TaxTMI 
TaxTMI 
The West Bengal Goods and Services Tax Rules, 2017.
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....expressions used herein but not defined and defined 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 th....
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....ade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-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 ....
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....f 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:- 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 ....
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....litation 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. (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....
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....r. (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. (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 ....
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....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. 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 Ac....
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....ficer finds that a person liable to registration under the Ordinance 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 registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the veri....
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.... 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 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....
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....n 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 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 GS....
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....ORM 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 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 per....
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....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 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. ....
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....isions of the Information Technology Act, 2000 (21 of 2000). ============= Document 112 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 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) 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 ....
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....nd 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 1. GSTIN 2. Legal name 3. Trade name, if any THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Form GST CMP-04 [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy 4. Address of Principal Place of business 5. Category of Registered Person (iv) Manufacturers, other than manufacturers of such goods as may be notified by the Government (v) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (vi) Any other supplier eligible for composition levy. 6. Nature of Business 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 separate....
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....o your reply dated reference no. 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 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 > 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 retr....
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.... selected 'Yes' in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration Sr. Turnover (Rs.) Net Tax Liability (Rs.) Type of Tax No. (i) Integrated Tax (ii) Central Tax (iii) State Tax (iv) UT Tax (v) Cess Total Payment Details Challan Identification Number Date Amount 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 13. Are you applying for registration as a SEZ Developer? (i) Select name of SEZ Developer (ii) Approval order number and date of order (iii) Designation of approving authority 14. 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) 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 ....
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.... ☠☠[PART I Retail Business Supplier of services Recipient of goods or services Export HSN Code (Four digit) HSN Code (Four digit) (ii) (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. Floor No. Name of the Premises/Building City/Town/Locality/Village Road/Street District ☠☠☠☠PART I Taluka/Block State Latitude (b) Contact Information THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Office Email Address Mobile Number (c) Nature of premises Own Leased PIN Code Longitude Office Telephone number STD Office Fax Number STD Rented Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Retail Business Factory/Manufacturing Wholesale Business Warehouse/Depot Bonded Warehouse Office/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....
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....as 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. 27. Verification (by authorised signatory) 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 Name of Authorised Signatory.. Designation/Status.. 26 26 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 [PART I List of documents to be uploaded:- 1. 2. 3. 4 S Photographs (wherever specified in the Application Form) (a) Proprietary Concern - Proprietor (b) Partnership Firm / Limited Liability Partnership - Managing/Authorised/Designated Partners (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted) (c) Hindu Undivided Family - Karta (d) Company - Managing Director or the Authorised Person (e) Trust - Managing Trustee (f) Association of Persons or Body of Individuals -Members of Managing Committee (personal details of all ....
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....Board of Trustees etc.) PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 27 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/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: 28 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Instructions for submission of Application for Registration. [PART I 1. 2. 3. Enter name of person as recorded on Permanent Account Number of the....
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....icant 2. Other than above Type of Signature required Digital Signature Certificate class 2 and above e-Signature or 29 8. 9. any other mode as may be notified All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment. 10. No fee is payable for filing application for registration. 11. Authorised signatory shall not be a minor. 12. Any 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 de....
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....gistration or fields is required.- Yes No (Tick one) 8. Additional Information 9. List of Documents uploaded 10. Verification I [PART 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:- 1. For new registration, original registration application will be available in editable mode if option 'Yes' is selected in item 7. 2. For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option 'Yes' is selected in item 7. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 33 Reference Number: To Name of the Applicant: Address: GSTIN (if available): Form GST REG-05 [See rule 9(4)] Date- Order of Rejection of Application for dated----. The reply has been examined and the same has not This has reference to your reply filed vide ARN been found to be satisfactory for the following reasons: 1. 2. 3. . Therefore, your application is rejected in accordance with the provisions of the Ordinance. ....
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....r at source (u/s 51) or Tax Collector at source (u/s 52) State/UT- Part -A (i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduction and Collection Account Number) (ii) Permanent Account Number District - (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available) (iv) Email Address (v) Mobile Number Note Information submitted above is subject to online verification before proceeding to fill up Part-B. - 1 Trade Name, if any Part-B 2 Constitution of Business (Please Select the Appropriate) (i) Proprietorship (iii) Hindu Undivided Family (v) Public Limited Company (vii) Government Department (ix) Unlimited Company (xi) Local Authority (xiii) Foreign Limited Liability Partnership (xv) Others (Please specify) (ii) Partnership (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons (viii) Public Sector Undertaking (x) Limited Liability Partnership (xii) Statutory Body (x....
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....f Aadhar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. PART I 15. THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Verification 41 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) Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory Designation List of documents to be uploaded (not applicable to a department or establishment of the Central Government or State Government or Local Authority or Governmental agencies):- Proof of Principal Place of Business : (a) For Own premises - Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of t....
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....nd Acknowledgment Receipt Number will be generated after successful validation of all the filled information. 6. Status of the application filed online can be tracked on the Common portal. 7. No fee is payable for filing application for registration. 8. Authorised shall not be a minor. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 43 Reference No To Form GST REG-08 [See rule 12(3)] Date: Name: Address: Application Reference No. (ARN) (Reply) Date: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number registration under the Ordinance. ☠☠Whereas no reply to show cause notice has been filed; or Whereas on the day fixed for hearing you did not appear; or dated for cancellation of Whereas your reply to the notice to show cause and submissions made at the time of hearing have been examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following reason(s). 1. 2. The effective date of cancellation of registration is >. (date) failing which the amount will be You are directed to p....
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....in India Type of account Account Number Bank Name 7. Documents Uploaded Branch Address IFSC 45 8. 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. Place: Date: Signature Name of Authorised Signatory Designation: 46 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 [PART I Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. 2. 3. 4. 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 ....
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....I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Instructions for submission of application for registration as Non-Resident Taxable Person. 47 1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport. 2. 3. 4. 5. The applicant shall apply at least Five days prior to commencement of the business at the common portal. The applicant needs to provide Email Id and Mobile Number for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners / Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. The application filed by the under-mentioned persons shall be signed digitally:- Sr. No Type of Applicant Digital Signature required 6. 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other ....
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.... and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, 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 in taxable territory and deposit the same with Government of India. Place: Date: Signature Name of Authorised Signatory: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business in India: (a) For Own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises - A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premise....
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....iability (Net) for the extended period (Rs.) Inter-State Intra-State 8. Payment details Date CIN 9. Central State UT Integrated Tax Tax Tax Tax BRN Amount Cess 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. Place: Date: Signature Name of Authorised Signatory: Designation/Status: Instructions for submission of application for extension of validity 1. The application can be filed online before the expiry of the period of validity. 2. The application can only be filed when advance payment is made. 3. After successful filing, Application Reference Number will be generated which can be used to track the status of the application. 52 Reference Number THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 To (Name): (Address): Temporary Registration Number Form GST REG-12 [See rule 16(1)] Date: [PART I Order of Grant of Temporary Registration/ Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Ordinance, and therefore, you are hereb....
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.... India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Name of the Premises/Building Town/City/Village Block/Taluka State Floor No Road/Street District PIN Code 6. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name [PART I 7. 8. Branch Address Documents Uploaded The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorising the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant (UN Body/Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number generated and allotted to respective UN Body/ Embassy etc. 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 conceale....
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....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. 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. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 57 Reference Number - > To (Name) (Address) Registration Number (GSTIN / UIN) Form GST REG-15 [See rule 19(1)] - Date DD/MM/YYYY Application Reference No. (ARN) - Dated DD/MM/YYYY Order of Amendment This has reference to your application number------ dated - regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashboard for download. Date Place Name Des....
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....ification 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 Name of the Authorised Signatory Designation/Status 60 60 • THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Instructions for filing of Application for Cancellation [PART I 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 Proprietorship Person who can digitally sign the application Proprietor Partnership 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 Managing Authorised Partners Karta Managi....
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....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 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 63 Reference No. - To Name Address GSTIN/UIN Application Reference No. (ARN) Form GST REG -19 [See rule 22(3)] 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 1. Date Date Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 2. The effective date of c....
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....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 ã…ã… Status of the application can be tracked on the common portal. No fee is payable for filing application for revocation of cancellation. 66 66 Reference No. - To GSTIN/UIN (Name of Taxpayer) (Address) THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 21, 2017 Application Reference No. (ARN) Form GST REG -22 [See rule 23(2)] Date Date [PART I Order for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY for revocation of ca....
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....nance. 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 Sales Tax Registration Number 3 Entry Tax Registration Number 4 Entertainment Tax Registration Number Hotel And Luxury Tax Registration Number 6 Central Excise Registration Number 7 Service Tax Registration Number Corporate Identify Number/Foreign Company Registration 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) [PART I Registration Number Date of Registration....
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....ty/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 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 a....
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....or 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 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/Boar....
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....horisation 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 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 Executi....
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....RDINARY, 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 the Officer:- > Date of Submission of Report:- Name of the taxable person GSTIN/UIN - Task Assigned by:- Da....