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Uttarakhand Goods and Services Tax Rules, 2017
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....d Services Tax Act, 2017 (06 of 2017): “FORM†means a Form appended to these rules; (c) "section" means a section of the Act; (d) "Special Economic Zone†shall have the same meaning as assigned to it in clause (z a) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005): (e) words and expressions used herein but not defined and defined in the Act shall have the 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 OT Aniline Act Amendment GST Rules(Hin& Eng)122-06-2017) Page 14 of 29 Commissioner, prior to the appointed day, but not later than thirty days after the said clay, 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 appo....
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....trictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person: DT Andnew Act Amendment/GST Rulest Hrn& Eng)22-(-2:117) Page 15 of 29 (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule }; (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 sup....
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....om an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the 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 alf 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 co....
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.... shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. DT. Anuknew Act Amendment GST Rules Hin&Eng)(22-06-2017) Page 18 of 29 (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 ....
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.... a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the conumon portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:- (a) two characters for the State code: (b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number; (c) two characters for the entity code; and (d) one checksum character. (2) The registration shall be effective from the date on which the person becomes fiable 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 Act. (5) Where the registration has been granted under sub-r....
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....tion code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may grant registration after due verification within a period of three working days from the date of submission of the application and issue a certificate of registration in FORM GST REG-06. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG- 06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 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 ver....
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.... his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27. DT Arulinen FAct Amendment GST Rulest Flin&Fing)22-06-2017) Page 22 of 29 16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person of 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....
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....entity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that (a) where the change relates to,- (i) legal name of business; (ii) address of the principal place of business or any additional place(s) of business; or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day 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 relati....
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....and amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the 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, cither 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, wh....
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....cellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. DT/Andrew Act Aldendment GST Rules(Han&Eng)(22-16-21317 Page 26 of 29 (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 applican....
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....ation in FORM GST REG-06 shall be made available to the registered person electronically on the common portal. DT/An.Ifnew Act Amendment GS1 Rules Hin&Eng22-(16-2017) A Page 27 of 29 (3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving, a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4)Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting....
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....n or persons or authorised signatory thereof; (g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48. (3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000). DT Anclenew) Act Amendment GST Rulest Hin&Eng)22-06-2017) Page 29 of 29 (Radha Raturi) Principal Secretary 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 L 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 ....
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.... MM YYYY | 8. Jurisdiction Centre State 9. Reasons for withdrawal from composition scheme 10. Verification hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Date 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. 1 Reference No. > To GSTIN Name Address Form GST CMP- 05 [See rule 6(4)] > To GS TIN Name Form GST (MP-07 [See rule 6(6) | Date Address Application Reference No. (ARN) Date Order for acceptance / rejection of reply to show cause notice This has reference to your reply dated ---------, ----- filed in response to the show cause notice issued vide reference no. dated Your reply has been examined and the same has been found to be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice stands vacated. or ----- This has reference to your reply dated · filed in response to the show....
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....cheme. 6.1 Category of Registered Personis hereby authorised, vide resolution no... dated……….. (copy submitted herewith), to act as an authorised signatory for the business ⚫ Goods and Services Tax Identification Number Name of the Business for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us. 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. Signature (Name) of Date: Designation/Status: Authorised Signatory Place: I. Instructions for submission of Application for Registration Enter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship. concern, enter name of proprietor against Legal Name and mention Permanent Account Number of the proprietor Permanent Account Number shall be verified with Income Tax database. 2. Provide E-mail Id and Mobile Number of authorised signatory for veri....
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.... up information. 9. 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 details in PART-B of the application. TRN will be available on the common portal for a period of 15 days. 15.Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. Form GST REG-02 (See rule 8(5)} Acknowledgment Application Reference Number (ARN) - You have filed the application successfu....
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....tent to sign - Signature Name: Designation/Status: (Name of the proprietor/Business Entity) Acceptance as an authorised signatory Acceptance as an authorised signatory |t >> 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: Signature of Authorised Signatory Place, Designation/Status Form GST REG-11 [Sec rule 15th) Application for extension of registration period by casual / non-resident taxable person I. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) 6. Period for which extension is requested. 7. Turnover Details for the extended period (Rs.) From DD/MM/YYYY From DD/MM/YYYY Estimated Tax Liability (Net) for the extended period To DD/MM/YYYY To DD/MM/YYYY (Rs.) Inter-State Intra-State Central Tax State Tax UI Lax Integrated Lax Cess ... 8. Payment details Date 9. | Place: Date: CIN BRN Amount | 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. Signature Name of Authorised Signatory: Desi....
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....Flat No. Name of the Premises/Building City/Town/Village Block/Taluka Latitude State Contact Information Email Address Fax Number 7. Details of Authorised Signatory, if applicable Notification No. | Date Floor No. Road/Street District Longitude PIN Code Telephone number Mobile Number District Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender > To (Name) (Address) Registration Number (GSTIN/UIN) Application Reference No. (ARN) Form GST REG-15 [Sec rule 19(1) Date DD/MM/YYYY 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. Signature Date Place Name Designation Jurisdiction -234 GSTIN Legal name Trade name. if any Address of Principal Place of Business Form GST REG-16 [Sec rule 201 Application for Cancellation of Registration 5 A dcress for future Building No./ Flat No. correspondence (including email, mobile telephone, Name of Premises/ Building fax City/Town/Village Block....
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....digitally sign application for cancellation, as applicable Constitution of Business Proprietorship Person who can digitally sign the application Partnership 1-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 Proprietor Managing Authorised Partners Karta Managing/Whole-time Directors' Chief I secutive Officer Managing/Whole-time Directors/ Chief Executive Officer Members of Managing Committee Person In charge Managing / Whole-time Directors/ Chief Executive Officer Managing Whole-time Directors/ 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 In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of t....
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....ou did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). I. 2. The effective date of cancellation of your registration is > Signature Name of the Officer Designation Jurisdiction GSTIN (cancelled) Form GST REG-21 [See rule 23(1)) Application for Revocation of Cancellation of Registration [2] Legal Name 3. Trade Name, if any Address (Principal place of business) 5. Cancellation Order No. | 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. Place Date Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Instructions for submission of application for revocation of cancellation of....
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....n Form GST REG-24 [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration 1. Reference No. of Notice Application Reference No. (ARN) 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 6. Verification Date Date hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signatureof Authorised Signatory Place Date Name Designation/Status Provisional ID Permanent Account Number 3. Legal Name 4. Trade Name 5. (a) (b) (c) Date Form GST REG-25 (See rule 24(1) Certificate of Provisional Registration Registration Details under Existing Law Act > Registration Number Place State This is a Certificate of Provisional Registration issued under the provisions of the Act. Form GST REG-26 [See rule 24629/ 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. ....
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....Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Name > Last Name Photo Name of Father/Husband Passport Number Floor No Road/Street District PIN Code > > > > Email Address Identity Information Designation Pemanent Account Number Are you a citizen of India? Yes/No Residential Address Director Identification Number Aadhaar Number | Passport Number | 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 Lax Network' to obtain details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpo....
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....e Time Passwords. Taxpayer shall change his user id and password after first login. Taxpayer shall require to fill the information required in the application form related details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories. Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per Annexure specified.Documents required to be uploaded as evidence are as follows:- Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern - Proprietor Partnership Firm / Limited Liability Partnership Managing/ Authorised Partners (personal details of all partners is to be submitted but photos of only ten partners including 4 2. ....
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....ent Department Public Sector Undertaking Unlimited Company Limited Liability Partnership Local Authority Stalutory Body Foreign Company Foreign Limited Liability Partnership Others Managing/Whole-time Directors and Managing Director. Whole Time Director/ Chief Executive Officer Members of Managing Commillee 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 digitally signed as per following:- • Sl. No Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Undertaking Digital Signature required Digital Signature Certificate(DSC) Class 2 and above Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2. Other than above Digital Signature Certificate class 2 and above e-Signature Note: 1. Applicant shall require to register their DSC on common po....