TaxTMI 
TaxTMI 
The Manipur Goods and Service Tax Rules, 2017
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....force with effect from 22nd June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (b) “Act†means the Manipur Goods and Services Tax Act, 2017 (3 of 2017); "FORM" means a Form appended to these rules; "section" means a section of the Act; (d) "Special Economic Zone†shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); 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 be....
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....r section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10. 5. Conditions and restrictions for composition levy.-(1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) (b) (c) (d) (e) (f) (g) he is neither a casual taxable person nor a non-resident taxable person; 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; 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; he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; 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; he shall mention the words "composition taxable person, not eli....
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.... person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs 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 se....
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....porary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the applicant shall electronically 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. 5 (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 reg....
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....e of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following 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 6 (d) one check sum 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 duly signed or verified through electronic verification code by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of....
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.... of registration through the common portal, either directly or through a Facilitation 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 veri....
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....f 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-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....
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....uch 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 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 ....
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....the common portal. 20. Application for cancellation of registration.-A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub- section (1) of section 29 shall electronically submit 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 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 regis....
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....her directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person 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 in respect of the said returns. (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), issu....
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....ectronically on the common portal. (3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer 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. (3A) Where a certificate of registration has not been available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause © of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal. 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 s....
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....of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof; (f) in the case of any other association, by any member of the association or persons or authorised signatory thereof; (g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48. (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 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. 14 Form GST CMP -01 [See rule 3(1)] Intimation to p....
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....under section 10 6. Jurisdiction (i) Application reference number (ARN) (ii) Date of filing Centre State 7. Stock of purchases made from registered person under the existing law Sr. No GSTIN/TIN Name of the supplier Bill/ Invoice No. Date Value of Stock VAT Central Excise Service Total Tax (if applicabl e) 1 2 3 4 5 7 8 9 10 1 27 8. Stock of purchases made from unregistered person under the existing law Sr. No Name of the unregistered person Address Bill/ Invoice No Date Value of Stock VAT Central Excise Service Tax (if applicabl Total e 1 2 3 4 5 6 7 8 . 1 2 Total 9. Details of tax paid Description Central Tax State Tax / UT Tax Amount 9 Debit entry no. 17 I 10. Verification hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation / Status 18 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 Princi....
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....and belief and nothing has been concealed there from. 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. Reference No. Το GSTIN Name Address Application Reference No. (ARN) 21 Form GST CMP-07 [See rule 6(5) ] Date Date - Order for acceptance / rejection of reply to show cause 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 fil....
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....urers of such goods as may be notified by the Government for which option is not available (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule 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 taxable person? Yes No 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 Turnover (Rs.) Net Tax Liability (Rs.) (i) Integrated Tax (ii) Central Tax (iii) State Tax (iv) UT Tax (v) Cess Total Payment Details Challan Identification Amount Date Number 12. Are you applying for registration as a SEZ Unit? Yes No (i) Select name of SEZ ▼ (ii) Approval order number and date of order (iii) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No ☠24 24 14. 15. (i) Select name of SEZ Developer (ii)....
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....) ☠17. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name To be auto-populated (Edit mode) Branch Address Note Add more accounts - 18. Details of the Goods supplied by the Business Please specify top 5 Goods Sr. Description of Goods HSN Code (Four digit) No. (i) (ii) (v) 19. Details of Services supplied by the Business. Please specify top 5 Services Sr. No. (i) (ii) Description of Services 26 26 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 Block/Taluka State Latitude (b) Contact Information Office Email Address Floor No Road/Street District PIN Code Longitude Mobile Number (c) Nature of premises Own Leased Rented Office Telephone number Office Fax Number STD STD Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned....
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....st of documents required to be uploaded (refer rule 8) as per the field values in the form. 26. Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the 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. 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: Name of Authorised Signatory Designation/Status.... 30 List of documents to be uploaded:- 1. 2. 3. 4 5 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 subm....
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.... Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees 31 etc.) I/We --- (name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of... (name of registered person) hereby solemnly affirm and declare that >is hereby authorised, vide resolution no….. dated……….. (copy submitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us. Signature of the person competent to sign Name: Designation/Status: (Name of the proprietor/Business Entity) Acceptance as an authorised signatory I > hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature (Name) Date: of Designation/Status: Authorised Signatory P....
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....n Limited Liability Partnership Type of Signature required Digital Signature Certificate (DSC)- Class-2 and above. 2. Other than above Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified 8. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information. 9. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment. 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 prelim....
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....ne) 8. Additional Information 9. List of Documents uploaded 10. I 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: Note:- 1. For new registration, original registration application will be available in editable mode if option 'Yes' is selected in item 7. 2.For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option 'Yes' is selected in item 7. 37 Form GST REG-05 Reference Number: Το Name of the Applicant Address - GSTIN (if available) [See rule 9(4)] Date- Order of Rejection of Application for --- dated. The reply has been examined and the This has reference to your reply filed vide ARN same has not been found to be satisfactory for the following reasons: 1. 2. 3. Or ... Therefore, your application is rejected in accordance with the provisions of the Act. .......... You have not replied to the notice issued vide reference no. ..... dated within the time specified th....
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.... 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 ப (ii) Partnership (iii) Hindu Undivided Family П (iv) Private Limited Company (v) Public Limited Company ã… (vi) Society/Club/Trust/Association of Persons (vii) Government Department ☠(viii) Public Sector Undertaking (ix) Unlimited Company ☠(x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xiii) Foreign Limited Liability Partnership ☠(xiv) Foreign Company Registered (in India) (xv) Others (Please specify) ☠3 Name of the State = 4 Jurisdiction - State District Centre Sector/Circle/Ward /Charge/Unit etc. ☠☠☠5 6. Type of registration Government (Centre / State/Union Territory) Tax Deductor Tax Collector Center State/UT 7. Date of liability to deduct/collect t....
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.... the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place:Name of DDO/Person responsible for deducting tax/collecting tax/Authorised Signatory (Signature) Date: 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 Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. (d) For rented/leased premises ....
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....ide Reference Number dated ..... for cancellation of registration under the Act. 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). 1. 2. The effective date of cancellation of registration is >. You are directed to pay the amounts mentioned below on or before ---- (date) failing which the 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 Integrated tax Central tax State tax UTTax Cess Signature Name Designation Jurisdiction 48 Form GST REG-09 [See rule 13(1)] Application for Registration of Non Resident Taxable Person Part-A State/UT- District - (1) Legal Name of the Non-Resident Taxable Person (ii) Permanent Account Number of the Non-Resident Taxable person, if any (iii) Passport number, if Permanent Account Number is not avail....
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....cument 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. Proof of Non-resident taxable person: Scanned copy of the passport of the Non-resident taxable person with VISA details. In 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 it's Permanent Account Number, if available. Bank Account related proof: Scanned copy of the first page of Bank passbook or the relevant page ....
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.... shall be signed digitally:- Sr. No Type of Applicant Digital Signature required 1. Private Limited Company Digital Signature Certificate(DSC) class 2 and above Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature Certificate class 2 and above e-Signature or as may be notified 6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Acknowledgment Receipt Number will be generated after successful validation of all filled up information. 7. Status of the application filed online can be tracked on the common portal. 8. No fee is payable for filing application for registration 9. Authorised signatory shall be an Indian national and shall not be a minor. 1. 52 Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. (i) Legal Name of the person Part-A State/UT- District- (ii) Permanent Account Number....
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.... 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. 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 attorney with authorisation letter. Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India Scanned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India Bank Account Related Proof: Scanned copy of the first page of Bank passbook/ one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern 4 ..... 54 containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following form....
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....iness as ascertained from the business premises are given as under: Details of person to whom temporary registration granted Name and Legal Name, if applicable 1. Gender 2. Father's Name 3. Date of Birth 4. Address 5. the Person 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 6. available Mobile No. 7. Email Address 8. Other ID, if any 9. (Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other) 10. Reasons for temporary registration Male/Female/Other DD/MM/YYYY 57 Effective date of registration/temporary ID 11. Registration No./Temporary ID 12. (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. 58 Form GST REG-13 [See rule 17(1)] Application/Form for grant of Unique Identity Number to UN Bodies/ Embassies /others State/Union Territory- PART A (i) Name of the Entity (ii) Permanent Account Number of entity....
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....n of application for registration for UN Bodies/ Embassies/others notified by the Government. • Every person required to obtain a unique identity number shall submit the application electronically. ⚫ Application shall be filed through common portal or registration can be granted suo-moto by proper officer. ⚫ The application filed on the common portal is required to be signed electronically or through any other mode as specified by the Government. • The details of the person authorised by the concerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. 1. GSTIN/UIN 61 Form GST REG-14 [See rule 19(1)] Application for Amendment in Registration Particulars (For all types of registered persons) 2. Name of Business 3. Type of registration 4. Amendment summary Sr. No Field Name Effective (DD/MM/YYYY) Date Reasons(s) 5. List of documents uploaded (a) (b) (c) 6. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place: ....
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.... telephone, fax) Street City/Town/Village District Block/Taluka Latitude State Mobile (with country code) email Longitude PIN Code Telephone Fax Number o Discontinuance /Closure of business 。 Ceased to be liable to pay tax o Transfer of business on account of Reasons for amalgamation, merger/demerger, sale, lease or otherwise disposed of etc. 6. Cancellation Change in constitution of business (Select one) leading to change in Permanent Account Number • Death of Sole Proprietor o Others (specify) In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc. 7. (i) Tax Identification Goods and Services Number (ii) (a) Name (Legal) (b) Trade name, if any (iii) Address of Principal Building No./ Flat No. Place of Business Name of Premises/ Building City/Town/Village Floor No. Road/Street District Block/Taluka Latitude Longitude State Mobile (with country code) email 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. 11. 55 65 PIN Code Telep....
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....all 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. 67 Form GST REG-17 [See rule 22(1)] > Reference No. - To Registration Number (GSTIN/UIN) (Name) (Address) Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that....
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....ature Designation Jurisdiction Reference No. - To 70 Form GST REG-20 [See rule 22(4)] Date Name Address GSTIN/UIN Show Cause Notice No. Date Order for dropping the proceedings for cancellation of registration This has reference to your reply dated ----- in response to the notice to show cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated due to the following reasons: Place: Date: > Signature Designation Jurisdiction 71 Form GST REG-21 [See rule 23(1)] Application for Revocation of Cancellation of Registration 1. GSTIN (cancelled) 2. Legal Name 3. Trade Name, if any 4. Address (Principal place of business) 5. Cancellation Order No. 6 Reason for cancellation 7 Details of last return filed Period of Return Application Reference Number 8 Reasons for revocation of cancellation 9 Upload Documents 10. Verification Date Date of filing DD/MM/YYYY Reasons in brief. (Detailed reasoning can be filed as an attachment) I hereby solemnly affirm and declare that the information given herein above is true and corr....
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....e. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of the Proper Officer Designation Jurisdiction 74 Form GST REG-24 [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration 1. Reference No. of Notice Date 2. Application Reference No. (ARN) Date 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 6. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signatureof Authorised Signatory Place Date Name Designation/Status 75 सतà¥à¤¯à¤®à¥‡à¤µ जयते Government of India Form GST REG-25 [See rule 24(1)] Certificate of Provisional Registration 1. GSTIN 2. Permanent Account Number 3. Legal Name 4. Trade Name 5. Registration De....
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....red) 11B.Nature of Business Activities being carried out Factory/Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision о Office/Sale Office Leasing Business Service Recipient EOU/STP/EHTP SEZ 0 Input Service Distributor (ISD) ( Works Contract о Others (Specify) O Add More 12. Details of Goods/ Services supplied by the Business Sr. No. Description of Goods HSN Code Sr. No. Description of Services 78 13. Total Bank Accounts maintained by you for conducting Business Sr. No. Account Number Type of Account IFSC HSN Code Bank Name Branch Address 14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Name Name of Father/Husband Date of Birth Mobile Number DD/MM/YYYY Gender Email Address Telephone Number Identity Information Designation Permanent Account Number Are you a citizen of India? Residential Address Building No/Flat No Name of the Premises/Building Locality/Village State Director Identification Number Aadhaar Number Passport Number 15. Details of Primary Authorised....
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....rate for each signatory) I- (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc) 1. > 80 60 2. 3. hereby solemnly affirm and declare that >> to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/us. Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. S. No. 1. 2. 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. Date Place Signature of Authorised Signatory Designation/Status 1. • Instructions for filing online form Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax Department for log in on the GST Portal. Cor....
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....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. 4 Bank Account Related Proof: 5 . Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. For each Authorised Signatory: 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:- F....
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....e of Filing Taxpayer Trade Name Taxpayer Legal Name Provisional ID Number : It is a system generated acknowledgement and does not require any signature Reference No. Το Provisional ID Name Address ळ 84 Form GST REG-27 [See rule - 24(3)] : Application Reference Number(ARN) ◇ Dated Show Cause Notice for cancellation of provisional registration This has reference to your application dated. The application has been examined and the same has not been found to be satisfactory for the following reasons:- 1 2 You are hereby directed to show cause as to why the provisional registration granted to you shall not be cancelled. Date Place Signature Name of the Proper Officer Designation Jurisdiction 55 85 Reference No. - Το Form GST REG-28 [See rule 24(3)] > Name Address GSTIN/Provisional ID Application Reference No. (ARN) Dated - DD/MM/YYYY Order for cancellation 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 und....