595

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

595

EXTRAORDINARY

No. 3

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(1)

In exercise of the powers conferred by

sub-section (3) of section 1 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of

2017) (hereinafter referred to as the ―said

Act‖) and all other powers enabling it in this

behalf, the Government of Goa hereby

appoints the 22nd day of June, 2017, as the

date on which the provisions of sections 1, 2,

3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139,

146 and 164 of the said Act shall come into

force.

By order and in the name of the Governor

of Goa.

Sushama

D.

Kamat,

Under

Secretary,

Finance (R&C).

Porvorim, 21st June, 2017.

_________

Notification

38/1/2017-Fin(R&C)(2)

In exercise of the powers conferred by

section 164 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017) and all

other powers enabling it in this behalf, the

Government of Goa hereby makes the

following rules, namely:—

Chapter I

Preliminary

1. Short title, extent and commencement.—

(1) These rules may be called the Goa 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 Goa Goods and

Services Tax Act, 2017 (Goa Act 4 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);

(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.

SERIES I No. 11

Panaji, 21st June, 2017 (Jyaistha 31, 1939)

Reg. No. G-2/RNP/GOA/32/2015-2017

Suggestions are welcomed on e-mail: dir–[email protected]

595

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Chapter II

Composition Rules

3. Intimation for composition levy.— (1) Any

person who has been granted registration on

a provisional basis under clause (b) of sub-

-rule (1) of rule 24 and who opts to pay tax

under section 10, shall electronically file an

intimation in FORM GST CMP-01, duly signed

or verified through electronic verification

code, on the common portal, either directly or

through a Facilitation Centre notified by the

Commissioner, prior to the appointed day, but

not later than thirty days after the said day, or

such further period as may be extended by

the Commissioner in this behalf:

Provided that where the intimation in

FORM GST CMP-01 is filed after the

appointed day, the registered person shall

not collect any tax from the appointed day

but shall issue bill of supply for supplies

made after the said day.

(2) Any person who applies for registration

under sub-rule (1) of rule 8 may give an option

to pay tax under section 10 in Part B of FORM

GST REG-01, which shall be considered as an

intimation to pay tax under the said section.

(3) Any registered person who opts to pay

tax under section 10 shall electronically file

an intimation in FORM GST 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.

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;

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(e)

he

was

not

engaged

in

the

manufacture of goods as notified under

clause (e) of sub-section (2) of section 10,

during the preceding financial year;

(f)

he

shall

mention

the

words

―composition taxable person, not eligible to

collect tax on supplies‖ at the top of the bill

of supply issued by him; and

(g)

he

shall

mention

the

words

―composition taxable person‖ on every

notice

or

signboard

displayed

at

a

prominent place at his principal place of

business and at every additional place or

places of business.

(2) The registered person paying tax

under section 10 may not file a fresh

intimation every year and he may continue to

pay tax under the said section subject to the

provisions of the Act and these rules.

6. Validity of composition levy.— (1) The

option exercised by a registered person to

pay tax under section 10 shall remain valid so

long as he satisfies all the conditions

mentioned in the said section and under

these rules.

(2) The person referred to in sub-rule (1)

shall be liable to pay tax under sub-section

(1) of section 9 from the day he ceases to

satisfy any of the conditions mentioned in

section 10 or the provisions of this Chapter

and shall issue tax invoice for every taxable

supply made thereafter and he shall also file

an intimation for withdrawal from the scheme

in FORM GST CMP-04 within seven days of

the occurrence of such event.

(3) The registered person who intends to

withdraw from the composition scheme shall,

before the date of such withdrawal, file an

application in FORM GST CMP-04, duly

signed

or

verified

through

electronic

verification

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.

(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:—

OFFICIAL GAZETTE — GOVT. OF GOA

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598

Sl.

No.

Category of registered persons

Rate of

tax

(1)

(2)

(3)

1

Manufacturers,

other

than

manufacturers of such goods

as may be notified by the

Government

one

per

cent.

2

Suppliers

making

supplies

referred to in clause (b) of

paragraph 6 of Schedule II

two and

a half per

cent.

3

Any other supplier eligible for

composition levy under section

10 and the provisions of this

Chapter

half

per

cent.

Chapter III

Registration

8. Application for registration.— (1) Every

person, other than a non-resident taxable

person, a person required to deduct tax at

source under section 51, a person required to

collect tax at source under section 52 and a

person supplying online information and

database access or retrieval services from a

place outside India to a non-taxable online

recipient referred to in section 14 of the

Integrated Goods and Services Tax Act, 2017

(13 of 2017) who is liable to be registered

under sub-section (1) of section 25 and every

person seeking registration under sub-section

(3) of section 25 (hereafter in this Chapter

referred to as ―the applicant‖) shall, before

applying

for

registration,

declare

his

Permanent Account Number, mobile number,

e-mail address, State or Union territory in Part

A of FORM GST REG-01 on the common

portal, either directly or through a Facilitation

Centre notified by the Commissioner:

Provided that a person having a unit(s) in a

Special Economic Zone or being a Special

Economic Zone developer shall make a

separate application for registration as a

business vertical distinct from his other units

located outside the Special Economic Zone:

Provided further that every person being an

Input Service Distributor shall make a

separate application for registration as such

Input Service Distributor.

(2) (a) The Permanent Account Number

shall be validated online by the common

portal from the database maintained by the

Central Board of Direct Taxes.

(b) The mobile number declared under sub-

-rule (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.

(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

OFFICIAL GAZETTE — GOVT. OF GOA

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599

of any information or any document required

to be furnished under the said rule, or where

the proper officer requires any clarification

with regard to any information provided in

the application or documents furnished

therewith, he may issue a notice to the

applicant electronically in FORM GST REG-03

within a period of three working days from

the date of submission of the application and

the applicant shall furnish such clarification,

information or documents electronically, in

FORM GST REG-04, within a period of seven

working days from the date of the receipt of

such notice.

Explanation.— For the purposes of this

sub-rule,

the

expression

―clarification‖

includes

modification

or

correction

of

particulars declared in the application for

registration, other than Permanent Account

Number, State, mobile number and e-mail

address declared in Part A of FORM GST

REG-01.

(3) Where the proper officer is satisfied

with

the

clarification,

information

or

documents furnished by the applicant, he

may approve the grant of registration to the

applicant within a period of seven working

days from the date of the receipt of such

clarification or information or documents.

(4) Where no reply is furnished by the

applicant in response to the notice issued

under sub-rule (2) or where the proper officer

is

not

satisfied

with

the

clarification,

information or documents furnished, he shall,

for reasons to be recorded in writing, reject

such application and inform the applicant

electronically in FORM GST REG-05.

(5) If the proper officer fails to take any

action,—

(a) within a period of three working days

from the date of submission of the

application; or

(b) within a period of seven working

days from the date of the receipt of

the clarification, information or documents

furnished

by

the

applicant

under

sub-rule (2), the application for grant of

registration shall be deemed to have been

approved.

10. Issue of registration certificate.— (1)

Subject to the provisions of sub-section (12) of

section 25, where the application for grant of

registration has been approved under rule 9,

a certificate of registration in FORM GST

REG-06 showing the principal place of

business and additional place or places of

business shall be made available to the

applicant on the common portal and a Goods

and Services Tax Identification Number

shall be assigned subject to the following

characters, namely:—

(a) two characters for the State code;

(b) ten characters for the Permanent

Account Number or the Tax Deduction and

Collection Account Number;

(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.

(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

OFFICIAL GAZETTE — GOVT. OF GOA

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600

business verticals within a State or a Union

territory, requiring a separate registration for

any of its business verticals under sub-

-section (2) of section 25 shall be granted

separate registration in respect of each of the

verticals subject to the following conditions,

namely:—

(a) such person has more than one

business vertical as defined in clause (18)

of section 2;

(b) the business vertical of a taxable

person shall not be granted registration to

pay tax under section 10 if any one of the

other business verticals of the same person

is paying tax under section 9;

(c) all separately registered business

verticals of such person shall pay tax under

the Act on supply of goods or services or

both made to another registered business

vertical of such person and issue a tax

invoice for such supply.

Explanation.— For the purposes of

clause (b), it is hereby clarified that where

any business vertical of a registered person

that

has

been

granted

a

separate

registration becomes ineligible to pay tax

under section 10, all other business

verticals of the said person shall become

ineligible to pay tax under the said section.

(2) A registered person eligible to obtain

separate registration for business verticals

may submit a separate application in FORM

GST REG-01 in respect of each such vertical.

(3) The provisions of rule 9 and rule 10

relating to the verification and the grant of

registration shall, mutatis mutandis, apply to

an application submitted under this rule.

12. Grant of registration to persons required

to deduct tax at source or to collect tax at

source.— (1) Any person required to deduct

tax in accordance with the provisions of

section 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 provisions of section 27

and the acknowledgement under sub-rule (5)

of rule 8 shall be issued electronically only

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after the said deposit in his electronic cash

ledger.

(3) The provisions of rule 9 and rule 10

relating to the verification and the grant of

registration shall, mutatis mutandis, apply to

an application submitted under this rule.

(4) The application for registration made by

a non-resident taxable person shall be signed

by his authorised signatory who shall be a

person resident in India having a valid

Permanent Account Number.

14. Grant of registration to a person

supplying online information and database

access or retrieval services from a place

outside

India

to

a

non-taxable

online

recipient.— (1) Any person supplying online

information and database access or retrieval

services from a place outside India to a non-

-taxable online recipient shall electronically

submit an application for registration, duly

signed

or

verified

through

electronic

verification code, in FORM GST REG-10, at

the common portal, either directly or through

a

Facilitation

Centre

notified

by

the

Commissioner.

(2) The applicant referred to in sub-rule (1)

shall be granted registration, in FORM GST

REG-06, subject to such conditions and

restrictions and by such officer as may be

notified by the Central Government on the

recommendations of the Council.

15. Extension in period of operation by

casual

taxable

person

and

non-resident

taxable person.— (1) Where a registered

casual taxable person or a non-resident

taxable person intends to extend the period

of registration indicated in his application of

registration, 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 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 Identi-

fication 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

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REG-13 or after filling up the said form,

assign a Unique Identity Number to the said

person and issue a certificate in FORM GST

REG-06 within a period of three working days

from the date of the submission of the

application.

18. Display of registration certificate and

Goods and Services Tax Identification Number

on the name board.— (1) Every registered

person shall display his certificate of registra-

tion 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;

(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,

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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.

(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 registra-

tion.— 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 con-

sidered in case of a taxable person, who has

registered voluntarily, before the expiry of a

period of one year from the effective date of

registration.

21. Registration to be cancelled in certain

cases.— The registration granted to a person

is liable to be cancelled, if the said person,—

(a) does not conduct any business from

the declared place of business; or

(b) issues invoice or bill without supply

of goods or services in violation of the

provisions of this Act, or the rules made

thereunder.

22. Cancellation of registration.— (1) Where

the proper officer has reasons to believe that

the registration of a person is liable to be

cancelled under section 29, he shall issue a

notice to such person in FORM GST REG-17,

requiring him to show cause, within a period

of seven working days from the date of the

service of such notice, as to why his

registration shall not be cancelled.

(2) The reply to the show cause notice

issued under sub-rule (1) shall be furnished in

FORM REG–18 within the period specified in

the said sub-rule.

(3) Where a person who has submitted an

application for cancellation of his 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

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

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deceased proprietor, as if the application had

been submitted by the proprietor himself.

23. Revocation of cancellation of registra-

tion.— (1) A registered person, whose

registration is cancelled by the proper officer

on

his

own

motion,

may

submit

an

application for revocation of cancellation of

registration, in FORM GST REG-21, to such

proper officer, within a period of thirty days

from the date of the service of the order of

cancellation of registration at the common

portal, either directly or through a Facilitation

Centre notified by the Commissioner:

Provided that no application for revocation

shall be filed, if the registration has been

cancelled for the failure of the registered

person to furnish returns, unless such returns

are furnished and any amount due as tax, in

terms of such returns, has been paid along

with any amount payable towards interest,

penalty and late fee in respect of the said

returns.

(2) (a) Where the proper officer is satisfied,

for reasons to be recorded in writing, that

there 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.

(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.

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(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:

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 verifica-

tion 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 Board in this

behalf:

Provided

that

a

registered

person

registered under the provisions of the

Companies Act, 2013 (18 of 2013) shall furnish

the documents or application verified through

digital signature certificate.

(2) Each document including the return

furnished online shall be signed or verified

through electronic verification code—

(a) in the case of an individual, by the

individual himself or where he is absent

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;

(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;

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(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

3.

Trade name, if any

4.

Address of principal place of business

5. Category of registered person < Select from drop down>

(i) Manufacturers, other than manufacturers of such goods as notified by the

Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of

Schedule II

(iii) Any other supplier eligible for composition levy

6. Financial year from which composition scheme is opted

2017-18

7.

Jurisdiction Centre

State

8.

Declaration –

I hereby declare that the aforesaid business shall abide by the conditions and restrictions

specified for payment of tax under Section 10.

9.

Verification

I ________________________________________ hereby solemnly affirm and declare that the

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

nothing has been concealed therefrom.

Signature of Authorised Signatory

Place

Date

Name

Designation/Status

________

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

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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 of tax under Section 10.

9.

Verification

I ________________________________________ hereby solemnly affirm and declare that the

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

nothing has been concealed therefrom.

Signature of Authorised Signatory

Place

Date

Name

Designation/Status

________

Form GST CMP–03

[See rule 3(4)]

Intimation of details of stock on date of opting for composition levy

(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN

2. Legal name

3. Trade name, if any

4. Address of principal place of business

5. Details of application filed to pay tax under Section 10

(i) Application Reference Number (ARN)

(ii) Date of filing

6. Jurisdiction

Centre State

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

Sr.

No.

GSTIN/TIN

Name of the

supplier

Bill/

/Invoice

No.

Date

Value of

Stock

VAT

Central

Excise

Service

Tax (if

applicable)

Total

1

2

3

4

5

6

7

8

9

10

1

2

Total

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

Sr. No.

Name of the

unregistered

person

Address

Bill/

/Invoice

No.

Date

Value of

Stock

VAT

Central

Excise

Service

Tax (if

applicable)

Total

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

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

4. Address of principal place of business

5. Category of registered person

(iv) Manufacturers, other than manufacturers of such goods as may be

notified by the Government

(v) Suppliers making supplies referred to in clause (b) of paragraph 6 of

Schedule II

(vi) Any other supplier eligible for composition levy

6. Nature of Business

7. Date from which withdrawal from composition scheme is sought

DD MM YYYY

8. Jurisdiction Centre

State

9. Reasons for withdrawal from composition scheme

10. Verification

I ________________________________________ hereby solemnly affirm and declare that the

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

nothing has been concealed therefrom.

Signature of Authorised Signatory

Place

Date

Name

Designation/Status

Note – Stock statement may be furnished separately for availing input tax credit on the stock available on the date

preceding the date from which composition option is withdrawn in FORM GST ITC -01.

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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

________

Form GST CMP–06

[See rule 6(5)]

Reply to the notice to show cause

1. GSTIN

2. Details of the show cause notice

Reference No.

Date

3. Legal name

4. Trade name, if any

5.

Address of the principal place of business

6. Reply to the notice

7. List of documents uploaded

8. Verification

I ________________________________________________

hereby solemnly affirm and declare that the information

given herein above is true and correct to the best of my

knowledge and belief and nothing has been concealed

therefrom.

Signature of the Authorised Signatory

Date

Place

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

should be uploaded separately.

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

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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

________

Form GST REG–01

[See rule 8(1)]

Application for Registration

(Other than a non-resident taxable person, a person required to deduct tax at source under section 51

and a person required to collect tax at source under section 52 and a person supplying online

information and database access or retrieval services from a place outside India to a non-taxable online

recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)

Part –A

State/UT –

District –

(i) Legal Name of the Business:

(As mentioned in Permanent Account Number)

(ii) Permanent Account Number:

(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in

case of Proprietorship concern)

(iii) Email Address:

(iv) Mobile Number:

Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised

signatory filing the application shall provide his mobile number and email address.

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Part –B

1. Trade Name, if any

2. Constitution of Business (Please select the appropriate)

(i) Proprietorship

(ii) Partnership

(iii) Hindu Undivided Family

(iv) Private Limited Company

(v) Public Limited Company

(vi) Society/Club/Trust/Association of Persons

(vii) Government Department

(viii) Public Sector Undertaking

(ix) Unlimited Company

(x) Limited Liability Partnership

(xi) Local Authority

(xii) Statutory Body

(xiii) Foreign Limited Liability Partnership

(xiv) Foreign Company Registered (in India)

(xv) Others (Please specify)

3. Name of the State

District

4. Jurisdiction

State

Centre

Sector, Circle, Ward, Unit, etc.

others (specify)

5. Option for Composition

Yes

No

6. Composition Declaration

I hereby declare that the aforesaid business shall abide by the conditions and restrictions

specified in the Act or the rules for opting to pay tax under the composition scheme.

6.1 Category of Registered Person < tick in check box>

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government

for which option is not available.

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II.

(iii) Any other supplier eligible for composition levy.

7. Date of commencement of business

DD/MM/YYYY

8. Date on which liability to register arises

DD/MM/YYYY

9. Are you applying for registration as a casual taxable

person?

Yes

No

10. If selected ‗Yes‘ in Sr. No. 9, period for which

registration is required

From

DD/MM/YYYY

To

DD/MM/YYYY

11.

If selected ‗Yes‘ in Sr. No. 9, estimated supplies and estimated net tax liability during the period

of registration

Sr. No.

Type of Tax

Turnover (Rs.)

Net Tax Liability (Rs.)

(i) Integrated Tax

(ii) Central Tax

(iii) State Tax

(iv) UT Tax

(v) Cess

Total

Payment Details

Challan Identification

Number

Date

Amount

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12.

Are you applying for registration as a SEZ Unit?

Yes

No

(i) Select name of SEZ

(ii) Approval order number and date of order

(iii) Designation of approving authority

13.

Are you applying for registration as a SEZ Developer?

Yes

No

(i) Select name of SEZ Developer

(ii) Approval order number and date of order

(iii) Designation of approving authority

14.

Reason to obtain registration:

(i) Crossing the threshold

(viii) Merger/amalgamation of two or more

registered persons

(ii) Inter-State supply

(ix) Input Service Distributor

(iii) Liability to pay tax as recipient of goods or

services u/s 9(3) or 9(4)

(x) Person liable to pay tax u/s 9(5)

(iv) Transfer of business which includes change in

the ownership of business

(if transferee is not a registered entity)

(xi) Taxable person supplying through

e-Commerce portal

(v) Death of the proprietor

(if the successor is not a registered entity)

(xii) Voluntary Basis

(vi) De-merger

(xiii) Persons supplying goods and/or

services on behalf of other taxable

person(s)

(vii) Change in constitution of business

(xiv) Others (Not covered above) – Specify

15. Indicate existing registrations wherever applicable

Registration number under Value Added Tax

Central Sales Tax Registration Number

Entry Tax Registration Number

Entertainment Tax Registration Number

Hotel and Luxury Tax Registration Number

Central Excise Registration Number

Service Tax Registration Number

Corporate Identify Number/Foreign Company Registration Number

Limited Liability Partnership Identification Number/

/Foreign Limited Liability Partnership Identification Number

Importer/Exporter Code Number

Registration number under Medicinal and Toilet Preparations (Excise

Duties) Act

Registration number under Shops and Establishment Act

Temporary ID, if any

Others (Please specify)

16.

(a) Address of Principal Place of Business

Building No./Flat No.

Floor No.

Name of the

Premises/Building

Road/Street

City/Town/Locality/Village

District

Taluka/Block

State

PIN Code

Latitude

Longitude

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(b) Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

(c) Nature of premises

Own

Leased

Rented

Consent

Shared

Others (specify)

(d) Nature of business activity being carried out at above mentioned premises (Please tick

applicable)

Factory/Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Supplier of services

Office/Sale Office

Leasing Business

Recipient of goods or services

EOU/STP/EHTP

Works Contract

Export

Import

Others (Specify)

17. Details of Bank Accounts (s)

Total number of Bank Accounts maintained by the applicant for conducting business

(Upto 10 Bank Accounts to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note – Add more accounts ------

18. Details of the Goods supplied by the Business

Please specify top 5 Goods

Sr. No.

Description of Services

HSN Code (Four digit)

(i)

(ii)

…

(v)

19. Details of Services supplied by the Business

Please specify top 5 Goods

Sr. No.

Description of Services

HSN Code (Four digit)

(i)

(ii)

…

(v)

20. Details of Additional Place(s) of Business

Number of additional places

Premises 1

(a) Details of Additional Place of Business

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

OFFICIAL GAZETTE — GOVT. OF GOA

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Block/Taluka

State

PIN Code

Latitude

Longitude

(b) Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

(c) Nature of premises

Own

Leased

Rented

Consent

Shared

Others (specify)

Factory/Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Supplier of services

Office/Sale Office

Leasing Business

Recipient of goods or services

EOU/STP/EHTP

Works Contract

Export

Import

Others (specify)

21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of

Managing Committee of Associations/Board of Trustees etc.

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

Date of Birth

DD/MM/YYYY

Gender

<Male, Female,

Other>

Mobile Number

Email address

Telephone No. with STD

Designation/Status

Director Identification

Number (if any)

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

Yes/No

Passport No. (in case of

foreigners)

Residential Address

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Block/Taluka

State

PIN Code

Country (in case of foreigner only)

ZIP code

22. Details of Authorised Signatory

Checkbox for Primary Authorised Signatory

Details of Signatory No. 1

Particulars

First Name

Middle Name

Last Name

Name

Photo

Name of Father

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Date of Birth

DD/MM/YYYY

Gender

<Male, Female,

Other>

Mobile Number

Email address

Telephone No. with STD

Designation/Status

Director Identification

Number (if any)

Permanent Account Number

Aadhaar Number

Are you a citizen of India?

Yes/No

Passport No. (in case of

foreigners)

Residential Address in India

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

Block/Taluka

City/Town/Locality/Village

District

State

PIN Code

23. Details of Authorised Representative

Enrolment ID, if available

Provide following details, if enrolment ID is not available

Permanent Account Number

Aadhaar, if Permanent

Account Number is not

available

First Name

Middle Name

Last Name

Name of Person

Designation/Status

Mobile Number

Email address

Telephone No. with STD

FAX No. with STD

24. State Specific Information

Profession Tax Enrolment Code (EC) No.

Profession Tax Registration Certificate (RC) No.

State Excise License No. and the name of the person in whose name Excise License is held

(a) Field 1

(b) Field 2

(c) ….

(d) …..

(e) Field n

25. Document Upload

A customized list of documents required to be uploaded (refer rule 8) as per the field values in the

form.

26. Consent

I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the

form> give consent to ―Goods and Services Tax Network‖ to obtain my details from UIDAI for the

purpose of authentication. ―Goods and Services Tax Network‖ has informed me that identity

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information would only be used for validating identity of the Aadhaar holder and will be shared with

Central Identities Data Repository only for the purpose of authentication.

27. Verification (by authorised signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to

the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place:

Name of Authorised Signatory ….………………

Date:

Designation/Status…………………………………

List of documents to be uploaded:

1. Photographs (wherever specified in the Application Form)

(a) Proprietary Concern – Proprietor

(b) Partnership Firm/Limited Liability Partnership – Managing/Authorised/Designated Partners

(personal details of all partners are to be submitted but photos of only ten partners including that of

Managing Partner are to be submitted)

(c) Hindu Undivided Family – Karta

(d) Company – Managing Director or the Authorised Person

(e) Trust – Managing Trustee

(f) Association of Persons or Body of Individuals – Members of Managing Committee (personal

details of all members are to be submitted but photos of only ten members including that of Chairman

are to be submitted)

(g) Local Authority – Chief Executive Officer or his equivalent

(h) Statutory Body – Chief Executive Officer or his equivalent

(i) Others – Person in Charge

2. Constitution of Business: Partnership Deed in case of Partnership Firm, Registration

Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of

Persons or Body of Individuals, Local Authority, Statutory Body and Others etc.

3. Proof of Principal Place of Business:

(a) For Own premises –

Any document in support of the ownership of the premises like latest Property Tax Receipt or

Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises –

A copy of the valid Rent/Lease Agreement with any document in support of the ownership of the

premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity

Bill.

(c) For premises not covered in (a) and (b) above –

A copy of the Consent Letter with any document in support of the ownership of the premises of the

Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same

documents may be uploaded.

(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that

effect along with any document in support of the possession of the premises like copy of Electricity

Bill.

(e) If the principal place of business is located in a Special Economic Zone or the applicant is an

Special Economic Zone developer, necessary documents/certificates issued by Government of India

are required to be uploaded.

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4. Bank Account Related Proof:

Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned

copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account

No., MICR, IFSC and Branch details including code.

5. Authorisation Form:—

For each Authorised Signatory mentioned in the application form, Authorisation or copy of

Resolution of the Managing Committee or Board of Directors to be filed in the following format:

Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all

Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of

Associations/Board of Trustees etc.)

I/We

---

(name)

being

(Partners/Karta/Managing

Directors

and

whole

time

Director/

/Members of Managing Committee of Associations/Board of Trustees etc.) of …… (name of registered

person)

hereby solemnly affirm and declare that <<name of the authorised signatory (status/

/designation)>> is hereby authorised, vide resolution no… dated….. (copy submitted herewith), to

act as an authorised signatory for the business << Goods and Services Tax Identification Number-

Name of the Business>> for which application for registration is being filed under the Act. All his

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

Signature of the person competent to sign

Name:

Designation/Status:

(Name of the Proprietor/Business Entity)

Acceptance as an authorised signatory.

I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised

signatory for the above referred business and all my acts shall be binding on the business.

Signature of Authorised

(Name)

Signatory Place:

Date:

Designation/Status:

Instructions for submission of Application for Registration

1. Enter name of person as recorded on Permanent Account Number of the Business. In case of

Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account

Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.

2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future

communication which will be verified through One Time Passwords to be sent separately, before filling

up Part-B of the application.

3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all

Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of

Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.

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

Constitution of Business

Person who can digitally sign the application

Proprietorship

Proprietor

Partnership

Managing/Authorised Partners

Hindu Undivided Family

Karta

Private Limited Company

Managing/Whole-time Directors

Public Limited Company

Managing/Whole-time Directors

Society/Club/Trust/AOP

Members of Managing Committee

Government Department

Person In charge

Public Sector Undertaking

Managing/Whole-time Director

Unlimited Company

Managing/Whole-time Director

Limited Liability Partnership

Designated Partners

Local Authority

Chief Executive Officer or Equivalent

Statutory Body

Chief Executive Officer or Equivalent

Foreign Company

Authorised Person in India

Foreign Limited Liability Partnership

Authorised Person in India

Others (specify)

Person In charge

5. Information in respect of authorised representative is optional. Please select your authorised

representative from the list available on the common portal if the authorised representative is enrolled,

otherwise provide details of such person.

6. State specific information are relevant for the concerned State only.

7. Application filed by undermentioned persons shall be signed digitally:-

Sr.

No.

Type of Applicant

Type of Signature required

1.

Private Limited Company

Public Limited Company

Public Sector Undertaking

Unlimited Company

Limited Liability Partnership

Foreign Company

Foreign Limited Liability Partnership

Digital Signature Certificate (DSC)- Class-2 and

above.

2.

Other than above

Digital Signature Certificate class 2 and above

e-Signature

or

any other mode as may be notified

8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,

Challan Identification Number shall be validated online by the system and Acknowledgment Receipt

Number will be generated after successful validation of all the filled up information.

9. Status of the application filed online can be tracked on the common portal by entering Application

Reference Number (ARN) indicated on the Acknowledgment.

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

11. Authorised signatory shall not be a minor.

12. Any person having multiple business verticals within a State, requiring a separate registration for

any of its business verticals shall need to apply separately in respect of each of the vertical.

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

portal.

14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary

details in PART–A of the application which can be used for filling up details in PART-B of the

application. TRN will be available on the common portal for a period of 15 days.

15. Any person who applies for registration under rule 8 may give an option to pay tax under section

10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said

section.

________

Form GST REG-02

[See rule 8(5)]

Acknowledgment

Application Reference Number (ARN) -

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

Date of filing

:

Time of filing

:

Goods and Services Tax Identification Number, if available:

Legal Name

:

Trade Name (if applicable):

Form No.

:

Form Description

:

Center Jurisdiction

:

State Jurisdiction

:

Filed by

:

Temporary reference number (TRN), if any:

Payment details*

: Challan Identification Number

: Date

: Amount

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

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

________

Form GST REG-03

[See rule 9(2)]

Reference Number:

Date:

To

Name of the Applicant:

Address:

GSTIN (if available):

Application Reference No. (ARN):

Date:

Notice for Seeking Additional Information/Clarification/Documents

relating to Application for <<Registration/Amendment/Cancellation >>

This is with reference to your <<registration/amendment/cancellation>> application filed vide ARN

< > Dated –DD/MM/YYYY The Department has examined your application and is not satisfied with it

for the following reasons:

1.

2.

3.

…

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

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

(HH:MM)

If no response is received by the stipulated date, your application is liable for rejection. Please note

that no further notice/reminder will be issued in this matter.

Signature

Name of the Proper Officer:

Designation:

Jurisdiction:

* Not applicable for New Registration Application

________

Form GST REG-04

[See rule 9(2)]

Clarification/additional information/document

for <<Registration/Amendment/Cancellation>>

1.

Notice details

Reference No.

Date

2.

Application details

Reference No.

Date

3.

GSTIN, if applicable

4. Name of Business (Legal)

5. Trade name, if any

6.

Address

7. Whether any modification in the application for registration or fields is required.- Yes

No

(Tick one)

8.

Additional Information

9.

List of Documents uploaded

10.

Verification

I __________________________________________ hereby solemnly affirm and declare that the

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

nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation/Status:

Place:

Date:

Note:-

1. For new registration, original registration application will be available in editable mode if option

‗Yes‘ is selected in item 7.

2. For amendment of registration particulars, the fields intended to be amended will be available in

editable mode if option ‗Yes‘ is selected in item 7.

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Form GST REG-05

[See rule 9(4)]

Reference Number:

Date–

To

Name of the Applicant

Address -

GSTIN (if available)

Order of Rejection of Application for <Registration/Amendment/Cancellation/>

This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the

same has not been found to be satisfactory for the following reasons:

1.

2.

3.

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

or

You have not replied to the notice issued vide reference No. …….. dated ………. within the time

specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the

Act.

Signature

Name

Designation

Jurisdiction.

_________

Government of India

Form GST REG-06

[See rule 10(1)]

Registration Certificate

Registration Number: <GSTIN/ UIN >

1. Legal Name

2. Trade Name, if any

3. Constitution of Business

4. Address of Principal Place of Business

5. Date of Liability

DD/MM/ YYYY

6. Period of Validity

(Applicable only in case of Non-Resident

taxable person or Casual taxable person)

From

DD/MM/YYYY

To

DD/MM/YYYY

7. Type of Registration

8. Particulars of Approving Authority

Centre

State

Signature

Name

Designation

Office

9. Date of issue of Certificate

Note: The registration certificate is required to be prominently displayed at all places of business in the State.