TaxTMI 
TaxTMI 
The Odisha Goods and Services Tax Rules, 2017.
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....me 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 opts to pay tax under section 10 shall ....
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....ted 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. Validity of composition levy.- (1)The optio....
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....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 levy under section 10 and the provisions of this Chapter half per cent. Chapter III REGISTRATION 8. Application for reg....
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....edgement 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 subrule (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 ....
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....here 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 verticals under sub-section (2....
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....rce under section 52, the said officer may cancel the registration issued under subrule (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 r....
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....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 subrule (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). 17. Assignment of Uniqu....
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....cellation 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 submitted under this....
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....h 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 his registra....
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....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 and having a Permanent Accoun....
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....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 outward and inward supplies, app....
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....e Odisha ☑: Gazette 377 F5 211 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 1120 CUTTACK, SATURDAY, JUNE 24, 2017/ASADHA 3, 1939 FINANCE DEPARTMENT NOTIFICATION The24th June, 2017 S.R.O.No 289/2017 In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government on the recommendation of the Goods and Services Tax Council do hereby make the following rules, namely:- Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Odisha Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from the 24th June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) "Act" means the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017); 900 "FORM" means a Form appended to these rules; "section" means a section of the Act; (b) (c) (d) “Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (e) words and expressions used herein but not defined and defined in the Act shall have the sam....
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....-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) (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 branc....
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....h notice as to why the option to pay tax under section 10 shall not be denied. (5) Upon receipt of the reply to the show cause notice issued under sub-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. (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 d....
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.... 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) (3) 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 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 ac....
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....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, namely:- (a) two characters for the State code; (b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number; (c) two characters for the entity code; and (d) one checksum character. (2) The registration shall be effective from the date on which the person becomes l....
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....rtical. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. 12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (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 ....
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.... 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 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....
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....oard 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 Executive Officer or equivalent, responsible for the day to day affa....
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....hall 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 in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payme....
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....ion 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 in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the re....
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....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 officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub- rule (1) and issue an order in FORM GST REG-28: can be Provided that the s....
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.... 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 section 48. (3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of....
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....siness 5. Details of application filed to pay tax under section 10 6. Jurisdiction (i) Application reference number (ARN) (ii) Date of filing Centre 7. Stock of purchases made from registered person under the existing law State Sr. No GSTIN/TIN Name of the supplier Bill/ Invoice No. Date Value of VAT Stock Central Excise Service Total Tax (if applicabl e) 1 2 3 4 5 6 7 8 9 10 1 2 Total 8. Stock of purchases made from unregistered person under the existing law Sr. No Name of the unregistered person Address Bill/ Invoice No Date Value of Stock 1 2 3 4 5 1 2 VAT Central Excise Service Total Tax (if applicabl e 7 9 Total 9. Details of tax paid State Tax / Description Central Tax UT Tax Amount Debit entry no. 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 Form GST- CMP-04 [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy 1. GSTIN 2. Legal name 3. Trade name,....
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....owledge and belief and nothing has been concealed therefrom. Signature of the Authorised Signatory Date Place Note - 1. The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be uploaded separately. 2. Supporting documents, if any, may be uploaded in PDF format. Reference No. > To Form GST CMP-07 [See rule 6(5)] Date- GSTIN Name Address Application Reference No. (ARN) Date - Order for acceptance / rejection of reply to show cause notice This has reference to your reply dated reference no. dated filed in response to the show cause notice issued vide Your reply has been examined and the same has been found to be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice stands vacated. or This has reference to your reply dated reference no. dated . filed in response to the show cause notice issued vide Your reply has been examined and the same has not been found to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied with effect from >> for the following reasons: > or You have not filed a....
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....ies 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 Date on which liability to register arises DD/MM/YYYY 9. Are you applying for registration as a casual taxable person? Yes No 10. If selected 'Yes' in Sr. No. 9, period for which registration is required From Το DD/MM/YYYY DD/MM/YYYY 11. If selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration Sr. No. Type of Tax (i) Integrated Tax (ii) Central Tax (iii) State Tax (iv) UT Tax (v) Cess Total Payment Details Turnover (Rs.) Challan Identification Date Number 12. Are you applying for registration as a SEZ Unit? (i) Select name of SEZ (ii) Approval order number and date of order (iii) Designation of approving authority Net Tax Liability (Rs.) Amount Yes No 13. Are you applying for registration as a SEZ Developer? Yes (i) Select name of SEZ Developer No ☠▼ 14. (ii) Approval order number and date of order (iii) Designation of approving authority Reason to obtain registration: (i) Crossing the ....
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....ount Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note Add more accounts 18. Details of the Goods supplied by the Business Please specify top 5 Goods Sr. No. (i) (ii) Description of Goods HSN Code (Four digit) (v) 19. Details of Services supplied by the Business. Please specify top 5 Services Sr. No. Description of Services (i) (ii) HSN Code (Four digit) (v) 20. Details of Additional Place(s) of Business Number of additional places Premises 1 (a) Details of Additional Place of Business Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Latitude (b) Contact Information Office Email Address Floor No Road/Street District PIN Code Longitude Mobile Number (c) Nature of premises Own Leased Rented Office Telephone number STD Office Fax Number STD Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory/Manufacturing Warehouse/Depot Office/Sale Office EOU/STP/EHTP Import Wholesale Business Bonded Warehouse Leasing Business Works Contract Others (specify) Ret....
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....ication for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us. Signature of the person competent to sign Name: Designation/Status: (Name of the proprietor/Business Entity) Acceptance as an authorised signatory I> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signatory Place: Date: Signature of Authorised (Name) Designation/Status: 1. Instructions for submission of Application for Registration. Enter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account Number of the proprietor. Permanent Account Number shall be verified with Income Tax database. 2. Provide E-mail Id and Mobile Number of authorised signatory 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. 3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Ma....
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....Authorised signatory shall not be a minor. 12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical. 13. After approval of application, registration certificate shall be made available on the common portal. 14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART -A of the application which can be used for filling up details in PART-B of the application. TRN will be available on the common portal for a period of 15 days. 15. Any person who applies for registration under 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. Form GST REG-02 [See rule 8(5)] Acknowledgment Application Reference Number (ARN) - You have filed the application successfully and the particulars of the application are given as under: Date of filing Time of filing Goods and Services Tax Identification Number, if available : Legal Name Trade Name (if applicable): Form No. Form Description:....
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....vernment of Odisha Form GST REG-06 [See rule 10(1)] Registration Certificate 1. Legal Name 2. Trade Name, if any 3. 4. Constitution of Business Address of Principal Place of Business 5. Date of Liability DD/MM/YYYY 6. Period of Validity From DD/MM/YYYY To DD/MM/YYYY (Applicable only in case of Non-Resident taxable person or Casual taxable person) 7. Type of Registration 8. Particulars of Approving Authority Centre State Signature Name Designation Office 9. Date of issue of Certificate Note: The registration certificate is required to be prominently displayed at all places of business in the State. शासन Details of Additional Places of Business Goods and Services Tax Identification Number Legal Name Trade Name, if any Total Number of Additional Places of Business in the State Sr. No. 1 Address 23 Annexure A शासन Annexure B Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of 1. نه Name Photo Designation/Status Resident of State Name Photo Designation/Status Resident of State 3. Photo Name Designation/Status Resident of State 4. 5. 6....
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....s Mobile Number (c) Own 9. 10 Leased Have you obtained any other registrations under Goods and Serivces Tax in the same State? If Yes, mention Goods and Services Tax Identification Number 11 IEC (Importer Exporter Code), if Rented Consent Shared Others(specify) Yes No 12 Particulars applicable Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax Name Father's Name Photo First Name Date of Birth DD/MM/YYYY Mobile Number Telephone No. with STD Designation/Status Email address Middle Name Last Name Gender Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of Foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building State 13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars Name Photo Name of Father Locality/Village PIN Code 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....
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....equired to be uploaded. 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 Digital Signature required Digital Signature Certificate(DSC) class 2 and above Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature Certificate class 2 and a....
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....information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory (should be a resident of India) First Name Middle Name Last Name Photo Gender Male/Female / Others Designation Date of Birth Father's Name Nationality Aadhaar Address of the Authorised signatory. Period for which registration From 2. is required DD/MM/YYYY DD/MM/YYYY Address line 1 Address Line 2 Address line 3 To DD/MM/YYYY 3 Turnover Details 7 Estimated Tax Liability (Net) (Rs.) Estimated Turnover (Rs.) Intra- State Inter-State Central State Tax Tax UT Tax Integrated Tax Cess 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 Block/Taluka Latitude State Mobile Number E mail Address Details of Bank Account in India Account Number Floor No. Road/Street District Longitu....
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....r 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.)I/We -- (name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of (name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no... dated……... (Copy submitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us. of the person competent to sign - Signature Name: Designation/Status: (Name of the proprietor/Business Entity) Acceptance as an authorised signatory Acceptance as an authorised signatory > 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. Place: Date: Signature of Authorised Signatory Designation/Status: Instructions for submission of application for registr....
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....ove is subject to online verification, where practicable, before proceeding to fill up Part-B. 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 3 4 Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3... Jurisdiction Details of Bank Account 5 Account Number Bank Name Documents Uploaded 6 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 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. 7 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 ....
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....siness 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 > 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 Form GST REG-11 [See rule 15(1) ] Application for extension of registration period by casual / non-resident taxable person 1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) 6. Period for which extension is requested. From DD/MM/YYYY From 7. Turnover Details for the extended period (Rs.) DD/MM/YYYY Estimated Tax Liability (Net) for the extended period To DD/MM/YYYY To DD/MM/YYYY (Rs.) Inter-State Intra-State Central Tax State Tax UT Integrated Tax Tax Cess 8. Payment details Date 9. Declaration - Place: Date: CIN 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. S....
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....tate Building No./Flat No. Name of the Premises/Building City/Town/Village Block/Taluka Latitude State Contact Information Email Address District - Notification No. Date Floor No. Road/Street District Longitude PIN Code Telephone number Fax Number Mobile Number 7. Details of Authorised Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address 9. Telephone No. Designation/Status Permanent Account Number Are you a citizen of India? Yes/No Residential Address Building No/Flat No Name of the Premises/Building Town/City/Village Block/Taluka State 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 ....
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....equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification. 3. For amendment in Non-Core fields, approval of the Proper Officer is not required. 4. Where a change in the constitution of any business results in change of the Permanent Account Number of a registered person, the said person shall be required to apply for fresh registration. 5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time to time, shall be carried out only after online verification through the common portal. 6. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Application Reference Number (ARN) will be generated after successful validation of necessary field. 7. Status of the application can be tracked on the common portal. 8. No fee is payable for submitting application for amendment. 9. Authorised signatory shall not be a minor. Reference Number - > To (Name) (Address) Registration Numb....
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.... if any Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Total Amount of Tax Paid 12. Documents uploaded 13. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name of the Authorised Signatory Designation/Status • • Instructions for filing of Application for Cancellation A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal. The following persons shall digitally sign application for cancellation, as applicable: Constitution of Business Person who can digitally sign the application Proprietorship Partnership Hindu Undivided Family Private Limited Company Public Limited Company Society/ Club/ Trust/ AOP Go....
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....d ex parte on the basis of available records and on merits Place: Date: Signature Designation Jurisdiction Form GST REG- 18 [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration 1. Reference No. of Notice Date of issue 2. GSTIN/UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded 7. I Verification hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/Status Reference No. - To Form GST REG-19 [See rule 22(3)] Name Address GSTINUIN Date Application Reference No. (ARN) Date 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 lia....
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....the date of service of the order of cancellation of registration at the common portal No application for revocation shall be submitted if the registration has been cancelled for the failure 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 payable in respect of the said returns. Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided • Status of the application can be tracked on the common portal. • No fee is payable for filing application for revocation of cancellation. Reference No. - Το GSTIN/UIN (Name of Taxpayer) (Address) Application Reference No. (ARN) Form GST REG-22 [See rule 23(2] Date Date Order for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your application has been examined and the same has been found to be in order. Accordingly, ....
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....as applicable 7B. Center Jurisdiction 8. Reason of liability to obtain Registration under earlier law Registration 9. Existing Registrations Sr. Type of Registration No. 1 TIN Under Value Added Tax 2 Central Sales Tax Registration Number 3 Entry Tax Registration Number 4 Entertainment Tax Registration Number 5 Hotel And Luxury Tax Registration Number 6 Central Excise Registration Number 7 Service Tax Registration Number 8 Corporate Identify Number/Foreign Company Registration 9 Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number 10 Import/Exporter Code Number 11 Registration Under Duty Of Excise On Medicinal And Toiletry Act 12 Others (Please specify) Registration Number Date of Registration 10. Details of Principal Place of Business Building No. /Flat No. Name of the Premises/Building Locality/Village State Latitude Contact Information Office Email Address Mobile Number Floor No Road/Street District PIN Code Longitude Office-Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 10A. Nature of Possession of Premises 10B. Nature of Business Activities ....
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....oaded as per the field values in the form should be auto-populated with provision to upload relevant document against each entry in the list. (Refer instruction) 16. Aadhaar Verification I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network" to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 17. Declaration 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. Name of the Authorised Signatory Designation of Authorised Signatory Place Date Digital Signature/E-Sign 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 ....
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.... Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories. • • Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per Annexure specified. Documents required to be uploaded as evidence are as follows:- Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern - Proprietor Partnership Firm / Limited Liability Partnership - Managing/ Authorised Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) Hindu Undivided Family – Karta - Company - Managing Director or the Authorised Person 2. 3. 4 5 Trust - Managing Trustee Association of Person or Body of Individual -Members of Managing....
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....utive Officer Members of Managing Committee Person In charge Managing/Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Limilted Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge Application is required to be mandatorily digitally signed as per following :- • Sl. No 1. Type of Applicant Digital Signature required Private Limited Company Digital Signature Certificate(DSC) Class 2 and above Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature Certificate class 2 and above e-Signature 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 in....
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....Interest Penalty Others Total Central Tax State Tax UT Tax Integrated Tax Cess Place: Date: Signature Designation Jurisdiction (i) Provisional ID Form GST REG-29 [See rule 24(4)] Application for cancellation of provisional registration Part A (ii) Email ID (iii) Mobile Number 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./ Flat No. Name of Premises/ Part B Floor No. Road/ Street Building City/Town/ Village/Locality Block/Taluka State 3. Reason for Cancellation District PIN 4. Have you issued any tax invoice during GST regime? YES 5. Declaration NO (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 Full Name Designation/Status Place Date Permanent Account Number Signature of Authorised Signatory DD/MM/YYYY Form GST REG-30 [See rule 25] Form for Field Visit Report Center Jurisdiction (Ward/Circle/Zone) Name of the Officer:- > D....