AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
The Uttar Pradesh Goods and Services Tax Rules, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....Economic Zones Act, 2005 (28 of 2005); (e) 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 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 a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f 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; (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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 of this Chapter half per cent. Chapter III....
X X X X Extracts X X X X
X X X X Extracts X X X X
....b-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fficer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. (2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). 17. Assignment of Unique Identity Number to certain special entities.- (1) Every person r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification thro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent 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 emai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ration 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-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf: Provided that a registered person registered under....
X X X X Extracts X X X X
X X X X Extracts X X X X
....for composition levy. 6. Financial Year from which composition scheme is opted 2017-18 7. Jurisdiction 8. Declaration - Centre State 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 14 14 1. GSTIN 2. Legal name Form GST CMP -02 [See rule 3(2)] Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act) 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 (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 State I hereby declare that the aforesaid business shall abide by the con....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed 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. 18 18 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 Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: - 1 2 3 You are hereby directed to furnish a reply to this notice within fifteen 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 19 19 Signature Name of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gal 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. Trade Name, if any 2. Constitution of Business (Please Select the Appropriate) (i) Proprietorship (ii) Partnership (iii) Hindu Undivided Family ☠(iv) Private Limited Company (v) Public Limited Company ☠(vi) Society/Club/Trust/Association of Persons (vii) Government Department ☠(viii) Public Sector Undertaking (ix) Unlimited Company ☠(x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xiii) Foreign Limited Partnership Liability ☠(xiv) Foreign Company Registered (in India) (xv) Others (Please specify) 3. 4. Name of the State Jurisdiction State District Centre Sector, Circle, Ward, Unit, etc. 22 22 ☠☠others (specify) 5. Option for Composition Yes....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gistration 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 Shops and Establishment Act Temporary ID, if any Others (Please specify) 16. (a) Address of Principal Place of Business Building No./Flat No. portal (xii) Voluntary Basis (xiii) Persons supplying goods and/or services on behalf of other taxable person(s) (xiv) Others (Not covered above) - Specify Name of the Premises/Building Floor No. Road/Street 24 City/Town/Locality/Village Taluka/Block State Latitude (b) Contact Information Office Email Address Mobile Number (c) Nature of premises Own Leased Rented District PIN Code Longitude Office Telephone number STD Office Fax Number STD Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory/Manufacturing ☠Wholesale Business ☠Warehouse/Depot ☠Bonded Warehouse Office/Sale Office ☠Leasing Business EOU/STP/EHTP ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Name Photo First Name Middle Name Last Name 27 Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status Permanent Account Number Are you a citizen of Yes/No India? Email address Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Residential Address in India Building No/Flat No Name of the Floor No Road/Street Premises/Building Block/Taluka City/Town/Locality/Village State District PIN Code 23. Enrolment ID, if available Details of Authorised Representative Provide following details, if enrolment ID is not available Permanent Account Number Aadhaar, if Permanent Account Number is not available Name of Person Designation Status Mobile Number Email address Telephone No. with STD First Name Middle Name Last Name 28 FAX No. with STD 24. 25. State Specific Information Profession Tax Enrolment Code (EC) No. Profession Tax Registration Certificate (RC) No. State Excise License No. and the name of the person in whose name Excise License is held (a) (b) (c) (d) (e) Field 1 Field 2 Field n Document Upload A customized list of documents required to be uploaded (refer rule 8) as per the field values in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. (d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. (e) If the principal place of business is located in a Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. Bank Account 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 30 5 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 Pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tors Managing/Whole-time Directors Members of Managing Committee Person In charge Managing/Whole-time Director Managing/ Whole-time Director Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge 5. Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person. 6. State specific information are relevant for the concerned State only. 7. Application filed by undermentioned persons shall be signed digitally:- Sr. No Type of Applicant 32 32 Type of Signature required Sr. No Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Type of Signature required Digital Signature Certificate (DSC)- Class-2 and above. Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified 8. All information related to Permane....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reasons: 1. 2. 3. ☠You are directed to submit your reply by (DD/MM/YYYY) ☠*You are hereby directed to appear before the undersigned on (HH:MM) (DD/MM/YYYY) at If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice / reminder will be issued in this matter Signature Name of the Proper Officer: Designation: Jurisdiction: *Not applicable for New Registration Application 35 Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for > 1. Notice details Reference No. Date 2. Application details Reference No Date 3. GSTIN, if applicable 4. Name of Business (Legal) 5. Trade name, if any 6. Address 7. Whether any modification in the application for registration or fields is required.- Yes ☠No (Tick one) 8. Additional Information 9. List of Documents uploaded 10. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name Designation/Status: Note:- 1. For new registration, original registration applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tate Name Designation/Status Resident of State Name Designation/Status Resident of State 10 41 Form GST REG-07 [See rule 12(1)] Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) State/UT- District - Part-A (i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/Tax Deduction and Collection Account Number) (ii) Permanent Account Number (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available) (iv) Email Address (v) Mobile Number Note Information submitted above is subject to online verification before proceeding to fill up Part-B. - Part-B 1 Trade Name, if any 2 Constitution of Business (Please Select the Appropriate) (i) Proprietorship ☠(ii) Partnership (iii) Hindu Undivided Family ☠(iv) Private Limited Company (v) Public Limited Company ☠(vi) Society/Club/Trust/Association of Persons (vii) Government Department ☠(viii) Public Sector Undertaking (ix) Unlimited Co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 44 15. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom 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 the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Rec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or registration. 8. Authorised shall not be a minor. 46 46 Reference No To Name: Address: Application Reference No. (ARN) (Reply) Form GST REG-08 [See rule 12(3) ] Date: Date: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number dated ...... for cancellation of registration under the Act. Whereas no reply to show cause notice has been filed; or Whereas on the day fixed for hearing you did not appear; or Whereas your reply to the notice to show cause and submissions made at the time of hearing have been examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following reason(s). 1. 2. The effective date of cancellation of registration is >. You are directed to pay the amounts mentioned below on or before ----- (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. (This order is also available on your dashboard). Head Tax Interest Penalty Others Total Integrated tax Central tax State tax UT Tax Cess 47 Signature Name Designation Jurisdiction 1. Form GST REG-09 [Se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) 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 copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above- A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. Proof of Non-resident taxable person: Scanned copy of the passport of the Non-resident taxable person with VISA details. In 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rustees etc. in case the business declares a person as Authorised Signatory. 5. The application filed by the under-mentioned persons shall be signed digitally:- Sr. No Type of Applicant Private Limited Company Public Limited Company 1. Digital Signature required Digital Signature Certificate (DSC) class 2 and above Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature Certificate class 2 and above e-Signature or as may be notified 6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Acknowledgment Receipt Number will be generated after successful validation of all filled up information. 7. Status of the application filed online can be tracked on the common portal. 8. No fee is payable for filing application for registration 9. Authorised signatory shall be an Indian national and shall not be a minor. 51 Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. Proof of: Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter. Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India 53 3 4 Scanned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India Bank Account Related Proof: Scanned copy of the 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. Authorisation Form:- 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s under: Details of person to whom temporary registration granted Name and Legal Name, if applicable 1. Gender 2. Father's Name 3. Date of Birth 4. Address 5. the Person of Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street Town/City/Locality/ Village Block Taluka District State PIN Code Permanent Account Number of the person, if 6. available Mobile No. 7. Email Address 8. Other ID, if any 9. (Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other) Reasons for temporary registration 10. Effective date of registration / temporary ID 11. 56 Male/Female/Other DD/MM/YYYY Registration No. / Temporary ID 12. (Upload of Seizure Memo / Detention Memo / Any other supporting documents) > Signature Place Date: >: Designation/ Jurisdiction: Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. 552 57 7. Form GST REG-13 [See rule 17(1)] Application/Form for grant of Unique Identity Number to UN Bodies / Embassies / others State- PART A District - (i) Name of the Entity (ii) Permanent Account Number of entity, if any (applicable in case of any other person notified) (iii) Name of the Authorised Signatory (iv) Perman....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... • Application shall be filed through common portal or registration can be granted suo-moto by proper officer. The application filed on the common portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorised by the concerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. 60 60 Form GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered persons) 1. GSTIN/UIN 2. Name of Business 3. Type of registration 4. Amendment summary Sr. No Field Name Effective (DD/MM/YYYY) Date Reasons(s) 5. List of documents uploaded (a) (b) (c) 6. 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: 61 Instructions for submission of application for amendment 1. Application for amendment shall be submitted online. 2. Changes relating to - Name of Business, Principal Place of Bu....
X X X X Extracts X X X X
X X X X Extracts X X X X
..../ demerger, sale, lease or otherwise disposed of etc. Change in constitution of business leading to change in Permanent Account Number O Death of Sole Proprietor Others (specify) 7. (i) In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc. Goods and Services Tax Identification Number (ii) (a) Name (Legal) (b) Trade name, if any (111) Address of Principal Building No./ Flat No. Floor No. Place of Business Name of Premises/ Building City/Town/Village Block/Taluka 19 64 Road/Street District Latitude State Mobile (with country code) email Longitude PIN Code Telephone Fax Number 8. Date from which registration is to be cancelled. 9 Particulars of last Return Filed (i) Tax period (ii) (iii) Date 10. Application Reference Number Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. Inputs Description 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 Stock (Rs.) Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Central Tax State Tax U....
X X X X Extracts X X X X
X X X X Extracts X X X X
....acked on the common portal. No fee is payable for filing application for cancellation. • After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act. • The registered person may also update his contact address and update his mobile number and e mail address. 66 66 Reference No. - To Registration 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 ☠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 Place: Date: 67 Signature Designation....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Registration 1. GSTIN (cancelled) 2. Legal Name 3. Trade Name, if any 4. Address (Principal place of business) 5. Cancellation Order No. 6 Reason for cancellation 7 Details of last return filed Period of Return Application Reference Number 8 Reasons for revocation of cancellation 9 Upload Documents 10. Verification Date- - Date of filing DD/MM/YYYY 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. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date • • 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 retu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Date 74 Name Designation/Status तर पà¥à¤°à¤¦à¥‡à¤¶ सरका Government of Uttar Pradesh Form GST REG-25 [See rule 24(1)] Certificate of Provisional Registration 1. Provisional ID 2. Permanent Account Number 3. Legal Name 4. Trade Name 5. Registration Details under Existing Law (a) (b) (c) Date Act Registration Number Place This is a Certificate of Provisional Registration issued under the provisions of the Act. 75 15 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 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 No. 1 TIN Under Value Added Tax 2 Central Sales Tax Registration Number 3 Entry Tax Registration Num....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t Number Are you a citizen of India? Residential Address Building No/Flat No Director Identification Number Aadhaar Number Passport Number Name of the Premises/Building Locality/Village State 15. Details of Primary Authorised Signatory Name Name of Father/Husband Date of Birth Mobile Number Telephone Number Floor No Road/Street District PIN Code DD/MM/ YYYY Gender Identity Information Designation Permanent Account Number Are you a citizen of India? Email Address Director Identification Number Aadhaar Number Passport Number 78 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 inform....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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/Board of Trustees etc. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion electronic signature shall be required. electronically sign application for enrolment:- Constitution of Business Following person can Person who can digitally sign the application Proprietor Managing Authorised Partners Proprietorship Partnership Hindu Undivided Family Karta Private Limited Company Public Limited Company Society/Club/ Trust/ AOP 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 81 84 Government Department Public Sector Undertaking Unlimited Company Limilted Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others 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 Application is required to be mandatorily digital....