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The Punjab Goods and Service Tax Rules, 2017
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....in but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day. (2) Any person who applies for registration under sub-rule (1) of 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. (3) Any registered person ....
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....ceived 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 anunregistered supplier and where purchased, hepaysthetax 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 intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules. 6. Validity of composition levy.- (1)....
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....ST 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 levyunder 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 supplier eligible for composition levyunder section 10 and the provisions of this Chapter half per cent. Chapter III REGISTRATION 8. Application for registration.- (1) Every person, other than a non-resid....
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....ORM 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 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 ....
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....m 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 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 person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration ....
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.... sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. (2) A person applying for registration as a non-resident taxable person shall be given a temporary referencenumber by the common portal for makingan advance deposit of tax in accordance....
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....order in FORM GST REG- 12. (2) The registration grantedunder 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 ninetydays 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 assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). 17. Assignment of Unique Identity Number to certain special entities.- (1) Every pe....
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....rification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification ....
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....rty 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 the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to suchperson in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancell....
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....o 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 FORMGSTREG-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 ofthe receipt of such information or clarification from the applicant. 24. Migration of persons registered under the existinglaw.- (1) (a) 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 provisions of the In....
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....s referred to in clause (c) 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. (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 aregistered 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 worki....
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....ature 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. ============= Document 1PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION The 29th June, 2017 185 No. GSR.21/P.A.5/2017/S.164/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, namely:- Chapter I PRELIMINARY 1. Short title and Commencement.- (1) These rules may be called the Punjab Goods and Services Tax Rules, 2017. 2. 3. (2) They shall be deemed to have come into force with effect from 23rd June, 2017. Definitions.- In these rules, unless the context otherwise requires,- (a) “Act†means the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017); (b) "FORM" means a Form appended to these rules; (c) "section" means a section of the Act; (d) "Special Economic Zone†shall have the same m....
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....r, within a period of sixty days from the date on which the option for composition levyis exercised or within such further period as may be extended by the Commissioner in this behalf. (5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration 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) he is neither a casual taxable person nor a non-resid....
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....stered 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 notice to such person in FORM GST CMP-05 to show cause within fifteendays of the receipt of such notice as to why the option to pay tax under section 10 shall not be denied. (5) Upon receipt of the reply totheshowcausenoticeissuedundersub-rule (4) from the registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning such contravention, as the case may be. 188 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) (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 statemen....
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....ner: Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone: Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor. (2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes. (b) The mobile number declared under sub-rule (1) shall be verified through a one- 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 F....
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....s furnished by the applicant in response to the notice issued under sub- rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. (5) If the proper officer fails to take any action, - (a) within a period of three working days from the date of submission of the application; or (b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the 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, nam....
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....ed person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. (2) A registered person eligible to obtain separate registration for business verticals may submit aseparate 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 submittedunder this rule. 192 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 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 provisionsofsection 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. (2) The proper officer may grant regi....
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.... 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. (1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through 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. 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 Fac....
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.... a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of 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. 19. Amendment of registration.- (1)Where there is any change in any of the particulars furnishedin 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, al....
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....f the saidnotice, as to why the application submitted under sub-rule (1) shall not be rejected. (3) The registered person shall furnishareply 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 serviceof the said notice. (4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM 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 personon the common portal. 196 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 20. Application for cancellation of registration....
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....tted under rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29. (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 197 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 registeredperson, 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, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Ce....
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....istration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act: (2) (a) Every person who has been granted a provisional registration under sub-rule (1) shall submit an application electronically in FORM GST REG-26, duly signed or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf. (c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common p....
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....visions 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: 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 individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a comp....
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.... 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 I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying tax under section 10. 9. 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. Signature of Authorised Signatory Name Place Date Designation / Status PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Form GST -CMP-03 [See rule 3(4)] Intimation of details of stock on date of opting for composition levy 203 (Only for persons registered under the existing law migrating on the appointed day) 1....
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....See rule 6(4)] > Notice for denial of option to pay tax under section 10 Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: - 1 2 3 You are hereby directed to furnish a reply to this notice withinfifteen working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place Date Signature Name of Proper Officer Designation Jurisdiction PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Form GST CMP - 06 [See rule 6(5)] Reply to the notice to show cause 207 1. GSTIN 2. Details of the show cause notice 3. Legal name 4. Trade name, if any 5. Address of the Principal Place of Business 6. Reply to the notice 7. List of documents uploaded Ref....
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....oprietorship concern) (iii) Email Address: (iv) Mobile Number: Note Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address. 1. Trade Name, if any 2. Part -B Constitution of Business (Please Select the Appropriate) (i) Proprietorship (iii) Hindu Undivided Family (v) Public Limited Company (vii) Government Department (ix) Unlimited Company (xi) Local Authority (xiii) Foreign Limited Liability Partnership (xv) Others (Please specify) (ii) Partnership (iv) Private Limited Company (vi) Society/Club/Trust/ Association of Persons (viii) Public Sector Undertaking (x) Limited Liability Partnership ☠(xii) Statutory Body (xiv) Foreign Company Registered (in India) ã… 3. Name of the State 4. Jurisdiction 5. Option for Composition State District Centre Sector, Circle, Ward, Unit, etc. others (specify) Yes No 6. 210 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 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 unde....
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....n Number Corporate Identify Number/Foreign Company Registration Number Limited Liability Partnership Identification Number/ Foreign Limited Liability Partnership Identification Number Importer/Exporter Code Number Registration number under Medicinal and Toilet Preparations (Excise Duties) Act Registration number under Shops and Establishment Act Temporary ID, if any Others (Please specify) 16. (a) Address of Principal Place of Business Building No./Flat No. Name of the Premises/Building Floor No. Road/Street 212 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) City/Town/Locality/Village District Taluka/Block State Latitude PIN Code Longitude (b) Contact Information Office Email Address Mobile Number Office Telephone number STD Office Fax Number STD (c) Nature of premises Own Leased Rented Consent Shared Others(specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory/Manufacturing ☠Wholesale Business Warehouse/Depot Office/Sale Office EOU/STP/EHTP Import ☠Bonded Warehouse ☠Retail Business ☠Supplier of services ☠Recipient of goods or services Leasing Business Works Contract â˜....
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....her Date of Birth DD/MM/YYYY Gender PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Mobile Number Telephone No. with STD Designation/Status Permanent Account Number | Email address Director Identification Number (if any) Aadhaar Number Passport No. (in case Are you a citizen of India? Yes/No of foreigners) Residential Address in India Building No/Flat No Name of the Premises/Building Block/Taluka City/Town/Locality/Village State 23. Details of Authorised Representative Enrolment ID, if available Floor No Road/Street District PIN Code Provide following details, if enrolment ID is not available Permanent Account Number Aadhaar, if Permanent Account Number is not available Name of Person Designation/Status Mobile Number Email address Telephone No. with STD 24. State Specific Information First Name Middle Name Last Name FAX No. with STD 215 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 216 (a) Field 1 (b) Field 2 (c) (d) ..... (e) Field n PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 25. Document Upload A customized list of docu....
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.... 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 a Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. Bank Account Related Proof: Scanned copy of the first page of Bank passbook orthe 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 ....
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....ted Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others (specify) Person who can digitally sign the application Proprietor Managing Authorised Partners Karta Managing/Whole-time Directors Managing/Whole-time Directors Members of Managing Committee Person In charge Managing/Whole-time Director Managing/Whole-time Director Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge 5. Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person. 220 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 6. 7. State specific information are relevant for the concerned State only. Application filed by undermentioned persons shall be signed digitally:- Sr. Type of Applicant 1. Private Limited Company Public Limited Company Type of Signature required Public Sector Undertaking Unlimited Company Limited Liability Partnership ....
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....Reference Number: To Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Date- Date: Notice for Seeking Additional Information / Clarification / Documents relating to Application for > 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 * Not applicable for New Registration Application Signature Name of the Proper Officer: Designation: Jurisdiction: PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for > 223 1. Notice details 2. Application details Reference No. Date 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 applicat....
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....AZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 227 Annexure B Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of 1. Photo 2. Photo 3. 4. Photo 5. Photo Name Designation/Status Resident of State Photo Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State 6. Photo 7. Photo 8. Photo 9. 228 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 Photo (ASAR 9, 1939 SAKA) Name Designation/Status Resident of State Name Designation/Status Resident of State 10. Photo PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 229 Form GST REG-07 [See rule 12(1)] Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) State /UT- Part -A District - (i) Legal Name of the Tax Deductor or Tax Collector ( As mentioned in Permanent Account Number/Tax Deduction and Collection Account Number) (ii) Permanent Account Number (Enter Permanent Account Number of the Business; Permanent Account Number of....
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....o Name of the Premises/Building State Floor No Locality/Village PIN Code 13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars Name Photo Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status First Name Middle Name Last Name DD/MM/YYYY Gender Email address Director Identification Permanent Account Number Are you a citizen of India? Yes/No Number (if any) Aadhaar Number Passport No. (in case of foreigners) 232 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Floor No Road/Street District PIN Code Residential Address (Within the Country)| Building No/Flat No Name of the Premises/Building City/Town/Locality/Village State Block/Taluka Note Add more ... 14. Consent I on behalf of the holder of Aadhar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 15. Verification I hereby....
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....ation. 234 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 4. The application filed by undermentioned persons shall be signed digitally. Sr. No Type of Applicant Digital Signature required 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership Digital Signature Certificate(DSC) 2. Other than above 5. class 2 and above Digital Signature Certificate class 2 and above, e-Signature or any other mode as specified or as may be notified. All information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information. 6. Status of the application filed online can be tracked on the Common portal. 7. No fee is payable for filing application for registration. 8. Authorised shall not be a minor. PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Form GST REG-08 [See rule 12(3) ] Reference No Date: To Name: Address: Application Reference No. (ARN) (Reply) Date....
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.... (Rs.) Central State UT Integrated Cess Tax Tax Tax Tax Tax 4 5 6 Address of Non-Resident taxable person in the Country of Origin (In case of business entity - Address of the Office) Address Line 1 Address Line 2 Address Line 3 Country (Drop Down) Zip Code E mail Address Telephone Number Address of Principal Place of Business in India Building No./Flat No. Name of the Premises/Building City/Town/Village/Locality Floor No. Road/Street District Block/Taluka Latitude State Mobile Number E mail Address Details of Bank Account in India Account Number Bank Name Longitude PIN Code Telephone Number Fax Number with STD Type of account Branch Address IFSC 238 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 7 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 8 Place: Date: 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: Note: Non-Resident taxable person is required to upload declaration (as per under mentioned ....
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....r 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. Name: Signature of the person competent to sign Designation/Status: (Name of the proprietor/Business Entity) Acceptance as an authorised signatory 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 of Authorised Signatory Place: Date: Designation/Status: 240 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Instructions for submission of application for registration as Non-Resident Taxable Person. 1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport. 2. The applicant shall apply at least Five days prior to commencement of the business at the common portal. 3. 4. 5. 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 declarat....
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....9 SAKA) Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3... 4 Jurisdiction 5 6 7 Details of Bank Account Account Number Bank Name Documents Uploaded Center Type of account Branch Address IFSC A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form Place: Date: Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I‚ _ .. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature 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 T....
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....orm 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 6. Period for which extension DD/MM/YYYY From To DD/MM/YYYY To is requested. DD/MM/YYYY DD/MM/YYYY 7. Turnover Details for the extended period (Rs.) Inter-State Intra-State Tax Tax Tax Tax Estimated Tax Liability (Net) for the extended period (Rs.) Central State UT Integrated Cess 8. Payment details Date CIN 9. Declaration - BRN Amount I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of Authorised Signatory: Designation/Status: Instructions for submission of application for extension of validity 1. The application can be filed online before the expiry of the period of validity. 2. The application can only be filed when advance payment is made. 3. After successful filing, Application Reference Number will be generated which can be used to track the status of the application. PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 201....
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....name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender 248 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Mobile Number Telephone No. Designation/Status Permanent Account Number Are you a citizen Yes/No of India? Residential Address Building No/Flat No Name of the Premises/Building Town/City/Village Block/Taluka State 8 Email address Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code Type of Account Bank Account Details (add more if required) Account Number IFSC Bank Name Branch Address 9. Documents Uploaded The authorised person who is in possession of the documentary evidence (other thanUN 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 N....
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....d on the common portal. 7. 8. No fee is payable for submitting application for amendment. 9. Authorised signatory shall not be a minor. PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Form GST REG-15 Reference Number - > To (Name) (Address) Registration Number (GSTIN / UIN) Application Reference No. (ARN) [See rule 19(1)] Date DD/MM/YYYY Dated DD/MM/YYYY 251 Order of Amendment This has reference to your application number------ dated. regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashboard for download. Signature Name Designation Jurisdiction Date Place 252 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Form GST REG-16 [See rule 20] Application for Cancellation of Registration 1 GSTIN 2 Legal name 3 Trade name, if any 4 Address of Principal Place of Business 5 Address for future correspondence (including email, Building No./Flat No. Name of Premises/ Building Floor No. Road/ Street mobile telephone, fax) City/Town/Village Block/Taluka District Latitude State Mobile (with country code) email Longitude PIN Code Telep....
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....l digitally sign application for cancellation, as applicable: Constitution of Business Proprietorship Person who can digitally sign the application Proprietor Managing Authorised Partners Partnership Hindu Undivided Family Private Limited Company Karta Public Limited Company Society/Club/ Trust/AOP Government Department Managing/Whole-time Directors/ Chief Executive Officer Managing/Whole-time Directors/ Chief Executive Officer Members of Managing Committee Person In charge PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Public Sector Undertaking Unlimited Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others 255 Managing/Whole-time Directors/ Chief Executive Officer Managing/Whole-time Directors/ Chief Executive Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in 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....
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....ate Order for Cancellation of Registration This has reference to your reply dated ---- in response to the notice to show cause dated Whereas no reply to notice to show cause has been submitted; or Whereas on the day fixed for hearing you did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your registration is >. Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax UT Tax Cess Tax Interest Integrated Tax Penalty Others Total Place: Date: Signature Designation Jurisdiction PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 19....
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....€¢ No fee is payable for filing application for revocation of cancellation. 262 Reference No. To PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Form GST REG-22 GSTIN/UIN (Name of Taxpayer) (Address) [See rule 23(2] Date Application Reference No. (ARN) Date Order for revocation of cancellation ofregistration This has reference to your application dated DD/MM/YYYY for revocation of cancellation ofregistration. Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored. Date Place Signature Name of Proper officer (Designation) Jurisdiction - PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Form GST REG-23 [See rule 23(3) ] Date Reference Number: To Name of the Applicant/ Taxpayer Address of the Applicant/Taxpayer GSTIN Application Reference No. (ARN): Dated 263 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 t....
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....SAKA) 267 9 Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number 10 11 Import/Exporter Code Number 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 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 O Bonded Warehouse O Service Recipient O Works Contract Wholesale Business O Service Provision O EOU/STP/EHTP O Others (Specify) O Retail Business O Office/Sale Office O Warehouse/Depot O Leasing Business O SEZ Input Service Distributor (ISD) O 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 Floor No Road/Street District PIN Code Longitude (Optional) Office Telephone Number Office ....
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....A) 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. Digital Signature/E-Sign Name of the Authorised Signatory Designation of Authorised Signatory Place Date 1. 2. 3. Instructions for filing of Application for enrolment Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration inFORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or....
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....stees 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 submitted) Hindu Undivided Family – Karta Company Managing Director or the Authorised Person Trust - Managing Trustee Association of Person or Body of Individual –Members of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted) Local Body - Chief Executive Officer or his equivalent Statutory Body - Chief Executive Officer or his equivalent Others Person in Charge Constitution of business: Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Bod....
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....hers 274 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) Person In charge • Application is required to be mandatorily digitally signed as per following :- Sl. No Type of Applicant Digital Signature required Digital Signature Certificate(DSC) Class 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Note:- 2 and above Digital Signature Certificate class 2 and above e-Signature 1. Applicant shall require to register their DSC on common portal. 2. e-Signature facility will be available on the common portal for Aadhar holders. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number, Limited Liability Partnership Identification Number shall be online validated by the system and Acknowledgment Reference Number will be generated after successful validation of all the filled up information. 1. Status of the online filed Application can be tracked on the common portal. Authorised signatory should not be minor. 2. No fee is applicable for filing application for e....