TaxTMI 
TaxTMI 
The Madhya Pradesh Goods and Services Tax Rule, 2017
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.... Pradesh Goods and Services Tax Act, 2017 (19 of 2017); "FORM" means a Form appended to these rules; (a) (b) (c) "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); (e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not co....
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....stration to the applicant and his option to pay tax under 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) 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; (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 ....
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.... the option or from the date of the event concerning such contravention, as the case may be. (6) Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a 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. ....
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....l Board of Direct Taxes. (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address. (3) On successful verification of the Permanent Account Number, mobile number and e- mail address, a temporary 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. 562. (106) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22....
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....iod of three working days from the date of submission of the application; or (b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. 10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place 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 (2) (d)one checksum character. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 ....
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.... registration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. 12. Grant of registration to persons required to deduct tax at source or to collect tax at source. (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 562 (108) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 (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 day....
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....on and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (109) 15. Extension in 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 ....
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....od of three working days from the date of the submission of the application. 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 562 (110) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 19. 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 ....
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....n FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. (3) The registered person shall furnish a reply to the notice to show cause, issued under sub- rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (111) (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....
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....longer liable to be registered or his registration is liable to be cancelled. the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under sub-rule (1) of rule 20 or, as the case may be. the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of 562 (112) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 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 registratio....
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....1 (Act 43 of 1961) shall enrol on the common portal by validating his e- mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (113) Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act: Provided further that a person having centralised registration under the provisions of Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional registration in the State or Union territory in which he is registered under the existing law. (2)(a) Every person who has been granted a provisio....
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....ntication.- (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: 562 (114) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate. (2) Each document including the return furnished online shall be signed or verified through electronic verification code- (a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the ind....
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....ent 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. Signature of Authorised Signatory Place Date Name Designation / Status 562 (116) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 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 5. Category of Registered Person . (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 6. Financial Year from which composition scheme is opted 7. Jurisdiction 8. Declaration - Centre State I hereby declare that the aforesaid business shall abide by the conditions and restrictions specif....
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....ategory 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 Any other supplier eligible for (vi) composition levy. 6. Nature of Business 7. Date from which withdrawal from composition scheme is sought 8. Jurisdiction Centre DD MM YYYY State 9. Reasons for withdrawal from composition scheme 10. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation / Status - Note Stock statement may be furnished separately for availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01. 562 (120) Reference No. > Το GSTIN Name Address मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Form GST CMP- 05 [See rule 6(....
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....ound 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 >>> for the following reasons: effect from > or You have not filed any reply to the show cause notice; or ☠You did not appear on the day fixed for hearing. Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons: Date Place > Signature Name of Proper Officer Designation Jurisdiction मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (123) Form GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person required to collect tax at ....
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.... 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.) (i) Integrated Tax (ii) Central Tax (iii) State Tax (iv) UT Tax (v) Cess Total Payment Details Challan Identification Date Number 12. Are you applying for registration as a SEZ Unit? (i) Select name of SEZ Net Tax Liability (Rs.) Amount Yes No ப â–¼ मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (125) (ii) Approval order number and date of order (iii) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No (i) Select name of SEZ Developer â–¼ (ii) Approval order number and date of order (iii) Designation of approving authority 14. Reason to obtain registration: (i) Crossing the threshold (ii) Inter-State supply (iii) Liability to pay tax as recipient of goods or serv....
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.... by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (127) Bank Name Branch Address To be auto-populated (Edit mode) Note Add more accounts 18. Details of the Goods supplied by the Business Please specify top 5 Goods Description of Goods Sr. No. (i) (ii) (v) 19. Details of Services supplied by the Business. Please specify top 5 Services Sr. No. Description of Services (i) (ii) HSN Code (Four digit) HSN Code (Four digit) Details of Additional Place of Business (v) 20. Details of Additional Place(s) of Business Number of additional places Premises 1 (a) Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Floor No Road/Street District PIN Code 562 (128) Latitude (b) Contact Information Office Email Address Mobile Number (c) Nature of premises Own Leased मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राà....
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....e following details, if enrolment ID is not available Permanent Account Number Aadhaar, if Permanent Account Number is not available First Name Middle Name Last Name Name of Person 25. Designation/Status Mobile Number Email address Telephone No. with STD 26. FAX No. with STD State Specific Information Profession Tax Enrolment Code (EC) No. Profession Tax Registration Certificate (RC) No. State Excise License No. and the name of the person in whose name Excise License is held (a) (b) (c) c ེ་ེ (d) Field 1 Field 2 Field n Document Upload A customized list of documents required to be uploaded (refer rule 8) as per the field values in the form. 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. 7. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजà¤....
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....ty Bill copy. For shared properties also, the same documents may be uploaded. (d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. (e) If the principal place of business is located in a Special Economic Zone or the applicant Special Zone Economic developer. necessary documents/certificates issued by Government of India are required to be uploaded. is an Bank Account Related Proof: Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.. Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) (Details of Partners/Karta/Managing Directors and Proprietor/all whole time Director/Members of Managing Committee o....
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....ited Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others (specify) Managing/Whole-time Directors Members of Managing Committee Person In charge Managing/Whole-time Director Managing/ Whole-time Director Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge 562 (134) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 5. Information in respect of authorised representative is optional. Please select your authorised Crepresentative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person. 6. State specific information are relevant for the concerned State only. 7. Application filed by under mentioned persons shall be signed digitally:- Sr. No Type of Applicant 1. Private Limited Company Type of Signature required Digital Signature Certificate (DSC)- Class-2 and above. Public....
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..... * Applicable only in case of Casual taxable person and Non Resident taxable person 562 (135) 562 (136) 㟠मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Form GST REG-03 [See rule 9(2)] Reference Number: To Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Notice for Seeking Additional Information / Clarification / Documents relating to Application for > Date- Date: This is with reference to your > application filed vide ARN <> Dated DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons: 1. 2. 3. ? You are directed to submit your reply by (DD/MM/YYYY) ? *You are hereby directed to appear before the undersigned on (DD/MM/YYYY) at (HH:MM) If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice / reminder will be issued in this matter Signature Name of the Proper Officer: Designation: Jurisdiction: * Not applicable for New Registration Application t म....
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....siness 4. Address of Principal Place of Business 5. Date of Liability DD/MM/YYYY 6. Period of Validity From DD/MM/YYYY Το DD/MM/YYYY (Applicable only in case of Non-Resident taxable person or Casual taxable person) 7. Type of Registration 8. Particulars of Approving Authority Centre State Signature Name Designation Office 9. Date of issue of Certificate Note: The registration certificate is required to be prominently displayed at all places of business in the State. 562 (140) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 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 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Goods and Services Tax Identification Number Legal Name Annexure B 562 (141) Trade Name, if any Details of ....
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....(144) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 5 Type of registration Tax Deductor Tax Collector 6. Government (Centre / State/Union Territory) Center State/UT 7. Date of liability to deduct/collect tax DD/MM/YYYY 8. (a) Address of principal place of business Building No./Flat No. Floor No. Name of the Premises/Building City/Town/Locality/Village Block/Taluka Latitude State (b) Contact Information Office Email Address Mobile Number (c) Nature of possession of premises Own Leased 9. Have you obtained any other registrations under Goods and Serivces Tax in the same State? 10 If Yes, mention Goods and Services Tax Identification Number 11 IEC (Importer Exporter Code), if Road/Street District Longitude PIN Code Office Telephone number Office Fax Number Rented Consent Shared Others(specify) Yes No 12 Particulars applicable Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax Name Father's Name Photo First Name Date of Birth DD/MM/YYYY Mobile Number ....
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....ument 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 where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. (e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. Instructions for submission of application for registration as Tax Deductor/Tax Collector. 1. E....
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....y 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 UT Tax Cess Signature Name Designation Jurisdiction 1. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (149) Form GST REG-09 [See rule 13(1)] Application for Registration of Non Resident Taxable Person Part-A State /UT- District - (i) Legal Name of the Non-Resident Taxable Person (ii) Permanent Account Number of the Non-Resident T....
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....to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Authorised Signatory Designation: Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. 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 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-r....
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.... prior to commencement of the business at the common portal. 3. The applicant needs to provide Email Id and Mobile Number for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application. 4. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 5. The application filed by the under-mentioned persons shall be signed digitally:- Sr. No Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership Digital Signature required 562 (153) Digital Signature Certificate(DSC) class 2 and above Sr. No Type of Applicant 2. Other than above Digital Si....
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....ist of documents required to be uploaded (refer Instruction) as per the field values in the form Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 1. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business in India: (a) For Own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municip....
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....62 (157) Form GST REG-11 [See rule 15(1)] Application for extension of registration period by casual / non-resident taxable person 1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) From DD/MM/YYYY 6. Period for which extension is requested. From 7. Turnover Details for the extended period (Rs.) DD/MM/YYYY Estimated Tax Liability (Net) for the extended period To DD/MM/YYYY To DD/MM/YYYY (Rs.) Inter-State Intra-State Central Tax State Tax UT Integrated Cess Tax Tax 8. Payment details Date 9. Place: Date: CIN BRN Amount 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 Name of Authorised Signatory: Designation Status: Instructions for submission of application for extension of validity 1. The application can be filed online before the expiry of the period of validity. 2. The application can only be filed when advance payment is made. 3. After successful filing, Application Reference Number will be generated which can be used to track the st....
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.... Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 3. Notification Details 4. Address of the entity in State Building No./Flat No. Name of the Premises/Building City/Town/Village Block/Taluka Latitude State Contact Information Email Address District - Notification No. Date Floor No. Road/Street District Longitude PIN Code Telephone number Fax Number Mobile Number 7. Details of Authorised Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Date of Birth DD/MM/YYYY Mobile Number Telephone No. Designation/Status Permanent Account Number Are you a citizen of India? Yes/No Residential Address Building No/Flat No Name of the Premises/Building Town/City/Village Block/Taluka State Gender Email address Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code 8 Bank Account Details (....
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....on 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: मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Instructions for submission of application for amendment 562 (163) 1. Application for amendment shall be submitted online. 2. Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer 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. 4. 5. 6. For amendment in Non-Core fields, approval of the Proper Officer is not required. 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 ....
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....n Number (ii) (a) Name (Legal) (b) Trade name, if any (iii) Address of Principal Building No./ Flat No. Floor No. Place of Business Name of Premises/ Building Road Street मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 City/Town/Village Block/Taluka Latitude State Mobile (with country code) email District Longitude PIN Code Telephone Fax Number 562 (165) Date from which registration is to be cancelled. Particulars of last Return Filed 8. 9 (i) Tax period (ii) (iii) Date 10. Application Reference Number Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) 11. Description Value of Stock Central (Rs.) Tax State Tax UT Tax Integrated Tax Cess Inputs Inputs contained in semi-finished goods Inputs contained in finished goods Capital Goods/Plant and machinery Total Details of tax paid, if any Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Int....
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....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. Reference No. - Το Registration Number (GSTIN/UIN) (Name) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (167) Form GST REG -17 [See rule 22(1)] > (Address) Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: - 2 3 ? You are hereby directed to furnish a reply to this notice within seven working days from the date o....
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....hereunder. - - (date) failing which the amount will be Head Tax Interest Penalty Others Total Place: Date: Central Tax State Tax UT Tax Integrated Tax Cess Signature Designation Jurisdiction 562 (170) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Reference No. - To 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 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Form GST REG-21 [See rule 23(1)] Application for Revocation of Cancellation of Registration 56....
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....is restored. Date Place Reference Number: To Form GST REG-23 [See rule 23(3) ] Date Signature Name of Proper officer (Designation) Jurisdiction - Name of the Applicant/ Taxpayer Address of the Applicant/Taxpayer GSTIN Application Reference No. (ARN): Dated Show Cause Notice for rejection of application for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: 1. 2. 3. ? You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. ? You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of the Proper Officer Designation Jurisdiction मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, à¤....
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....62 (176) 1 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Registration Under Duty Of Excise On Medicinal And Toiletry Act 12 Others (Please specify) 10. Details of Principal Place of Business Building No. /Flat No. Name of the Premises/Building Locality/Village State Latitude Contact Information Office Email Address Mobile Number Floor No Road/Street District PIN Code Longitude Office-Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 10A. Nature of Possession of Premises 10B. Nature of Business Activities being carried out Factory/Manufacturing Wholesale Business Retail Business Warehouse/Depot О Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EQU/STP/EHTP SEZ Input Service Distributor (ISD) Works Contract 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 Office Email Address Mobile Number 11A.Nature of Possession of Premis....
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.... 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 1, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Name of the Authorised Signatory Designation of Authorised Signatory Place Date Instructions for filing of Application for enrolment Digital Signature/E-Sign मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (179) 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 iss....
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.... 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 of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be subm....
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....etor Managing/Authorised Partners Karta Private Limited Company Public Limited Company Society/Club/ Trust/ AOP Government Department Public Sector Undertaking Unlimited Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others Managing/Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Managing Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Members of Managing Committee Person In charge Managing Whole-time Director and Managing Director/Whole Time Director/ Chief Executive *Officer Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge 562 (182) • Sl. No Type of Applicant मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 Application is required to be mandatorily ....
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.... Form GST REG-28 [See rule 24(3)] Designation Jurisdiction मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 22 जून 2017 562 (185) Form GST REG-29 [See rule 24(4)] Application for cancellation of provisional registration Part A (i) Provisional ID (ii) Email ID (iii) Mobile Number 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./ Flat No. Name of Premises/. Building City/Town/ Village/Locality Block/Taluka State 3. Reason for Cancellation Part B Floor No. Road/ Street District PIN 4. Have you issued any tax invoice during GST regime? YES NO 5. Declaration (i) 1 , being of do hereby declare that I am not liable to registration under the provisions of the Act. 6. Verification <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed. Aadhaar Number Full Name Designation/Status Place Date Permanent Account Number Signature of Authorised Signatory DD/MM/YYYY 562 (186) मà¤....