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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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▪ 2017 } | 21 { No. 38 Poudouchéry Mercredi 2 1 Juin 2017
No. Puducherry Wednesday 21st June 2017
( 31 Jyaistha 1939 )
GOVERNMENT OF P UDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 4/A1/CT/2017, Puducherry, dated 21st June 2017)
NOTIFICATION
In exercise of the powers conferred by section 164 of the
Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the
Lieutenant-Governor, Puducherry is pleased to make the following rules,
namely:—
[ 783 ] 784 LA GAZETTE DE L'ETAT [PART–II
CHAPTER – I
PRELIMINARY
1. Short title, Extent and Commencement.— (1) These rules may
be called the Puducherry Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from the 22nd day of
June, 2017.
2. Definitions.— In these rules, unless the context otherwise
requires,–
(a) "Act" means the Puducherry Goods and Services Tax
Act, 2017 (Act No.6 of 2017);
(b) "FORM" means a Form appended to these rules;
(c) "section" means a section of the Act;
(d) "Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); and
(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.
CHAPTER – II
COMPOSITION RULES
3. Intimation for composition levy.— (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the 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.
785
PART–II] LA GAZETTE DE L'ETAT
(2) Any person who applies for registration under sub-rule (1)
of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay
tax under the said section.
(3) Any registered person who opts to pay tax under section
10 shall electronically file an intimation in FORM GST 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 GST ITC-03 in accordance with the
provisions of sub-rule (4) of 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 10 shall furnish the details of stock, including the
inward supply of goods received from unregistered persons, held by him on the day preceding 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 for 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 (1) 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.
786 LA GAZETTE DE L'ETAT [PART–II
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
from an unregistered supplier and where purchased, he pays the
tax under sub-section (4) of section 9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of
section 9 on inward supply of goods or services or both;
(e) he was not engaged in the manufacture of goods as notified
under clause (e) of sub-section (2) of section 10, during the
preceding financial year;
(f) he shall mention the words "composition taxable person, not
eligible to collect tax on supplies" at the top of the bill of supply
issued by him; and
(g) he shall mention the words "composition taxable person"
on every notice or signboard displayed at a prominent place at his
principal place of business and at every additional place or places
of business.
(2) The registered person paying tax under section 10 may not
file a fresh intimation every year and he may continue to pay tax under
the said section subject to the provisions of the Act and these rules.
6. Validity of composition levy.— (1) The option exercised by a
registered person to pay tax under section 10 shall remain valid so long
as he satisfies all the conditions mentioned in the said section and under
these rules.
787
PART–II] LA GAZETTE DE L'ETAT
(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 code, 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-01
containing details of the stock of inputs and inputs contained in
semi-finished or finished goods held in stock by him on the date on
which the option is withdrawn or denied, within a period of thirty days
from the date from which the option is withdrawn or from the date of
the order passed in FORM GST CMP-07, as the case may be.
788 LA GAZETTE DE L'ETAT [PART–II
(7) Any intimation or application for withd rawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.— The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:–
Sl. Category of registered persons Rate of tax
No.
(1)
(2)
(3)
1 Manufacturers, other than manufacturers of One per cent
such goods as may be notified by the Government.
2 Suppliers making supplies referred to in clause (b) Two and a half per
of paragraph 6 of Schedule II. cent.
3 Any other supplier eligible for composition Half per cent.
levy under section 10 and the provisions of this Chapter.
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 789
PART–II] LA GAZETTE DE L'ETAT
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 (1) 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 (3),
the applicant shall electronically submit an application in Part B of
FORM GST REG-01, duly signed or verified through electronic
verification code, along with the documents specified in the said Form
at the common portal, either directly or through a Facilitation Centre
notified by the Commissioner.
(5) On receipt of an application under sub-rule (4), an
acknowledgement shall be issued electronically to the applicant in
FORM GST REG-02.
790 LA GAZETTE DE L'ETAT [PART–II
(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.
791
PART–II] LA GAZETTE DE L'ETAT
(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;
(c) two characters for the entity code; and
(d) one checksum character.
(2) The registration shall be effective from the date on which
the person becomes liable to registration where the application for
registration has been submitted within a period of thirty days from such
date.
(3) Where an application for registration has been submitted
by the applicant after the expiry of thirty days from the date of his
becoming liable to registration, the effective date of registration shall
be the date of the grant of registration under sub-rule (1) or sub-rule (3)
or sub-rule (5) of rule 9.
(4) Every certificate of registration shall be digitally signed by
the proper officer under the Act.
792 LA GAZETTE DE L'ETAT [PART–II
(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; and
(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 grant of registration shall, mutatis mutandis, apply
to an application submitted under this rule.
793
PART–II] LA GAZETTE DE L'ETAT
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 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as
provided in rule 22 for the cancellation of registration.
13. Grant of registration to non-resident taxable person.— (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner:
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 794 LA GAZETTE DE L'ETAT [PART–II
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 State Government on the recommendations of the Council.
15. Extension in period of operation by casual taxable person and non-resident taxable person.— (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
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 795
PART–II] LA GAZETTE DE L'ETAT
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 10 relating to verification
and the issue of the certificate of registration shall, mutatis mutandis,
apply to an application submitted under sub-rule (3).
(5) The Goods and Services Tax Identification Number assigned,
pursuant to the verification under sub-rule (4), shall be effective from
the date of the order granting registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special
entities.— (1) Every person required to be granted a Unique Identity
Number in accordance with the provisions of sub-section (9) of section
25 may submit an application 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.
796 LA GAZETTE DE L'ETAT [PART–II
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 REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event
warranting such amendment;
797
PART–II] LA GAZETTE DE L'ETAT
(b) the change relating to sub-clause (i) and sub-clause (iii) of
clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG-14 on the common portal;
(d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under the said rule.
(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) 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 service 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.
798 LA GAZETTE DE L'ETAT [PART–II
(5) If the proper officer fails to take any action,–
(a) within a period of fifteen working days from the date of
submission of the application, or
(b) within a period of seven working days from the date of the
receipt of the reply to the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied
for and the amended certificate shall be made available to the registered
person on the common portal.
20. Application for cancellation of registration.— A registered
person, other than a person to whom a registration has been granted
under rule 12 or a person to whom a Unique Identity Number has been
granted under rule 17, seeking cancellation of his registration under
sub-section (1) of section 29 shall electronically submit an application
in FORM GST REG-16, including therein the details of inputs held in
stock or inputs contained in semi-finished or finished goods held in
stock and of capital goods held in stock on the date from which the
cancellation of registration is 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.
799
PART–II] LA GAZETTE DE L'ETAT
22. Cancellation of registration.— (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his 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 (1), 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 REG -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 proprietor himself.
23. Revocation of cancellation of registration.— (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner :
Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person
to furnish returns, unless such returns are furnished and any amount 800 LA GAZETTE DE L'ETAT [PART–II
due as tax, in terms of such returns, has been paid along with any
amount payable towards interest, penalty and late fee in respect of the
said returns.
(2) (a) Where the proper officer is satisfied, for reasons to be
recorded in writing, that there are sufficient grounds for revocation
of cancellation of registration, he shall revoke the cancellation of
registration by an order in FORM GST REG-22 within a period of
thirty days from the date of the receipt of the application and
communicate the same to the applicant.
(b) The proper officer may, for reasons to be recorded in
writing, under circumstances other than those specified in clause (a),
by an order in FORM GST REG-05, reject the application for
revocation of cancellation of registration and communicate the
same to the applicant.
(3) The proper officer shall, before passing the order referred
to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23
requiring the applicant to show cause as to why the application
submitted for revocation under sub-rule (1) should not be rejected and
the applicant shall furnish the reply within a period of seven working
days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM
GST REG-24, the proper officer shall proceed to dispose of the
application in the manner specified in sub-rule (2) within a period of
thirty days from the date of the receipt of such information or
clarification from the applicant.
24. Migration of persons registered under the existing law.—
(1) (a) Every person, other than a person deducting tax at source or an
Input Service Distributor, registered under an existing law and having a
Permanent Account Number issued under the provisions of the
Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal
by validating his e-mail address and mobile number, either directly or
through a Facilitation Centre notified by the Commissioner.
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(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 on the common portal:
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 REG-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:
802 LA GAZETTE DE L'ETAT [PART–II
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.— (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Government 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 from India, by some other person duly 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;
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(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;
(c) in the case of a company, by the chief executive officer or
authorised signatory thereof;
(d) in the case of a Government or any Governmental agency
or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a
minor or authorised signatory thereof;
(f) in the case of any other association, by any member of the
association or persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or
authorised signatory thereof; or
(h) in the case of any other person, by some person competent
to act on his behalf, or by a person authorised in accordance with
the provisions of section 48.
(3) All notices, certificates and orders under the provisions of
this Chapter shall be issued electronically by the proper officer or any
other officer authorised to issue such notices or certificates or orders,
through digital signature certificate specified under the provisions of
the Information Technology Act, 2000 (21 of 2000).
————
FORM GST CMP – 01
[See rule 3(1)]
Intimation to Pay Tax under Section 10 (Composition Levy)
(Only for persons registered under the existing law migrating on the
appointed day)
1. GSTIN / Provisional ID :
2. Legal name
:
804 LA GAZETTE DE L'ETAT [PART–II
3. Trade name, if any :
4. Address of Principal Place of Business :
5. Category of Registered Person < Select from drop down>.
(i) M a n u f a c t u r e r s , o t h e r t h a n :
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 o th e r su p p li e r el ig i b l e fo r :
composition levy.
6. Financial Year from which composition : 2017-18
scheme is opted .
7. Jurisdiction
: Centre State
8. Declaration–
I hereby declare that the aforesaid business shall abide by the
conditions and r estrictions 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 :
Place :
Date : Designation / Status :
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FORM GST CMP – 02
[See rule 3(2)]
Intimation to Pay Tax under Section 10 (Composition Levy)
(For persons registered under the Act)
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) M a n u f a c t u r e r s , o t h e r t h a n : 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 o th e r su p p li e r el ig i b l e fo r :
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 :
Place :
Date : Designation / Status :
806 LA GAZETTE DE L'ETAT [PART–II
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.
Sl. GSTIN/ Name Bill/ Date Value VAT Central Service Total
No. TIN of the Invoice o f Excise Ta x
supplier No. Stock (if
applicable)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1
2
Total 807
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8. Stock of purchases made from unregistered person under the
existing law.
Sl. Name Address Bill/ Date Value VAT Central Service Total
No. of the Invoice o f Excise Ta x
unregistered No. Stock (if
person
applicable)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1
2
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 :
808 LA GAZETTE DE L'ETAT [PART–II
4. Address of Principal Place of Business :
5. Category of Registered Person–
(i) M a n u f a c t u r e r s , o t h e r t h a n :
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 o th e r su p p li e r el ig i b l e fo r :
composition levy.
6. Nature of Business
:
7. Dat e fr o m which wit hd r awal f r o m : D D M M Y Y Y Y
composition scheme is sought.
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 :
Place :
Date : Designation / Status :
Note : Stock statement may be furnished separately for availing input
tax credit on the stock available on the date preceding the date
from which composition option is withdrawn in FORM GST
ITC-01.
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PART–II] LA GAZETTE DE L'ETAT
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:—
1
2
3
….
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 :
Place : Designation :
Date :
Jurisdiction :
810 LA GAZETTE DE L'ETAT [PART–II
FORM GST CMP – 06
[See rule 6(5)]
Reply to the notice to show cause
1. GSTIN :
2. Details of the show cause notice–
(i) Reference No.
:
(ii) Date
:
3. Legal name
:
4. Trade name, if any :
5. Address of 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 hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed
therefrom.
Place :
Date :
Signature of Authorised Signatory
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.
811
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FORM GST CMP – 07
[See rule 6(6)]
Reference No. << >> Date –
To
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.
(or)
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:
<< text >>
(or)
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 :
Place : Designation :
Date :
Jurisdiction :
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(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).
online publication at "http://styandptg.puducherry.gov.in" Government Central Press Directorate of Stationery and Printing Puducherry-605 009.