TaxTMI 
TaxTMI 
The Rajasthan Goods and Services Tax Rules, 2017
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....ese rules; "section" means a section of the Act; "Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005); and words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the ....
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.... under section 10 shall comply with the following conditions, namely:- he is neither a casual taxable person nor a non-resident taxable person; (a) (b) (c) (d) (e) (f) (g) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub- rule (1) of rule 3; 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; he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; 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; 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 he shall mention the words "composition taxable person" on every notice or signboard displayed at a prom....
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....itation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from. which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 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:- Category of registered persons Table Sl. Rate of tax No. (1) (2) (3) 1. Manufacturers, other than manufacturers of such o....
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....he applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (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. 4 (2) Where the application submitted under rule 8 is found to be defici....
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....d 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 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. 5 (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 commo....
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....on in FORM GST REG-06 within a period of three working days from the date of submission of the application. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said 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. 6 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 bus....
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....plication 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 registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The temporary registration granted under sub-rule (1) shall be effective from the date of such order of granting registration. 7 (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.....
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....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 Bala 8 (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 affairs of the business, which does not 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 reg....
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....s 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 payment, if any, made against such liability and may furnish, 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 g....
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....ny 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 receipt of the application and communicate the same 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 clarific....
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....ars 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 11 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: Provided that the show cause notice issued in FORM GST REG-27 can be withdrawn by issuing an order 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 verifi....
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....person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48. 12 Bank (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 (Central Act No. 21 of 2000). Form GST CMP-01 [See rule 3(1)] Intimation 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) (ii) (iii) Manufacturers, other than manufacturers of such goods as notified by the Government Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II Any other supplier eligible for composition levy. 6. Financial Year from which composition scheme is opted 7. Jurisdiction 8. Declaration - Centre 2017-18 State I hereby declare that the aforesaid business ....
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.... paid Description Central Tax State 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. Place Date Signature of Authorised Signatory Name Designation Status Form GST CMP-04 [See rule 6(2)(3) ] 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 (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government Suppliers making supplies referred to in clause (b) of paragraph 6 of (ii) Schedule II (iii) Any other supplier eligible for composition levy. 6. Nature of Business 7. Date from which withdrawal from composition scheme is sought 8. Jurisdiction Centre DD State 15 MM YYYY Bach 9. Reasons for withdrawal from composition scheme I 10. 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 c....
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....d 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 vide reference no. dated * filed in response to the show cause notice issued 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 any reply to the show cause notice; or You did not appear on the day fixed for hearing. Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons: Date Place > Form GST REG-01 [See rule 8(1)] Signature Name of Proper Officer Designation Jurisdiction 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....
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....tion Sr. No. Type of Tax Turnover (Rs.) Net Tax Liability (Rs.) (i) (ii) Integrated Tax Central Tax (iii) State Tax (iv) UT Tax (v) Cess Total Payment Details 19 Challan Amount Identification Date Number 12. Are you applying for registration as a SEZ Unit? (i) Select name of SEZ Yes No ☑ (ii) Approval order number and date of order (iii) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No (i) Select name of SEZ Developer (ii) Approval order number and date of order 14. 15. (iii) Designation of approving authority Reason to obtain registration: (i) Crossing the threshold (ii) Inter-State supply (iii) Liability to pay tax as recipient of goods or services u/s 9(3) or 9(4) (iv) Transfer of business which includes change in the ownership of business (if transferee is not a registered entity) (v) Death of the proprietor (if the successor is not a registered entity) (vi) De-merger (viii) Merger /amalgamation of two or more registered persons (ix) Input Service Distributor (x) Person liable to pay tax u/s 9(5) (xi) Taxable person supplying through e- Commerce portal (xii) Volunt....
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....mises 1 (a) Details of Additional Place of Business Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Floor No Road/Street District PIN Code Latitude (b) Contact Information Office Email Longitude Office Telephone number STD Address Mobile Number (c) Nature of premises Own Leased Office Fax Number STD Rented Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory Manufacturing Warehouse/Depot Office/Sale Office EOU/STP/EHTP Import Wholesale Business ☠Retail Business ☠Bonded Warehouse Supplier of services ☠Leasing Business Recipient of goods or ☠services Works Contract Export ப 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. Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Email address Mobile Number Telephone No. with STD. Designation/Status Permanent Account Number Director Id....
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....e: Signature of Authorised Signatory (Name) Designation/Status: Instructions for submission of Application for Registration: 1. 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/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. 4. The following persons can digitally sign the application for new registration:- Constitution of Business Proprietorship Partnership Hindu Undivided Family Private Limited Company Public Limited Company Society/Club/ Trust/ AOP Government Department Public Sec....
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....ly 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 : 27 Bach Trade Name (if applicable): Form No. Form Description Center Jurisdiction State Jurisdiction Filed by : Temporary reference number (TRN), if any: Payment details* : Challan Identification Number : Date : Amount It is a system generated acknowledgement and does not require any signature. * *Applicable only in case of Casual taxable person and Non Resident taxable person Form GST REG-03 [See rule 9(2)] Date- Reference Number: Το Name of ....
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....erefore, your application is hereby rejected in accordance with the provisions of the Act. 30 Signature Name Designation Jurisdiction Soul Form GST REG-06 [See rule 10(1)] Registration Certificate Registration Number: 1. Legal Name 2. Trade Name, if any 3. Constitution of Business 4. Address of Principal Place of Business 5. Date of Liability DD/MM/YYYY 6. Period of Validity From DD/MM/YYYY Το DD/MM/YYYY (Applicable only in case of Non-Resident taxable person or Casual taxable person) 7. Type of Registration 8. Particulars of Approving Authority Centre State Signature Name Designation Office 9. Date of issue of Certificate Note: The registration certificate is required to be prominently displayed at all places of business in the State. 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 20 31 Вал Annexure A Annexure B Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of 1. Photo 2. Photo 3. Photo 4. Photo Name Designa....
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....Email Address Mobile Number Floor No. Road/Street District Longitude PIN Code Office Telephone number Office Fax Number 33 Bank (c) Nature of possession of premises Own Leased Rented Consent Shared Others(specify) 9. Have you obtained any other Yes No registrations under Goods and Services Tax in the same State? 10 If Yes, mention Goods and Services Tax Identification Number 11 IEC (Importer Exporter Code), if 12 applicable Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax Particulars Name First Name Middle Name Last Name Father's Name Photo Date of Birth Mobile Number Telephone No. with STD Designation/Status Permanent Account Number Are you a citizen of India? Residential Address Building No/Flat No DD/MM/YYYY Gender Email address Director Identification Number (if any) Aadhaar Number Yes/No Passport No. (in case of Name of the State Premises/Building 13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Foreigners) Floor No Locality/Village PIN Code Particulars First Name Middle Name Last Name Name Photo....
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.... (e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. Instructions for submission of application for registration as Tax Deductor / Tax Collector. 1. 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. Type of Applicant Digital Signature required No 1. Private Limited Company Public Limited Company Digital Signature Certificate(DSC) class 2....
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....Signatory (as per Permanent Account Number) (vi) Permanent Account Number of the Authorised Signatory (vii) Email Address of the Authorised Signatory (viii) Mobile Number of the Authorised Signatory (+91) Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B Details of Authorised Signatory (should be a resident of India) 1. First Name Photo Gender Designation Date of Birth Father's Name Nationality Middle Name Last Name Male Female / Others DD/MM/YYYY Aadhaar Address of the Authorised signatory. Address line 1 Address Line 2 Address line 3 Period for which From 2. registration is required DD/MM/YYYY Το DD/MM/YYYY Estimated Turnover Estimated Tax Liability (Net) (Rs.) |(Rs.) دیا Intra- Turnover Details Inter-State State Central State Tax Tax UT Tax Integrated Tax Cess 38 5 Address of Non-Resident taxable person in the Country of Origin (In case of business entity - Address of the Office) Address Line 1 Address Line 2 Address Line 3 Country (Drop Down) Zip Code E mail Address Telephone Number Address of Principal Place of Bus....
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.... MICR, IFSC and Branch details including code. Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)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. M Signature of the person competent to sign Name: Designation/Status: (Name of the proprietor/Business Entity) Acceptance as an authorised signatory Acceptance as an authorised signatory |I > hereb....
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.... the Government of that country (iv) Name of the Authorised Signatory (v) Permanent Account Number of the Authorised Signatory (vi) Email Address of the Authorised Signatory (vii) Mobile Number of the Authorised Signatory (+91) Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. 41 7 3 2. Part-B Details of Authorised Signatory (shall be resident of India) 1. First Name Photo Gender Designation Date of Birth Father's Name Nationality Aadhaar, if any Middle Name Last Name Male Female / Others DD/MM/YYYY Address line 1 Address of the Authorised Signatory Address line 2 Address line 3 Date of commencement of the online service DD/MM/YYYY in India. Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3... 4 Jurisdiction Details of Bank Account Account 5 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 inform....
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....ole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Goods and Service Tax Act, 20 All his actions in relation to this business will be binding on me/us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. 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. Place Date: Signature of Authorised Signatory (Name) Designation/Status 43 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 Το DD/MM/YYYY Το DD/MM/YYYY From DD/MM/YYYY Estimated Tax Liability (Net) for the extended period (Rs.) 7. Turnover Details for the extended period (Rs.) Inter- State Intra-State Ce....
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.... of the Authorised Signatory (iv) (v) Email Address of the Authorised Signatory Permanent Account Number of Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 3. Notification Details Notification No. Date 4. Address of the entity in State Building No./Flat No. Name of the Premises/Building City/Town/Village Block/Taluka Latitude State Contact Information Email Address Fax Number 5. Details of Authorised Signatory, if applicable Floor No. Road/Street District Longitude PIN Code Telephone number Mobile Number Particulars Name Photo Name of Father First Name 46 Middle Name Last name Date of Birth DD/MM/YYYY Gender Email address Mobile Number Telephone No. Designation/Status Permanent Account Number Are you a citizen of Yes/No India? Residential Address Building No/Flat No Name of the Premises/Building Town/City/Village Block/Taluka State 6. Bank Account Details (add more if required) Account Number IFSC Branch Address 7. Director Identification Number (if any). Aadhaar Number Passport No. (in case of foreigners) ....
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....n of application for amendment 1. Application for amendment shall be submitted online. 2. Changes relating to Name of Business, Principal Place of Business, additional place(s) of business and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration, are core fields which shall 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 b....
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....f cancellation of registration. Description Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Value of Stock Central (Rs.) Tax State Tax UT Tax Integrated Tax Cess Inputs Inputs contained in semi-finished goods Inputs contained in finished goods Capital Goods/Plant and machinery Total 11. Details of tax paid, if any Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Sr. No. Debit Entry No. 1. 2. Sub-Total Payment from ITC Ledger Central Tax State Tax UT Tax Integrated Tax Cess 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 51 Signature of Authorised Signatory Name of the Authorised Signatory Designation Status Fant • 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....
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....y directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY_at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Date: Signature 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 53 Frank 7. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/Status Form GST REG-19 [See rule 22(3)] Reference No. - Date To Name Address GSTIN/UIN Application Reference No. (ARN) Order for Cancellation of Registration Date This ....
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.... Signature of Authorised Signatory Place Date Full Name (first name, middle, surname) Designation/Status Instructions for submission of application for revocation of cancellation of registration A person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration, within thirty days from 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. - To GSTIN/UIN (Name of ....
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....the provisions of the Act. 58 Bouch Form GST REG-26 [See rule 24(2)] Application for Enrolment of Existing Taxpayer Taxpayer Details 1. Provisional ID 2. Legal Name (As per Permanent Account Number) 3. Legal Name (As per State/ Center) 4. Trade Name, if any 5. Permanent Account Number of the Business 6. Constitution 7. State 7A Sector, Circle, Ward, etc. as applicable 7B. Center Jurisdiction 8. Reason of liability to obtain Registration under earlier law Registration 9. Existing Registrations Sr. Type of Registration Registration Number Date of Registration No. TIN Under Value Added Tax 2 Central Sales Tax Registration Number 3 Entry Tax Registration Number 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 Import/Exporter Code Number Registration Under Duty Of Excise On 10 11 Medicinal And Toiletry Act 12 Others (Please specify) 10. Details of Principal Plac....
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....ile Number Email Address Telephone Number Identity Information Designation Permanent Account Number Are you a citizen of India? Residential Address Building No/Flat No Name of the Premises/Building Locality/Village State Add More List of Documents Uploaded Director Identification Number Aadhaar Number Passport Number Floor No Road/Street District PIN Code A customized list of documents required to be uploaded 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) 61 Back 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 kn....
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....ail address and Mobile Number would be filled as contact information of the Primary Authorised Signatory. E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first login. • Taxpayer shall require to fill the information required in the application form related details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories. Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled. • • Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per Annexure specified. Documents required to be uploaded as evidence are as follows:- Photographs wherever specified in the Application Form (maximum 10) Proprieta....
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....tnership Hindu Undivided Family Private Limited Company Public Limited Company Society/Club/ Trust/ AOP Government Department Public Sector Undertaking Unlimited Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others Person who can digitally sign the application Proprietor 1 Managing Authorised Partners Karta Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Members of Managing Committee Person In charge Managing Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge • Sl. No 1. Application is required to be mandatorily digitally signed as per following :- Digital Signature required Type of Applicant Private Limited Company ....
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....r cancellation of provisional registration Part A (iii) Mobile Number 66 99 Cess 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./ Flat Part B No. Name of Premises/ Building City/Town/ Village/Locality Block/Taluka State 3. Reason for Cancellation Floor No. Road/Street District PIN 4. Have you issued any tax invoice during GST regime? 5. Declaration YES NO 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 Permanent Account Number Signature of Authorised Signatory Date DD/MM/YYYY Form GST REG-30 [See rule 25] Form for Field Visit Report Center 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:- Input Sr. No. Particulars 1. Date of Visit 2. Time of Visit 67 Saut 3. Lo....