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Uttarakhand Goods and Services Tax Rules, 2017
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....Act†means the Uttarakhand Goods and 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 tha....
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.... be effective from the date fixed under sub-rule (2) or (3) of rule 10. 5. Conditions and restrictions 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....
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....person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a person in respect of whom 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 l....
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....erified through a separate one-time password sent to the said e-mail address. On successful verification of the Permanent Account Number, mobile number and e- mail address, a temporary reference number 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....
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..... DT Ani(new) Act Amendment GST Rules Bir& Eng(22-006-2017) Page 19 of 29 10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule9, 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....
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....ax at source or to collect tax at source.- (1)Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification 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 th....
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....uch conditions and restrictions and by such officer as may be notified by the State Government on the recommendations of the Council. 15. Extension in period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in 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....
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.... at the entry of his principal place of business and at every additional place or places of business. 19. Amendment of registration.- (1)Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13,either at the time of obtaining registration or Unique Identity 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.....
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....od prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3). the certificate of registration shall stand 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 ....
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....he provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself 23. Revocation of cancellation of registration.-(1)A registered person. whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation 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....
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.... verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf. (c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration 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 no....
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.... a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karlat (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof; (f) in the case of any other association, by any member of the association 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 ....
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.... the information given hereinabove is true and correct to the best of my knowledge and helief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Date Designation / Status | 1. GSTIN 2. Legal name Form GST – CMP-04 [See rule 6(2)1 Intimation/Application for Withdrawal from Composition Levy 3. Trade name, if any 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 + 7. Date from which withdrawal from composition scheme is sought DD 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 separatel....
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..... Trade Name, if any 2. Constitution of Business (Please Select the Appropriate) (i) Proprietorship (ii) Partnership (iii) Hindu Undivided Family L (iv) Private Limited Company (v) Public Limited Company (vi) Society/Club/Trust/Association of Persons (vii) Government Department (ix) Unlimited Company (viii) Public Sector Undertaking (x) Limited Liability Partnership (xi) Local Authority Ľ (xii) Statutory Body (xiii) Foreign Limited Liability (xiv) Foreign Company Registered (in India) Partnership (xv) Others (Please specify) 3. 4. Name of the State Jurisdiction State District Centre Sector, Circle, Ward, Unit. etc. others (specify) 5. Option for Composition Yes No 6. Composition Declaration The by declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme. 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....
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....le 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 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 Other than above Type of Signature required Digital Signature Certificate (DSC) Class-2 and above. 2. Digital Signature Certificate class. 2 and above e-Signature or any other mode as may be notified 8. 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. 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 ....
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.... of Business Form GST REG-06 [See rule 10(1)} 5. Date of Liability DD/MM/YYYY 6. Period of Validity From DD/MM/YYYY To 三 (Applicable only in case of Non-Resident taxable person or Casual taxable person) 7. Type of Registration 8. Centre Particulars of Approving Authority State Signature DD MM/YYYY Name Designation Office 9. Date of issue of Certificate Note: The registration certificate is required to be prominently displayed at all places of business in the State. Annexure A Details of Additional Places of Business Goods and Services Tax identification Number Lega. Name Trade Name, if any Total Number of Additional Places of Business in the State Sr. No. 1 2 Address Annexure B Goods and Services Tax Identification Number Lega Name Trade Name, if any Details of > is hereby authorised. vide resolution no... dated..... (Copy submitted herewith), to act as an authorised signatory for the business >>> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us. of the person competent to sign - Signature Name: Designation/Status: (Name of the propri....
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.... Mobile No. 7. Email Address 8. 10. Other ID, if any (Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other) Reasons for temporary registration Male/Female Other DD/MM/YYYY Effective date of registration / temporary ID Registration No. / Temporary ID 12. (Upload of Seizure Memo / Detention Memo / Any other supporting documents) You are hereby directed to file application for proper registration within 30 days of the reue of this order>> Place Signature Name of the Officer Designation/ Jurisdiction: Date: Note: A copy of the order will be sent to the corresponding Central: State Jurisdictional Authority Form GST REG-13 [See rule 17th Application/Form for grant of Unique Identity Number to UN Bodies/ Embassies /others State/Union Territory PART A (i) Name of the Entity (ii) notified) (iii) Fermanent Account Number of entity, if any (applicable in case of any other person Name of the Authorised Signatory (iv) Permanent Account Number of Authorised Signatory (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 0....
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....s to be cancelled. Paticulars of last Return Filed 9 (i) Tax period (ii) (iii) Dae 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. Description Input Tax Credit/ fax Payable (whichever is higher) (Rs.) Value of Stock (Rs.) Central Tax Slate Tax Integrated IFT Tax Cess Lax 11. inputs Inputs contained in semi-finished goods Inputs contained in finished goods Capital Goods/Plant and machinery Total Details of tax paid, if any Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax | Integrated State Tax UT Tax Cess Tax 2. Sub-Total Total Amount of Tax Paid 12. Documents uploaded 13. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. Place Date Signature of Authorised Signatory Name of the Authorised Signatory Designation / Status 1 ' • In....
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....tice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is hable to be cancelled for the following reasons: - 1 2 3 You are hereby directed to furnish a reply to this notice withinseven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYYY at IIFI/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Date: Signature Name of the Officer Designation Jurisdiction Form GST REG- 18 [See rule 22(2) Reply to the Show Cause Notice issued for cancellation for registration Reference No. of Notice Date of issIJO 2. GSTIN/UIN 3. Name of business (Legal) 4. Trade name, if any 5. Reply to the notice 6. List of documents uploaded 7. 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 Si....
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.... only after online verification through the common portal in the manner provided Status of the application can be tracked on the common portal. No fee is payable for filing application for revocation of cancellation. Reference No. To GSTIN/UIN (Name of Taxpayer) (Address) Form GST REG-22 (See rule 2312) Date Application Reference No. (ARN) Date Order for revocation of cancellation ofregistration This has reference to your application dated DD/MM/YYYY for revocation of cancellation ofregistration. Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored Date Place Signature Name of Proper officer (Designation) Jurxdiction Form GST REG-23 [See rule 23(3) | Reference Number : To Name of the Applicant/ Taxpayer Address of the Applicant/Taxpayer GSTN Application Reference No. (ARN): Date Dated Show Cause Notice for rejection of application for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following re....
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....ility Partnership Identification Number Import/Exporter Code Number Registration Under Duty Of Excise On Medicinal And Toiletry Act 12 Others (Please specify) 10 Details of Principal Place of Business Bulding No. /Flat No. Name of the Premises/Building Locality/Village State Lattude Cortact Information Office Email Address Mobile Number Floor No Road/Street District PIN Code Longitude Office Telephone Number Office Fax No 10A. Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared) 10B Nature of Business Activities being carried out Factory/Manufacturing о Wholesale Business Retail Business Warehouse Depot ( ) Bonded Warehouse Service Provision Office/Sale Office о Leasing Business ( ) Service Recipient EOU/STP/EHTP SEZ Input Service Distributor ) Works Contract Others (Specify) о 11. Details of Additional Places of Business Building No/Flat No Name of the Premises/Building Locality/Village State Latitude (Optional) Floor No Road/Street District PIN Code Longitude(Optional) Contact Information Office Email Address Mobile Number 11A.Nature of Possession of Premises Office Telephone Number Office F....
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....an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration inFORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein. shall be made available to him on the common portal: 3. 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) I --- (Detals of Proprietor/all Partners/Karta/Managing Directors and whole firme Director Members of Mamaymp Commillee of Associations/Board of Trustees etc) 1. Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director Members of Manaying. Committee of Associations/Board of Trustees etc →→ 2. 3. hereby solemnly affirm and declare that -....
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.... Officer or his equivalent Statutory Body - Chief Executive Officer or his equivalent Others - Person in Charge Constitution of business: Partnership Deed in case of Partnership Firm. Registration Certificate/Proof of Constitution in case of Society. Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority. Statutory Body and Others etc Proof of Principal/Additional 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 Bili. (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. Bank Account Related Proof: Scanned copy of the first page of Bank passbook ....
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.... the system and Acknowledgment Reference Number will be generated after successful validation of all the filled up information. Status of the online filed Application can be tracked on the common portal. I. Authorised signatory should not be minor. 2. No fee is applicable for filing application for enrolment. Acknowledgement ஠Enrolment Application Form GST- has been filed against Application Reference Number (ARN} Form Number Form Description: - : > > Provisional ID Number It is a system generated acknowledgement and does not require any signature | Reference No. То Provisional ID Narme Address Form GST REG-27 (See rule 24(3)] Date-DD/MM/YYYY- Application Reference Number(ARN) <> Dated: DD/MM/YYYY Show Cause Notice for cancellation of provisional registration This has reference to your application dated ------ not been found to be satisfactory for the following reasons;- The application has been examined and the same has [ 2 You are hereby directed to show cause as to why the provisional registration granted to you shall not be cancelled. Date Place Signature Name of the Proper Officer Designation Jurisdiction Form GST REG-....