TaxTMI 
TaxTMI 
TaxTMI 
The West Bengal Goods and Services Tax Rules, 2017.
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....efined in the Ordinance shall have the meanings respectively assigned to them in the Ordinance. 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 ....
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.... his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; (e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year; (f) he shall mention the words "composition taxable person, not eligible to collect tax on supplies" at the top of the bill of supply issued by him; and (g) he shall mention the words "composition taxable person" on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. (2) The registered person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Ordinance and these rules. 6. Validity of composition levy.- (1)....
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....ssed 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 registration.-(1) Every person, ....
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....the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applica....
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....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 Ordinance. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each o....
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....ub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. (2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance ....
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....ion granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). 17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Ident....
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....riod of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provid....
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....ting 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 Ordinance, 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 registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period spec....
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.... 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 Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either....
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....ting laws, who is not liable to be registered under the Ordinance 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, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signatu....
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.... name, if any 4. Address of Principal Place of Business 5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 6. Financial Year from which composition scheme is opted 7. Jurisdiction 8. Declaration - Centre 2017-18 State [PART I I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10. 9. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation Status PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Form GST CMP-02 [See rule 3(2)] Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Category of Registered Person . (i) Ma....
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....vernment (v) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (vi) Any other supplier eligible for composition levy. 6. Nature of Business 15 7. Date from which withdrawal from composition scheme is sought 8. Jurisdiction DD MM YYYY Centre State 9. Reasons for withdrawal from composition scheme 10. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation Status Note - Stock statement may be furnished separately for availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01. 16 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 [PART I Reference No. > To GSTIN Name Address Form GST CMP- 05 [See rule 6(4)] > Notice for denial of option to pay tax under section 10 Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Ordinance. I th....
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....tax under composition scheme is hereby denied with effect from > for the following reasons: Date Place > Signature Name of Proper Officer Designation PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 19 Jurisdiction Form GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) Part -A State/UT District â–¼ â–¼ (i) Legal Name of the Business: (As mentioned in Permanent Account Number) (ii) Permanent Account Number: (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Email Address : (iv) Mobile Number: Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address. Part -B 1. Tr....
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....s 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) Yes ☠No ☠No Yes (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 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 21 (v) Death of the proprietor (if the successor is not a registered entity) (vi) De-merger (vii) Change in constitution of business 15. Indicate existing registrations wherever applicable Registration number under Value Added Tax Central Sales Tax Registration Number Entry Tax Registration Number Entertainment Tax Registration Number Hotel and Luxury Tax Registration Number Central Excise Registration Number Service Tax Registration Number Corporate Identify Number/Foreign Company Registration Number Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number Importer/Exporter Code Number Registration number under Medicinal and Toilet Preparations (Excise Duties) Act Registration number under Sho....
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....e/Sale Office ã… EOU/STP/EHTP Import Leasing Business Works Contract Others (specify) ã… Supplier of services Recipient of goods or services Export ☠☠☠☠☠23 21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Particulars Name Photo Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status Permanent Account Number First Name DD/MM/YYYY Are you a citizen of India? Yes/No Residential Address Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Middle Name Last Name Gender Email address Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code Country (in case of foreigner only) ZIP code 24 24 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 22. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars Name Photo Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status Permanent Account Number First Name Middle Name Last....
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.... Persons or Body of Individuals -Members of Managing Committee (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted) (g) Local Authority - Chief Executive Officer or his equivalent (h) Statutory Body - Chief Executive Officer or his equivalent (i) Others Person in Charge - Constitution of Business: Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Persons or Body of Individuals, Local Authority, Statutory Body and Others etc. Proof of Principal Place of Business: (a) For Own premises - Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the....
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....t 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. 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. 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 Person who can digitally sign the application Proprietor Managing/Authorised Partners Hindu Undivided Family Private Limited Company Karta Managing/Whole-time Directors 5. 6. 7. Public Limited Company Society/Club/ Trust/AOP Government Department Public Sector Undertaking Unlimited Company Limited Liability Partnership Lo....
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....e 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. 30 30 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 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 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 [PART I PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 31 Reference Number: To Name of the Applicant: Form GST REG-03 [See rule 9(2)] Date- Address: GSTIN (if available): Application Reference No. (ARN): Notice for Seeking Ad....
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....e Ordinance. Name Designation: Jurisdiction: Signature =4 34 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 [PART I Registration Number: सतà¥à¤¯à¤®à¥‡à¤µ जयते Form GST REG-06 [See rule 10(1)] Registration Certificate 1. Legal Name 2. Trade Name, if any 3. Constitution of Business 4. Address of Principal Place of Business 5. Date of Liability 6. Period of Validity (Applicable only in case of DD/MM/YYYY From DD/MM/YYYY To DD/MM/YYYY 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. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 35 Annexure A Details of Additional Places of Business सतà¥à¤¯à¤®à¥‡à¤µ जयते Goods and Services Tax Identification Number Legal Name Trade Name, if any Total Number of Additional Places of Business in the State Sr. No. 1 2 3 Adress 36 36 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Annexure B....
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....TRAORDINARY, JUNE 21, 2017 39 8. (a) Address of principal place of business Floor No. Building No./Flat No. Name of the Premises/Building City/Town/Locality/Village Block/Taluka Latitude State (b) Contact Information Office Email Address Mobile Number (c) Nature of possession of premises Own 9. Road/Street District Longitude PIN Code Office Telephone number Office Fax Number Leased Rented Consent Shared Others(specify) Yes No Have you obtained any other 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), 12 Particulars if 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 Email address Middle Name Last Name Gender Telephone No. with STD Designation/Status 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 40 Building No/Flat No THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Name of the Premises/Building State 13. Detail....
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....eement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. (e) If the principal place of business is located in 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. No Type of Ap....
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....if any (iii) Passport number, if Permanent Account Number is not available (iv) Tax identification number or unique number on the basis of which theentity is identified by the Government of that country (v) Name of the Authorised 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) [PART I 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 Middle Name Gender Designation Date of Birth Father's Name Nationality Aadhaar Address of the Authorised signatory. Last Name Male/Female / Others DD/MM/YYYY Address line 1 Address Line 2 Address line 3 2. Period for which From To registration is required DD/MM/YYYY DD/MM/YYYY PART I 3. Turnover Details THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Estimated Turnover (Rs.) Intra- State Estimated Tax Liability (Net) (Rs.) Central State UT Tax Integrated Cess Inter-State Tax Tax Tax 4. Address of Non-Resident taxable perso....
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....count related proof: Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code. Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy 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 Ordinance. All his actions in relation to this business will be binding on me/ ....
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....a person in India, other than a registered person. Part -A State/UT- District - (i) Legal Name of the person (ii) Permanent Account Number of the person, if any (iii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (iv) Name of the Authorised Signatory (v) Permanent Account Number of the Authorised Signatory (vi) Email Address of the Authorised Signatory Mobile Number of the Authorised Signatory (+91) (vii) 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 (shall be resident of India) 1. First Name Photo Gender Designation Middle Name Date of Birth Father's Name Nationality Aadhaar, if any Address of the Authorised Signatory Last Name Male/Female / Others DD/MM/YYYY Address line 1 Address line 2 Address line 3 DD/MM/YYYY 2. Date of commencement of the online service in India. 3. Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3... 4. Jurisdiction Center PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 5. Details of Bank Accoun....
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....rm:- For 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) I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/us. Signatures of the persons who is in charge. Full Name S. No. 1. Designation/Status Signature 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. (Name) Date: Designation/Status Signature of Authorised Signatory Place PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 51 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. Addr....
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....17 53 Form GST REG-13 [See rule 17(1)] Application/Form for grant of Unique Identity Number to UN Bodies / Embassies / others (i) Name of the Entity (ii) State/Union Territory- PART A Permanent Account Number of entity, if any (applicable in case of any other person notified) District - (iii) Name of the Authorised Signatory (iv) Permanent Account Number of Authorised Signatory (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body O Embassy O Other Person 2. Country 3. Notification Details 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 Notification No. Date Floor No. Road/Street District Longitude PIN Code Telephone number Mobile Number 5. 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 Telephone No. Designation/Status Director Identification Number (if any) Permanent Account Number Aadhaar Number 54 54 THE KOLKATA GAZETTE, EXTRAORDINAR....
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....solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place: Date: Signature Name of Authorised Signatory Designation Status: 56 56 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Instructions for submission of application for amendment [PART I 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. 5. 6. 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. Any change in the mobile number or the e-mail address of authorised signatory as....
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....ct Longitude PIN Code Telephone Fax Number PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 59 8. Date from which registration is to be cancelled. 9 Particulars of last Return Filed (i) Tax period (ii) Application Reference Number (iii) Date 10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. Description 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 Value of Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Stock Central (Rs.) Tax State Tax UT Tax Integrated Cess Tax Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Cess Tax 1. 2. Sub-Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Cess Tax 1. 2. Total Amount of Tax Paid 12. Documents uploaded 13. Verification Sub-Total 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 Nam....
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....ration Number (GSTIN/UIN) (Name) (Address) Form GST REG -17 [See rule 22(1)] > Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: - 1 2 3 Place: Date: ☠You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM 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 Signature Designation Jurisdiction 62 64 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Form GST REG -18 [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration 1. Reference No. of Notice 2. GSTIN/UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded Date of issue [PART I 7. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct....
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....led Period of Return Application Reference Number Date - Date of filing DD/MM/YYYY 8 Reasons for revocation of cancellation 9 Upload Documents 10. Verification Reasons in brief. (Detailed reasoning can be filed as an attachment) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory 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. ☠An....
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....est of my/our knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/Status PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 69 1. Provisional ID 2. Permanent Account Number 3. Legal Name 4. Trade Name 5. सतà¥à¤¯à¤®à¥‡à¤µ जयते Form GST REG-25 [See rule 24(1)] Certificate of Provisional Registration Registration Details under Existing Law Act (a) (b) (c) Date Registration Number Place This is a Certificate of Provisional Registration issued under the provisions of the Ordinance. 70 70 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Taxpayer Details 1. Provisional ID Form GST REG-26 [See rule 24(2)] Application for Enrolment of Existing Taxpayer 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 Registration under earlier law 9. Existing Registrations Sr. Type of Registration No. 1 TIN Under Value Added Tax 2 Central Sale....
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....ng Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Name Name of Father/Husband Date of DD/MM/YYYY Gender Birth Mobile Number Email Address Telephone Number Identity Information Designation Permanent Director Identification Number Aadhaar Number Account Number Are you a citizen of India? Passport Number Residential Address Building No/Flat No Name of the Premises/Building Locality/Village Floor No Road/Street District State 15. Details of Primary Authorised Signatory PIN Code Name Name of Father/Husband Date of DD/MM/YYYY Gender Birth Mobile Number Email Address Telephone Number Identity Information Designation Director Identification Number Permanent Account Number Aadhaar Number Are you a citizen of India? Passport Number PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 73 Residential Address Building No/Flat No Name of the Premises/Building Locality/Village State Add More List of Documents Uploaded 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 entr....
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.... of Trustees etc. S. No. 1. 2. Full Name Designation/Status Signature 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. Date Place Signature of Authorised Signatory Designation/Status Instructions for filing online form Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax Department for log in on the GST Portal. Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email 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 additio....
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.... first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern - containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified. After submitting information electronic signature shall be required. Following person can electronically sign application for enrolment:- 76 16 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 [PART I Constitution of Business Proprietorship Partnership Hindu Undivided Family Private Limited Company Public Limited Company Society/ Club/ Trust/AOP Government Department Public Sector Undertaking Unlimited Company Limilted Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others Person who can digitally sign the application Proprietor 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 Ex....
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....ence No. - To Name Form GST REG-28 [See rule 24(3)] Designation Jurisdiction 80 80 (i) Provisional ID (ii) Email ID (iii) Mobile Number THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Form GST REG-29 [See rule 24(4)] Application for cancellation of provisional registration Part A Part B 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./ Flat No. Name of Premises/ Building City/Town/ Village/Locality Block/Taluka State Floor No. Road/ Street District PIN 3. Reason for Cancellation 4. Have you issued any tax invoice during GST regime? YES 5. Declaration (i) NO 6. I , being of do hereby declare that I am not liable to registration under the provisions of the Ordinance. 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 DD/MM/YYYY Signature of Authorised Signatory [PART I PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 81 Form GST REG-30 [See rule 25] Form for Field Visit Report Center Jurisdiction (Ward/Circle/Zone) Name of....