TaxTMI 
TaxTMI 
The Sikkim Goods and Services Tax Rules, 2017.
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....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 an intimation to pay tax under the said section. (3) Any registered person who opts to pay tax under sect....
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.... branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; (e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year; (f) he shall mention the words "composition taxable person, not eligible to collect tax on supplies" at the top of the bill of supply issued by him; and (g) he shall mention the words "composition taxable person" on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. (2) The registered person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules. 6. Validity of composition levy.-....
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....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 REGISTRATION 8. Applic....
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.... (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....
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....ble 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-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....
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....or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. (2) A person applying for registration as a non-resident taxable person shall ....
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....cer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). 1....
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....ness,- which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change in the mobile number or e-mail address of the....
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....st such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this 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 se....
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....mmunicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under a....
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....n 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 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 t....
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....1)] Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN / Provisional ID 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as notified by the Government 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 2017-18 Centre State 7. Jurisdiction 8. Declaration 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. Signature of Authorised Signatory Place Date Name Designation / Status 14 Form GST CMP -02 [See rule 3(3)] Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act) 1. GSTIN....
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.... 5. Category of Registered Person (iv) (v) Manufacturers, other than manufacturers of such goods as may be notified by the Government (vi) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II Any other supplier eligible for composition levy. 6. Nature of Business 7. Date from which withdrawal from composition scheme is sought 8. Jurisdiction Centre DD MM YYYY State 9. Reasons for withdrawal from composition scheme 10. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/Status Note - Stock statement may be furnished separately for availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01. 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....
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....d not appear on the day fixed for hearing. Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons: Date Place > Signature Name of Proper Officer Designation Jurisdiction 21 Form GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) Part-A State/UT (i) Legal Name of the Business: (As mentioned in Permanent Account Number) (ii) District - 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....
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....threshold (ii) Inter-State supply (iii) Liability to pay tax as recipient of goods or services u/s 9(3) or 9(4) (viii) Merger /amalgamation of two or more registered persons (ix) Input Service Distributor (x) Person liable to pay tax u/s 9(5) (iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce in the ownership of business (if transferee is not a registered entity) (v) Death of the proprietor (if the successor is not a registered entity) (vi) De-merger (vii) Change in constitution of business Indicate existing registrations wherever applicable Registration number under Value Added Tax Central Sales Tax Registration Number Entry Tax Registration Number Entertainment Tax Registration Number Hotel and Luxury Tax Registration Number Central Excise Registration Number Service Tax Registration Number Corporate Identify Number/Foreign Company Registration Number Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number Importer/Exporter Code Number Registration number under Medicinal and Toilet Preparations (Excise Duties) Act Registration number under Shops and ....
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....oods or services EOU/STP/EHTP Works Contract Export ☠26 Import ☠Others (specify) ☠21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Particulars Name Photo First Name Middle Name Last Name Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status Permanent Account Number Email address Director Identification Number (if any) Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Name of the Premises/Building City/Town/Locality/Village Block/Taluka State Floor No Road/Street District PIN Code Country (in case of foreigner only) ZIP code 22. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars Name Photo First Name Middle Name Last Name 27 27 Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with Email address STD Designation/Status Permanent Account Director Identification Number (if any) Aadh....
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....gned by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory. 4. The following persons can digitally sign the application for new registration:- Constitution of Business Proprietorship Person who can digitally sign the application Proprietor Managing Authorised Partners Partnership Hindu Undivided Family Karta 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 (specify) Managing/Whole-time Directors 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 autho....
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....ax Identification Number, if available : Legal Name Trade Name (if applicable): Form No. Form Description: Center Jurisdiction State Jurisdiction : Filed by Temporary reference number (TRN), if any: Payment details* Challan Identification Number : Date : Amount It is a system generated acknowledgement and does not require any signature. *Applicable only in case of Casual taxable person and Non Resident taxable person 34 44 Form GST REG-03 [See rule 9(2)] Reference Number: To Name of the Applicant: Address: GSTIN (if available): Application Reference No. (ARN): Notice for Seeking Additional Information / Clarification / Documents relating to Application for > Date- Date: This is with reference to your > application filed vide ARN Dated -DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following 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 ....
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....al Name Trade Name, if any Details of 1. نه 3. 4. 5. 6. 7. Name Photo Designation/Status Resident of State Photo Name Designation/Status Resident of State Photo Name Designation/Status Resident of State Photo Name Designation/Status Resident of State Photo Photo Photo Name Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State 8. Photo Name 40 40 9. 10. Photo Photo Designation/Status Resident of State Name Designation/Status Resident of State Name Designation/Status Resident of State 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 Pe....
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..../Village PIN Code First Name Middle Name Last Name Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status Permanent Account Number Are you a citizen of India? Yes/No Email address Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Residential Address (Within the Country) Building No/Flat No Name of the Premises/Building City/Town/Locality/Village State Block/Taluka Note Add more ... Floor No Road/Street District PIN Code 14. Consent I on behalf of the holder of Aadhar number >. 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 Signature Name Designation Jurisdiction 47 17 Form GST REG-09 [See rule 13(1) ] Application for Registration of Non Resident Taxable Person Part-A State/UT- District - (i) Legal Name of the Non-Resident Taxable Person (ii) Permanent Account Number o....
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....s 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 by the Government of that country or it's Permanent Account Number, if ....
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....iness declares a person as Authorised Signatory. The application filed by the under-mentioned persons shall be signed digitally:- 5. Sr. No Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Digital Signature required Digital Signature Certificate(DSC) class 2 and above 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 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. information. 51 1. 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 re....
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....ip 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 : 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 Scanned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India 3 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 53 53 4 containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. Authorisation Form:- For Authorised Signatory mentioned in the applica....
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....ou are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as 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. 10. (Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other) Reasons for temporary registration Male/Female/Other DD/MM/YYYY 56 Effective date of registration / temporary ID 11. Registration No./Temporary ID 12. (Upload of Seizure Memo / Detention Memo / Any other supporting documents) > Place Date: Signature >: Designation/ Jurisdiction: Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. 44 57 Form GST REG-13 [See rule 17(1)] Application/Form for grant of Unique Ide....
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....: Date: Place: Date: Or Name of Authorised Person: (Signature) Name of Proper Officer: Designation: Jurisdiction: 59 Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. • • • • Every person required to obtain a unique identity number shall submit the application electronically. 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 1. GSTIN/UIN Form GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered persons) 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) 6. Declaration I hereby solemnly affirm an....
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....Place of Business 5 Address for future Building No./ Flat No. Floor No. correspondence (including email, mobile telephone, fax) Name of Premises/Building Road/ Street City/Town/Village District Reasons for 6. Cancellation (Select one) Block/Taluka Latitude State Mobile (with country code) email Longitude PIN Code Telephone Fax Number Discontinuance /Closure of business Ceased to be liable to pay tax Transfer of business on account of amalgamation, merger/ demerger, sale, lease or otherwise disposed of etc. Change in constitution of business leading to change in Permanent Account Number Death of Sole Proprietor Others (specify) In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc. Goods and Services 7. (i) Tax Identification Number (ii) (a) Name (Legal) (b) Trade name, if any (iii) Address of Principal Place of Business Building No./ Flat No. Name of Premises/ Building City/Town/Village Block/Taluka Floor No. Road/Street District ठ64 Latitude State Mobile (with country code) email Longitude PIN Code Telephone Fax Number 8. Date from w....
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.... 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 the application for cancellation. This application shall be made only after that the new entity is registered. Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls. • Status of the Application may be tracked 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 99 Reference No. - Το Registration Number (GSTIN/UIN) (Name) (Address) Form GST REG -17 [See rule 22(1)....
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....f the Act and rules made thereunder. Head Tax Interest Penalty Others Total Place: Date: Central Tax State Tax UT Tax Integrated Tax Cess Signature Designation Jurisdiction 69 69 Reference No. - To Form GST REG-20 [See rule 22(4)] Date Name Address GSTIN/UIN Show Cause Notice No. Date Order for dropping the proceedings for cancellation of registration This has reference to your reply dated in response to the notice to show cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated due to the following reasons: Place: Date: > Signature Designation Jurisdiction 70 0 Form GST REG-21 [See rule 23(1)] Application for Revocation of Cancellation of 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 Reas....
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....d 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 day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of the Proper Officer Designation Jurisdiction 73 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 2. Application Reference No. (ARN) 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed Date Date 6. Verification I 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. Signature of Authorised Signatory Place Date Name Designation/Status ☑ 74 सतà¥à¤¯à¤®à¥‡à¤µ जयतà¥....
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.... Longitude (Optional) Office Email Address Mobile Number 11A.Nature of Possession of Premises Office Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 11B.Nature of Business Activities being carried out Factory/Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/STP/EHTP SEZ Input Service Distributor (ISD) Works Contract Others (Specify) Add More 12. Details of Goods/Services supplied by the Business Sr. No. Description of Goods HSN Code 77 Sr. No. Description of Services 13. Total Bank Accounts maintained by you for conducting Business Sr. No. Account Number Type of Account IFSC HSN Code Bank Name Branch Address 14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Name Name of Father/Husband Date of DD/MM/YYYY Gender Birth Mobile Number Email Address Telephone Number Identity Information Designation Permanent Account Number Are you a citizen of India? Residential Address Building No/Flat No Nam....
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....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 --- (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc) 1. > 79 2. 3. hereby solemnly affirm and declare that > to act as an authorised signatory for the business > for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/us. Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. S. No. 1. Full Name Designation/Status Signature 2. Acceptance as an authorised signatory |I > hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signatory Date Place Signature of Authorised Designation/Status • • • Instructio....
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.... 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 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. 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. For each Authorised Signatory: Letter of Authorisation or copy of Resolutio....
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....e is applicable for filing application for enrolment. 82 82 Acknowledgement Enrolment Application - Form GST- has been filed against Application Reference Number (ARN) . Form Number Form Description: Date of Filing Taxpayer Trade Name Taxpayer Legal Name Provisional ID Number It is a system generated acknowledgement and does not require any signature 83 83 Reference No. To Provisional ID Name Form GST REG-27 [See rule - 24(3)] Address Application Reference Number (ARN) Show Cause Notice for cancellation of provisional registration This has reference to your application dated ------ The application has been examined and the same has not been found to be satisfactory for the following reasons:- 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 84 Reference No. - To Name Address GSTIN/ Provisional ID Form GST REG-28 [See rule 24(3)] > Application Reference No. (ARN) Order for cancellation of provisional registration This has reference to your reply dated - ---- Dated - DD/MM/YYYY in respon....