Reasons for temporary registration Male/Female/Other DD/MM/YYYY १४४ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Effective date of registration/temporary ID 11. 12. Registration No./Temporary ID (Upload of Seizure Memo / Detention Memo / Any other supporting documents) > Place Date: Signature >: Designation/Jurisdiction: Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. महाराà¤....
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....ploaded 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. Place: Date: (Signature) Name of Authorised Person: Place: Date: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— à....
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....nt shall be submitted online. - 2. Changes relating to Name of Business, Principal Place of Business, additional place(s) of business and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification. 3. For amendment in Non-Core fields, approval of the Proper Officer is not required. 4. Where a change in the constitution of any business results in change of the Permanent Account Number of a registered person, the said person shall be required to apply for fresh registration. 5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time to time, shall be carried out only after online verification through the common portal. 6. All information related to Permanent Account 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 fi....
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....ntity in which merged, amalgamated, transferred, etc. Goods Services and Tax (II) Identification Number (a) Name (Legal) (b) Trade name, if any (111) Address of Building No./ Flat No. Principal Place of Business Name of Premises/ Building | City/Town/Village Block/Taluka Latitude Floor No. Road/Street District Longitude १५२ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ State Mobile (with country code) PIN Code Telephone email Fax Number 8. Date from which registration is to be cancelled. 9 Particulars of last Return Filed (i) Tax period (ii) Application Reference Number (iii) Date 10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. Description Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Value of Stock (Rs.) Centr....
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....n in India Authorised Person in India Person In charge In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after that the new entity is registered. Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls. • Status of the Application may be tracked on the common portal. • No fee is payable for filing application for cancellation. • After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act. The registered person may also update his contact address and update his mobile number and e mail address. à¤à¤¾à¤— चार ब-१à¥à¥¦--२० १५४ महाराषà....
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.... जून २२, २०१ॠ/ आषाढ १, शके १९३९ Reference No. - To Form GST REG-19 [See rule 22(3)] Name Address GSTINUIN Date Application Reference No. (ARN) This has reference to your reply dated ---- Date Order for Cancellation of Registration 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 -III- (date) failing ....
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....tions for submission of application for revocation of cancellation of registration A person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration, within thirty days from the date of service of the order of cancellation of registration at the common portal No application for revocation shall be submitted if the registration has been cancelled for the failure to furnish 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. 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. महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाà....
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....†à¤·à¤¾à¤¢ १, शके १९३९ १६१ Form GST REG-24 [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration 1. Reference No. of Notice 2. Application Reference No. (ARN) 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 6. Verification Date Date _hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Date à¤à¤¾à¤— चार ब-१à¥à¥¦--२१ Name Designation/Status १६२ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ सतà¥à¤¯à¤®à¥‡à¤µ जयते Gove....
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....ss Building No. /Flat No. Name of the Premises/Building Locality/Village State Latitude Contact Information Office Email Address Mobile Number 10A. Nature of Possession of Premises Floor No Road/Street District PIN Code Longitude Office-Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 10B. Nature of Business Activities being carried out Factory/Manufacturing Bonded Warehouse Service Recipient Works Contract Wholesale Business Retail Business Warehouse/Depot Service Provision EOU/STP/EHTP EHTP Office/Sale Office Leasing Business SEZ Input Service Distributor (ISD) Others (Specify) 11. Details of Additional Places of Business Building No/Flat No Name of the Premises/Building Locality/Village State Latitude (Optional) Contact Information Floor No Road/Street District PIN Code Longitude(Optional) Office Email Address Mobile Number 11A.Nature of Possession of Premises Office Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 11B.Nature of Business Activities being carried out Factory/Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision Office....
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....lated with provision to upload relevant document against each entry in the list. (Refer instruction) 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. Signature/E-Sign Digital Name of the Authorised Signatory Designation of Authorised Signatory Place 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 h....
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....ail 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 a person as Authorised Signatory as per Annexure specified. Documents required to be uploaded as evidence are as follows:- Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern – Proprietor Partnership Firm / Limited Liability Partnership – Managing/ Authorised Partners (personal details....
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....y: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified. After submitting information electronic signature shall be required. electronically sign application for enrolment:- Constitution of Business Proprietorship Following person can Person who can digitally sign the application Proprietor Managing/Authorised Partners Partnership Hindu Undivided Family Karta Private Limited Company Public Limited Company Society/Club/ Trust/ AOP Government Department Public Sector Undertaking 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 महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आà¤....
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....nowledgement and does not require any signature Reference No. To Provisional ID Name महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, जून २२, २०१ॠ/ आषाढ १, शके १९३९ Form GST REG-27 [See rule - 24(3)] Address Application Reference Number (ARN) Show Cause Notice for cancellation of provisional registration १à¥à¥§ The application has been examined and the This has reference to your application dated - ------. same has not been found to be satisfactory for the following reasons:- 1 2 You are hereby directed to show cause as to why the provisional registration granted to you shall not be cancelled. Date Place Signature Name of the Proper Officer Designation Jurisdiction १à¥à¥¨ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤....