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Central Tax

03/2017

19-06-2017

Notifying the CGST Rules, 2017 on registration and composition levy

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 3/2017 - Central Tax

New Delhi, 19th June, 2017

29 Jyaistha, 1939 Saka

G.S.R. (E).:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-

Chapter I

PRELIMINARY

1. Short title, Extent and Commencement.-

(1) These rules may be called the Central Goods and Services Tax Rules, 2017.

(2) They shall come into force with effect from 22“ June, 2017.

2. Definitions.- In these rules, unless the context otherwise requires, -

(a) "Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);

(b) “FORM” means a Form appended to these rules;

(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005):

(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

Chapter II

COMPOSITION RULES

3. Intimation for composition levy.- (1) Any person who has been granted registration un a provisional basis under clause (b) of sub-rule (l) 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 I l ) 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 CMP-02, 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 commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM ITC-03 in accordance with the provisions of sub-rule (4) o1’ rule 44 within a period of sixty days from the commencement of the relevant financial year.

(4) Any person who files an intimation under sub-rule (1) to pay tax under section I0 shall furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day proceeding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within a period of sixty days from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this behalf.

(5) Any intimation under sub-rule (1) or sub-rule (3) 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.

4. Effective date mm composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (l) of the said rule.

(2) The intimation under sub-rule (2) of rule 3, shall be considered 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) he is neither a casual taxable person nor a non-resident taxable person;

(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3:

(c) the goods held in stock by him have not been purchased front 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 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.

(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.

(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification vide, electronically on the common portal.

(4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay tax under section 10 shall not be denied.

(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning such contravention, as the case may be.

(6) Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-07 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 (S) 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
(i)	(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 section 51, 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 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a facilitation Centre notified by the Commissioner:

Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:

Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.

(b) The mobile number declared under sub-rule ( l) shall be verified through a one-time password sent to the said mobile number; and

(c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.

(3) On successful verification of the Permanent Account Number. mobile number and e- mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.

(4) Using the reference number generated under sub-rule 13), 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 three working days from the date of submission of the application.

(2) Where the application submitted under rule 8 is found to be deficient. either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working 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, within a period of seven working days from the date of the receipt of such notice.

Explanation.- For the purposes of this sub-rule, the expression *clarification” includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.

(3) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.

4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.

(5) If the proper officer fails to take any action. -

(a) within a period of three working days from the date of submission of the application; or

(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.

10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters. namely:-

(a) two characters for the State code;

(b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;

(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 (I) 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 one business vertical as defined in clause (18) of section 2;

(b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9;

(c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.

Explanation. - For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section.

(2) A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical.

(3) The provisions of rule 9 and rule 10 relating to the verification and the of registration shall, mutatis mutandis, apply to an application submitted under this rule.

12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 5 I or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

{2) The proper officer may grant registration after due verification 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 12, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG -08:

Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.

13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner:

Provided that in the case of a business entity incorporated or established outside India. the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

(2) A person applying for registration as a non-resident taxable person shall 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 electronically only after the said deposit in his electronic cash ledger.

(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall mutatis mutandis, apply to an application submitted under this rule.

(4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.

14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.- (1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration. duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal. either directly or through a Facilitation Centre notified by the Commissioner.

(2) The applicant referred to in sub-rule (1) shall be granted registration. in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council.

15. Extension in period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, un application in FORM GST REG - 11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.

(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.

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 and rule IO 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 electronically in FORM GST REG- 13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(2) The proper officer may, upon submission of an application in FORM GST REG - 13 or after filling up the said form. assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.

18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.

(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

19. Amendment of registration.- (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG -09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that — (a) where the change relates to.-

(i) legal name of business;

(ii) address of the principal place of business or any additional place(s) of business; or

(iii) addition. deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-

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 REC -15 electrotonically 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 (ii i) of clause (u) 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-rule ( I) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.

(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the ser vice of the said notice.

(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.

(5) If the proper officer fails to take any action,-

(a) within a period of fifteen working days from the date of submission of the application, or

(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),

the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.

20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or in puts 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 proper officer has reasons to believe that the registration of a person is liable to be cancel leâ under section 29. he shall issue a notice to such person in FORM GST REG-17, requiring hint 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 GST REG -18 within the period specified in the said sub-rule.

(3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under sub-rule (1) of rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (l), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax. interest or penalty including the amount liable to be paid under sub- section (5) of section 29.

(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REC -20.

(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor. as if the application had been submitted by the propitiator himself.

23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion. may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal. either directly or through a Facilitation Centre notified by the Commissioner:

Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing. that there arc 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 c1ate 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 speci1’ied 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 front 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 enroll on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.

(b) 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

Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act:

Provided further that a person having centralised registration under the provisions of Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional registration in the State or Union territory in which he is registered under the existing law.

(2) (a) Every person who has been granted a provisional registration under sub-rule (1) shall submit an application electronically in FORM GST REG-26, duly signed or verified through electronic verification code, along with the information and documents specified in the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.

(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete. a certificate of registration in FORM GST RFD-06 shall be made available to the registered person electronically on the common portal.

(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28:

Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found. after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.

(4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting 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.- ( l ) 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 he 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 by any other mode of signature or verification as notified by the Board in this behalf:

Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.

(2) Each document including the return furnished online shall be signed or verified through electronic verification code-

(a) in the case of an individual by the individual himself or where he is absent morn India, by some other person duty authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;

(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf:

(f) in the case of any other association, by any member of the association or persons or authorised signatory thereof.

(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof;

(h) in the case of any other person. by some person competent to act on his behalf’, or by a person authorised in accordance with the provisions of section 48.

(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders. through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (21 of 2000).

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)

Form GST CMP - 02

[See rule 3(2)]

Intimation to pay tax under section 10 (composition levy)

(For persons registered under the Act)

FORM GST CMP-03

[See rule 3(4)]

Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax under section 10	(i) Application reference number (ARN)
	(ii) Date of filing
6. Jurisdiction	Centre	State

7. Stock of purchases made from registered person under the existing law

Sr. No	GSTIN/TIN	Name of the supplier	Bill/ Invoice No.	Date	Value of Stock	VAT	Central Excise	Service Tax (if applicable)	Total
1	2	3	4	5	6	7	8	9	10
1
2
Total

8. Stock of purchases made from unregistered person under the existing law

Sr. No

Name of the unregistered person

Address

Bill/ Invoice No

Date

Value of Stock

VAT

Central Excise

Service Tax (if applicable

Total

Total

9. Details of tax paid	Description	Central Tax	State Tax /UT Tax
	Amount
	Debit entry no.

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.

Signature of Authorised Signatory:

Name:

Place

Date Designation / Status:

FORM GST 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) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(vi) Any other supplier eligible for composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought		DD	MM	YYYY
8. Jurisdiction	Centre	State
9. Reasons for withdrawal from composition scheme
10. Verification 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 Name Designation / Status Place Date

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.

FORM GST CMP-05

[See rule 6(4)]

Reference No. <<…>> << Date >>

To GSTIN

Name

Address

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 composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: -

….

You are hereby directed to furnish a reply to this notice within fifteen 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

Signature:

Name of Proper Officer:

Designation:

Jurisdiction:

Place:

Date:

FORM GST CMP-06

[See rule 6(5)]

Reply to the notice to show cause

1.	GSTIN
2.	Details of the show cause notice	Reference no.
2.	Details of the show cause notice	Date
3.	Legal name
4.	Trade name, if any
5.	Address of the Principal Place of Business
6.	Reply to the notice
7.	List of documents uploaded
8.	Verification	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 of the Authorised Signatory: Date: Place:

Note –

1. The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be uploaded separately.

2. Supporting documents, if any, may be uploaded in PDF format.

FORM GST CMP-07

[See rule 6(6)]

Reference No. <<…>> Date-

GSTIN

Name Address

Application Reference No. (ARN) Date –

Order for acceptance / rejection of reply to show cause notice

This has reference to your reply dated ____________ filed in response to the show cause notice issued vide reference no. ____________ dated ____________. Your reply has been examined and the same has been found to be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice stands vacated.

This has reference to your reply dated ____________ filed in response to the show cause notice issued vide reference no. ____________ dated ____________. Your reply has been examined and the same has not been found to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied with effect from << ____________ >> for the following reasons:

You have not filed any reply to the show cause notice; or

You did not appear on the day fixed for hearing.

Therefore, your option to pay tax under composition scheme is hereby denied with effect from << date >> for the following reasons:

<< Text >>

Signature:

Name of Proper Officer:

Designation:

Jurisdiction:

Date

Place

Form GST REG-01

[See rule 3(I))

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, 20 l7)

Part —A

State /UT — District -

l7. Getails of Rank 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 Numher

Type of Account

I FSC

Bank Name

Branch Address

To be auto-populated (Edit modc)

Note Add more accounts ------

15. Details ol’ the Goorls supplied by the Business

Please specify top 5 Goods
Sr. No.	Descri ption of Goods	HSN Code (Four digit)
(i)
(ii)
(iii)

19. Details of Services supplied by the Business.

Pleuse specify top 5 Services
Sr. No.	Description of’ Services	HSN Code (Four digit)

(ii)

(v)

20. Details of Additional Place(s) of Business

Number of additional places

Premises 1

(a) Details of Additional Place ot Business

21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee o1’ Associations/B0ard of Trustees etc.

22. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1

Particulars	First hamc	Middlc Name		Last Namc
Name
Photo
Name of Father
Date of Birth	DD/MM/YYYY	Gender		Male. Female, Others
Mobile Number		Email address
Telephone No. with STD
Designation /htatus			Director Identification Number (if any)
Permanent Account Numbcr			Aadhaar Number
Are you a citizen of India?	Yes / ho		Passport No. (in case of foreigners)

Residential Address in India
Building No/Flat No		Floor No
Name of the Premises/Building		Road/Street
BltickfTaluka		Road/Street
Cityfl’own/Locality/Village		District
State		PIN Code

23. Details of Authorised Representntive

Enrolment lD, if available
Provide following details, if enrolment ID is not available
Permanent Account Number
Aadhaai’, if Permanent Account Number is not available
	First Name	Middlc Name		Last Namc
hame of Person
Designation / Status
Mobile h umbcr
Email address
Telephone No. with STD			FAX No. with STD

24. State Specific Information

Profession Tax Enrolment Code (EC) No.

Profession Tax Rcgistriition Ccrtiticatc (RC) No.

State Excise License No. and the name txt the r erson in whose narne 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

form> give consent to “Goods and Services Tax Network” to obtain my 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.

27. Verification (by authorised signatory)

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: Name of Authorised Signatory.......................................

Date: Designation/Status.........................................................

List of documents to be uploaded:-

Instructions for submission of Application for Registration.

1. Enter name of perstin as rectirded tin Permanent Account Number tif the Business. In case o1’ Proprictorship concern, enter name of proprietor against Lcgal Name and mcntion Permanent Account Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.

2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future communication which will be verified through One Time Passwords to be sent separately. before filling up Part-B of the application.

3. 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 Trustccs ctc. in casc thc business dcclarcs a person as Authorised Signatory.

4. The following persons can digitally sign the application for new registration:-

Constitution of’ Business	Person who can cligitully sign the application
Proprietorship	Proprietor
Partnership	Managing / Authorised Partners
Hindu Undivicled Family	Karta
Private 1.imited Company	Managing / Whole-time Girectors
Public Limited Company	Managing / Whole-time Directors
Society/ Club/ Trust/ AOP	Members of’ Managing Committee
Government Department	Person In charge
Public Sector Undertnking	Managing / Whole-time Director
Unlimited Company	Managing/ Whole-time Director
1-imited 1.iability Partnership	Designated Partners
Local Authority	Chief Executive Officer or Equivalent
Statutory Body	Chief Executive Officer or Equivalent
Forcign Company	Authorised Person in India
f’oreign Limited Liability Partnership	Authorised Person in India
Others (specify)	Person In charge

5. Information in respect of authorisecl representative is optional. Please select your authorised representative from the I ist available on the common portal it 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

Private Limited Company

Public Limited Company Public Sector Undertaking Unlimited Company

Limited Liability Partnership

Foreign Company

Foreign Limited Liability Partnership

Digital Signature Certificate (DSC)-

Class-2 and above.

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 und 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 shall need to apply separately in respect of each of the vertical.

13. After approval of application, registration certificate shall be made available on the common portal.

14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART —A of the application which can be used for filling up details in PART-B of the application. TRN will be available on the common portal for a period of 15 days

15. Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

FORM GST REG-02

[See rule 8(5)]

Acknowledgment

Application Reference Number (ARN) -

You have filed the application successfully and the particulars of the application are given as under:

Date of filing :

Time of filing :

Goods and Services Tax Identification Number, if available :

Legal Name :

Trade Name (if applicable):

Form No. :

Form Description :

Center Jurisdiction :

State Jurisdiction :

Filed by :

Temporary reference number (TRN), if any:

Payment details* :

Challan Identification Number

: Date

: Amount

It is a system generated acknowledgement and does not require any signature.

* Applicable only in case of Casual taxable person and Non Resident taxable person

FORM GST REG-03

[See rule 9(2)]

Reference Number: Date–

Name of the Applicant:

Address:

GSTIN (if available):

Application Reference No. (ARN): Date:

Notice for Seeking Additional Information / Clarification

/ Documents relating to Application for

This is with reference to your <> application filed vide ARN <> Dated –DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons:

…

You are directed to submit your reply by................. (DD/MM/YYYY)

*You are hereby directed to appear before the undersigned on ……… (DD/MM/YYYY) at ……. (HH:MM)

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

Note:-

For new registration, original registration application will be available in editable mode if option ‘Yes’ is selected in item 7.

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: Date–

Name of the Applicant Address -

GSTIN (if available)

Order of Rejection of Application for

This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the same has not been found to be satisfactory for the following reasons:

…Therefore, your application is rejected in accordance with the provisions of the Act.

You have not replied to the notice issued vide reference no. …….. dated............... within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.

Signature

Name

Designation

Jurisdiction

Government of India

FORM GST REG-06

[See rule 10(1)]

Registration Certificate

Registration Number:

1.	Legal Name
2.	Trade Name, if any
3.	Constitution of Business
4.	Address of Principal Place of Business
5.	Date of Liability	DD/MM/ YYYY
6.	Period of Validity (Applicable only in case of Non-Resident taxable person or Casual taxable person)	From	DD/MM/YYYY	To	DD/MM/YYYY
7.	Type of Registration
8.	Particulars of Approving Authority
Centre			State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.

Annexure A

Goods and Services Tax Identification Number

Details of Additional Places of Business

Legal Name

Trade Name, if any

Total Number of Additional Places of Business in the State

Sr. No. Address

…..

Annexure B

Goods and Services Tax Identification Number

Legal Name

Trade Name, if any

Details of

1.	Photo	Name Designation/Status Resident of State
2.	Photo	Name Designation/Status Resident of State
3.	Photo	Name Designation/Status Resident of State
4.	Photo	Name Designation/Status Resident of State
5.	Photo	Name Designation/Status Resident of State
6.	Photo	Name Designation/Status Resident of State
7.	Photo	Name Designation/Status Resident of State
8.	Photo	Name Designation/Status Resident of State
9.	Photo	Name Designation/Status Resident of State
10.	Photo	Name Designation/Status Resident of State

FORM GST REG-07

[See rule 12(1)]

Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)

State /UT– District –

Part –A

13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory

Details of Signatory No. 1

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. with STD
Designation /Status			Director Identification Number (if any)
Permanent Account Number			Aadhaar Number
Are you a citizen of India?	Yes / No		Passport No. (in case of foreigners)

Residential Address (Within the Country)

Building No/FlatNo Floor No

	Name of the Premises/Building		Road/Street
	City/Town/Locality/Village		District
	State		PIN Code
	Block/Taluka

Note – Add more …

14.

Consent

I on behalf of the holder of Aadhar number give consent to “Goods and Services Tax Network” to obtain my 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 Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

15.

Verification

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: Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory

Date: Designation

List of documents to be uploaded (not applicable to a department or establishment of the Central Government or State Government or Local Authority or Governmental agencies):-

Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded.

Instructions for submission of application for registration as Tax Deductor/Tax Collector.

Enter name of Tax Deductor/Tax Collector as recorded on Tax Deduction and Collection Account Number/ Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent Account Number shall be verified with Income Tax database.
Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up of the application.
Person who is acting as DDO/ Person deducting/collecting tax can sign the application.
The application filed by undermentioned persons shall be signed digitally.

Sr. No

Type of Applicant

Digital Signature required

Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company

Foreign Limited Liability Partnership

Digital Signature Certificate(DSC) class 2 and above

Other than above

Digital Signature Certificate class 2 and above, e-Signature or any other mode as specified or as may be notified.

5. All information relating 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 information.

6. Status of the application filed online can be tracked on the Common portal.

7. No fee is payable for filing application for registration.

8. Authorised shall not be a minor.

FORM GST REG-08

[See rule 12(3)]

Reference No Date:

Name:

Address:

Application Reference No. (ARN) (Reply) Date:

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This has reference to the show-cause notice issued vide Reference Number…… dated ……. for cancellation of registration under the Act.

Whereas no reply to show cause notice has been filed; or
Whereas on the day fixed for hearing you did not appear; or
Whereas your reply to the notice to show cause and submissions made at the time of hearing have been examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following reason(s).

The effective date of cancellation of registration is <

You are directed to pay the amounts mentioned below on or before ----- (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made there under. (This order is also available on your dashboard).

Head	Integrated tax	Central tax	State tax	UT Tax	Cess
Tax
Interest
Penalty
Others
Total

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		Male / Female / Others
	Designation
	Date of Birth		DD/MM/YYYY
	Father‘s Name
	Nationality
	Aadhaar
	Address of the Authorised signatory.		Address line 1
			Address Line 2
			Address line 3

2.	Period for which registration is required		From			To
			DD/MM/YYYY			DD/MM/YYYY
3	Turnover Details		Estimated Turnover(Rs.)			Estimated Tax Liability (Net) (Rs.)
			Intra- State	Inter –State		Central Tax	State Tax	UT Tax		Integrated Tax	Cess

4	Address of Non-Resident taxable person in the Country of Origin
	(In case of business entity - Address of the Office)
	Address Line 1
	Address Line 2
	Address Line 3
	Country (Drop Down)
	Zip Code
	E mail Address
	Telephone Number
5	Address of Principal Place of Business in India
	Building No./Flat No.				Floor No.
	Name of the Premises/Building				Road/Street
	City/Town/Village/Locality				District
	Block/Taluka
	Latitude				Longitude
	State				PIN Code
	Mobile Number				Telephone Number
	E mail Address				Fax Number with STD
6	Details of Bank Account in India
	Account Number				Type of account
	Bank Name	Branch Address							IFSC
7	Documents Uploaded 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 given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place: Name of Authorised Signatory

Date : Designation:

Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:-

Proof of Principal Place of Business:

(a) For own premises –

Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises –

A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.

Proof of Non-resident taxable person:

Scanned copy of the passport of the Non-resident taxable person with VISA details. In case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or it’s Permanent Account Number, if 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/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.

Signature of the person competent to sign

Name:

Designation/Status:

(Name of the proprietor/Business Entity)

Acceptance as an authorised signatory

I <<(Name of the 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.

Signature of Authorised Signatory

Place:

Date: Designation/Status:

Instructions for submission of application for registration as Non-Resident Taxable Person.

Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
The applicant shall apply at least Five days prior to commencement of the business at the common portal.
The applicant needs to provide Email Id and Mobile Number for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.
The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners /Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
The application filed by the under-mentioned persons shall be signed digitally:-

Sr. No

Type of Applicant

Digital Signature required

Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company

Limited Liability Partnership Foreign Company

Foreign Limited Liability Partnership

Digital Signature Certificate(DSC) class 2 and above

Other than above

Digital Signature Certificate class 2 and above e-Signature or as may be notified

All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
Status of the application filed online can be tracked on the common portal.
No fee is payable for filing application for registration
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 – District -

(i)	Legal Name of the person
(ii)	Permanent Account Number of the person, if any
(iii)	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

1.	Details of Authorised Signatory (shall be resident of India)
	First Name	Middle Name			Last Name
	Photo
	Gender				Male / Female / Others
	Designation
	Date of Birth				DD/MM/YYYY
	Father’s Name
	Nationality
	Aadhaar, if any
	Address of the Authorised Signatory				Address line 1
					Address line 2
					Address line 3
2.	Date of commencement of the online service in India.				DD/MM/YYYY
3.	Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3…
4.	Jurisdiction		Center
5.	Details of Bank Account
	Account Number				Type of account
	Bank Name			Branch Address		IFSC
6.	Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7.	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. I, _........................................... hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation:

Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:-

Proof of Place of Business in India:

(a) For Own premises –

Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises –

A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

Proof of :

Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter.

Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India Scanned copy of License is issued by origin country

Scanned copy of Clearance certificate issued by Government of India

Bank Account Related Proof:

Scanned copy of the first page of Bank passbook / one page of Bank Statement

Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.

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 << Name of 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

I <<(Name of 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.

Signature of Authorised Signatory Place

(Name)

Date:

Designation/Status

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)			From		To
				DD/MM/YYYY		DD/MM/YYYY
6.	Period for which extension is requested.			From		To
				DD/MM/YYYY		DD/MM/YYYY
7.	Turnover Details for the extended period (Rs.)			Estimated Tax Liability (Net)for the extended period (Rs.)
	Inter- State		Intra-State	Central Tax	State Tax	UT Tax	Integrated Tax	Cess

8.	Payment details
	Date	CIN		BRN		Amount

9.	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: Name of Authorised Signatory: Date: Designation / Status:

Instructions for submission of application for extension of validity

The application can be filed online before the expiry of the period of validity.
The application can only be filed when advance payment is made.
After successful filing, Application Reference Number will be generated which can be used to track the status of the application.

Form GST REG-12

[See rule 16(1)]

Reference Number – Date:

(Name):

(Address):

Temporary Registration Number

Order of Grant of Temporary Registration/ Suo Moto Registration

Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under:

Details of person to whom temporary registration granted
1.	Name and Legal Name, if applicable
2.	Gender		Male/Female/Other
3.	Father’s Name
4.	Date of Birth		DD/MM/YYYY
5.	Address of the Person	Building No./ Flat No.
		Floor No.
		Name of Premises/ Building
		Road/ Street
		Town/City/Locality/ Village
		Block / Taluka
		District
		State
		PIN Code
6.	Permanent Account Number of the person, if available
7.	Mobile No.
8.	Email Address
9.	Other ID, if any (Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other)
10.	Reasons for temporary registration
11.	Effective date of registration / temporary ID
12.	Registration No. / Temporary ID
(Upload of Seizure Memo / Detention Memo / Any other supporting documents) > Signature << Name of the Officer>>: Designation/ Jurisdiction: Place Date: 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– District –

PART A

(i)	Name of the Entity
(ii)	Permanent Account Number of entity, if any (applicable in case of any other person notified)
(iii)	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

Type of Entity (Choose one)

UN Body Embassy Other Person

Country

Notification Details

Notification No.

Date

Address of the entity in State

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Village

District

Block/Taluka

Latitude

Longitude

State

PIN Code

Contact Information

Email Address

Telephone number

Fax Number

Mobile Number

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

Director Identification Number (if any)

Designation /Status

Permanent Account Number

Aadhaar Number

Permanent Account Number

Are you a citizen of India?

Yes / No

Passport No. (in case of foreigners)

Are you a citizen of India?

Residential Address

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

Town/City/Village

District

Block/Taluka

State

PIN Code

Bank Account Details (add more if required)

Account Number

Type of Account

IFSC

Bank Name

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 the applicant to represent the entity.

The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number generated and allotted to respective UN Body/ Embassy etc.

11.

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Place: (Signature)

Date: Name of Authorised Person:

(Signature)

Place: Name of Proper Officer:

Date: Designation:

Jurisdiction:

Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.

Every person required to obtain a unique identity number shall submit the application electronically.
Application shall be filed through common portal or registration can be granted suo-moto by proper officer.
The application filed on the common portal is required to be signed electronically or through any other mode as specified by the Government.
The details of the person authorised by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.

FORM GST REG-14

[See rule 19(1)]

Application for Amendment in Registration Particulars

(For all types of registered persons)

1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No	Field Name	Effective Date (DD/MM/YYYY)	Reasons(s)



5. List of documents uploaded (a) (b) (c) …
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: Name of Authorised Signatory Date: 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. 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.

FORM GST REG-15

[See rule 19(1)]

Reference Number - <<>> Date – DD/MM/YYYY

(Name)

(Address)

Registration Number (GSTIN / UIN)

Application Reference No. (ARN) Dated – DD/MM/YYYY

Order of Amendment

This has reference to your application number------ dated------ regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashboard for download.

Signature

Name

Designation

Jurisdiction

Date:

Place:

FORM GST REG-16

[See rule 20]

Application for Cancellation of Registration

GSTIN

Legal name

Trade name, if any

Address of Principal Place of Business

Address for future correspondence (including email, mobile telephone, fax )

Building No./ Flat No.

Floor No.

Name of Premises/ Building

Road/ Street

City/Town/ Village

District

Block/Taluka

Latitude

Longitude

State

Pin Code

Mobile (with country code)

Telephone

Fax Number

Reasons for Cancellation (Select one)

o Discontinuance /Closure of business

o Ceased to be liable to pay tax

o Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc.

o Change in constitution of business leading to change in Permanent Account Number

o Death of Sole Proprietor

o Others (specify)

In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc.

(i)

Goods and Services Tax Identification Number

(ii)

(a) Name (Legal)

(b) Trade name, if any

(iii)

Address of Principal

Building No./ Flat No.

Floor No.

Place of Business

Name of Premises/ Building

Road/ Street

City/Town/ Village

District

Block/Taluka

Latitude

Longitude

State

PIN Code

Mobile (with country code)

Telephone

Fax Number

Date from which registration is to be cancelled.

Particulars of last Return Filed

(i)

Tax period

(ii)

Application Reference Number

(iii)

Date

10.

Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of

registration.

Description

Value of Stock (Rs.)

Input Tax Credit/ Tax Payable (whichever is higher) (Rs.)

Central Tax

State Tax

UT Tax

Integrated Tax

Cess

Inputs

Inputs contained in semi-finished goods

Inputs contained in finished goods

Capital Goods/Plant and machinery

Total

11.

Details of tax paid, if any

Payment from Cash Ledger

Sr. No.

Debit Entry No.

Central

Tax

State Tax

UT Tax

Integrated

Tax

Cess

Sub-Total

Payment from ITC Ledger

Sr. No.

Debit Entry No.

Central

Tax

State Tax

UT Tax

Integrated

Tax

Cess

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.

Signature of Authorised Signatory

Place	Name of the Authorised Signatory
Date	Designation / Status

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	Person who can digitally sign the application
Proprietorship	Proprietor
Partnership	Managing / Authorised Partners
Hindu Undivided Family	Karta
Private Limited Company	Managing / Whole-time Directors/ Chief Executive Officer
Public Limited Company	Managing / Whole-time Directors/ Chief Executive Officer
Society/ Club/ Trust/ AOP	Members of Managing Committee
Government Department	Person In charge
Public Sector Undertaking	Managing / Whole-time Directors/ Chief Executive Officer
Unlimited Company	Managing / Whole-time Directors/ Chief Executive Officer
Limited Liability Partnership	Designated Partners
Local Authority	Chief Executive Officer or Equivalent
Statutory Body	Chief Executive Officer or Equivalent
Foreign Company	Authorised Person in India
Foreign Limited Liability Partnership	Authorised Person in India
Others	Person In charge

In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the

concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register

with the tax authority before submission of the application for cancellation. This application shall be made only

after that the new entity is registered.

Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls.

Status of the Application may be tracked on the common portal
No fee is payable for filing application for cancellation.
After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act.
The registered person may also update his contact address and update his mobile number and e mail address.

Form GST REG -17

[See rule 22(1)]

Reference No. – << Date >>

Registration Number (GSTIN/UIN)

(Name)

(Address)

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: -

….

__ 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

Place:

Date:

Signature

< Name of the Officer>

Designation

Jurisdiction

FORM GST REG-18

[See rule 22(2)]

Reply to the Show Cause Notice issued for cancellation for registration

1.	Reference No. of Notice	Date of issue
2.	GSTIN / UIN
3.	Name of business (Legal)
4.	Trade name, if any
5.	Reply to the notice
6.	List of documents uploaded
7.	Verification 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 Name Designation/Status Place Date

"Form GST REG-19

[See rule 22(3)]

Reference No. – Date

Name

Address

GSTIN / UIN

Application Reference No. (ARN) Date

Order for Cancellation of Registration

This has reference to your reply dated ---- 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).

The effective date of cancellation of your registration is < DD/MM/YYYY >.

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 payable you on submission of final return furnished by you.

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	Central Tax	State Tax	UT Tax	Integrated Tax	Cess
Tax
Interest
Penalty
Others
Total

Place:

Date:

Signature

Designation

Jurisdiction"

Form GST REG-20

[See rule 22(4) ]

Reference No. – Date

Name

Address

GSTIN/UIN

Show Cause Notice No. Date

Order for dropping the proceedings for cancellation of registration

This has reference to your reply dated ----- in response to the notice to show cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated due to the following reasons:

<< text >>

Signature

< Name of the Officer>

Designation

Jurisdiction

Place:

Date:

Form GST REG-21

[See rule 23(1)]

Application for Revocation of Cancellation of Registration

1.	GSTIN (cancelled)
2.	Legal Name
3.	Trade Name, if any
4.	Address (Principal place of business)
5.	Cancellation Order No.		Date –
6.	Reason for cancellation
7.	Details of last return filed
	Period of Return	Application Reference Number		Date of filing	DD/MM/YYYY
8	Reasons for revocation of cancellation	Reasons in brief. (Detailed reasoning can be filed as an attachment)
9	Upload Documents
10.	Verification 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 of Authorised Signatory Full Name (first name, middle, surname) Designation/Status 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.

FORM GST REG-22

[See rule 23(2]

Reference No. - Date

GSTIN/UIN

(Name of Taxpayer)

(Address)

Application Reference No. (ARN) 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.

Signature

Name of Proper officer

(Designation)

Jurisdiction –

Date

Place

FORM GST REG-23

[See rule 23(3)]

Reference Number : Date

Name of the Applicant/ Taxpayer

Address of the Applicant/Taxpayer

GSTIN

Application Reference No. (ARN): Dated

Show Cause Notice for rejection of application for revocation of cancellation of registration

This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons:

…

You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits

Signature

Name of the Proper Officer

Designation

Jurisdiction

Date:

Place:

FORM GST REG-24

[See rule 23(3)]

Reply to the notice for rejection of application for revocation of cancellation of registration

1.	Reference No. of Notice	Date
2.	Application Reference No. (ARN)	Date
3.	GSTIN, if applicable
4.	Information/reasons
5.	List of documents filed
6.	Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Place Designation/Status Date

FORM GST REG-25

[See rule 24(1)]

Certificate of Provisional Registration

1.	Provisional ID
2.	Permanent Account Number
3.	Legal Name
4.	Trade Name
5.	Registration Details under Existing Law
	Act	Registration Number
(a)
(b)
(c)
Date		Place

This is a Certificate of Provisional Registration issued under the provisions of 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. No.	Type of Registration		Registration Number	Date of Registration
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
10	Import/Exporter Code Number
11	Registration Under Duty Of Excise On Medicinal And Toiletry Act

12	Others (Please specify)
10. Details of Principal Place of Business
Building No. /Flat No.						Floor No
Name of the Premises/Building						Road/Street
Locality/Village						District
State						PIN Code
Latitude						Longitude
Contact Information
Office Email Address						Office Telephone Number
Mobile Number						Office Fax No
10A. Nature of Possession of Premises			(Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory / Manufacturing		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						Floor No
Name of the Premises/Building						Road/Street
Locality/Village						District
State						PIN Code
Latitude (Optional)						Longitude(Optional)
Contact Information
Office Email Address					Office Telephone Number
Mobile Number					Office Fax No
11A.Nature of Possession of Premises				(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory / Manufacturing		Wholesale Business				Retail Business	Warehouse/Depot
Bonded Warehouse		Service Provision				Office/Sale Office	Leasing Business
Service Recipient		EOU/ STP/ EHTP				SEZ	Input Service Distributor (ISD)
Works Contract		Others (Specify)
Add More --------
12. Details of Goods/ Services supplied by the Business

Sr. No.

Description of Goods

HSN Code

Sr. No.

Description of Services

HSN Code

13. Total Bank Accounts maintained by you for conducting Business

Sr. No.

Account Number

Type of Account

IFSC

Bank Name

Branch Address

14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

Name

Name of Father/Husband

Date of Birth

DD/ MM/ YYYY

Gender

Mobile Number

Email Address

Telephone Number

Identity Information

Designation

Director Identification Number

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

Passport Number

Residential Address

Building No/Flat No

Floor No

Name of the Premises/Building

Road/Street

Locality/Village

District

State

PIN Code

15. Details of Primary Authorised Signatory

Name

Name of Father/Husband

Date of Birth

DD / MM / YYYY

Gender

Mobile Number

Email Address

Telephone Number

Identity Information
Designation	Director Identification Number
Permanent Account Number	Aadhaar Number
Are you a citizen of India?		Passport Number
Residential Address
Building No/Flat No		Floor No
Name of the Premises/Building		Road/Street
Locality/Village		District
State		PIN Code
Add More ---
List of Documents Uploaded 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 behalfof the holdersof Aadhaar numbersprovided in the form, giveconsent to “Goodsand 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. Digital Signature/E-Sign
Name of the Authorised Signatory			Place
Designation of Authorised Signatory			Date

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 Director/Members of Managing Committee of Associations/Board of Trustees etc)

1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc >>

hereby solemnly affirm and declare that << name of the authorised signatory >> to act as an authorised signatory for the business << Goods and Services Tax Identification Number - Name of the Business >> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act, 2017.

All his actions in relation to this business will be binding on me/ us.

Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

S. No. Full Name Designation/Status Signature

Acceptance as an authorised signatory

I << (Name of the 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.

Signature of Authorised Signatory

Designation/Status

Date

Place

Instructions for filing online form

Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax Department for log in on the GST Portal.
Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email address and Mobile Number would be filled as contact information 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:-

1.	Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern – Proprietor Partnership Firm / Limited Liability Partnership – Managing/ Authorised Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) Hindu Undivided Family – Karta Company – Managing Director or the Authorised Person Trust – Managing Trustee Association of Person or Body of Individual –Members 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
2.	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.
3.	Proof of Principal/Additional Place of Business: (a) For Own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. (c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
4	Bank Account Related Proof: Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
5	For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified.

• After submitting information electronic signature shall be required. Following person can electronically sign application for enrolment:-

Constitution of Business	Person who can digitally sign the application
Proprietorship	Proprietor
Partnership	Managing / Authorised Partners
Hindu Undivided Family	Karta
Private Limited Company	Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer
Public Limited Company	Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer
Society/ Club/ Trust/ AOP	Members of Managing Committee
Government Department	Person In charge
Public Sector Undertaking	Managing / Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer
Unlimited Company	Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer
Limilted Liability Partnership	Designated Partners
Local Authority	Chief Executive Officer or Equivalent
Statutory Body	Chief Executive Officer or Equivalent
Foreign Company	Authorised Person in India
Foreign Limited Liability Partnership	Authorised Person in India
Others	Person In charge

Application is required to be mandatorily digitally signed as per following :-

Sl. No

Type of Applicant

Digital Signature required

Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company

Foreign Limited Liability Partnership

Digital Signature Certificate(DSC) Class 2 and above

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.

Authorised signatory should not be minor.
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

FORM GST REG-27

[See rule – 24(3)]

Reference No. <>

Provisional ID

Name

Address

Application Reference Number (ARN) <> Dated

Show Cause Notice for cancellation of provisional registration

This has reference to your application dated --. The application has been examined and the same has not been found to be satisfactory for the following reasons:-

…

You are hereby directed to show cause as to why the provisional registration granted to you shall not be cancelled.

Signature

Name of the Proper Officer

Designation

Jurisdiction

Date

Place

FORM GST REG-28

[See rule 24(3)]

Reference No. - << Date–DD/MM/YYYY>>

Name

Address

GSTIN /Provisional ID

Application Reference No. (ARN) Dated – DD/MM/YYYY

Order for cancellation of provisional registration

This has reference to your reply dated ---- 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 provisional registration is liable to be cancelled for following reason(s).

Determination of amount payable 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	Central Tax	State Tax	UT Tax	Integrated Tax	Cess
Tax
Interest
Penalty
Others
Total

Place:

Date:

Signature

< Name of the Officer>

Designation

Jurisdiction

Form GST REG-29

[See rule 24(4) ]

Application for cancellation of provisional registration

Part A

(i) Provisional ID
(ii) Email ID
(iii) Mobile Number
Part B
1. Legal Name (As per Permanent Account Number)
2. Address for correspondence
Building No./ Flat No.		Floor No.
Name of Premises/ Building		Road/ Street
City/Town/ Village/Locality		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 given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed.
Aadhaar Number		Permanent Account Number
Signature of Authorised Signatory
Full Name
Designation / Status
Place
Date		DD/MM/YYYY

FORM GST REG-30

[See rule 25]

Form for Field Visit Report

Center Jurisdiction (Ward/Circle/Zone)

Name of the Officer:-<> Date of Submission of Report:- Name of the taxable person GSTIN/UIN – Task assigned by:- Date and Time of Assessment of Task: < System date and time>
Sr. No.	Particuars	Input
1.	Date of Visit
2.	Time of Visit
3.	Location details:
	Latitude	Longitude
	North - Bounded By	South – Bounded By
	West - Bounded By	West – Bounded By
4.	Whether address is same as metioned in applicatioin.	Y/N
5.	Particulars of person available at the time of visit
(i)	Name
(ii)	Father’s Name
(iii)	Residential Address
(iv)	Mobile Number
(v)	Designation/Status
(vi)	Relationship with taxable person, if applicable
6.	Functioning status of the business	Functioning - Y/N
7.	Details of premises
	Open Space Area (in sq.m.) – (approx.)
	Covered Space Area (in sq. m.)- (approx.)
	Floor on which business premises located
8.	Documents verified	Yes/No
9.	Upload photograph of the placewith the person who is present at the place site where site verification is conducted
10.	Comments (Not more than < 1000 characters> Signaure Place: Name of the Officer: Date: Designation: Jurisdiction:

[F.No 349/58/2017-GST]

(Dr. Sreeparvathy S. L.)

Under Secretary to the Government of India

1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person < Select from drop down >
(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	Centre	State
8. Declaration – I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10.
9. Verification I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation / Status Place Date

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person < Select from drop down>.
(i) Manufacturers, other than manufacturers of such goods as may be 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
7. Jurisdiction	Centre	State
8. Declaration – I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying 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 Name Designation / Status Place Date

Central Tax

03/2017

19-06-2017

Notifying the CGST Rules, 2017 on registration and composition levy

Act

Notifications

Get in Touch

Useful Links

Issue under GST?

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.-			Yes No (Tick one)
8.	Additional Information
9.	List of Documents uploaded
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. Signature of Authorised Signatory Name Designation/Status: Place: Date: