TaxTMI 
TaxTMI 
TaxTMI 
The Gujarat Goods and Services Tax Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....o 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 section 10 shall electronically file an intimation in FORM GST ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....de 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.- (1)The option exercised by a registered person to pay tax under section 10 shal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r 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. Application for registration.-(1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under sectio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erson 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 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:- (a) such person has more than on....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration. 13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available. (2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued el....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). 17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronicall....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under the said rule. (2) Where the proper officer is of the opinion that the amendment sought under sub....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ovided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. 21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his regi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant. 24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t title, Extent and Commencement.-(1) These rules may be called the Gujarat Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) (b) 3900 (e) "Act" means the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017); "FORM" means a Form appended to these rules; "section" means a section of the Act; "Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2004 (11 of 2005); words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. Chapter II COMPOSITION RULES 3. Intimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed only after the grant of registration to the applicant and his option to pay tax under section 10 shall 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) (b) he is neither a casual taxable person nor a non-resident taxable person; 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 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 s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rawal 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 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. (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 thr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:- (2) (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. The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be digitally signed by the proper officer under the 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 ver....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application. (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 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: P....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27. 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 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 an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(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 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....herein 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, 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 p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n 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. (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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 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 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000). Form GST CMP -01 [See rule 3(1)] Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) 1. GSTIN Provisional ID 2. Legal name 3. Trade name, if any 4. Address of Principal Place of Business 5. Category of Registered Person (i) (ii) 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 7. Jurisdiction 8. Declaration Centre State I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10. 9. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Date Name Designation/Status Form GST CMP -02 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....egory 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 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. Reference No. > To GSTIN Name Address Form GST CMP-05 [See rule 6(4)] > Notice for denial of option to pay tax under section 10 Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the compositi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing reasons: Date Place > Signature Name of Proper Officer Designation Jurisdiction Form GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or 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 email address. 1. Trade Name, if any 2. Part-B Constitution of Business (Please Select the Appropriate) (ii) Partnership (i) Proprietorship (iii) Hindu Undivided Family Γ’ΛΒ (iv) Pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erson 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 Establishment Act Temporary ID, if any Others (Please specify) 16. (a) Address of Principal Place of Business Building No./Flat No. portal (xii) Voluntary Basis (xiii) Persons supplying goods and/or services on behalf of other taxable person(s) (xiv) Others (Not covered above) Γ’β¬β Specify Floor No. Name of the Premises/Building ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Telephone No. with STD Designation/Status Email address Director Identification Number (if any) Aadhaar Number Permanent Account Number Are you a citizen of Yes/No India? Passport No. (in case of foreigners) Residential Address in India Building No/Flat No Name of the Premises/Building Block/Taluka City/Town/Locality/Village State Floor No Road/Street District PIN Code 23. Details of Authorised Representative Enrolment ID, if available Provide following details, if enrolment ID is not available Permanent Account Number Aadhaar, if Permanent Account Number is not available Name of Person Designation/Status Mobile Number Email address Telephone No. wit....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... AOP Government Department Public Sector Undertaking Unlimited Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others (specify) Person In charge Managing/Whole-time Director Managing/ Whole-time Director Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge 5. Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person. 6. State specific information are relevant for the concerned State only. 7. Application filed by undermentioned persons shall be signed digitally:- Sr. No Type of Applicant 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 Type of Signature required Digital Signature Certificate (DSC)- Class-2 and above. 2. Other than above Di....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ARN <> Dated -DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons: 1. 2. 3. Γ’ΛΒ You are directed to submit your reply by (DD/MM/YYYY) Γ’ΛΒ *You are hereby directed to appear before the undersigned on (HH:MM) (DD/MM/YYYY) at If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice / reminder will be issued in this matter Signature Name of the Proper Officer: Designation: Jurisdiction: *Not applicable for New Registration Application Form GST REG-04 [See rule 9(2)] Clarification/additional information/document for > 1. Notice details Reference No. Date 2. Application details Reference No Date 3. GSTIN, if applicable 4. Name of Business (Legal) 5. Trade name, if any 6. Address 7. Whether any modification in the application for registration or fields is required.- No E Yes (Tick one) 8. Additional Information 9. List of Documents 10. I uploaded 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. Place: Date: Signature ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available) (iv) Email Address (v) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. Part-B 1 Trade Name, if any 2 Constitution of Business (Please Select the Appropriate) (i) Proprietorship Γ’ΛΒ (ii) Partnership (iii) Hindu Undivided Family (iv) Private Limited Company (v) Public Limited Company Γ’ΛΒ (vi) Society/Club/Trust/Association of Persons (vii) Government Department (ix) Unlimited Company (xi) Local Authority (xiii) Foreign Limited Liability Partnership (xv) Others (Please specify) Γ’ΛΒ (viii) Public Sector Undertaking Γ’ΛΒ (x) Limited Liability Partnership (xii) Statutory Body Γ’ΛΒ (xiv) Foreign Company Registered (in India) 3 Name of the State 4 Jurisdiction - State District Centre Sector/Circle/Ward /Charge/Unit etc. 5 6. Type of registration Government (Centre / State/Union Territory) Tax Deductor Tax Collector Center State/UT 7. Date of liability to d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Taxable Person (ii) Permanent Account Number of the Non-Resident Taxable person, if any (iii) Passport number, if Permanent Account Number is not available (iv) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country (v) Name of the Authorised Signatory (as per Permanent Account Number) (vi) Permanent Account Number of the Authorised Signatory (vii) Email Address of the Authorised Signatory (viii) Mobile Number of the Authorised Signatory (+91) Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B 1. Details of Authorised Signatory (should be a resident of India) First Name Middle Name Last Name Photo Gender Male/Female / Others Designation Date of Birth Father's Name Nationality Aadhaar Address of the Authorised signatory. Period for which registration From 2. is required DD/MM/YYYY DD/MM/YYYY Address line 1 Address Line 2 Address line 3 To DD/MM/YYYY 3 Turnover Details 7 Estimated Tax Liability (Net) (Rs.) Estimated Turnover (Rs.) Intra- State Inter-State Central State Tax Tax UT Tax Integrated Tax Cess Address of Non-Residen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code. Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We -- (name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of (name of registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no... dated..... (Copy submitted herewith), to act as an authorised signatory for the business > for which application for registration is being filed under the 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: (Nam....
X X X X Extracts X X X X
X X X X Extracts X X X X
....number on the basis of which the entity is identified by the Government of that country (iv) Name of the Authorised Signatory (v) Permanent Account Number of the Authorised Signatory (vi) Email Address of the Authorised Signatory (vii) Mobile Number of the Authorised Signatory (+91) Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B. Part -B Details of Authorised Signatory (shall be resident of India) First Name Photo Gender Designation Date of Birth Father's Name Nationality Aadhaar, if any Middle Name Address of the Authorised Signatory Last Name Male/Female / Others DD/MM/YYYY Address line 1 Address line 2 Address line 3 Date of commencement of the online service in India. 2. DD/MM/YYYY 3 4 Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3... Jurisdiction Details of Bank Account 5 Account Number Bank Name Documents Uploaded 6 Center Type of account Branch Address IFSC A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form Declaration I hereby solemnly affirm and declare that the information g....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mnly 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 Goods and Service Tax Act, 20 All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. 1. Full Name Designation/Status Signature Acceptance as an authorised signatory > 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: Designation/Status Signature of Authorised Signatory Place Form GST REG-11 [See rule 15(1) ] Application for extension of registration period by casual / non-resident taxable person 1. GSTIN 2. Name (Legal) 3. Trade Name, if any 4. Address 5. Period of Validity (original) 6. Period for which extension is requested. From DD/MM/YYYY From 7. Turnover Details for the extended period (Rs.) 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 UT Integrated Cess Tax Tax 8. Payment details Date 9. Declaration - Place: Date: CIN BRN Amount I hereby s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erson 2. Country 3. Notification Details 4. Address of the entity in State Building No./Flat No. Name of the Premises/Building City/Town/Village Block/Taluka Latitude State Contact Information Email Address Fax Number District - Notification No. Date Floor No. Road/Street District Longitude PIN Code Telephone number Mobile Number 7. Details of Authorised Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation/Status Permanent Account Number Are you a citizen of India? Yes/No Residential Address Building No/Flat No Name of the Premises/Building Town/City/Village Block/Taluka State Director Identification Number (if any) Aadhaar Number Passport No. (in case of foreigners) Floor No Road/Street District PIN Code 8 Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name 9. 11. Branch Address Documents Uploaded The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....business which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification. 3. For amendment in Non-Core fields, approval of the Proper Officer is not required. 4. Where a change in the constitution of any business results in change of the Permanent Account Number of a registered person, the said person shall be required to apply for fresh registration. 5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time to time, shall be carried out only after online verification through the common portal. 6. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Application Reference Number (ARN) will be generated after successful validation of necessary field. 7. Status of the application can be tracked on the common portal. 8. No fee is payable for submitting application for amendment. 9. Authorised signatory shall not be a minor. Reference Number - > ΓΒ€ΓΒΏ (Name) (Address) Registration Number (GSTIN/UIN) Form GST REG-15 [See rule 19(1)] Date DD/MM/YYYY Applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....grated Tax Cess 1. 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 therefrom. Place Date Signature of Authorised Signatory Name of the Authorised Signatory Designation/Status Γ’β¬Β’ Γ’β¬Β’ Instructions for filing of Application for Cancellation A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal. The following persons shall digitally sign application for cancellation, as applicable: Constitution of Business Proprietorship Person who can digitally sign the application Partnership Hindu Undivided Family Private Limited Company Public Limited Company Society/ Club/ Trust/ AOP Government Department Public Sector Undertaking Unlimited Company Limited Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others Proprietor Managing Authorised Partners Karta Managing/Whole-time Dir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eply to the notice 6. List of documents uploaded Verification 7. 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 Reference No. - To Form GST REG-19 [See rule 22(3)] Name Address GSTINUIN Application Reference No. (ARN) This has reference to your reply dated - Date Date Order for Cancellation of Registration ---- in response to the notice to show cause dated. Whereas no reply to notice to show cause has been submitted; or Whereas on the day fixed for hearing you did not appear; or 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). 1. 2. The effective date of cancellation of your registration is >. Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be paya....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided Γ’β¬Β’ Status of the application can be tracked on the common portal. Γ’β¬Β’ No fee is payable for filing application for revocation of cancellation. Reference No. ΓΒ€ΓΒΏ GSTINUIN (Name of Taxpayer) (Address) Application Reference No. (ARN) Form GST REG-22 [See rule 23(2] Date Date Order for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. 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) Jurisdiction - Form GST REG-23 [See rule 23(3) ] Reference Number : To Name of the Applicant/ Taxpayer Address of the Applicant/Taxpayer GSTIN 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 h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reign Limited Liability Partnership Identification Number Import/Exporter Code Number Registration Under Duty Of Excise On 10 11 Medicinal And Toiletry Act 12 Others (Please specify) Registration Number Date of Registration 10. Details of Principal Place of Business Building No. /Flat No. Name of the Premises/Building Locality/Village State Latitude Contact Information Office Email Address Mobile Number Floor No Road/Street District PIN Code Longitude Office-Telephone Number Office Fax No (Own; Leased; Rented; Consent; Shared) 10A. Nature of Possession of Premises 10B. 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) 11. Details of Additional Places of Business Building No/Flat No Name of the Premises/Building Locality/Village State Latitude (Optional) Contact Information Floor No Road/Street District PIN Code Longitude(Optional) Office Email Address Mobile Number 11A.Nature of Possession of Premises Office Telephone Number Office Fax No (Own;....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rect to the best of my knowledge and belief and nothing has been concealed therefrom. Name of the Authorised Signatory Designation of Authorised Signatory Place Date Digital Signature/E-Sign Instructions for filing of Application for enrolment 1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number. 2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM 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 --- (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Directo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ility Partnership Γ’β¬β Managing/ Authorised Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) Hindu Undivided Family Γ’β¬β Karta Company Γ’β¬β Managing Director or the Authorised Person 2. 3. 4 5 Trust - Managing Trustee Association of Person or Body of Individual Γ’β¬βMembers of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted) Local Body - Chief Executive 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 Γ’β¬β 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 premi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity 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 portal. 2. e-Signature facility will be available on the common portal for Aadhar holders. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number, Limited Liability Partnership Identification Number shall be online validated by 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. 1. 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: Date of Filing Taxpayer Trade Name Taxpayer Legal Name Provisional ID Number It is a system generated acknowledgement and does not require any signature Reference No. ΓΒ€ΓΒΏ Provisional ID Name Form GST REG-27 [See rule - 24(3)] Addres....