[ 783 ]

GOVERNMENT OF PUDUCHERRY

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:—

Registered with the Registrar

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

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EXTRAORDINAIRE

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SSP/PY/44/2015-17

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2017 }

| 21 {

No. 38 Poudouchéry

Mercredi

Juin

2017

No.

Puducherry

Wednesday

21st

June

2017

( 31 Jyaistha 1939 )

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[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;

(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.

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(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.

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[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;

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.

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(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.

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[PART–II

(7) Any intimation or application for withdrawal under

sub-rule (2) or (3) or denial of the option to pay tax under section 10 in

accordance with sub-rule (5) in respect of any place of business in any

State or Union territory, shall be deemed to be an intimation in respect

of all other places of business registered on the same Permanent Account

Number.

7. Rate of tax of the composition levy.— The category of registered

persons, eligible for composition levy under section 10 and the

provisions of this Chapter, specified in column (2) of the Table below

shall pay tax under section 10 at the rate specified in column (3) of the

said Table:–

Sl.

Category of registered persons

Rate of tax

No.

(1)

(2)

(3)

Manufacturers, other than manufacturers of

One per cent

such goods as may be notified by the Government.

Suppliers making supplies referred to in clause (b)

Two and a half per

of paragraph 6 of Schedule II.

cent.

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

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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

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.

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[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.

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(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 (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.

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[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

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.

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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

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[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

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Act has failed to apply for such registration, such officer may

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.

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[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;

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(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;

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.

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[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.

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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

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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.

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:

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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;

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

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[PART–II

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

2017-18

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 payment of tax under

section 10.

9. Verification

I ......................................... hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my

knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Place :

Name

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) 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

Place :

Name

Date :

Designation / Status :

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[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

Excise

Tax

supplier

No.

Stock

(if

applicable)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Total

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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

Excise

Tax

unregistered

No.

Stock

(if

person

applicable)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

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

Place :

Name

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

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[PART–II

4. Address of Principal Place of Business

5. Category of Registered Person–

(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. Nature of Business

7. Date from which withdrawal from :

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

Place :

Name

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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FORM GST CMP – 05

[See rule 6(4)]

Reference No. << ...… >>

<< Date >>

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 :

Place :

Designation

Date :

Jurisdiction

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[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.

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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.

(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