TaxTMI 
TaxTMI 
The Tripura State Goods and Services Tax Rules, 2017
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....ereby makes the following rules, namely:- Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Tripura State Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) (b) (c) (d) (c) "Act" means the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017): "FORM" means a Form appended to these rules; "section" means a section of the Act; "Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the commo....
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....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) (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-....
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....s 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. (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, sha....
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....al 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. 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 4 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary refer....
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....he 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. LO Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. 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:- (2) (a) two characters for the State code; (b)ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number; (c) two characters for the entity code; and (d)one checksum character. The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) ....
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....ification 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. (2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said offic....
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....itation 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 Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27. 16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registra....
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....oods 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 furnished in the application for registration in FORM GST REG-01 or FORM GST REG- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code. electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that - (a) where the change relates to,- (i) legal name of business; (ii) address of the principal place of business or any additional place(s) of business; or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executi....
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.... reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub- rule (3), the proper officer shall reject the application submitted under sub- rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application , or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub- section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held i....
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....atisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20. (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, 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 Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. (2) (a) Where the proper officer is satisfied, for reasons to be recorded i....
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....he 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 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 portal. (3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper of....
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....al 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 company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof; (f) in the case of any other association, by any member of the association or persons or authorised signatory thereof; (g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of sectio....
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....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 15 1. GSTIN Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST-CMP-03 [See rule 3(4)] Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Details of application filed to pay tax under section 10 6. Jurisdiction (i) Application reference number (ARN) (ii) Date of filing Centre State 7. Stock of purchases made from registered person under the existing law Sr. No GSTIN/TIN Name of the supplier Bill/ Invoice No. Date Value of Stock VAT Central Excise Service Total Tax (if applicabl c) 8 9 10 2 3 4 5 1 2 Total 8. Stock of purchases made from unregistered person under the existing law Sr. No Name of the Address unregistered Bill/ Date Invoice Value of Stock VAT Central Excise Service Total Tax (if person No applicabl Total 2 S 6 7 8 9. Details o....
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....tipulated 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 19 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST CMP - 06 [See rule 6(5)] Reply to the notice to show cause GSTIN 1. Details of the show cause 2. notice Reference no. Date Legal name 3. 4. 5. Trade name, if any Address of the Principal Place of Business 6. Reply to the notice List of documents uploaded 7. Verification 8. hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Date Place Signature of the Authorised Signatory Note - 1. The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be uploaded separately. 2. Supporting documents, if any, may be uploaded in PDF format. 20 20 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST CMP-07 [See rule 6(6)] Reference No. > To GSTIN Name Addre....
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....y/Club/Trust/Association of Persons (vii) Government Department (viii) Public Sector Undertaking (ix) Unlimited Company ר (x) Limited Liability Partnership (xi) Local Authority (xii) Statutory Body (xiii) Foreign Limited Liability Partnership (xiv) Foreign Company Registered (in India) (xv) Others (Please specify) 3. Name of the State 4. Jurisdiction State District Centre Sector, Circle, Ward, Unit, etc. others (specify) ה 22 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. 5. Option for Composition Yes ☠No ☠6. Composition Declaration ☠I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme. 6.1 Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 7. Date of commencement of business DD/MM/YYYY 8. Date on which liability to register arises....
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.... 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. Floor No. 24 24 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Name of the Premises/Building City/Town/Locality/Village Taluka/Block State Latitude (b) Contact Information Office Email Address Mobile Number (c) Nature of premises Own Leased Road/Street District PIN Code Longitude Office Telephone number STD Office Fax Number STD Rented Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory/Manufacturing Γ Wholesale Business Г. Retail Business Г Warehouse/Depot J Bonded Warehouse نا Supplier of services 7 Office/Sale Office ΠLeasing Business П Recipient of goods or services ☠EOU/STP/EHTP ☠Works Contract 7 Export П Import ☠Others (Specify) П 17. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Ac....
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....inary Issue, June 22, 2017 A. D. Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with Email address STD Designation/Status Permanent Account Director Identification Number (if any) Aadhaar Number Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address in India Building No/Flat No Name of the Premises/Building Block/Taluka City/Town/Locality/Village State Floor No Road/Street District PIN Code 23. Details of Authorised Representative Enrolment ID, if available 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 First Name Middle Name Last Name FAX No. with STD 28 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. 24. 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) Field 1 (b) Field 2 (c) (d) (e) Field n 25. Document Upload A customized l....
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....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 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 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 o....
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....pany 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 (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. 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 Type of Signature required 32 32 Tripura Gazette, Extraordinary I....
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.... a system generated acknowledgement and does not require any signature. *Applicable only in case of Casual taxable person and Non Resident taxable person 34 Reference Number: Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST REG-03 [See rule 9(2)] Date- To Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Notice for Seeking Additional Information / Clarification / Documents relating to Application for > i 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 (HH:MM) (DD/MM/YYYY) at 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 35 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST REG-04 [S....
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....ce 9. Date of issue of Certificate Note: The registration certificate is required to be prominently displayed at all places of business in the State. 38 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Details of Additional Places of Business रयमेव जयते Goods and Services Tax Identification Number Legal Name Trade Name, if any Total Number of Additional Places of Business in the State Sr. No. 1 2 Address 3 Annexure A 39 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. सतà¥à¤¯à¤®à¥‡à¤µ जयते Goods and Services Tax Identification Number Legal Name Annexure B Trade Name, if any Details of 2. 3. 4. 5. 6. 7. Name Designation/Status Photo Resident of State Photo Name Designation/Status Resident of State Photo Name Designation/Status Resident of State Photo Name Designation/Status Resident of State Photo Photo Photo Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State 8. Photo Name 40 40 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. ....
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....ify) Yes No Tax in the same State? 10 If Yes, mention Goods and Services Tax Identification Number 11 IEC (Importer Exporter Code), if 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 Telephone No. with STD Designation/Status Email address Middle Name Last Name Gender Director Identification Number (if any) Aadhaar Number Permanent Account Number Are you a citizen of India? Yes/No Passport No. (in case of Foreigners) Residential Address Building No/Flat No Floor No 43 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Name of the Premises/Building State 13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Locality/Village PIN Code Particulars Name Photo Name of Father First Name Middle Name Last Name Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status Permanent Account Number Are you a citizen of India? Yes/No Email address Director Identification Number (if any) Aadhaa....
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....aded. Instructions for submission of application for registration as Tax Deductor/ Tax Collector. 1. Enter name of Tax Deductor /Tax Collector as recorded on Tax Deduction and Collection Account Number! Permanent Account Number of the Business. Tax Deduction and Collection Account Number /Permanent Account Number shall be verified with Income Tax database. 2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up of the application. 3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application. 4. The application filed by undermentioned persons shall be signed digitally. Sr. No Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Digital Signature required Digital Signature Certificate(DSC) class 2 and above Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature Certificate class 2 and above, e-Signatur....
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.... Permanent Account Number of the Authorised Signatory (vii) Email Address of the Authorised Signatory (viii) Mobile Number of the Authorised Signatory (+91) Note Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B Part -B Details of Authorised Signatory (should be a resident of India) First Name Photo Gender Middle Name Designation Date of Birth Father's Name Nationality Aadhaar Address of the Authorised signatory. Last Name Male/Female / Others DD/MM/YYYY Address line! Address Line 2 Address line 3. Period for which registration From 2. is required DD/MM/YYYY To DD/MM/YYYY 48 42 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Estimated Turnover (Rs.) Estimated Tax Liability (Net) (Rs.). 3 Turnover Details Intra- State Inter-State Central State Tax Tax UT Tax Integrated Tax Cess 5 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 ....
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....r 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 Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)]/We - (name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of (name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no... dated..... (Copy submitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us. of the person competent to sign - Signature Name: Designation/Status: (Name of the proprietor/Business Entity) Acceptance as an authorised signatory Acceptance as an autho....
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....ii) Permanent Account Number of the person, if any (iii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iv) Name of the Authorised Signatory (v) Permanent Account Number of the Authorised Signatory (vi) Email Address of the Authorised Signatory (vii) Mobile Number of the Authorised Signatory (+91) Note Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. 1. Part -B Details of Authorised Signatory (shall be resident of India) First Name Photo Gender Designation Date of Birth Father's Name Nationality Aadhaar, if any Middle Name Address of the Authorised Signatory Last Name Male/Female / Others DD/MM/YYYY Address line 1 Address line 2 Address line 3 Date of commencement of the online service in India. 2. DD/MM/YYYY 52 62 6 Si 3 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3... 4 Jurisdiction Details of Bank Account Account Number Bank Name Documents Uploaded Center Type of acc....
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....natory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Goods and Service Tax Act, 20 All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. 1. Full Name Designation/Status Signature Acceptance as an authorised signatory 1> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. (Name) Date: Designation/Status Signature of Authorised Signatory Place 54 =4 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. 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....
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....: Designation/ Jurisdiction: Date: Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. 57 9. Telephone No. Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. 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 Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code 8 Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name 11. Branch Address Documents Uploaded The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applican....
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....n. 60 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST REG-14 [See rule 19(1)] Application for Amendment in Registration Particulars (For all types of registered persons) 1. GSTIN/UIN 2. Name of Business 3. Type of registration 4. Amendment summary Sr. No Field Name Effective (DD/MM/YYYY) Date Reasons(s) 5. List of documents uploaded (a) (b) (c) 6. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signature Place: Date: Name of Authorised Signatory Designation Status: 61 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Instructions for submission of application for amendment 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 ....
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....s leading to change in Permanent Account Number 0 0 о Death of Sole Proprietor Others (specify) In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred. 7. etc. (i) Goods and Services Tax Identification 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 City/Town/Village Block/Taluka District 449 64 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Latitude State Mobile (with country code) email Longitude PIN Code Telephone Fax Number 8. Date from which registration is to be cancelled. 9 Particulars of last Return Filed (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. Description Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Value of Stock Central (Rs.) Tax State Tax UT Tax Integrated Tax Cess 11. Inputs Inputs contained in semi-finished goods Inputs contained in finished g....
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....applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls. . Status of the Application may be tracked on the common portal. . No fee is payable for filing application for cancellation. . After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act. The registered person may also update his contact address and update his mobile number and e mail address. 66 99 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST REG-17 Reference No. - To Registration Number (GSTIN/UIN) (Name) (Address) [See rule 22(1)] > 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: - 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 ....
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....ST REG-20 [See rule 22(4)] Date 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 70 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST REG-21 [See rule 23(1)] Application for Revocation of Cancellation of Registration 1. GSTIN (cancelled) 2. Legal Name 3. Trade Name, if any 4. Address (Principal place of business) 5. Cancellation Order No. 6 Reason for cancellation 7 Details of last return filed Period of Return Application Reference Number 8 Reasons for revocation of cancellation 9 Upload Documents 10. Verification Date - Date of filing DD/MM/YYYY Reasons in brief. (Detailed reasoning can be filed as an attachment) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and not....
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.... days from the date of service of this notice. 1 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 73 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST REG-24 [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration 1. Reference No. of Notice 2. Application Reference No. (ARN) 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 6. Verification Date Date hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Date Name Designation/Status 74 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. सतà¥à¤¯à¤®à¥‡à¤µ जयते Government of Tripura ....
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..../Village State Latitude (Optional) Contact Information Office Email Address Mobile Number 11A.Nature of Possession of Premises Floor No Road/Street District PIN Code Longitude(Optional) Office Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 11B.Nature of Business Activities being carried out Factory/Manufacturing o Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision Service Recipient Works Contract Add More 12. Details of Goods/ Services supplied by the Business EQU/STP/EHTP SEZ Office/Sale Office Leasing Business Input Service Distributor (ISD) ( Others (Specify) Sr. No. Description of Goods HSN Code 77 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Sr. No. Description of Services 13. Total Bank Accounts maintained by you for conducting Business Sr. No. Account Number Type of Account IFSC HSN Code Bank Name Branch Address 14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Name Name of Father/Husband Date of DD/MM/YYYY Gender Birth Mobile Number Email Ad....
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....porating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: 3. 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 Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc) 1. > 79 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. 2. 3. hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Tripura State Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. S. No. 1. Full Name Designation/Status Signature 2. Acceptance as an au....
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....Chief Executive Officer or his equivalent Statutory Body - Chief Executive Officer or his equivalent Others Person in Charge - case of Partnership Firm, Registration Constitution of business: Partnership Deed in Certificate/ Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc. Proof of Principal/Additional 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. Bank Account Related Proof: Scanned copy of the ....
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....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. Status of the online filed Application can be tracked on the common portal. 1. Authorised signatory should not be minor. 2. No fee is applicable for filing application for enrolment. 82 88 Acknowledgement Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Enrolment Application Form GST- has been filed against Application Reference Number (ARN) . Form Number Form Description: Date of Filing - Taxpayer Trade Name Taxpayer Legal Name : Provisional ID Number : It is a system generated acknowledgement and does not require any signature 83 83 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D. Form GST REG-27 [See rule - 24(3)] Reference No. To Provisional ID Name Address Application Reference Number (ARN) > Dated Show Cause Notice for cancellation of provisional registration This has reference to your application dated ------. same has not been found to be satisfactory for the following reasons:- The application has ....