TaxTMI 
TaxTMI 
The Nagaland Goods and Services Tax Rules, 2017. & Forms.
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....ined 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 who....
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....ndia or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; (e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year; (f) he shall mention the words "composition taxable person, not eligible to collect tax on supplies" at the top of the bill of supply issued by him; and (g) he shall mention the words "composition taxable person" on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. (2) The registered person paying tax under section 10 may not file a fresh 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. Valid....
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.... or from the date of the order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 7. Rate of tax of the composition levy.-The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl.No. Category of registered persons Rate of tax (1) (2) (3) 1 Manufacturers, other than manufacturers of such goods as may be notified by the Government one per cent. 2 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. 3 Any other supplier eligible for composition levyunder section 10 and the provisions of this Chapter half per cent. Chapter III REGISTRATION ....
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....er sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.-(1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided 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 ....
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....omes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.-(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business ve....
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....on 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.-(1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. (2) A person applying for registration as a non-resident taxable person s....
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....ficer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). ....
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.... warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said 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 submitte....
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....rnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. 21. Registration to be cancelled in certain cases.-The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.-(1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person 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....
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....me to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 24. Migration of persons registered under the existing law.-(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law an....
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....rder in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration. 25. Physical verification of business premises in certain cases.-Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. 26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outw....
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.... to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN / Provisional ID 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 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 2017-18 7. Jurisdiction Centre State 8. Declaration - I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10. 9. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Date Designation / Status 14 Form GST CMP -02 [See rule 3(2)] Intimation to pay tax under section 10 (composition levy) (For persons registered under the A....
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....e rule 6(2)] Intimation/Application for Withdrawal from Composition Levy 1. GSTIN 2. Legal name 3. Trade name, if any 4.Address of Principal Place of business 5. Category of Registered Person (iv) Manufacturers, other than manufacturers of such goods as may be notified by the Government (v) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (vi) Any other supplier eligible for composition levy. 6. Nature of Business 7. Date from which withdrawal from composition scheme is sought DD MM YYYY 8. Jurisdiction Centre State 9. Reasons for withdrawal from composition scheme 10. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Date Designation / Status Note - Stock statement may be furnished separatelyfor availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01. 18 Form GST CMP- 05 [See rule 6(4)] Reference No. > To GSTIN Name ....
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....xamined and the same has not been found to be satisfactory and, therefore, your option to pay tax under composition schemeis hereby denied with effect from >> for the following reasons: > or lave not filed any reply to the show cause notice; or Yol Yo id not appear on the day fixed for hearing. Therefore, your option to pay tax under composition schemeis hereby denied with effect from > for the following reasons: > Signature Name of Proper Officer Date Place Designation Jurisdiction Form GST REG-01 [See rule 8(1)] 21 Application for Registration (Other than a non-resident taxable person,a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) Part -A State /UT District - (i) Legal Name of the Business: (As mentioned in Permanent Account Number) (ii) Permanent Account Number : (Enter Permanent Account Number of the Business; Permanent ....
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.... (iii) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No (i) Select name of SEZDeveloper V (ii) Approval order number and date of order 23 (iii) Designation of approving authority 14. Reason to obtain registration: (i) Crossing the threshold (viii) Merger /amalgamation of two or more registered persons (ii) Inter-State supply (ix) Input Service Distributor (iii) Liability to pay tax as recipient of goods or services u/s 9(3) or 9(4) (x) Person liable to pay tax u/s 9(5) (iv) Transfer of business which includes change in the ownership of business (if transferee is not a registered entity) (xi) Taxableperson supplying through e-Commerce portal (v) Death of the proprietor (if the successor is not a registered entity) (xii) Voluntary Basis (vi) De-merger (xiii) Persons supplying goods and/or services on behalf of other taxable person(s) (vii) Change in constitution of business (xiv) Others (Not covered above) - Specify 15. Indicate existing registrations wherever applicable Registration number under Value Added Tax Central Sales Tax Registration Number Entry Tax Registration Numbe....
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....wn/Locality/Village District Block/Taluka State PIN Code Latitude Longitude (b) Contact Information Office Email Address Office Telephone number STD Mobile Number Office Fax Number STD (c) Nature of premises Leased Shared Own Rented Consent Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Supplier of services Office/Sale Office Leasing Business Recipient of goods or services EOU/ STP/ EHTP Works Contract Export Import Others (specify) 21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. 26 Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. with STD Designation /Status Director Identification any) Number (if Permanent Account Number Aadhaar Number Are you a citizen of India? Yes / No Passport No. (in case of foreigne....
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.... Name of Authorised Signatory Date: Designation/Status. 29 List of documents to be uploaded :- 1. Photographs (wherever specified in the Application Form) (a) Proprietary Concern - Proprietor (b) Partnership Firm / Limited Liability Partnership – Managing/Authorised/Designated Partners (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted) (c) Hindu Undivided Family - Karta (d) Company - Managing Director or the Authorised Person (e) Trust - Managing Trustee (f) Association of Persons or Body of Individuals -Members of Managing Committee (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted) (g) Local Authority - Chief Executive Officer or his equivalent (h) Statutory Body - Chief Executive Officer or his equivalent (i) Others - Person in Charge 2. 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 Persons or Body of Individuals, Local Authority, Statutory Bo....
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....ike 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. 30 etc.) of ...... (name of registered person) hereby solemnly affirm and declare that >is hereby authorised, vide resolution no ... dated ..... (copy submitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us. Signature of the person compet....
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.... specific information are relevant for the concerned State only. 7. Application filed by undermentioned persons shall be signed digitally :- Type of Signature required Type of Applicant Sr. No 32 Sr. No Type of Applicant Type of 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)- Class-2 and above. 2. Other than above Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified 8. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information. 9. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment. 10. No fee is payable for filing application for registration. 11. Authorised signatory shall not be a minor. 12. Any perso....
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....ion: * Not applicable for New Registration Application 35 Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for > 1. Notice details Reference No. Date 2. Application details Reference No Date GSTIN, if applicable of Business 3. Name 4. (Legal) Trade name, if any 5. 6. Address 7. Whether any modification in the application for registration or fields is required .- Yes No (Tick one) Additional Information 8. List of Documents 9. uploaded 10. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status: Place: Date: Note :- 1. For new registration, original registration application will be available in editable mode if option 'Yes' is selected in item 7. 2.For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option 'Yes' is selected in item 7. 36 Form GST REG-05 [See rule 9(4)] Reference Number: Date....
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.... Resident of State 41 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- District - Part -A (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 Individual in case of Proprietorship concern) (iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available) (iv) Email Address (v) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. Part -B 1 Trade Name, if any 2 Constitution of Business (Please Select the Appropriate) (i) Proprietorship (ii) Partnership (iii) Hindu Undivided Family (iv) Private Limited Company (v) Public Limited Company (vi) Society/Club/Trust/Association of Persons (vii) Government Department (viii) Public Sector Undertaking (ix) Unlimited Company (x) Limited Liability Par....
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....lock/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. 44 15. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom (Signature) Place:Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory Date: Designation List of documents to be uploaded (not applicable to a department or establishment of the Central Government or State Government or Local Authority or Governmental agencies) :- Proof of Principal Place of Business: (a) For Own premises - Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Re....
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....dgment 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. 46 Form GST REG-08 [See rule 12(3) ] Reference No Date: To Name: Address: Application Reference No. (ARN) (Reply) Date: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number ..... dated for cancellation of registration under the Act. - Whereas no reply to show cause notice has been filed; or - Whereas on the day fixed for hearing you did not appear; or - Whereas your reply to the notice to show cause and submissions made at the time of hearing have been examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following reason(s). 1. 2. The effective date of cancellation of registration is >. You are directed to pay the amounts mentioned below on or before ----- (date) failing which the amount will be reco....
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....tomized list of documents required to be uploaded (refer Instruction) as per the field values in the form 8 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: Name of Authorised Signatory Date: Designation: 49 Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows :- 1. Proof of Principal Place of Business: (a) For own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the....
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....pply at least Five days prior to commencement of the business at the common portal. 3. The applicant needs to provide Email Id and Mobile Number for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application. 4. The applicant needs to upload the scanned copy of the declaration signed by theProprietor/all Partners /Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. 5. The application filed by the under-mentioned 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) class 2 and above 2. Other than above Digital Signature Certificate class 2 and above e-Signature or as may be notified 6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Acknowledgme....
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....ce: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows :- 1. Proof of Place of Business in India: (a) For Own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or 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. 2. Proof of : Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter. Scann....
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....uctions 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. 55 Form GST REG-12 [See rule 16(1)] Reference Number - Date: To (Name): (Address): Temporary Registration Number Order of Grant of Temporary Registration/ Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under: Details of person to whom temporary registration granted 1. Name and Legal Name, if applicable 2. Gender Male/Female/Other 3. Father's Name 4. Date of Birth DD/MM/YYYY 5. Address of the Person Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street Town/City/Locality/ Village Block / Taluka District State PIN Code 6....
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.... of resolution / power of attorney, authorising the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number generated and allotted to respective UN Body/ Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: (Signature) Name ofAuthorised Person: Date: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: Place: Date: 59 Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. · Every personrequired to obtain a unique identity numbershall submit the application electronically. · Application shall be filed through common portal or registration can be grantedsuo-motoby proper officer. · The appl....
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.... 9. Authorised signatory shall not be a minor. 62 Form GST REG-15 [See rule 19(1)] Reference Number - > Date - DD/MM/YYYY To (Name) (Address) Registration Number (GSTIN / UIN) Application Reference No. (ARN) Dated - DD/MM/YYYY 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 Signature Name Designation Jurisdiction Date Place 63 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, mobile telephone, fax ) Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street City/Town/ Village District Block/Taluka Latitude Longitude State PIN Code Mobile (with country code) Telephone email Fax Number o Discontinuance /Closure of business o Ceased to be liable to pay tax ....
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....ll digitally sign application for cancellation, as applicable: Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided Family Karta Private Limited Company Managing / Whole-time Directors/ Chief Executive Officer Public Limited Company Managing / Whole-time Directors/ Chief Executive Officer Society/ Club/ Trust/ AOP Members of Managing Committee Government Department Person In charge Public Sector Undertaking Managing / Whole-time Directors/ Chief Executive Officer Unlimited Company Managing / Whole-time Directors/ Chief Executive Officer Limited Liability Partnership Designated Partners Local Authority Chief Executive Officer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in India Others 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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.... 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 Integrated Tax Cess Tax Interest Penalty Others Total Place: Date: Signature Designation Jurisdiction 69 Form GST REG-20 [See rule 22(4)] Date Refer....
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....ee rule 23(2] Reference No. - Date To GSTIN/UIN (Name of Taxpayer) (Address) 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. Signature Name of Proper officer (Designation) Jurisdiction - Date Place 72 Form GST REG-23 [See rule 23(3) ] Reference Number : Date To Name of the Applicant/ Taxpayer Address of the Applicant/Taxpayer GSTIN Application Reference No. (ARN): Dated Show Cause Notice for rejection of application for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: 1. 2. 3. … You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. [ You are hereby directed to appear before the under....
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....er 11 Registration Under Duty Of Excise On Medicinal And Toiletry Act 12 Others (Please specify) 76 10. Details of Principal Place of Business Building No. /Flat No. Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Latitude Longitude Contact Information Office Email Address Office Telephone Number Mobile Number Office Fax No 10A. Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared) 10B. Nature of Business Activities being carried out Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD) O Works Contract Others (Specify) 11. Details of Additional Places of Business Building No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Latitude (Optional) Longitude(Optional) Contact Information Office Email Address Office Telephone Number Mobile Number Office Fax No 11A.Nature of Possession of Premises (Own; Leased;....
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....ith 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 Place Designation of Authorised Signatory Date Instructions for filing of Application for enrolment 1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number. 2. 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: 3. Authorisation Form :- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee ....
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....case he/she declares a person as Authorised Signatory as per Annexure specified.Documents required to be uploaded as evidence are as follows :- 1. 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 80 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 2. 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 Body and Ot....
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....n India Others Person In charge · Application is required to be mandatorily digitally signed as per following :- Sl. 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) Class 2 and above 2. Other than above Digital Signature Certificate class 2 and above e-Signature Note :- 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. 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 Ackno....
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.... Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street City/Town/ Village/Locality District Block/Taluka State PIN 3. Reason for Cancellation YES NO 4. Have you issued any tax invoice during GST regime? 5. Declaration (i) I , being of do hereby declare that I am not liable to registration under the provisions of the Act. 6. Verification I<>hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed. Aadhaar Number Permanent Account Number Signature of Authorised Signatory Full Name Designation / Status Place Date DD/MM/YYYY 86 Form GST REG-30 [See rule 25] Form for Field Visit Report Center/State Jurisdiction (Ward/Circle/Zone) Name of the Officer :- > Date of Submission of Report :- Name of the taxable person GSTIN/UIN Task Assigned by :- Date and Time of Assignment of task :- Sr. No. Particulars Input 1. Date of Visit 2. Time of Visit 3. Location details : Latitude Longitude North - Bounded By South - Bounded By West - Bounded By East - Bounded By ....