TaxTMI 
TaxTMI 
The Meghalaya Goods and Services Tax Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Act, 2005 (28 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 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 intim....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 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 pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion 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 pay tax under section 10 at the rate specified in column (3) of the said Table:- Category of registered persons SI. No. (1) 1. 2. (2) Manufacturers, other than manufacturers of such goods as may be notified by the Government Rate of tax (3) one per cent. Suppliers making supplies referred to in clause (b) of two and a half per cent. paragraph 6 of Schedule II 3. Any other supplier eligible for composition levy under sec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ugh 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 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d (d) one checksum character. (2) 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 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 bus....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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: 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 cou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gs 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. (â‘¡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 Numbe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tors, 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 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 perso....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s 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 proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, h....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 the receipt of such information or clarification from th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity 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 on the co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r certificates or 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) Manufacturers, other than manufacturers of such goods as notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 6. Financial Year from which composition scheme is opted 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 Signato....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ST – CMP-04 [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy 1. GSTIN 2. Legal name 3. Trade name, if any 4.Address of Principal Place of business 5. Category of Registered Person (iv) Manufacturers, other than manufacturers of such goods as may be notified by the Government (v) (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. Reference No. > To GSTIN Name Address Form GST CMP-05 [See rule 6....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) Foreign Limited Liability ☠Partnership (xv) Others (Please specify) (ii) Partnership ☠(iv) Private Limited Company ☠(vi) Society/Club/Trust/Association of Persons ☠(viii) Public Sector Undertaking (x) Limited Liability Partnership ☠☠☠(xiv) Foreign Company Registered (in India) ☠(xii) Statutory Body ☠3. 4. Name of the State Jurisdiction District Centre State Sector, Circle, Ward, Unit, etc. others (specify) 5. Option for Composition Yes No 6. Composition Declaration I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme. 6.1 Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. 7. Date of commencement of business DD/MM/YYYY 8. Date on which liability to register arises DD/MM/YYYY 9. Are you applying for registration....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs (Not covered above) – Specify Floor No. Name of the Premises/Building City/Town/Locality/Village Taluka/Block State Latitude (b) Contact Information Office Email Address Mobile Number Road/Street District PIN Code Longitude Office Telephone number STD Office Fax Number STD (c) Nature of premises Own Leased Rented Consent Shared Others (specify) (d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory/Manufacturing Wholesale Business Retail Business Warehouse/Depot ☠Bonded Warehouse Supplier of services Office/Sale Office ☠Leasing Business Recipient of goods or services EOU/STP/EHTP Works Contract Export Import ☠Others (Specify) 17. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name To be auto-populated (Edit mode) Branch Address Note Add more accounts 18. Details of the Goods supplied by the Business Please specify top 5 Goods Sr. No. (i) (ii) Description of Goods HSN Code....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. with STD First Name Middle Name Last Name FAX No. with STD 24. State Specific Information Profession Tax Enrolment Code (EC) No. Profession Tax Registration Certificate (RC) No. State Excise License No. and the name of the person in whose name Excise License is held (a) Field 1 (b) Field 2 (c) (d) .... (e) Field n 25. Document Upload A customized list of documents required to be uploaded (refer rule 8) as per the field values in the form. 26. Consent I on behalf of the holder of Aadhaar number > 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. - Signature of the person competent to sign Name: Designation/Status: (Name of the proprietor/Business ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s 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 Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified 8. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information. 9. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment. 10. No fee is payable for filing application for registration. 11. Authorised signatory shall not be a minor. 12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce details Reference No. Date 2. Application details Reference No Date 3. GSTIN, if applicable 4. Name of Business (Legal) 5. Trade name, if any 6. Address 7. Whether any modification in the application for registration or fields is required.- Yes No (Tick one) 8. Additional Information 9. List of Documents uploaded 10. Verification _hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name Designation/Status: Note:- 1. For new registration, original registration application will be available in editable mode if option,,Yes" is selected in item 7. 2. For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option,,Yes" is selected in item 7. Form GST REG-05 [See rule 9(4)] Reference Number: To Name of the Applicant Address - GSTIN (if available) Order of Rejection of Application for This has reference to your reply filed vide ARN Date- dated----. The reply has been examined and the same has not been found to....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/Tax Deduction and Collection Account Number) (ii) Permanent Account Number (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern) (iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available) (iv) Email Address (v) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. Part-B 1 Trade Name, if any 2 Constitution of Business (Please Select the Appropriate) (i) Proprietorship (ii) Partnership (iii) Hindu Undivided Family ☠(iv) Private Limited Company (v) Public Limited Company ☠(vi) Society/Club/Trust/Association of Persons (vii) Government Department ☠(viii) Public Sector Undertaking (ix) Unlimited Company ☠(x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xiii) Foreign Limited Liability ☠(xiv) Foreign Company Registered (in India) Partnership (xv) Others (Please specify) 3 Name of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eunder. (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 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 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 Designation Date of Birth Father's....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xable 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 available. Bank Account related proof: Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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. Form GST REG-10 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. Part-A State/UT (i) Legal Name of the person (ii) Permanent Account Number of the person, if any (iii) District - Tax identification number or unique 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 Au....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt of India Bank Account Related Proof: Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern 4 containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) 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 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. Full Name Designation/Status Signature Acceptance as an authorised signatory â—‹ > hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rary ID 11. Registration No. / Temporary ID 12. (Upload of Seizure Memo / Detention Memo / Any other supporting documents) > Signature Place Date: >: Designation/Jurisdiction: Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. Form GST REG-13 [See rule 17(1)] Application/Form for grant of Unique Identity Number to UN Bodies / Embassies others State/Union Territory- PART A (i) Name of the Entity (ii) notified) (iii) Permanent Account Number of entity, if any (applicable in case of any other person Name of the Authorised Signatory (iv) Permanent Account Number of Authorised Signatory (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 3. Notification Details 4. Address of the entity in State 7. Building No./Flat No. Name of the Premises/Building City/Town/Village Block/Taluka Latitude State Contact Information Email Address Fax Number Details of Authorised Signatory, if applicable District - Notification No. Date Floor No. Road/Street District Longitude....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 5. List of documents uploaded (a) (b) Effective (DD/MM/YYYY) Date Reasons(s) 6. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Signature Place: Date: Name of Authorised Signatory Designation/Status: Instructions for submission of application for amendment 1. Application for amendment shall be submitted online. 2. Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification. 3. 4. For amendment in Non-Core fields, approval of the Proper Officer is not requir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r (ii) (a) Name (Legal) (b) Trade name, if any (iii) Address of Principal Building No./ Flat No. Place of Business Name of Premises/Building City/Town/Village Block/Taluka Floor No. Road/ Street District Latitude State Mobile (with country code) email Longitude PIN Code Telephone Fax Number 8. Date from which registration is to be cancelled. 9 Particulars of last Return Filed (i) Tax period (ii) (iii) Date 10. Application Reference Number Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration. Inputs Description Inputs contained in semi-finished goods Inputs contained in finished goods 11. Capital Goods/Plant and machinery Total Details of tax paid, if any Value of Input Tax Credit/ Tax Payable (whichever is higher) (Rs.) Stock (Rs.) Central Tax State Tax UT Tax Integrated Tax Cess Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess 1. 2. Sub-Total Total Amount of Tax Paid ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt, 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. Reference No. - To Registration Number (GSTIN/UIN) (Name) (Address) Form GST REG -17 [See rule 22(1)] > Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: - 1 2 3 ☠You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. ☠You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Date: Signature Designation Jurisdiction Form GST REG- 18 [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration Reference No. of Notice Date of issue 1. 2. GSTINUIN....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tus • • Place Date Instructions for submission of application for revocation of cancellation of registration A person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration, within thirty days from the date of service of the order of cancellation of registration at the common portal No application for revocation shall be submitted if the registration has been cancelled for the failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns. Any change in the mobile number or the e-mail address 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 • Status of the application can be tracked on the common portal. . No fee is payable for filing application for revocation of cancellation. Reference No. Το GSTINUIN (Name of Taxpayer) (Address) Application Reference No. (ARN) Form GST REG-22....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Act. Form GST REG-26 [See rule 24(2)] Application for Enrolment of Existing Taxpayer Taxpayer Details 1. Provisional ID 2. Legal Name (As per Permanent Account Number ) 3. Legal Name (As per State/Center) 4. Trade Name, if any 5. Permanent Account Number of Business 6. Constitution 7. State 7A Sector, Circle, Ward, etc. as applicable 7B. Center Jurisdiction 8. Reason of liability to obtain Registration Registration under earlier law 9. Existing Registrations Sr. Type of Registration No. 1 TIN Under Value Added Tax 2 Central Sales Tax Registration Number 3 Entry Tax Registration Number 4 Entertainment Tax Registration Number 5 Hotel And Luxury Tax Registration Number 6 Central Excise Registration Number 7 Service Tax Registration Number 8 Corporate Identify Number/Foreign Company Registration 9 Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number Import/Exporter Code Number 10 11 Registration Under Duty Of Excise On Medicinal And Toiletry Act 12 Others (Please specify) Registration Number Date of Registration 10. Details of Principal Place of Business Building No. /....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fication Number Permanent Account Number Are you a citizen of India? Residential Address Aadhaar Number Passport Number Building No/Flat No Name of the Premises/Building Locality/Village State Add More --- List of Documents Uploaded Floor No Road/Street District PIN Code A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with provision to upload relevant document against each entry in the list. (Refer instruction) 16. Aadhaar Verification I on behalf of the holders of Aadhaar numbers provided in the form, give consent to "Goods and Services Tax Network" to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network†has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 17. Declaration I, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Name of the Authorised Signatory De....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n of the Primary Authorised Signatory. E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first login. Taxpayer shall require to fill the information required in the application form related details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories. Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per Annexure specified. Documents required to be uploaded as evidence are as follows:- Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern - Proprietor Partnership Firm / Limited Liability Partnership – Managing/ A....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Hindu Undivided Family Karta Private Limited Company Public Limited Company Society/ Club/ Trust/ AOP Government Department Public Sector Undertaking Unlimited Company Managing/Whole-time Directors and Managing Director/Whole Time Director/Chief Executive Officer Managing/Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Members of Managing Committee Person In charge Managing/Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Limilted Liability Partnership Local Authority Statutory Body Foreign Company Foreign Limited Liability Partnership Others Officer Designated Partners Chief Executive Officer or Equivalent Chief Executive Officer or Equivalent Authorised Person in India Authorised Person in India Person In charge Application is required to be mandatorily digitally signed as per following :- • Sl. No Type of Applicant 1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Digital Signature required Digital Signature Certificate(....
X X X X Extracts X X X X
X X X X Extracts X X X X
....termination of amount pavable pursuant to cancellation of provisional registration: Accordingly, the amount payable by you and the computation and basis thereof is as follows: You are required to pay the following amounts on or before (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Tax Interest Penalty Others Total Central Tax State Tax UT Tax Integrated Tax Cess Place: Date: Signature Designation Jurisdiction (i) Provisional ID Form GST REG-29 [See rule 24(4) ] Application for cancellation of provisional registration Part A (ii) Email ID (iii) Mobile Number 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./ Flat No. Name of Premises/ Building City/Town/ Village/Locality Part B Floor No. Road/ Street District Block/Taluka State PIN 3. Reason for Cancellation 4. Have you issued any tax invoice during GST regime? YES NO 5. Declaration (i) I, being of do hereby declare that I am not liable to registration under the provisions of the Act. 6. Verification I<>hereby solemnly affirm and declare that the information g....