DRAFT
GOODS AND SERVICES TAX RULES, 20--
REGISTRATION FORMATS
Note: Corresponding changes in the Model GST Law are being made separately. Comments, if any may kindly be given by 28th September 2016.
Table of Contents Form GST REG-01 ................................................................................................................. 4Form GST REG-02 ............................................................................................................... 15
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Form GST REG-03 ............................................................................................................... 16Form GST REG-04 ............................................................................................................... 17Form GST REG-05 ............................................................................................................... 18Form GST REG-06 ............................................................................................................... 19Form GST REG-07 ............................................................................................................... 23Form GST REG-08 ............................................................................................................... 27Form GST REG-09 ............................................................................................................... 28Form GST REG-10 ............................................................................................................... 31Form GST REG-11 ............................................................................................................... 36Form GST REG-12 ............................................................................................................... 38Form GST REG-13 ............................................................................................................... 39Form GST REG-14 ............................................................................................................... 42Form GST REG-15 ............................................................................................................... 46Form GST REG-16 ............................................................................................................... 47Form GST REG-17 ............................................................................................................... 49Form GST REG-18 ............................................................................................................... 51Form GST REG-19 ............................................................................................................... 52Form GST REG-20 ............................................................................................................... 53Form GST REG-21 ............................................................................................................... 62Form GST REG-22 ............................................................................................................... 63Form GST REG-23 ............................................................................................................... 64Form GST REG-24 ............................................................................................................... 65Form GST REG-25 ............................................................................................................... 67Form GST REG-26 ............................................................................................................... 68
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Sr. No Form
Number Content
1 GST REG-01 Application for Registration under Section 19(1) of Goods and Services Tax Act, 20--
2 GST REG-02 Acknowledgement 3 GST REG-03 Notice for Seeking Additional Information / Clarification /
Documents relating to Application for <<Registration/Amendment/Cancellation>>
4 GST REG-04 Application for filing clarification/additional information/document for <<Registration/Amendment/Cancellation/Revocation of Cancellation>>
5 GST REG-05 Order of Rejection of Application for <Registration / Amendment / Cancellation/ Revocation of Cancellation>>
6 GST REG-06 Registration Certificate issued under Section 19(8A) of the Goods and Services Tax Act, 20--
7 GST REG-07 Application for Registration as Tax Deductor or Tax Collector at Source under Section 19(1) of the Goods and Service Tax Act, 20--
8 GST REG -08 Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source under Section 21 of the Goods and Service Tax Act, 20--.
9 GST REG-09 Application for Allotment of Unique ID to UN Bodies/ Embassies /any other person under Section 19(6) of the Goods and Service Tax Act, 20--.
10 GST REG-10 Application for Registration for Non Resident Taxable Person.
11 GST REG-11 Application for Amendment in Particulars subsequent to Registration
12 GST REG-12 Order of Amendment of existing Registration 13 GST REG-13 Order of Allotment of Temporary Registration/ Suo Moto
Registration 14 GST REG-14 Application for Cancellation of Registration under Goods
and Services Tax Act, 20--. 15 GST REG-15 Show Cause Notice for Cancellation of Registration 16 GST REG-16 Order for Cancellation of Registration 17 GST REG-17 Application for Revocation of Cancelled Registration under
Goods and Services Act, 20--. 18 GST REG-18 Order for Approval of Application for Revocation of
Cancelled Registration 19 GST REG-19 Notice for Seeking Clarification / Documents relating to
Application for << Revocation of Cancellation>> 20 GST REG-20 Application for Enrolment of Existing Taxpayer 21 GST REG-21 Provisional Registration Certificate to existing taxpayer 22 GST REG-22 Order of cancellation of provisional certificate
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Sr. No Form Number
Content
23 GST REG-23 Intimation of discrepancies in Application for Enrolment of existing taxpayer
24 GST REG-24 Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under Goods and Service Tax Act 20--
25 GST REG- 25 Application for extension of registration period by Casual / Non-Resident taxable person.
26 GST REG-26 Form for Field Visit Report
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GovernmentofIndia/StateGovernmentDepartmentof-------
FormGSTREG-01[SeeRule----]
ApplicationforRegistrationunderSection19(1)ofGoodsandServicesTaxAct,20--
Part-A
1 LegalNameoftheBusiness(AsmentionedinPAN)
2A PAN(EnterPANoftheBusiness;PANofIndividualincaseofProprietorshipconcern)
2B EmailAddress
2C MobileNumber
Note-InformationsubmittedatSr.No.1to2CaboveissubjecttoonlineverificationbeforeproceedingtofillupPart-B.
Part–B
3 TradeName(Optional)
4 ConstitutionofBusiness(PleaseSelecttheAppropriate)
Proprietorship ¢ Partnership ¢
HinduUndividedFamily ¢ PrivateLimitedCompany ¢
PublicLimitedCompany ¢ Society/Club/Trust/AssociationofPersons ¢
GovernmentDepartment ¢ PublicSectorUndertaking ¢
UnlimitedCompany ¢ LimitedLiabilityPartnership ¢
LocalAuthority ¢ StatutoryBody ¢
ForeignLimitedLiabilityPartnership ¢ ForeignCompanyRegistered(inIndia) ¢
Others(PleaseSpecify) ¢ ¢
5 NameoftheState ⏏ District ⏏
5A Sector,Circle,Ward,etc.asapplicable
5B CenterJurisdiction ⏏
6 OptionForComposition Yes¢No¢
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6A. CompositionDeclarationIherebydeclare&verifythatthelikelyaggregateturnoverofallregisteredtaxablepersonshavingthePANasspecifiedatSr.No.1ofPartAwillremainbelowthelimitspecifiedforavailingcompositionschemeduringthefinancialyear<20__-__>.
7 Dateofcommencementofbusiness. DD/MM/YYYY
8 Dateonwhichliabilitytopaytaxarises DD/MM/YYYY
8A Areyouapplyingforregistrationasacasualtaxableperson?
Yes No
9 Ifselectedyesin8A,estimatedsuppliesandestimatednettaxliabilityduringtheperiodofregistration
TypeofTax Turnover(Rs.) NetTaxLiability(Rs.)
(i) IntegratedGoodsandServiceTax(IGST)
(ii) CentralGoodsandServiceTax(CGST)
(iii) StateGoodsandServiceTax(SGST)
9A Ifselectedyesin8A,periodforwhichregistrationisrequired–
From DD/MM/YYYY To DD/MM/YYYY
10 Reasontoobtainregistration
1.DuetocrossingtheThreshold 9.Aggregator
2.Duetointer-Statesupply 10.E-Commerceoperator(otherthanfacilitatortosupplygoodsand/orservicesofothersuppliers)
3.Duetoliabilitytopayasrecipientofservices 11.Taxpayersellingthroughe-Commerceportal
4.DuetotransferofBusinesswhichincludeschangeintheownershipofbusiness(iftransfereeisnotaregisteredentity)
12.VoluntaryBasis
5.DuetodeathoftheProprietor(ifthesuccessorisnotaregisteredentity) 13.InputServiceDistributoronly
6.Duetode-merger14.Personssupplyinggoodsand/orservicesonbehalfofotherregisteredtaxablepersons
7.Duetochangeinconstitutionofbusiness 15.Other(Notcoveredabove)–Specify
8.DuetoMerger/Amalgamationoftwoormoreregisteredtaxpayers
11. IndicateExistingRegistrations,ifapplicable
CentralExciseRegistrationNumber
ServiceTaxRegistrationNumber
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StateVATRegistration(TIN)
CentralSalesTaxRegistrationNumber
IECNo.(ImporterExporterCodeNumber)
CorporateIdentityNumber(CIN/LLPIN/FLLPIN/FCRN)
GSTIN
TemporaryRegistrationID
12. AddressofPrincipalPlaceofBusiness
BuildingNo./FlatNo. FloorNo.
NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
Latitude Longitude
ContactInformation
OfficeEmailAddress OfficeTelephonenumber STD
MobileNumber OfficeFaxNumber STD
12ANatureofpossessionofpremises
Own Leased Rented Consent Shared
12BNatureofBusinessActivitybeingcarriedoutatabovementionedPremises(Pleasetickapplicable)
Factory/Manufacturing ¢ WholesaleBusiness ¢ RetailBusiness ¢
Warehouse/Deport ¢ BondedWarehouse ¢ ServiceProvision ¢
Office/SaleOffice ¢ LeasingBusiness ¢ ServiceRecipient ¢
EOU/STP/EHTP ¢ SEZ ¢ InputServiceDistributor(ISD) ¢
WorksContract ¢
13.DetailsofBankAccounts(s)
TotalnumberofBankAccountsmaintainedbytheapplicantforconductingbusiness
12. DetailsofBankAccount1
13.
AccountNumber
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TypeofAccount IFSC
BankName
BranchAddress Tobeauto-populated(Editmode)
14. 15. Note–Addmoreaccounts------
14.DetailsoftheGoods/CommoditiessuppliedbytheBusiness
Pleasespecifytop5Commodities
Sr.No. DescriptionofGoods HSNCode
1
2
…
5
15.DetailsofServicessuppliedbytheBusiness.
Pleasespecifytop5Services
Sr.No. DescriptionofServices ServiceAccountingCode
1
2
…
5
16.DetailsofAdditionalPlaceofBusiness(s)
Numberofadditionalplaces
Premises1
DetailsofAdditionalPlaceofBusiness
BuildingNo/FlatNo FloorNo
NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
ContactInformation
OfficeEmailAddress OfficeTelephonenumber STD
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MobileNumber OfficeFaxNumber STD
16ANatureofpossessionofpremises
Own Leased Rented Consent Shared
16BNatureofBusinessActivitybeingcarriedoutatabovementionedPremises(Pleasetickapplicable)
Factory/Manufacturing ¢ WholesaleBusiness ¢ RetailBusiness ¢
Warehouse/Deport ¢ BondedWarehouse ¢ ServiceProvision ¢
Office/SaleOffice ¢ LeasingBusiness ¢ ServiceRecipient ¢
EOU/STP/EHTP ¢ SEZ ¢ InputServiceDistributor(ISD)
¢
WorksContract ¢
Note–Addmore-------
17. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members ofManagingCommitteeofAssociations/BoardofTrusteesetc.
Particulars FirstName MiddleName Surname
Name
Photo
NameofFather
DateofBirth DD/MM/YYYY Gender <Male,Female,Other>
MobileNumber Emailaddress
TelephoneNo.withSTD
Designation/Status DirectorIdentificationNumber(ifany)
PAN AadhaarNumber
AreyouacitizenofIndia?
Yes/No PassportNo.(incaseofforeigners)
ResidentialAddress
BuildingNo/FlatNo FloorNo
NameofthePremises/Building Road/Street
Locality/Village City/District
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State PINCode
Note–Addmore-------
18.DetailsofAuthorizedSignatory
CheckboxforPrimaryAuthorizedSignatory
DetailsofSignatoryNo.1
Particulars FirstName MiddleName Surname
Name
Photo
NameofFather
DateofBirth DD/MM/YYYY Gender <Male,Female,Other>
MobileNumber Emailaddress
TelephoneNo.withSTD
Designation/Status DirectorIdentificationNumber(ifany)
PAN AadhaarNumber
AreyouacitizenofIndia?
Yes/No PassportNo.(incaseofforeigners)
ResidentialAddress
BuildingNo/FlatNo FloorNo
NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
Note–Addmore---
19.DetailsofAuthorizedRepresentative
EnrolmentID
FirstName MiddleName LastName
NameofPerson
Status
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MobileNumber
Emailaddress
TelephoneNo.withSTD FAXNo.withSTD
20.StateSpecificInformationProfessionalTaxEmployeeCode(EC)No.
ProfessionalTaxRegistrationCertificate(RC)No.
StateExciseLicenseNo.andthe NameofthepersoninwhosenameExciseLicenseisheld
a. Field1b. Field2c. ….d. …..e. Fieldn
21.DocumentUpload
Acustomizedlistofdocumentsrequiredtobeuploaded(referRule…../)asperthefieldvaluesintheform.
22.Consent
IonbehalfoftheholderofAadhaarnumber<pre-filledbasedonAadhaarnumberprovidedintheform>give consent to “Goods and Services Tax Network” to obtainmy details fromUIDAI for the purpose ofauthentication.“GoodsandServicesTaxNetwork”hasinformedmethat identity informationwouldonlybe used for validating identity of the Aadhaar holder and will be shared with Central Identities DataRepositoryonlyforthepurposeofauthentication.
23.Verification(byauthorizedsignatory)
Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom
Place NameofAuthorizedSignatory….……………………
Date Designation/Status……………………………………..………
E-Sign/DigitalSignature
______________________________________________________________________________________
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Listofdocumentstobeuploadedasevidenceareasfollows:-
1. Photographs(whereverspecifiedintheApplicationForm)
(a)ProprietaryConcern–Proprietor
(b)PartnershipFirm/LLP–Managing/Authorized/DesignatedPartners(personaldetailsofallpartnersistobesubmittedbutphotosofonlytenpartnersincludingthatofManagingPartneristobesubmitted)
(c)HUF–Karta
(d)Company–ManagingDirectorortheAuthorisedPerson
(e)Trust–ManagingTrustee
(f)AssociationofPersonorBodyof Individual–MembersofManagingCommittee (personaldetailsofallmembers is tobesubmittedbutphotosofonly tenmembers including thatofChairmanistobesubmitted)
(g)LocalAuthority–CEOorhisequivalent
(h)StatutoryBody–CEOorhisequivalent
(i)Others–PersoninCharge
2. Constitution of Taxpayer: Partnership Deed in case of Partnership Firm, RegistrationCertificate/Proof of Constitution in case of Society, Trust, Club, Government Department,AssociationofPersonorBodyofIndividual,LocalAuthority,StatutoryBodyandOthersetc.
3. ProofofPrincipal/AdditionalPlaceofBusiness:
(a)ForOwnpremises–
AnydocumentinsupportoftheownershipofthepremiseslikeLatestPropertyTaxReceiptorMunicipalKhatacopyorcopyofElectricityBill.
(b)ForRentedorLeasedpremises–
AcopyofthevalidRent/LeaseAgreementwithanydocumentinsupportoftheownershipofthepremisesoftheLessorlikeLatestPropertyTaxReceiptorMunicipalKhatacopyorcopyofElectricityBill.
(c)Forpremisesnotcoveredin(a)&(b)above–
AcopyoftheConsentLetterwithanydocumentinsupportoftheownershipofthepremisesoftheConsenterlikeMunicipalKhatacopyorElectricityBillcopy.Forsharedpropertiesalso,thesamedocumentsmaybeuploaded.
4 BankAccountRelatedProof:
ScannedcopyofthefirstpageofBankpassbook/onepageofBankStatement
OpeningpageoftheBankPassbookheldinthenameoftheProprietor/BusinessConcern–containingtheAccountNo.,NameoftheAccountHolder,MICRandIFSCandBranchdetails.
5 AuthorizationForm:-
ForeachAuthorisedSignatorymentioned in theapplication form, Authorizationor copyofResolution of the Managing Committee or Board of Directors to be filed in the followingformat:
DeclarationforAuthorisedSignatory(Separateforeachsignatory)
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I/We---
(Details of Proprietor/all Partners/Karta/Managing Directors and whole timeDirector/MembersofManagingCommitteeofAssociations/BoardofTrusteesetc)
1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole timeDirector/MembersofManagingCommitteeofAssociations/BoardofTrusteesetc>>
2.
3.
herebysolemnlyaffirmanddeclarethat<<nameoftheauthorizedsignatory>>toactasanauthorized signatory for the business << GSTIN - Name of the Business>> for whichapplicationforregistrationisbeingfiled/isregisteredundertheGoodsandServiceTaxAct,20__.
Allhisactionsinrelationtothisbusinesswillbebindingonme/us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors andwholetimeDirector/MembersofManagingCommitteeofAssociations/BoardofTrusteesetc.
S.No. FullNameDesignation/Status Signature
1.
2.
Acceptanceasanauthorizedsignatory
I <<(Nameof theauthorized signatory>>hereby solemnlyaccordmyacceptance toact asauthorizedsignatoryfortheabovereferredbusinessandallmyactsshallbebindingonthebusiness.
SignatureofAuthorisedSignatoryPlace(Name)
Date Designation/Status
InstructionforfillingApplicationforNewRegistration.1.EnterNameoftaxpayerasrecordedonPANoftheBusiness.IncaseofProprietorshipconcern,enternameofproprietoratLegalNameandmentionPANoftheproprietor.PANshallbeverifiedwithIncomeTaxdatabase.2.ProvideEmailIdandMobileNumberofprimaryauthorizedsignatoryforverificationandfuturecommunicationwhichwillbeverifiedthroughOneTimePasswordstobesentseparately,beforefillingupPart-Boftheapplication.
3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/allPartners/Karta/Managing Directors and whole time Director/Members of Managing Committee ofAssociations/BoardofTrusteesetc.incasethebusinessdeclaresapersonasAuthorisedSignatory.
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4.FollowingpersoncandigitallysignapplicationforNewRegistration:-
ConstitutionofBusiness Personwhocandigitallysigntheapplication
Proprietorship Proprietor
Partnership Managing/AuthorizedPartners
HinduUndividedFamily Karta
PrivateLimitedCompany Managing/Whole-timeDirectorsandKeyManagerialPersons
PublicLimitedCompany Managing/Whole-timeDirectorsandKeyManagerialPerson
Society/Club/Trust/AOP MembersofManagingCommittee
GovernmentDepartment PersonIncharge
PublicSectorUndertaking Managing/Whole-timeDirectorandKeyManagerialPerson
UnlimitedCompany Managing/Whole-timeDirectorandKeyManagerialPerson
LimitedLiabilityPartnership DesignatedPartners
LocalAuthority ChiefExecutiveOfficer(CEO)orEquivalent
StatutoryBody ChiefExecutiveOfficer(CEO)orEquivalent
ForeignCompany AuthorizedPersoninIndia
ForeignLimitedLiabilityPartnership AuthorizedPersoninIndia
Others PersonIncharge
5. Information in respect of Authorized Representative is optional. Please select your AuthorizedrepresentativefromthelistasprovidedunderTaxReturnPreparer(TRP).6.StatespecificinformationarerelevantfortheconcernedStateonly.
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7.Applicationfiledbyundermentionedpersonsshallbesigneddigitally:-
Sr.No TypeofApplicant DigitalSignaturerequired
1. PrivateLimitedCompany
PublicLimitedCompany
PublicSectorUndertaking
UnlimitedCompany
LimitedLiabilityPartnership
ForeignCompany
ForeignLimitedLiabilityPartnership
DigitalSignatureCertificate(DSC)
2. Otherthanabove DigitalSignatureCertificate
e-Signature
or
asmaybenotified
8. All information related to PAN, Aadhaar, DIN, CIN shall be online validated by the system andAcknowledgmentReceiptNumberwillbegeneratedaftersuccessfulvalidationofallthefilledinformation.
9.StatusoftheonlinefiledApplicationcanbetrackedontheCommonPortal.
10.Nofeeispayableforfilingapplicationforregistration.
11.Authorisedsignatoryshouldnotbeaminor.
12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals under sub-section (2) of section 19 shall need to apply in respect of each of the verticals subject to the following conditions: Such person has more than one business vertical as defined under sub-section (18) of section 2 of the Act.
13. A registered taxable person eligible to obtain separate registration for business verticals may file separate application in FORM GST REG-1 in respect of each such vertical.
14 After approval of application Registration Certificate shall be made available indicating all additional places of business for the principal place of business and separate registration certificate for every declared additional place of business indicating the address of that place besides address of principal place of business. Such certificate shall be made available to the applicant on the Common Portal.
15. The certificate of registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within 30 days from such date. In case application for registration is filled after 30 days, certificate of registration shall be effective from the date of registration.
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GovernmentofIndia/<State>
Departmentof….
FormGSTREG-02[SeeRule--]
Acknowledgment
ApplicationReferenceNumber(ARN)
Yourapplicationhasbeensuccessfullyfiledagainst<ApplicationReferenceNumber>
ThestatusoftheApplicationcanbeviewedthrough“TrackApplicationStatus”atdashboardontheGSTPortal.
FormNo. :
FormDescription :
DateofFiling :
Timeoffiling :
TaxpayerName :
CenterJurisdiction :
StateJurisdiction :
Filedby :
Paymentdetails* :CIN
:Date
:Amount
Place :
Itisasystemgeneratedacknowledgementanddoesnotrequireanysignature.
*ApplicableonlyincaseofCasualTaxpayerandNonResidentTaxpayer
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GovernmentofIndia/<<State>>
Departmentof--------------
FormGSTREG-03[SeeRule---]
NoticeforSeekingAdditionalInformation/Clarification/DocumentsrelatingtoApplicationfor<<Registration/Amendment/Cancellation>>
ReferenceNumber : <<Date–DD/MM/YYYY>>
To
NameoftheApplicant/Taxpayer
AddressoftheApplicant/Taxpayer
GSTIN*
ApplicationReferenceNo.(ARN): Dated-–DD/MM/YYYY
This iswithreferencetoyour<<registration>>applicationreferredabove, filedunderSection----of theGoodsandServicesTaxAct,20--.TheDepartmenthasexaminedyourapplicationandisnotsatisfiedwithitforthefollowingreasons:
1.
2.
3.
…
¢Youaredirectedtosubmityourreplyby………..(DD/MM/YYYY)
¢*Youareherebydirectedtoappearbeforetheundersignedauthorityon………(DD/MM/YYYY)at…….(HH:MM)
If no response is received by the stipulated date and time as stated above, your application isliableforrejection.Pleasenotethatnofurthernotice/reminderwillbeissuedinthismatter.
DigitalSignature
NameoftheProperOfficer
Designation
*(NotapplicableforApplicationforNewRegistration)
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GovernmentofIndia/<<State>>Departmentof----------------------
FormGSTREG-04[SeeRule----]
Applicationforfilingclarification/additionalinformation/documentfor<<Registration/Amendment/Cancellation/RevocationofCancellation>>
1. ReferenceNo.ofNotice Date
2. ApplicationReferenceNo.(ARN)
Date
3. GSTIN,ifapplicable
4. ChangeintheApplicationfiled.-Yes¢No¢(Tickone)
Note – Original application will be available in editable mode if Yes is selected, else, field foradditionalinformationwillgetdisplayed
5. AdditionalInformation
6. Verification
I/We __________________________________________ hereby solemnly affirm and declare thatthe informationgivenhereinaboveistrueandcorrecttothebestofmy/ourknowledgeandbeliefandnothinghasbeenconcealedtherefrom.
E-Sign/DigitalSignature
ofAuthorisedSignatory
FullName
(firstname,middle,surname)
Place Designation/Status_
Date---DD/MM/YYYY
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GovernmentofIndia/<<State>>Departmentof………
FormGSTREG-05[SeeRule---]
ReferenceNo <<Date–DD/MM/YYYY>>
To
(Nameofthetaxableperson)
(Addressofthetaxableperson)
ApplicationReferenceNo.(ARN)(Reply) Dated–DD/MM/YYYY
OrderofRejectionofApplicationfor<Registration/Amendment/Cancellation/RevocationofCancellation>
ThisiswithreferencetoyourapplicationfiledundertheCentral/StateGoodsandServicesTaxAct,20__videARN---dated----.TheDepartmenthasexaminedyourreplyreferredabove,filedinresponsetothenoticeissuedvidereferenceno.----dated-----andthesamehasnotbeenfoundsatisfactoryforthefollowingreasons:
1.
2.
3.
…
Therefore,yourapplicationisherebyrejectedinaccordancewiththeprovisionsof----GoodsandServiceTaxAct,20….
Or
Youhavenotrepliedtothenotice issuedvidereferenceno.……..dated……….withinthetimespecifiedtherein. Therefore, your application is hereby rejected in accordancewith the provisions ofGoods andServiceTaxAct20__.
Therejectionshallalsobedeemedtoberejectionunder<State/Central>GoodsandServiceTaxAct,20....
DigitalSignature
NameoftheProperOfficerDesignation
(Center/State)Jurisdiction
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GovernmentofIndia
AndGovernmentof<State>
FormGSTREG-06[SeeRule----]
RegistrationCertificateissuedunderSection-----
CentralGoodsandServicesTaxAct,20--and<State>GoodsandServicesTaxAct,20--
RegistrationNumber:<GSTIN/UniqueIDNumber(UIN)generatedbythesystem>
1. LegalName
2. TradeName,ifany
3. Constitution
4. AddressofPrincipalPlaceofBusiness
5. DateofLiability DD/MM/YYYY
6. DateofValidity
From DD/MM/YYYY
To*(ApplicableonlyincaseofNon-ResidentTaxpayersorCasualTaxpayers)
DD/MM/YYYY
7. TypeofRegistration
CentralGoodsandServicesTaxAct,20__ <State>GoodsandServicesTaxAct,20__
Signature
Signature
Name <NameofProperOfficer> Name <NameofProperOfficer>
Designation DesignationofProperOfficer Designation DesignationofProperOfficer
8.DateofCertificate
JurisdictionalOffice Center State
Note:TheregistrationcertificateisrequiredtobeprominentlydisplayedatallplacesofBusiness/Office(s)intheState.
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AnnexureA
Detailsof<Proprietor/allpartners/Karta/ManagingDirectorandwhole-timeDirector/MembersoftheManagingCommitteeofAssociationofPersons/BoardofTrusteesetc.>
GSTIN
LegalName
1.
PlaceforPhoto
Name <Nameofthe1stPromoter
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
2.
PlaceforPhoto
Name <Nameofthe2ndPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
3.
PlaceforPhoto
Name <Nameofthe3rdPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
4.
PlaceforPhoto
Name <Nameofthe4thPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
5.
PlaceforPhoto
Name <Nameofthe5thPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
6.
PlaceforPhoto
Name <Nameofthe6thPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
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7.
PlaceforPhoto
Name <Nameofthe7thPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
8.
PlaceforPhoto
Name <Nameofthe8thPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
9.
PlaceforPhoto
Name <Nameofthe9thPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
10.
PlaceforPhoto
Name <Nameofthe10thPromoter>
Designation/Status <DesignationofthePromoter>
ResidentofState <ResidentialStatusofPromoter>
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AnnexureB*DetailsofAdditionalPlaceofBusiness(s)
GSTIN
LegalName
TotalNumberofAdditionalPlaceofBusiness(s)intheState
Sr.No. Address
1
2
3
…
Note*TobecreatedifTaxpayerhasanyadditionalplaceofbusinesswithinthestate. Certificate of registration in FORM GST REG-6, shall be made available indicating all additional places of business for the principal place of business and separate registration certificate for every declared additional place of business indicating the address of that place besides address of principal place of business , shall be printed on Registration Certificate.
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GovernmentofIndia/StateGovernmentDepartmentof-------
FormGSTREG-07[SeeRule----]
ApplicationforRegistrationasTaxDeductororTaxCollectoratSourceunderSection---oftheGoodsandServiceTaxAct,20--
Part–A
1 LegalNameoftheTaxDeductor/TaxCollector(AsmentionedinPAN/TAN)
2A PAN(EnterPANoftheBusiness;PANofIndividualincaseofProprietorshipconcern)
2B TAN(EnterTANtakenforplaceofbusiness)
2C EmailAddress
2D MobileNumber
Note-InformationsubmittedatSr.No.1to2DaboveissubjecttoonlineverificationbeforeproceedingtofillupPart-B.
Part–B
3 TradeName(optional)
4 ConstitutionofBusiness(PleaseSelecttheAppropriate)
5 NameoftheState ⏏ District ⏏
6 Sector,Circle,Ward,etc.asapplicable
⏏
7 CenterJurisdiction ⏏
8 Typeofregistration TaxDeductorTaxCollector
9 TypeofGovernment(ForGovernmentdepartmentsonly) StateCenter
10 AddressofPrincipalplaceofbusiness
BuildingNo./FlatNo. FloorNo.
NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
ContactInformation
OfficeEmailAddress OfficeTelephonenumber STD
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MobileNumber OfficeFaxNumber STD
11 Natureofpossessionofpremises
Own Leased Rented Consent Shared
12 HaveyouobtainedanyotherregistrationsunderGSTinthesameState?
YesNo
IfYes,mentionGSTIN
13 IEC(ImporterExporterCode),ifapplicable
14 DetailsofDDO(DrawingandDisbursingOfficer)/Personresponsiblefordeductingtax/collectingtax
Particulars FirstName MiddleName Surname
Name
NameofFather
DateofBirth DD/MM/YYYY Gender <Male,Female,Other>
MobileNumber Emailaddress
TelephoneNo.withSTD
Designation/Status DirectorIdentificationNumber(ifany)
PAN AadhaarNumber
AreyouacitizenofIndia?
Yes/No PassportNo.(incaseofforeigners)
ResidentialAddress
BuildingNo/FlatNo FloorNo
NameofthePremises/Building
Road/Street
Locality/Village City/District
State PINCode
15. Consent
IonbehalfoftheholderofAadharnumber<pre-filledbasedonAadharnumberprovidedintheform>giveconsent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose ofauthentication.“GoodsandServicesTaxNetwork”hasinformedmethatidentityinformationwouldonly
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be used for validating identity of the Aadhar holder and will be shared with Central Identities DataRepositoryonlyforthepurposeofauthentication.
16. Verification
I hereby solemnlyaffirmanddeclare that the informationgivenhereinabove is trueandcorrect to thebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom
(DigitalSignature/E-Sign)
PlaceNameofDDO/Personresponsiblefordeductingtax/collectingtax
DateDesignation
Listofdocumentstobeuploadedasevidenceareasfollows:-
1. ProofofPrincipalPlaceofBusiness:
(a)ForOwnpremises–
AnydocumentinsupportoftheownershipofthepremiseslikeLatestPropertyTaxReceiptorMunicipalKhatacopyorcopyofElectricityBill.
(b)ForRentedorLeasedpremises–
AcopyofthevalidRent/LeaseAgreementwithanydocumentinsupportoftheownershipofthepremisesoftheLessorlikeLatestPropertyTaxReceiptorMunicipalKhatacopyorcopyofElectricityBill.
(c)Forpremisesnotcoveredin(a)&(b)above–
AcopyoftheConsentLetterwithanydocumentinsupportoftheownershipofthepremisesoftheConsenterlikeMunicipalKhatacopyorElectricityBillcopy.Forsharedpropertiesalso,thesamedocumentsmaybeuploaded.
InstructionforfillingApplicationforRegistrationasTaxDeductor/TaxCollector.
1.EnterNameofTaxDeductor/TaxCollectorasrecordedonTAN/PANoftheBusiness.TAN/PANshallbeverifiedwithIncomeTaxdatabase.2.ProvideEmailIdandMobileNumberofDDO(DrawingandDisbursingOfficer)/Personresponsiblefordeductingtax/collectingtaxforverificationandfuturecommunicationwhichwillbeverifiedthroughOneTimePasswordstobesentseparately,beforefillingupoftheapplication.
3.PersonwhoisactingasDDO/Persondeducting/collectingtaxcansigntheapplication.
4.Applicationfiledbyundermentionedpersonsshallbesigneddigitally:-
26 | P a g e
Sr.No TypeofApplicant DigitalSignaturerequired
1. PrivateLimitedCompany
PublicLimitedCompany
PublicSectorUndertaking
UnlimitedCompany
LimitedLiabilityPartnership
ForeignCompany
ForeignLimitedLiabilityPartnership
DigitalSignatureCertificate(DSC)
2. Otherthanabove DigitalSignatureCertificate
e-Signature
or
asmaybenotified
5. All information related to PAN, Aadhaar, DIN, CIN shall be online validated by the system andAcknowledgmentReceiptNumberwillbegeneratedaftersuccessfulvalidationofallthefilledinformation.
6.StatusoftheonlinefiledApplicationcanbetrackedontheCommonPortal.
7.Nofeeispayableforfilingapplicationforregistration.
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GovernmentofIndia/<<State>>Departmentof………
FormGSTREG-08[SeeRule----]
ReferenceNo <<Date–DD/MM/YYYY>>
To
(Nameofthetaxableperson)
(Addressofthetaxableperson)
ApplicationReferenceNo.(ARN)(Reply) Dated–DD/MM/YYYY
OrderofCancellationofApplicationforRegistrationasTaxDeductororTaxCollectoratSourceunderSection--oftheGoodsandServiceTaxAct,20--
Thisiswithreferencetoshow-causenoticeissuedvideReferenceNumber……dated…….forCancellationofRegistrationreferredaboveunderGoodsandServicesTaxAct,20--.
-Whereasnoreplytoshowcausenoticehasbeenfiled;or
-Whereasonthedayfixedforhearingyoudidnotappear;or
-WhereastheDepartmenthasexaminedyourReplyandsubmissionsmadeatthetimeofhearing,andisoftheopinionthatyourregistrationisliabletobecancelledforfollowingreason(s).1.2.
TheeffectivedateofCancellationofregistrationis<<DD/MM/YYYY>>.
CancellationofregistrationunderCentralGoodsandServiceTax/StateGoodsandServiceTaxisdeemedtobecancellationunderStateGoodsandServiceTax/CentralGoodsandServiceTaxActalso.
Youarerequiredtopaythefollowingamountswithin<tendays>fromthedateofservicefailingwhichtheamountwillberecoveredinaccordancewiththeprovisionsoftheActandRulesmadethereunder.*Thisorderisalsoavailableonyourdashboard.Head IGST CGST SGSTTax
Interest
Penalty
Others
Total
DigitalSignatureNameoftheProperOfficer
Designation
(Center/State)Jurisdiction
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GovernmentofIndia/<<State>>Departmentof----------------------
FormGSTREG-09[SeeRule---]
ApplicationforAllotmentofUniqueIDNumber(UIN)toUNBodies/Embassies/anyother
person
1 NameoftheEntity
2 TypeofEntity(Chooseone) UNBodyEmbassyOtherPerson
3 MEALetterNo.&date,ifapplicable
4 Country
5 NotificationNo. NotificationDate DD/MM/YYYY
6 AddressofofficeofUNBody/Embassy/anyotherpersoninState
BuildingNo./FlatNo. FloorNo.
NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
ContactInformation
OfficeEmailAddress OfficeTelephonenumber
STD
MobileNumber OfficeFaxNumber STD
7 CenterJurisdiction
8 Sector,Circle,Ward,etc.asapplicable
9 AuthorizedSignatoryDetails
Particulars FirstName MiddleName Surname
Name
NameofFather
DateofBirth DD/MM/YYYY Gender <Male,Female,Other>
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MobileNumber Emailaddress
TelephoneNo.withSTD
Designation/Status DirectorIdentificationNumber(ifany)
PAN AadhaarNumber
AreyouacitizenofIndia? Yes/No PassportNo.(incaseofforeigners)
ResidentialAddress
BuildingNo/FlatNo FloorNo
NameofthePremises/Building
Road/Street
Locality/Village City/District
State PINCode
10 BankAccountDetailsofUNBody/Embassy/anyotherperson
AccountNumber
TypeofAccount
IFSC
BankName
BranchAddress
11 DocumentUpload
The authorized person who has in possession of the documentary proof (UN Body/ Embassy etc.) mustupload the scanned copy of such documents including the copy of resolution / power of attorney,authorizingtheapplicanttorepresenttheUNBody/Embassyetc.inIndia.
Or
Theauthorizedtaxofficialwhohascollectedthedocumentaryprooffromtheapplicant(UNBody/Embassyetc.)mustuploadthescannedcopyofsuchdocumentsincludingthecopyofresolution/powerofattorney,authorizingtheapplicanttorepresenttheUNBody/Embassyetc. in Indiaand link italongwiththeUINgeneratedandallottedtorespectiveUNBody/Embassyetc.
12 Verification
Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.
30 | P a g e
Place (DigitalSignature/E-sign)
Date NameofAuthorizedSignatory
Or
(DigitalSignatureoftheProperOfficer)
Place NameofAuthorizedProperOfficer
Date Designation
InstructionforfilingApplicationforregistrationforUNBodies/Embassies/AnyotherpersonnotifiedbytheGovernment.
• Everypersonrequiredtoobtainauniqueidentitynumberundersub-section--ofsection--shallsubmitanapplication,electronically.
• Application can be filed through common portal or registration can be suo-moto granted byproperofficerfromthebackend.
• NotificationissuedbytheGovernment/MinistryofExternalAffairswithnotificationnumberanddatewill be required tobeuploadedalong-withdetailsof theapplicantand theaddressof theoffice/embassies.
• Unique identification number may be granted after processing the application filed on thecommonportaloritcanbeprocessedthroughbackendbyproperofficerState/Centerjurisdiction.UIN generated is required tobe communicated after generation to the concerned State/Centerauthority.
• ApplicationfiledontheCommonportalisrequiredtobesignedelectronicallyoranyothermodeasspecifiedbytheGovernment.
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GovernmentofIndia/StateGovernment
Departmentof-------
FormGSTREG-10[SeeRule---]
ApplicationforRegistrationforNonResidentTaxablePerson
Part-A
1 LegalNameoftheNon–ResidentTaxpayer
1A PermanentAccountNumber(PAN)
2 NameoftheAuthorizedSignatory(asperPAN/Passport)
2A PassportNumber/PAN(EnterPANoftheBusinessor;PassportnumberofIndividualincaseofProprietorshipconcern)
2B EmailAddress
2C MobileNumber(+91)
Note-InformationsubmittedatSr.No.1to2CaboveissubjecttoonlineverificationbeforeproceedingtofillupPart-B.
Part-B
3 DetailsofAuthorizedSignatory
FirstName MiddleName LastName
Photo
Gender Male/Female/Others
Designation
DateofBirth DD/MM/YYYY
Nationality
Aadhar PassportNumber
NameoftheCountryIssuingPassport
PersonofIndianOrigin(PIO)Number,ifapplicable
EmailAddress
MobileNumberwithCountrycode
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4PeriodforwhichRegistrationisrequired
FromDD/MM/YYYY ToDD/MM/YYYY
5EstimatedTurnover(Rs.) EstimatedTaxLiability(Net)(Rs.)
CGST SGST IGST Total
6 AddressofNonResidentTaxpayerintheCountryofOrigin
AddressLine1
AddressLine2
AddressLine3
Country(DropDown)
ZipCode
EmailAddress
TelephoneNumber(LandlinewithISD)
7 CenterJurisdiction
8 Sector,Circle,Ward,etc.asapplicable
9
AddressofPrincipalPlaceofBusinessinIndia
BuildingNo./FlatNo. FloorNo.
NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
MobileNumber TelephoneNumber
EmailAddress FaxNumberwithSTD
10
DetailsofBankAccountinIndia
AccountNumber
Typeofaccount IFSC
BankName BranchAddress
11 DocumentUpload
Acustomizedlistofdocumentsrequiredtobeuploaded(referInstruction)asperthefieldvaluesin
33 | P a g e
Note:Non-ResidentTaxpayerwillrequiretouploaddeclaration(asperundermentionedformat)alongwithscannedcopyofthepassportandphotograph.
Listofdocumentstobeuploadedasevidenceareasfollows:-
1. ProofofPrincipalPlaceofBusiness:
(a)ForOwnpremises–
AnydocumentinsupportoftheownershipofthepremiseslikeLatestPropertyTaxReceiptorMunicipalKhatacopyorcopyofElectricityBill.
(b)ForRentedorLeasedpremises–
AcopyofthevalidRent/LeaseAgreementwithanydocumentinsupportoftheownershipofthepremisesoftheLessorlikeLatestPropertyTaxReceiptorMunicipalKhatacopyorcopyofElectricityBill.
(c)Forpremisesnotcoveredin(a)&(b)above–
AcopyoftheConsentLetterwithanydocumentinsupportoftheownershipofthepremisesoftheConsenterlikeMunicipalKhatacopyorElectricityBillcopy.Forsharedpropertiesalso,thesamedocumentsmaybeuploaded.
2. ProofofNon-residentTaxpayer:
Scanned copy of the passport of the Non -resident tax payer with VISA details. In case ofCompany/Society/LLP/FCNR/etc.personwhoisholdingpowerofattorneywithauthorizationletter.
3 BankAccountRelatedProof:
ScannedcopyofthefirstpageofBankpassbook/onepageofBankStatement
OpeningpageoftheBankPassbookheldinthenameoftheProprietor/BusinessConcern–containingtheAccountNo.,NameoftheAccountHolder,MICRandIFSCandBranchdetails.
4 AuthorizationForm:-
For Authorised Signatory mentioned in the application form, Authorization or copy ofResolution of the Managing Committee or Board of Directors to be filed in the followingformat:
DeclarationforAuthorisedSignatory(Separateforeachsignatory)
theform
12
Declaration
Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.
DigitalSignature/E-Sign
Place NameofAuthorizedSignatory
Date Designation
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I/We---(DetailsofNon-ResidentForeignTaxpayer)herebysolemnlyaffirmanddeclarethat<<nameoftheauthorizedsignatory>>toactasanauthorizedsignatoryforthebusiness<<Name of the Business>> for which application for registration is being filed/ is registeredundertheGoodsandServiceTaxAct,20__.
Allhisactionsinrelationtothisbusinesswillbebindingonme/us.
Signaturesofthepersonswhoisincharge.
S.No. FullNameDesignation/Status Signature
1.
Acceptanceasanauthorizedsignatory
I <<(Name of authorized signatory>> hereby solemnly accord my acceptance to act asauthorizedsignatoryfortheabovereferredbusinessandallmyactsshallbebindingonthebusiness.
SignatureofAuthorisedSignatoryPlace(Name)
Date Designation/Status
InstructionforfillingApplicationforregistrationasNonResidentTaxablePerson.1. EnterNameoftheapplicantNon-ResidenttaxpayerasrecordedonPassport.2. The applicant shall apply at least Five days prior to commencement of the business at the
CommonPortal.3. ApplicantneedtoprovideEmailIdandMobileNumberforverificationandfuturecommunication
whichwillbeverifiedthroughOneTimePasswordstobesentseparately,beforefillingupPart-Boftheapplication.
4. Applicant need to upload scanned copy of the declaration signed by the Proprietor/allPartners/Karta/ManagingDirectorsandwholetimeDirector/MembersofManagingCommitteeofAssociations/Board of Trustees etc. in case the business declares a person as AuthorizedSignatory.
5. Applicationfiledbyundermentionedpersonsshallbesigneddigitally:-
Sr.No TypeofApplicant DigitalSignaturerequired
1. PrivateLimitedCompany
PublicLimitedCompany
PublicSectorUndertaking
UnlimitedCompany
LimitedLiabilityPartnership
ForeignCompany
ForeignLimitedLiabilityPartnership
DigitalSignatureCertificate(DSC)
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Sr.No TypeofApplicant DigitalSignaturerequired
2. Otherthanabove DigitalSignatureCertificate
e-Signature
or
asmaybenotified
6.AllinformationrelatedtoPAN,Aadhaar,shallbeonlinevalidatedbythesystemandAcknowledgmentReceiptNumberwillbegeneratedaftersuccessfulvalidationofallthefilledinformation.
7.StatusoftheonlinefiledApplicationcanbetrackedontheCommonPortal.
8.Nofeeispayableforfilingapplicationforregistration
9.Authorizedsignatoryshouldnotbeaminor.
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GovernmentofIndia/<<State>>Departmentof----------------------
FormGSTREG-11[SeeRule---]
ApplicationforAmendmentinParticularssubsequenttoRegistration
1.GSTIN
2.FullNameofApplicantTaxpayer
3.Typeofregistration
4.Amendmentsummary
FieldReference FieldNameEffective Date(DD/MM/YYYY)
Reasons(s)
5.Listofdocumentsuploaded
(a)
(b)
(c)
…
6.Declaration
Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom
DigitalSignature/E-Sign
Place NameandSignatureofAuthorizedSignatory
DateDesignation/Status
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InstructionforfilingApplicationforAmendment
1. ApplicationFORM GST REG-11, canbefiledonlinethroughregisteredTaxpayerdashboard.
2. AnychangeinanyoftheparticularsprovidedintheapplicationforregistrationinFORMGSTREG-1, FORMGSTREG-7, FORMGSTREG-9or FORMGST-REG-10, as the casemaybe, either at thetime of obtaining registration or as amended from time to time, the registered taxable personshall, within fifteen days of such change, submit an application electronically, duly signed,electronically,alongwithdocumentsrelatingtosuchchangeattheCommonPortal.
3. Change relates to theName of Business, Principal Place of Business, and details of partners ordirectors, karta,Managing Committee, Board of Trustees, Chief ExecutiveOfficer or equivalent,responsible for day to day affairs of the business which does not warrant cancellation ofregistration,areCorefieldswhichshallbeapprovedbytheProperOfficerafterdueverification.
4. Such amendment shall take effect from the date of occurrence of the event warrantingamendment in case the application for amendment has been submitted within the timeprescribedinthisbehalf.
5. ForNon-Corefields,noapprovaloftheProperOfficerisrequired.
6. Taxpayer can update information pertaining to Non-Core fields at any point of time and cangenerateAmendedCertificateofRegistrationfortheirrecord.
7. WhereachangeintheconstitutionofanybusinessresultsinchangeofthePermanentAccountNumber(PAN)ofaregisteredtaxableperson,thesaidpersonshallberequiredtoapplyforfreshregistrationinFORMGSTREG-1.
8. Anychangeinthemobilenumberorthee-mailaddressofauthorizedsignatorysubmittedunderrule1,asamendedfromtimetotime,shallbecarriedoutonlyafteronlineverificationthroughtheCommonPortalinthemannerprovidedasspecifiedunderrule1.
9. All information related to PAN, Aadhaar, DIN, CIN shall be online validated by the system andAcknowledgment Receipt Number will be generated after successful validation of all the filledinformation.
10. StatusoftheonlinefiledApplicationcanbetrackedontheCommonPortal.
11. NofeeispayableforfilingapplicationforfilingAmendment.
12. Authorizedsignatoryshouldnotbeaminor.
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GovernmentofIndia/State….
Departmentof……………………
FormGSTREG-12[SeeRule------]
ReferenceNumber<<>> Date–DD/MM/YYYY
To
(Name)
(Address)
RegistrationNumber(GSTIN/UniqueIDNumber(UIN))
ApplicationReferenceNo.(ARN) Dated–DD/MM/YYYY
OrderofAmendmentofexistingRegistration
This is with reference to your amendment application referred above, filed under the ---- Goods andServices Tax Act, 20__. The Department has examined your application and the same has been foundsatisfactory.Amendedcertificateofregistrationisuploadedonyourdashboard.
ApprovalofamendmentundertheCGST/SGSTAct,isdeemedtobeapprovedundertheSGST/CGSTAct.
DigitalSignature
Date NameoftheProperOfficer
(Designation)
PlaceCentral/StateJurisdiction
39 | P a g e
GovernmentofIndia/<<State>>Departmentof----------------------
FormGSTREG-13[SeeRule………..]
ReferenceNumber<<>> Date–DD/MM/YYYY
To
(Name)
(Address)
TemporaryRegistrationNumber
OrderofAllotmentofTemporaryRegistration/SuoMotoRegistration
Whereas theundersignedhassufficient reason tobelieve thatyouare liable for registrationunder theCenter/StateGoodsandServiceTaxAct20…….,andtherefore,youareherebyregisteredontemporarybasis.Theparticularsofthebusinessasascertainedfromthebusinesspremisesaregivenasunder:
BasicDetails
1. No. of Detention Memo/ SeizureMemo/StatementofUnregisteredPerson,etc.
2. Date of Detention Memo/ SeizureMemo/StatementofUnregisteredPerson,etc.
3. Reason for Detention Memo/ SeizureMemo/StatementofUnregisteredPerson,etc.
DetailsofPersontowhomtemporaryregistrationgranted
4. LegalName
5. Gender Male/Female/Other
6. Father’sName
7. DateofBirth DD/MM/YYYY
8. 2Address ofthePerson
BuildingNo./FlatNo.
FloorNo.
NameofPremises/Building
Road/Street
Locality/Village
40 | P a g e
District/City
State
PINCode
9. PANoftheperson,ifavailable
10. MobileNo.
11. EmailAddress
12. OtherID
(VoterIDNo./PassportNo./DrivingLicenseNo./AadhaarNo./Other)
Detailsofgoodsdetained/seized
13. DescriptionofGoods
14. MeasurementUnit(Tonne/Litres/etc)
15. QuantityofGoods
16. ValueofGoods
17. Goodsfoundinavehicle Yes/No
DetailsofVehicleOwner/Driver
18. VehicleRegistrationNumber
19. DriverName
20. DriverLicenseNumber
21. VehicleOwnerName
22. VehicleOwnerMobileNo.
23. VehicleOwnerPAN
24. VehicleOwnerAddress
25. Placewherevehiclewasdetained
26. ConsignorNameandAddress
27. ConsigneeNameandAddress
41 | P a g e
28. GoodsReceiptNumber
29. NatureofGoodsMovement
Detailsofplacewherethegoodswerefound
30. FullAddress
31. Nameofpossessoroftheplace
32. GenderMale/Female/Other
33. Father’sName
34. DateofBirth
35. MobileNo.
36. Aadhaar /PAN/Driving License relating toidentityproof.
37. NameofOwnerofPlace
38. OwnerAddress
39. OwnerMobileNo.
DetailsofDocumentsSeized(scalable)
40. DocumentDescription
41. DocumentDate
42. Effectivedateofregistration/temporaryID
43. RegistrationNo./TemporaryID
Declaration
Theparticularsgivenaboveareasper informationgathered fromthebusinesspremises.Theperson isherebydirectedtofileapplicationforproperregistration_within30daysoftheissueofthisorder.
Date DigitalSignature
Place <<NameoftheOfficer>>
Designation/Jurisdiction
Note:AcopyoftheorderwillbesenttothecorrespondingCentral/StateJurisdictionalAuthority.
42 | P a g e
GovernmentofIndia/<<State>>Departmentof-------
FormGSTREG-14[SeeRule----]
ApplicationforCancellationofRegistrationunderGoodsandServicesTaxAct,<20-->
1 RegistrationID(GSTIN/UniqueID)
2 FullNameofRegistrant
3 TradeName,ifany
4 AddressofPrincipalPlaceofBusiness
5 Addressforfuturecorrespondence(Email,mobile,landlineetc.)
BuildingNo./FlatNo. FloorNo.
NameofPremises/Building Road/Street
Locality/Village District/City
State PINCode
Mobile(withcountrycode) TelephonewithSTDcode
EmailAddress FaxNumberwithSTDcode
6. ReasonforCancellation(Selectone)
o Discontinuanceofbusiness/ClosureofBusinesso Ceasedtobeliabletopaytaxo Transfer of business on account of amalgamation, merger, sale,
leasedorotherwisedisposedoffo ChangeinconstitutionofbusinessleadingtochangeinPANo DeathofSoleProprietor*o Others(Reasonsnotmorethan20words)
(IncaseofdeathofSoleProprietor,applicationwillhavetobemadebythelegalheir/successormanuallybeforetheconcernedtaxauthorities)*7. IncaseofTransferofBusiness,particularsofregistrationinwhichmerged,amalgamated,transferred,
etc.(i) GSTIN
(ii) Name
(iii) PrincipalPlaceofBusiness
(Thenewentityinwhichtheapplicantproposestoamalgamateitselfmustberegisteredwiththetaxauthoritybeforefilingofthesurrenderapplication.Thisapplicationcanonlybemadeafterthat.)8. DatefromwhichregistrationunderGoodsandServiceTaxAct,20--is
tobesurrendered.<DD/MM/YYYY>
9 LastReturnFiled <DD/MM/YYYY>
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10. Amount of GSTpayable in respect ofgoods/capital goodsheld in stock on theeffective date ofCancellation ofregistration.
Description
ValueofStock
InputTaxCredit/TaxPayable(whicheverishigher)(ValuesinRs.)
IGST CGST SGSTTradingStock RawMaterial
PackagingMaterial FinishedGoods CapitalGoods
Total
11.Details of taxpaidequivalent to InputTaxCredit/TaxLiable(which is higher) onStockasabove
PaymentfromCashLedger
S.No. DebitEntryNo. IGST CGST SGST
1.
2.
Total
PaymentfromITCLedger
S.No. DebitEntryNo. IGST CGST SGST
1. 2. Total
AmountofTaxPaid
12.Documentsuploaded(Referinstruction)
13.Verification
I/We<>herebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmy/ourknowledgeandbeliefandnothinghasbeenconcealed.
DigitalSignature/ESignofAuthorizedSignatory
Place NameoftheAuthorisedSignatory
Date Designation/Status
Note:Before applying for Cancellation, please file your tax return due for the tax period in which theeffectivedateofsurrenderofregistrationfalls.
44 | P a g e
InstructionforfilingApplicationforCancellation:-
• A registered taxable person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon.
• The registered taxable person may submit, along with the application, relevant document in support thereof at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
• No application for 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 the registration.
• The registered taxable person, other than a person paying tax under section 8, seeking cancellation of registration shall submit a final return within the time as specified.
• Followingpersoncandigitallysignapplicationforcancellation:
ConstitutionofBusiness Personwhocandigitallysigntheapplication
Proprietorship Proprietor
Partnership Managing/AuthorizedPartners
HinduUndividedFamily Karta
PrivateLimitedCompany Managing/Whole-timeDirectorsandKeyManagerialPersons
PublicLimitedCompany Managing/Whole-timeDirectorsandKeyManagerialPerson
Society/Club/Trust/AOP MembersofManagingCommittee
GovernmentDepartment PersonIncharge
PublicSectorUndertaking Managing/Whole-timeDirectorandKeyManagerialPerson
UnlimitedCompany Managing/Whole-timeDirectorandKeyManagerialPerson
LimitedLiabilityPartnership DesignatedPartners
LocalAuthority ChiefExecutiveOfficer(CEO)orEquivalent
StatutoryBody ChiefExecutiveOfficer(CEO)orEquivalent
ForeignCompany AuthorizedPersoninIndia
ForeignLimitedLiabilityPartnership AuthorizedPersoninIndia
Others PersonIncharge
45 | P a g e
• StatusoftheonlinefiledApplicationcanbetrackedontheCommonPortal.
• Nofeeispayableforfilingapplicationforcancellation.
• Afterfilingapplicationforcancellationthetaxpayercanmakepaymentandcanfilereturnsdueofthepastperiodsthroughhisuseridandpassword.
• Taxpayercanalsoupdatehiscontactaddressandupdatehismobilenumberandemailaddress.
46 | P a g e
GovernmentofIndia/<<State>>
Departmentof-----------------------
FormGSTREG-15
[SeeRule----]
ReferenceNo<<ReferenceNumber>> <<Date>>
To
RegistrationNumber(GSTIN/UniqueID)
(Name)
(Address)
ShowCauseNoticeforCancellationofRegistration
Whereas on the basis of information which has come to my knowledge, I am satisfied that yourregistrationneedstobecancelledforthefollowingreasons:-
1
2
3
….
¢YouareherebydirectedtoreplytothisShowCauseNoticebyDD/MM/YYYY
¢YouareherebydirectedtoappearbeforetheundersignedonDD/MM/YYYYatHH/MM
toshowcauseastowhyyourregistrationunder-------Goods&ServicesTaxAct,20__shouldnotbecancelled.
Pleasetakeanotethatintheeventofyourfailuretocomplywiththisnotice;yourregistrationwouldbecancelled.
Place:
Date: DigitalSignature
<NameoftheOfficer>
Designation
Center/StateJurisdiction
47 | P a g e
GovernmentofIndia/<<State>>
Department---------------
FormGSTREG-16
[SeeRule---]
ReferenceNo<<ReferenceNumber>> <<Date–DD/MM/YYYY>>
To
(NameandAddress)
RegistrationID(GSTIN/UniqueID)
ApplicationReferenceNo.(ARN) Dated–DD/MM/YYYY
OrderforCancellationofRegistration
ThisiswithreferencetoyourApplicationforCancellationofRegistrationreferredabovefiledunderthe----GoodsandServicesTaxAct,20__.
-Whereasnoreplytoshowcausenoticehasbeenfiled;or
-Whereasonthedayfixedforhearingyoudidnotappear;or
-WhereastheDepartmenthasexaminedyourReplyandsubmissionsmadeatthetimeofhearing,andisoftheopinionthatyourregistrationisliabletobecancelledforfollowingreason(s).1.2.
TheeffectivedateofCancellationofregistrationis<<DD/MM/YYYY>>.
Cancellation of registration under Central Goods and Service Tax/State Goods and Service Tax is alsodeemedtobecancellationunderStateGoodsandServiceTax/CentralGoodsandServiceTaxAct.
Youarerequiredtopaythefollowingamountsincludingtheamountonaccountofreversalontheinputtax credit claimed on the goods lying in stock, including capital goods as per section ___ of CGST/<State>GSTActwithin<tendays>fromthedateofservicefailingwhichtheamountwillberecoveredinaccordancewith theprovisionsof theActandRulesmade thereunder.Youarealso required to furnishfinalreturnwithintheprescribedtimelimit.
*Thisorderisalsoavailableonyourdashboard.Head IGST CGST SGSTTax
Interest
Penalty
Others
Total
Place:
Date: DigitalSignature
<NameoftheOfficer>
Designation
Center/StateJurisdiction
48 | P a g e
LastRegistrationCertificatesshallbemarkedwithfollowingTextacrossallthepagesoftheRegistrationCertificates.
Registration Cancelled effective from << effective date of cancellation of registration>>
49 | P a g e
GovernmentofIndia/<<State>>Departmentof------------------------
FormGSTREG-17[SeeRule-----]
ApplicationforRevocationofCancelledRegistrationunderGoodsandServicesAct,20….
1. GSTIN(cancelled)
2. LegalName
3. TradeName
4.
Address
(Principalplaceofbusiness)
5. CancellationOrderNo. Date–
6 Reasonforcancellation
7 Detailsoflastreturnfiled
PeriodofReturn ARN Dateoffiling DD/MM/YYYY
8 Reasonforrevocationofcancellation
Reasonsinbrief.Detailedreasonscanbefiledasanattachment
9 UploadDocuments
1 Verification
I/We<<>>herebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmy/ourknowledgeandbeliefandnothinghasbeenconcealedtherefrom.
ESign/DigitalSignatureofAuthorisedSignatoryFullName
(firstname,middle,surname)Designation/Status
PlaceDate
50 | P a g e
Instruction for filing application for Revocation of Cancellation
• A taxable person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration, within thirty days from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
• No application for revocation shall be filed if the registration has been cancelled for the failure of the taxable person to furnish returns unless such returns are filed and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns.
• The proper officer may require the applicant to furnish, such additional information or clarification as, in his opinion, may be required for verifying the particulars furnished in the said application and the applicant shall furnish the information or the clarification within seven common working days from the date of the service of notice.
• Any change in the mobile number or the e-mail address of authorized signatory submitted under rule --, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided as specified under rule --.
• Status of the online filed Application can be tracked on the Common Portal.
• No fee is payable for filing application for Revocation of cancellation.
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GovernmentofIndia/<<State>>
Departmentof-----------------------
FormGSTREG-18
[SeeRule-----]
ReferenceNo<<ReferenceNumber>> <<Date–DD/MM/YYYY>>
To
GSTIN/UniqueID
(NameofTaxpayer)
(Address)
ApplicationReferenceNo.(ARN) Dated–DD/MM/YYYY
OrderforApprovalofApplicationforRevocationofCancelledRegistration
This iswith reference to your Application for Revocation of Cancelled Registration referred above filedundertheGoodsandServicesTaxAct,20--.TheDepartmenthasexaminedyourapplicationandthesamehasbeenfoundsatisfactoryandyourregistrationisherebyrestored.
Aspersection---,revocationofcancellationofregistrationunderCGSTAct/SGSTActisalsodeemedtoberevocationofcancellationofregistrationundertheSGSTAct/CGSTAct.
DigitalSignature
NameofProperofficer
(Designation)
Jurisdiction–Center/State
Date
Place
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GovernmentofIndia/<<State>>
Departmentof--------------
FormGSTREG-19[SeeRule------]
NoticeforSeekingClarification/DocumentsrelatingtoApplicationfor
<<RevocationofCancellation>>
ReferenceNumber : <<Date–DD/MM/YYYY>>
To
NameoftheApplicant/Taxpayer
AddressoftheApplicant/Taxpayer
GSTIN*
ApplicationReferenceNo.(ARN): Dated-–DD/MM/YYYY
Thisiswithreferencetoyour<<registration>>applicationreferredabove,filedunderthe----GoodsandServicesTaxAct,20--.TheDepartmenthasexaminedyourapplicationandisnotsatisfiedwithitforthefollowingreasons:
1.
2.
3.
…
¢Youaredirectedtosubmityourreplyby………..(DD/MM/YYYY)
¢*Youareherebydirectedtoappearbeforetheundersignedauthorityon………(DD/MM/YYYY)at…….(HH:MM)
If no response is received by the stipulated date and time as stated above, your application isliableforrejection.Pleasenotethatnofurthernotice/reminderwillbeissuedinthismatter.
DigitalSignature
NameoftheProperOfficer
Designation
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GovernmentofIndia/<<State>>GovernmentDepartmentof-------
FormGSTREG-20[SeeRule------]
ApplicationforEnrolmentofExistingTaxpayer
TaxpayerDetails
1.ProvisionalID
2.LegalName(AsperPAN)
3.LegalName(AsperState/Center)
4.TradeName
5.PANoftheBusiness
6.Constitution
7.State
7ASector,Circle,Ward,etc.asapplicable
7B.CenterJurisdiction
8.ReasonofliabilitytoobtainRegistration Registrationunderearlierlaw
9.ExistingRegistrations
Sr.No. TypeofRegistration RegistrationNumber DateofRegistration
1 StateVATRegistration
2 CSTRegistrationNo.
3 ServiceTaxRegistration
4 CentralExciseRegistration
5 IECNo.(ImporterExporterCode)
6 Corporate/LLPIdentityNumber
10.DetailsofPrincipalPlaceofBusiness
BuildingNo./FlatNo. FloorNo
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NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
Latitude Longitude
ContactInformation
OfficeEmailAddress OfficeTelephoneNumber
MobileNumber OfficeFaxNo
10A.NatureofPossessionofPremises (Own;Leased;Rented;Consent;Shared)
10B.NatureofBusinessActivitiesbeingcarriedout
Factory/Manufacturing WholesaleBusiness RetailBusiness Warehouse/Depot
BondedWarehouse ServiceProvision Office/SaleOffice LeasingBusiness
ServiceRecipient EOU/STP/EHTP SEZ InputServiceDistributor(ISD)
WorksContract
11.DetailsofAdditionalPlacesofBusiness
BuildingNo/FlatNo FloorNo
NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
Latitude Longitude
ContactInformation
OfficeEmailAddress OfficeTelephoneNumber
MobileNumber OfficeFaxNo
11A.NatureofPossessionofPremises (Own;Leased;Rented;Consent;Shared)
11B.NatureofBusinessActivitiesbeingcarriedout
Factory/Manufacturing WholesaleBusiness RetailBusiness Warehouse/Depot
BondedWarehouse ServiceProvision Office/SaleOffice LeasingBusiness
ServiceRecipient EOU/STP/EHTP SEZ InputServiceDistributor
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(ISD)
WorksContract
AddMore--------
12.DetailsofGoods/ServicessuppliedbytheBusiness
Sr.No. DescriptionofGoods HSNCode
Sr.No. DescriptionofServices ServiceAccountingCode
13.TotalBankAccountsmaintainedbyyouforconductingBusiness
Sr.No. AccountNumber TypeofAccount
IFSC BankName BranchAddress
14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members ofManagingCommitteeofAssociations/BoardofTrusteesetc.
Name <FirstName>
<MiddleName> <LastName>
<Photo>NameofFather/Husband <First
Name><MiddleName> <LastName>
DateofBirth DD/MM/YYYY Gender <Male,Female,Other>
MobileNumber EmailAddress
TelephoneNumber
IdentityInformation
Designation DirectorIdentificationNumber
PAN AadhaarNumber
AreyouacitizenofIndia? <Yes/No> PassportNumber
ResidentialAddress
BuildingNo/FlatNo FloorNo
NameofthePremises/Building Road/Street
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Locality/Village City/District
State PINCode
15.DetailsofPrimaryAuthorizedSignatory
Name <FirstName>
<MiddleName> <LastName>
<Photo>
NameofFather/Husband <FirstName>
<MiddleName> <LastName>
DateofBirth DD/MM/YYYY
Gender <Male,Female,Other>
MobileNumber EmailAddress
TelephoneNumber
IdentityInformation
Designation DirectorIdentificationNumber
PAN AadhaarNumber
AreyouacitizenofIndia? <Yes/No> PassportNumber
ResidentialAddress
BuildingNo/FlatNo FloorNo
NameofthePremises/Building Road/Street
Locality/Village City/District
State PINCode
AddMore---
16. ListofDocumentsUploaded
17. Acustomizedlistofdocumentsrequiredtobeuploadedasperthefieldvaluesintheformshouldbeauto-populatedwithprovisiontouploadrelevantdocumentagainsteachentryinthelist.(Referinstruction)
18. 16.AadhaarVerification
I on behalf of the holders ofAadhaar numbers provided in the form, give consent to “Goods and Services TaxNetwork”toobtaindetailsfromUIDAIforthepurposeofauthentication.“GoodsandServicesTaxNetwork”hasinformedmethatidentityinformationwouldonlybeusedforvalidatingidentityoftheAadhaarholderandwillbesharedwithCentralIdentitiesDataRepositoryonlyforthepurposeofauthentication.
17.Declaration
I,herebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.
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DigitalSignature/E-Sign
NameoftheAuthorizedSignatory Place
DesignationofAuthorizedSignatory Date
InstructionforfilingApplicationforenrolment 1. Every person registered under an earlier law and who has provided a Permanent
Account Number issued under the Income Tax Act, 1961 under that law shall be granted registration on a provisional basis.
2. Every person who has been granted a provisional registration shall furnish the information electronically by filing application along with such documents as specified in the said application, on the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
3. The information can be uploaded on the Common Portal by logging on the portal with provisional identity and password provided to the taxpayers.
4. If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, the provisional registration granted under sub-rule --- of rule --- shall be confirmed.
5. If the particulars and/or information specified have either not been furnished or not found to be correct and complete, the proper officer shall cancel the provisional registration granted under sub-rule --- of rule --- after giving an opportunity of being heard.
6. Certificate of registration, incorporating the Goods and Service Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal.
7. Every person registered under any of the earlier laws, who is not liable to register under the Act may, at his option, file electronically an application at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall, after such enquiry as may be deemed fit, cancel the said provisional registration.
8. AuthorizationForm:-
ForeachAuthorisedSignatorymentionedintheapplicationform,AuthorizationorcopyofResolutionoftheManagingCommitteeorBoardofDirectorstobefiledinthefollowingformat:
DeclarationforAuthorisedSignatory(Separateforeachsignatory)
I/We---
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members ofManagingCommitteeofAssociations/BoardofTrusteesetc)
1. <<NameoftheProprietor/allPartners/Karta/ManagingDirectorsandwholetimeDirector/MembersofManagingCommitteeofAssociations/BoardofTrusteesetc>>
2.
3.
herebysolemnlyaffirmanddeclarethat<<nameoftheauthorizedsignatory>>toactasanauthorizedsignatory for the business <<GSTIN - Name of the Business>> forwhich application for registration isbeingfiled/isregisteredundertheGoodsandServiceTaxAct,20__.
Allhisactionsinrelationtothisbusinesswillbebindingonme/us.
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Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole timeDirector/MembersofManagingCommitteeofAssociations/BoardofTrusteesetc.
S.No. FullNameDesignation/Status Signature
1.
2.
Acceptanceasanauthorizedsignatory
I <<(Nameof the authorized signatory>> hereby solemnly accordmy acceptance to act as authorizedsignatoryfortheabovereferredbusinessandallmyactsshallbebindingonthebusiness.
SignatureofAuthorisedSignatory
Designation/Status
Date
Place
Instructionforfilingonlineform:-
• EnteryourProvisional IDandpasswordasprovidedby theStateVAT/CentralExcise/ServiceTaxDepartmentforloginontheGSTPortal.
• CorrectEmailaddressandMobilenumberofthePrimaryAuthorisedSignatoryaretobeprovided.The Email address and Mobile Number would be filled as contact information of the PrimaryAuthorisedSignatory.
• EmailandMobilenumbertobeverifiedbyseparateOneTimePasswords.Taxpayershallchangehisuseridandpasswordafterfirstlogin.
• Taxpayer shall require to fill the information required in the application form related details ofProprietor/allPartners/Karta/ManagingDirectorsandwholetimeDirector/MembersofManagingCommitteeofAssociations/BoardofTrustees,PrincipalPlaceofBusinessanddetailsinrespectofAuthorisedsignatories.
• Informationrelatedtoadditionalplaceofbusiness,Bankaccount,commodityinrespectofgoodsandservicesdealtin(topfive)arealsorequiredtobefilled.
• Applicant need to upload scanned copy of the declaration signed by the Proprietor/allPartners/Karta/ManagingDirectorsandwholetimeDirector/MembersofManagingCommitteeofAssociations/BoardofTrusteesetc.incasehe/shedeclaresapersonasAuthorisedSignatoryasperAnnexurespecified.
• Documentsrequiredtobeuploadedasevidenceareasfollows:-
1. PhotographswhereverspecifiedintheApplicationForm(maximum10)
ProprietaryConcern–Proprietor
PartnershipFirm/LLP–Managing/Authorized
Partners (personal details of all partners is to be submitted but photos of only tenpartnersincludingthatofManagingPartneristobesubmitted)
HUF–Karta
Company–ManagingDirectorortheAuthorisedPerson
Trust–ManagingTrustee
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AssociationofPersonorBodyofIndividual–MembersofManagingCommittee(personaldetailsofallmembersistobesubmittedbutphotosofonlytenmembersincludingthatofChairmanistobesubmitted)
LocalBody–CEOorhisequivalent
StatutoryBody–CEOorhisequivalent
Others–PersoninCharge
2. Constitution of Taxpayer: Partnership Deed in case of Partnership Firm, RegistrationCertificate/ProofofConstitutionincaseofSociety,Trust,Club,GovernmentDepartment,Associationof PersonorBodyof Individual, LocalAuthority, StatutoryBody andOthersetc.
3. ProofofPrincipal/AdditionalPlaceofBusiness:
(a)ForOwnpremises–
Any document in support of the ownership of the premises like Latest Property TaxReceiptorMunicipalKhatacopyorcopyofElectricityBill.
(b)ForRentedorLeasedpremises–
A copy of the valid Rent / Lease Agreement with any document in support of theownership of the premises of the Lessor like Latest Property Tax Receipt orMunicipalKhatacopyorcopyofElectricityBill.
(c)Forpremisesnotcoveredin(a)&(b)above–
A copy of the Consent Letter with any document in support of the ownership of thepremises of the Consenter likeMunicipal Khata copy or Electricity Bill copy. For sharedpropertiesalso,thesamedocumentsmaybeuploaded.
4 BankAccountRelatedProof:
ScannedcopyofthefirstpageofBankpassbook/onepageofBankStatement
OpeningpageoftheBankPassbookheldinthenameoftheProprietor/BusinessConcern– containing theAccountNo.,Nameof theAccountHolder,MICRand IFSC andBranchdetails.
5 For each Authorised Signatory: Letter of Authorization or copy of Resolution of theManagingCommitteeorBoardofDirectorstothateffectasspecified.
• After submitting information electronic signature shall be required. Following person canelectronicallysignapplicationforenrolment:-
ConstitutionofBusiness Personwhocandigitallysigntheapplication
Proprietorship Proprietor
Partnership Managing/AuthorizedPartners
HinduUndividedFamily Karta
PrivateLimitedCompany Managing/Whole-timeDirectorsandKeyManagerialPersons
PublicLimitedCompany Managing/Whole-timeDirectorsandKeyManagerialPerson
Society/Club/Trust/AOP MembersofManagingCommittee
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GovernmentDepartment PersonIncharge
PublicSectorUndertaking Managing/Whole-timeDirectorandKeyManagerialPerson
UnlimitedCompany Managing/Whole-timeDirectorandKeyManagerialPerson
LimiltedLiabilityPartnership DesignatedPartners
LocalAuthority ChiefExecutiveOfficer(CEO)orEquivalent
StatutoryBody ChiefExecutiveOfficer(CEO)orEquivalent
ForeignCompany AuthorizedPersoninIndia
ForeignLimitedLiabilityPartnership AuthorizedPersoninIndia
Others PersonIncharge
• Applicationisrequiredtobemandatorilydigitallysignedasperfollowing:-
Sl.No TypeofApplicant DigitalSignaturerequired
1. PrivateLimitedCompany
PublicLimitedCompany
PublicSectorUndertaking
UnlimitedCompany
LimitedLiabilityPartnership
ForeignCompany
ForeignLimitedLiabilityPartnership
DigitalSignatureCertificate(DSC)
2. Otherthanabove DigitalSignatureCertificate
e-Signature
Note:-1.ApplicantshallrequiretoregistertheirDSConCommonportal.2.e-SignaturefacilitywillbeavailableonthecommonportalforAadharholders.All information related to PAN, Aadhaar, DIN, CIN, LLPIN shall be online validated by the system andAcknowledgment Reference Number will be generated after successful validation of all the filled upinformation.
StatusoftheonlinefiledApplicationcanbetrackedontheCommonPortal.
1. Authorisedsignatoryshouldnotbeminor.2. Nofeeisapplicableforfilingapplicationforenrolment.
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Acknowledgement
EnrolmentApplication-FormGST-hasbeenfiledagainstApplicationReferenceNumber(ARN)<………>.
FormNumber : <…….-……>
FormDescription : <ApplicationforEnrolmentofExistingTaxpayers>
DateofFiling : <DD/MM/YYYY>
TaxpayerTradeName : <TradeName>
TaxpayerLegalName : <LegalNameassharedbyState/Center>
ProvisionalIDNumber : <ProvisionalIDNumber>
Itisasystemgeneratedacknowledgementanddoesnotrequireanysignature
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GovernmentofIndiaAnd
Governmentof<State>Departmentof…………….
FormGSTREG-21[Seerule-----]
ProvisionalRegistrationCertificate
CentralGoodsandServicesTaxAct,<20-->and<State>GoodsandServicesTaxAct,<20-->
1. ProvisionalID
2. PAN
3. LegalName
4. TradeName
5. RegistrationDetailsunderEarlierLaw
Act RegistrationNumber
(a)
(b)
(c)
Date <DateofcreationofCertificate> Place <State>
ThisisaProvisionalRegistrationCertificateissuedundertheprovisionsofCentralGoodsandServicesTaxAct,20--and<State>GoodsandServicesTaxAct,20--.
Thiscertificatewillbevalidtill<30thSeptember,20__>oranyotherdatenotifiedintheOfficialGazette.FinalRegistrationCertificatewillbeissuedafterverificationofApplicationforEnrolment.
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GovernmentofIndia/<<State>>
Department---------------
FormGSTREG-22
[SeeRule---]
ReferenceNo<<ReferenceNumber>> <<Date–DD/MM/YYYY>>
To
(NameandAddress)
RegistrationID(GSTIN/ProvisionalID)
ApplicationReferenceNo.(ARN) Dated–DD/MM/YYYY
OrderforCancellationofProvisionalRegistration
This iswith reference to your Application for enrolment referred above filed under the ---- Goods andServicesTaxAct,20__.
-Whereasnoreplytoshowcausenoticehasbeenfiled;or
-Whereasonthedayfixedforhearingyoudidnotappear;or
-WhereastheDepartmenthasexaminedyourReplyandsubmissionsmadeatthetimeofhearing,andisoftheopinionthatyourregistrationisliabletobecancelledforfollowingreason(s).1.2.
TheeffectivedateofCancellationofregistrationis<<DD/MM/YYYY>>.
Cancellation of registration under Central Goods and Service Tax/State Goods and Service Tax is alsodeemedtobecancellationunderStateGoodsandServiceTax/CentralGoodsandServiceTaxAct.
Youarerequiredtopaythefollowingamountsincludingtheamountonaccountofreversalontheinputtax credit claimed on the goods lying in stock, including capital goods as per section ___ of CGST/<State>GSTActwithin<tendays>fromthedateofservicefailingwhichtheamountwillberecoveredinaccordancewiththeprovisionsoftheActandRulesmadethereunder.*Thisorderisalsoavailableonyourdashboard.Head IGST CGST SGSTTax
Interest
Penalty
Others
Total
Place:
Date: DigitalSignature
<NameoftheOfficer>
Designation
Center/StateJurisdiction
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GovernmentofIndia/<<State>>
Department--------------------------
FormGSTREG-23
[SeeRule--]
ReferenceNo<<ReferenceNumber>> <<Date-DD/MM/YYYY>>
To
ProvisionalID
Name
Address
ApplicationReferenceNumber(ARN)<ARN> Dated–<DD/MM/YYYY>
IntimationofdiscrepanciesinApplicationforEnrolmentofProvisionalID
This is with reference to your application referred above, filed under the ______ Goods andServicesTaxAct,20__.TheDepartmenthasexaminedyourapplicationandthesamehasnotbeenfoundsatisfactoryforthefollowingreasons:-
1
2
…
You are required to file an Amendment Application within 15 days from the receipt of thisintimation,ifnotfiledalreadytorectifytheaboveerrors.Failuretorectifythediscrepanciescouldentailinitiationofcancellationproceedings.
NameandDSCoftheProperOfficer
Designation
JurisdictionCenter/State
Date
Place
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GovernmentofIndia/<<State>>Departmentof-----------------
FormGSTREG-24[Seerule-----]
ApplicationforCancellationofRegistrationfortheMigratedTaxpayersnotliablefor
registrationunderGoodsandServiceTaxAct20….PartA
1. ProvisionalID
2. Password
3. EmailID
4. MobileNumber
PartB
5. LegalName(AsperPAN)
6. LegalName(AssharedbyState/Center)
7.Addressforcorrespondence BuildingNo./FlatNo.
FloorNo.
NameofPremises/Building
Road/Street
Locality/Village
District
State
PINCode
Mobile(withcountrycode)
TelephoneNumber(withSTDcode)
FAXNumber
8.ReasonforCancellation Ceasedtobeliabletopaytax
9.Declaration
(i) I / We < Name of the Proprietor/Karta/Authorised Signatory>, being <Designation> of <Legal
Name(AsperPAN)>doherebystatethatI/Weam/arenotliabletoregistrationundertheprovisionsof
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GoodsandServiceTaxAct20…..
(ii) TheProvisionalIDissuedtomeshallbedeemedtohavenotbeenissued.
10.Verification
I/We < >hereby solemnly affirm and declare that the information given herein above is true andcorrecttothebestofmy/ourknowledgeandbeliefandnothinghasbeenconcealed.
AadhaarNumber PermanentAccountNumber
DigitalSignature/E-SignofAuthorizedSignatory
FullName
Designation/Status
Place
Date DD/MM/YYYY
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GovernmentofIndia/<<State>>
Departmentof----------------------
FormGSTREG-25[SeeRule---]
ApplicationforextensionofregistrationperiodbyCasual/Non-Residenttaxableperson
1. GSTIN (Basedonlogintobeautopopulated)2. Name (Tobeauto-populated)3. Address (Tobeauto-populated)4. PeriodofValidity(original)
<FromDD/MM/YYYYToDD/MM/YYYY>
5. Periodforwhichextensionisrequested.
<FromDD/MM/YYYYToDD/MM/YYYY>
6 EstimatedTurnoverfortheextendedperiod(Rs.)
EstimatedTaxLiability(Net)fortheextendedperiod(Rs.)
IGST CGST SGST Total7 Paymentdetail
CIN Date Amount CIN Date Amount
8. Declaration
Iherebysolemnlyaffirmanddeclarethattheinformationgivenhereinaboveistrueandcorrecttothebestofmyknowledgeandbeliefandnothinghasbeenconcealedtherefrom.
DigitalSignature/E-Sign
Place NameofAuthorizedSignatory
DateDesignation/Status
Instructionforfilingapplicationforextensionofvalidity
1Applicationcanbefiledonlinebeforetheexpiryoftheperiodofvalidity.2.Applicationcanonlybetreatedasfiledwhenadvancepaymentofthenettaxliabilityisbeingdone.3.AftersuccessfulfilingARNwillbegeneratedwhichcanbetrackedonlineonTaxpayer/Applicantdashboard.
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GovernmentofIndia/State
Departmentof---------------
FormGSTREG-26[SeeRule------]
FormforFieldVisitReport
Center/StateJurisdiction(Ward/Circle/Zone)
NameoftheOfficer:-<<tobeprefilled>>
DateofSubmissionofReport:-
NameoftheTaxpayer
GSTIN/UniqueIDNumber–
TaskAssignedby:-<NameoftheAuthority-tobeprefilled>
DateandTimeofAssignmentoftask:-<Systemdateandtime>
S.No. Particulars Input
1. DateofVisit
2. TimeofVisit
3. Locationdetails
Latitude
Longitude
North–BoundedBy
South–BoundedBy
West–BoundedBy
East–BoundedBy
4. Whetheraddressissameasmentionedinapplication.
Y/N
5. Particularsof thePersonsavailableat thetimeofVisit
(i) Name
(ii) FatherName
(iii) ResidentialAddress
(iv) MobileNumber
(v) Designation/Status
(vi) Relationshipwithtaxpayer,ifapplicable.
6. FunctioningstatusoftheBusiness Functioning-Y/N
7. Detailsofthepremises
OpenSpaceArea(insqm.)-(approx.)
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Covered Space Area (in sq m.) -(approx.)
Floor on which business premiseslocated
8. Documentsverified Yes/No
9. Uploadphotographof theplacewith thepersonwho ispresentat theplacewheresiteverificationisconducted.
10. Comments(notmorethan<1000characters>
Signature
NameoftheOfficer
Designation
Jurisdiction
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