Notification, 2017

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

W

No.F3(10)/Fin(Rev—l)/20l7-18/- In exercise of the powers conferred by section 164 read with section 2(53) of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor ot‘the National Capital Territory of Delhi hereby makes the following rules, namely:— Chapter I

PRELIMINARY

1. Short title, Extent and Commencement-(1) These rules may be called the Delhi Goods and Services Tax (Composition and Registration) Rules, 2017.

(2) They shall come into force with effect from the date ofissuancc ot‘this- notification.

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

(a) “Act” means the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of

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

(c) “section” means a section ofthe Act;

((1) “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

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

Chapter 1]

COMPOSITION RULES

3.1ntimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) ofsub—rule (l) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-Ol, 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—Ol is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill ofsupply for supplies made afier 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 ofFORM 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 ofthe relevant financial year.

(4) Any person who files an intimation under sub-rule (1) to pay tax under section l0 shall furnish the details of stock, including the inward supply ofgoods 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 |evy.- (l) The option to pay tax under section 10 shall be effective from the beginning ofthe 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) ofthe 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 l0 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 impoxted 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) ofsection 9;

(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both;

(e) he was not engaged in the manufacture of goods as notified under clause (e) of sub—section (2) of section 10, during the preceding financial year;

(t) he shall mention the words “composition taxable person, not eligible to collect tax on supplies” at the top ofthe bill ofsupply 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 ofthe 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 ofthe 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 ofthe Act or provisions of this Chapter, he may issue a notice to such person in FORM GST CMP—OS 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 ofthe option or from the date ofthe 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—Ol containing details ofthe 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 ofthe 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 ofany 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 ofthis Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl. Category of registered persons Rate of tax No.

1 Manufacturers, other than manufacturers of such one per cent. goods as mg be notified by the Government 2 Suppliers making supplies referred to in clause (b) of two and a half per cent. 3 Any other supplier eligible for composition levy halfper cent. under section 10 and the provisions ofthis Chapter Chapter III

REGISTRATION

8. Application for registration-(l) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 5 l, a person required to cbllect 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 of2017) 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 lnput Service Distributor shall make a separate application for registration as such lnput 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 (I) 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 email 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.—(|) 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 ofthree working days from the date of submission ofthe application

(2) Where the application submitted under rule 8 is found to be deficient, either in terms ofany 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 ofseven working days from the date ofthe receipt of such notice.

Explanation.- For the purposes of this sub-rule, the exprcssion “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

(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 ofthe 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) lfthe 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 (l2) 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

(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) ofrule 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.

ll. Separate registration for multiple business verticals within a State or a Union territory.— (l) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under subsection

(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 ofa taxable person shall not be granted registration to pay tax under section l0 ifany one ofthe other business verticals ofthe 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 ol‘ 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 ofthe 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 ofthree working days from the date of submission ofthe application.

(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the pr0per 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 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.— (l) 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 ofa busincss entity incorporated or established outside lndia, 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, ifavailable.

(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.

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

(4) The application for registration made by a noneresident taxable person shall be signed by his authorised signatory who shall be a person resident in lndia 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 lndia 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 Government on the recommendations ofthe 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-ll 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 ofthe 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) ofsection 27.

16. Sm) molo registration.- (I) 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 ofthe 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 oftemporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date ofthe issuance ofthe 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 mutandix, apply to an application submitted under sub-rule (3).

(5) The Goods and Services Tax identification Number assigned, pursuant to the verification under sub—rule (4), shall be effective from the date of the order granting registration under sub—rule (l).

17. Assignment of Unique Identity Number to certain special entities.— (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub— section (9) of section 25 may submit an application electronically in FORM GST REG—13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

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

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

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

19. Amendment of registration.— (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG—01 or FORM GST REG- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG—13, either at the time of obtaining registration or Unique ldentity 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—l4, 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 ofthe 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 ofthe 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 ofthe receipt ofthe 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 ofthe occurrence ofthe 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 undcr 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 ofthe 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 ofthe opinion that the amendment sought under sub-rule (l) 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 ofthe 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 ofthe service ofthe said notice, as to why the application submitted under sub-rule (l) shall not be rejected.

(3) The registered person shall furnish a reply to the notice to show cause, issued under sub- rule (2), in FORM GST REG-04, within a period ofseven working days from the date ofthe service ofthe 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 (l) and pass an order in FORM GST REG —05.

(5) lfthe 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 ofthe receipt ofthe reply to the notice to show cause under sub~rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.

20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule l2 or a person to whom a Unique Identity Number has been granted under rule I7, seeking cancellation of his registration under sub— section (I) 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 ofthe occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that no application for the cancellation of registration shall be considered in case ofa taxable person, who has registered voluntarily, before the expiry Ofa 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, ifthe said person,-

(a) does not conduct any business from the declared place ofbusiness; 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 ofthe 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 ofthirty days from the date of application submitted under sub-rule (l) of rule 20 or, as the case may be, the date of the reply to the show cause issued under sub—rule (I), 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, hymns mulzmdis', apply to the legal heirs of a deceased proprietor, as ifthe application had been submitted by the proprietor himself.

23. Revocation of cancellation of registration.— (I) 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 ofthirty 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:

Providcd that no application for revocation shall be filed, ifthe 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 ofsuch returns, has been paid along with any amount payable towards interest, penalty and late fee in respect ofthe said returns.

(2) (:1) 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 (l3) ofsub—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 ofthe 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.- (I) (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, l96l (Act 43 of l96l) 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 ofa 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, I994 (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 (I) 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 Commissionen

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

(c) lfthe 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~ruie (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 (I) 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 ofthe existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG—29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.

25. Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required afier 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 (2l of 2000) or verified by any other mode ofsignature or verification as notified by the Commissioner in this behalf: Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 20l3) 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 Karla 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 ofa 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 ofa firm, by any partner thereof, not being a minor or authorised signatory thereof;

(0 in the case of any other association, by any member of the association or persons or authorised signatory thereof;

(g) in the case ofa 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 ofsection 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 of2000).

[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)

2. Legal name

3. Trade name, if any

4. Address of Principal Place of Business

5. Category ofRegistered Person < Select from drop down>

(i) Manufacturers, other than manufacturers of such goods C]‘ as notified by the Government

(ii) Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule [l C]

(iii) Any other supplier eligible for composition levy. C]

6. Financial Year from which composition scheme is opted 2017-18 7‘ Jurisdiction Centre State

8. Declaration 7 l hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment oftax under section 10‘ 9‘ Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory Name Place Date Designation / Status [See rule 3(2)] Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act) l. GSTIN

2. Legal name 3‘ Trade name, ifany

4. Address of Principal Place of Business

5. Category of Registered Person < Select from drop down>.

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

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II DC](iii) Any other supplier eligible for composition levy.

6‘ Financial Year from which composition scheme is opted

7. Jurisdiction Centre State

8. Declaration ~ I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying tax under section 10‘ 9‘ Veri fieation l hereby solemnly affirm and declare that the information given hereinaboveIS true and correct to the best of my knowledge and beliefand nothing has been concealed therefrom Signature of Authorised Signatory Name Place Date Designation / Status [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) . GSTIN . Legal name . Trade name, ifany

5. Details ofapplication filed to pay tax under

(i) Application reference number . (ARN) (H) Date of filing 6, Jurisdiction Centre State

7. Stock ofpurchases made from registered person under the existing law Sr, No GSTIN/TIN Name ofthe Bill/ Date Value of VAT Central Service Total supplier Invoice Stock Excise Tax (it No. applicabl l 2 3 l Total 8, Stock of purchases made from unregistered person under the existing law Sr. No Name of the Address Bill/ Date Value of VAT Central Service Total unregistered lnvoicc Stock Excise Tax (it‘ person No applicabl l 2 3 4 5 6 7 8 9 l Total i

9. Details oftax . A State Tax / paid Description Central Tax UT Tax Amount Debit entry no.

10. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom, Signature of Authorised Signatory Name Place Date Designation / Status [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy l . GSTIN

2. Legal name

3. Trade name, ifany 4.Address ofPrincipal Place of business

(iv) Manufacturers, other than manufacturers ofsuch goods as may be notified by the D Government

(v) Suppliers making supplies referred to in D clause (b) of paragraph 6 of Schedule 11

(vi) Any other supplier eligible for D composition levy.

6. Nature ofBusiness

7. Date from which withdrawal from composition scheme is sought DD MM YYYY

8. Jurisdiction Centre State

9. Reasons for withdrawal from composition scheme I

10. Verification l hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom, Signature of Authorised Signatory Name Place Date Designation/ Status Note — Stock statement may be furnished separately for availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ”C —01. [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 l0 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: - l [7 You are hereby directed to furnish a reply to this notice within fifteen working days from the date ofservice ofthis notice.

‘W You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM‘ lfyou fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of Proper Officer Designation Jurisdiction Place Date [See rule 6(5)] Reply to the notice to show cause l

GSTIN

Details ofthe show cause notice Reference no.

Date Legal name Trade name, ifany Address ofthe Principal Place ofBusiness Reply to the notice List ofdocuments uploaded 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 ofthe Authorised Signatory Date Place Note -

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

2. Supporting documents, ifany, may be uploaded in PDF format. [See rule 6(6)] Reference No. << >> Date— To 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.

Of This has reference to your reply dated filed in response [0 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 D You have not filed any reply to the show cause notice; or C] 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 Date Name of Proper Officer Place Designation Jurisdiction [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 ofthe integrated Goods and Services Tax Act, 2017) State /UT — V District » V

(i) Legal Name ofthe Business:

(As mentioned in Permanent Account Number)

(ii) Permanent Account Number ;

Individual in case ofProprietorship 5 (Enter Permanent Account Number ofthe Business; Permanent Account Number of oncern)

(iii) Email Address :

Nate - Information submitted above is subject to online verification before proceeding tofill up Part-B. Authorised signatoryfiling the application shall provide his mobile number and email address. Part —B

1. Trade Name, if any

2. Constitution of Business (Please Select the Appropriate) I

(vii) Government Department lTl (viii) Public Sector Undertaking ‘5“

(xiii) Foreign Limited Liability Fl (xiv) Foreign Company Registered (in India) 0 Partnership

3. Name ofthe State District E 4i Jurisdiction State Centre others (specify)

5. Option for Composition Yes D No fl 6‘ Composition Declaration l:| 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.] Category of Registered Person < tick in chcck 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 H

(iii) Any other supplier eligible for composition [evyt

7. Date ofcommencement ofbusiness DD/MM/YYYY 8t Date on which liability to register arises DD/MM/YYYY

9. Are you applying for registration as a casual taxable Yes No person? Cl C] lOi If selected ‘Yes’ in Sr. No. 9, period for which From To registration is required ll. lfselected ‘Yes’ in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration Sr. No. Type ofTax Turnover (Rs.) Net Tax Liability (Rsi)

(i) Integrated Tax

(iii) State Tax

(v) Cess Total Payment Details Challan Identification Amount Date Number l2. Are you applying for registration as a SEZ Unit? Yes Cl No Cl

(i) Selcct name ofSEZ V

(ii) Approval order number and date aforder

(iii) Designation ofapproving authority

13. Are you applying for registration as a 3132 Developer? Yes No

(i) Select name of SEZ Developer V

(ii) Approval order number and date oforder

(iii) Designation ofapproving authority l4. Reason to obtain registration:

(i) Crossing the threshold (viii) Merger lamalgamation oftwo or more registered persons

(iii) Liability to pay tax as recipient ofgoods or (x) Person liable to pay tax u/s 9(5) services u/s 9(3) or 9(4)

(iv) Transfer of business which includes change (xi) Taxable person supplying through e~Commerce in the ownership ofbusiness portal (iftransferee is not a registered entity)

(v) Death of the proprietor (xii) Voluntary Basis (ifthe successor is not a registered entity)

(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 Numbcr Corporate identify Number/Foreign Company Registration Number Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number Registration number under Medicinal and Toilet Preparations (Excise Duties) Act Registration number under Shops and Establishment Act Temporary ID, ifany Others (Please specify) [6. (a) Address of Principal Place of Business Building No./Flat No. Floor No City/Town/Locality/Village District State PIN Code Latitude Longitude Office Email Address Office Telephone number STD Own Leased Rented Consent Shared Others (specify) ((1) Nature ofbusiness activity being carried out at above mentioned premises (Please tick applicable) Factory / Manufacturing Fl Wholesale Business ('1 Retail Business Fl Office/Sale Office Cl Leasing Business l‘l Recipient ofgoods or Services fl business (Up/0 10 Bank Accounts {0 be repor/ed) Total number of Bank Accounts maintained by the applicant for conducting Details of Bank Account 1 Account Number Bank Name Branch Address To be auto-populated (Edit mode) Note — Add more accounts ------

18. Details ofthe Goods supplied by the Business Please specify top 5 Goods No.

l—lSN Code (Four digit) (i) (ii) (V)

19. Details ofServices supplied by the Business.

Please specify top 5 Services Sr. No. Description of Services l-lSN Code (Four digit) (i) (ii) (V) Number ofadditional places Premises l City/Town/Locality/ViIlage District State PIN Code Latitude Longitude Office Email Address Office Telephone number STD Mobile Number Office Fax Number STD Own Leased Rented Consent Shared Others (specify)

(cl) Nature of business activity being carried outat above mentioned premises (Please tick applicable) Warehouse/Depot f] Bonded Warehouse Fl Supplier of services Tl Office/Sale Office :3 Leasing Business 3 Recipient ofgoods or 1 :1 services I EOU/ STP/ EHTP T! Works Contract 7 Expon i l

21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Particulars First Name Middle Name Last Name Name Photo Name of Father Mobile Number Email address Telephone No, with STD Designation /Status Director Identification Number (if any) PerrnanentAccount Number Aadliaar Number Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No City/Town/Locality/Village District, State PIN Code Country (in case of foreigner ZIP code only) Checkbox for Primary Authorised Signatory [:1 Details of Signatory No, l Particulars First Name Middle Name Last Name Name Photo Name ofFather 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 City/Town/Locality/Village District State PIN Code Enrolment ID, ifavailable Provide following details, ifenrolment ID is not available Permanent Account Number Aadhaar, ifPerrnanent AccounlNumber is not available First Name Middle Name Last Name Name of Person Designation / Status l_ l 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 ofthe person in whose name Excise License is held

(a) Field 1 (c)

(d) ,,,,,

25. Document Upload A customized list of documents required to be uploaded (re/er rule 8) as per the field values in the form.

26. Consent I on behalfofthe holder oandhaar number <pre-fllled based on Aadhaar number provided in the form> give consent to "Goods and Services Tax Networ to obtain my details from UIDAIfor the purpose of authentication. ”Goods and Services Tax Network" has informed me that identity information would only be ztsedfor validating identity ofthe Aadhaar holder and will be shared with Central Identities Data Repository onlyfor the purpose ofmtthentication, 27, Verification (by authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best ofniy knowledge and belie/"and nothing has been concealed therefrom Signature Place; Name ofAuthox'ised Signatory ............................ Date: Designation/Status .......................................... List ofdocuments to be uploaded:—

1. Photographs (wherever specified in the Application Form)

(a) Proprietary Concern — Proprietor

(b) Partnership Firnt / Limited Liability Partnership — ManagingAuthorised/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 (0 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 ofChairman 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 ofthe ownership ofthe premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises A copy ofthe valid Rent/ Lease Agreement with any document in support ofthe 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 ofthe 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 ofthe possession ofthe premises like copy ofElectricity Bill.

(e) lfthe 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 oflndia are required to be uploaded. 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., MlCR, lFSC and Branch details including code.

5 Authorisation Form:— For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution ofthe 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 Panners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) l/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/ as Signature ofthe person competent to sign Name:

(Name ofthe proprietor/Business Entity) Acceptance as an authorised signatory to act as authorised signatory for the above referred business and all my acts shall be binding on the business.

Signature of Authorised Signatory Place: (Name) Date:

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 proprietort 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 ofthe 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 ofTrustees etc, in case the business declares a person as Authorised Signatory.

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 Chiet" 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 ifthe aulhorised representative is enrolled otherwise provide details ofsuch persons 6» State specific information are relevant for the concerned State only. 7» Application filed by undermentioned persons shall be signed digitally:- Srt No Type of Applicant Type ofSignatur-e required Sr. No Type oprpIicant Type of Signature required

1. Private Limited Company Digital Signature Certificate (DSC)- Class-2 and above.

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

2. Other than above Digital Signature Certificate class 2 and above or any other mode as may be notified

8. All information related to Permanent Account Number, Aaclliaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation ofall the filled up information.

9. Status ofthe 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, l2, 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 ofthe vertical. 13, After approval of application, registration certificate shall be made available on the common portal.

14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART ~A of the application whiCh Can be used for filling up details in PART-B of the application. TRN will be available on the common portal for a period of IS (lays.

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

[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 offiling Goods and Services Tax Identification Number, if available Legal Name Trade Name (ifapplicable):

Form No.

Form Description:

Center Jurisdiction State Jurisdiction :

filed by Temporary reference number (TRN), if any:

Paymentdetails“ :Challan ldentification Number : Date 1 Amount It is a system generated acknowledgement and does not require any signature. Applicable only in can? afCasual lamb/e person and Non Reside/II taxable pw‘yun [See rule 9(2)] To Name ofthe Applicant:

Address:

GSTlN (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/amendmentlcancellation>> application filed vide ARN < > Dated —DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons:

U You are directed to submit your reply by ........... (DD/MM/YYYY) l1 *You are hereby directed to appear before the undersigned on ......... (DD/MM/YYYY) at ....... lt‘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:

[See rule 9(2)] l. Notice details Reference No. Date

2. Application details Reference No Date

3. GSTIN, ifapplicable

4. Name of Business (Legal) 5, Trade name, ifany 6, Address 7, Whether any modification in the application for registration or fields is required.- Yes it No i] (Tick one)

8. Additional Information

9. List of Documents uploaded 10, Verification l hereby solemnly al'lirm and declare that the information given hereinabove is true and correct to the best of my knowledge and beliel' and nothing has been Concealed therefrom, Name l’lacc:

Date:

Note:- I. For new registration, original registraliun application will be available in editable made ifopiian ‘Yer‘ is Selected in iteni 7, 2tFor amendment of regislralion particulars, the field; intended to be amended wil/ be available in editable mode ifoplion 'Yes is selecled in item 7.

[See rule 9(4)] Reference Number: Date— To Name of the Applicant Address - GSTIN (if available) Order of Rejection oprplication for <Registration [Amendment / Cancellatiun/ This has reference to your reply tiled vide ARN --- dated-m. The reply has been examined and the same has not been found to be satisfactory for the following reasons: Z.

..,'l"herei'ore, 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 ot’National Capital Territory of Delhi Registration Certificate

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 From DD/MM/YYYY To DD/MM/YYYY (Applicable only in case of Non-Resident taxable pen-on or Casual [mob/e perxon)

7. Type of Registration Centre State Signamre Name Designation Office

9. Date of issue ofCertifieate Note: The registration certificate is required to be prominently displayed at all places ofbusiness in the State. Details “Additional Places of Business Goods and Services Tax Identification Number Legal Name Trade Name, ifany Total Number ofAdditional Places of Business in the Slate Sr. No. Address I Annexure A Annexure B Goods and Services Tax Identification Number Legai Name Trade Name, ifany Details of<Pr0prietorl Farmers / Karta / Managing Director and whole-time Directors / Members of the Managing Committe: Association of Persons / Board ofTrustees etc.> I. Name Photo Designation/Status Resident ufState Z Name Photo Designation/Status Resident ut‘State 3t Name Photo Designation/Status Resident of Stute 4 Name Photo Designation/Status Resident of State

5. Name Photo Designation/Status

6. Name Photo Designation/Status Resident ol'Statc 7, Name Photo Designation/Status Resident of State

8. Photo Name Photo Phom Resident of State Name Resident of State Name Resident ofStale [See rule [2(1)] Application for Registration as Tax Deductor at source (u/s 5|) or Tax Collector at source (u/s 52) State /U'I'— Part —A District —

(i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduction and Collection Account Number)

(ii) Permanent Account Number (Enter Permanent Account Number of the Business; Permanent Account Number of lndividual in case of Proprietorship concern)

(iii) Tax Deduction and Collection AccountNumber not available) (Enter Tax Deduction and Collcction Account Number, ifPermanent Account Number is Nole - Informalion salami/led above is Subjecl Ia on/ine verificalion before proceeding Infill up Part—B. Part —B 1 Trade Name, it'any 2 Constitution ot‘Business (Please Select the Appropriate)

(iii) Hindu Undivided Family 1] (iv) Private Limited Company 3

(v) Public Limited Company ll (vi) Society/Clubfl'rust/Association of Persons fl

(vii) Government Department i'l (viii) Public Sector Undertaking '1 "i

(xii) Statutory Body 3

(xiii) Foreign Limited Liability ll (xiv) Foreign Company Registered (in India) a Partnership

(xv) Others (Please specify) [1 3 Name of the State District I3 4 Jurisdiction - State Centre Sector /Circle/ Ward /Charge/Unit etc.

5 Type of registration Tax Duductor Tax Collector O

6. Government (Centre / State/Union Territory) Center O

7. Date of liability to deduct/collect tax DD/M M/YYYY

8. (a) Address of principal place ot'business Building Nor/FlatNo. Floor No Name of the Premises/Building Road/Street City/Town/Loeality/Village District Latitude Longitude State I’IN Code Office Email Address Office Telephone number Mobile Number Office Fax Number

(c) Nature of possession ofpremiscs Own Leased Rented Consent Shared Others(specify) 9‘ Have you obtained any other Yes Ci No Ci Tax in the same State? registrations under Goods and Serivees 10 If Yes, mention Goods and Services Tax Identification Number | l IEC (Importer Exporter Code), if applicable 12 Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax Particulars Name First Name Middle Name Last Name Father’s Name l’hoto Date of Birth DD/M M/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone No with STD Designation IStatus Director Identification Number (ifany) Are you a citizen of India? Yes/ No Passport No. (in case of Foreigners) Residential Address State PIN Code Checkbox for Primary Authorised Signatory l:

Details ofSignatory No. I 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 IStatus Director Identification Number (il'uny) Permanent Account Aadhaar Number Number Are you acitizen oflndia? Yes/N0 Passport No. (in case of foreigners) Residential Address (Within the Country) Building No/Flat N0 Floor No l District Note ~ Add more

14. Consent Ion beltalfoftlte holder quad/mt' number <pt'e-filled based on Aadhttt' mtmbet‘providud in tltefut'm> give consent to "Good: and Services Tax Network" to obtain my details/mm UlDA/fot' the purpose ufmttltenticalt'utt. "Gum/S and Services Tax Nenvot'k has informed me that identity itJarmutiutt would only be "set/fut validating identity of the And/tar holder and will be S/mt'et‘l with Central Identities Data Repository unlyfor the purpose Hfauthentication. Verification / hereby solemnly affirm and declare lhat [he informalion given herein above is [rue and correcl 10 [he besl of my knowledge and beliefand Ito/hing has been concealed [here/ram (Signature) Place: Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory Date: Designation List of documents to be uploaded (not applicable to a department or establishment of the Central Government or State Government or Local Authority or Governmental agencies):- Proof of Principal Place of Business:

(a) For Own premises — Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy ofElectricity Bill.

(b) For Rented or Leased premises ~ A copy ofthe valid Rent / Lease Agreement with any document in support of the ownership ofthe premises ofthe Lessor like Latest Property Tax Reccipt 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.

((l) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support ofthe possession ofthe premises like copy ofElectricity Bill.

(e) lfthe prinCipal place ofbusiness is located in an Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded.

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

1. Enter name of Tax DeduL‘tor /'I‘ax Collector as recorded on Tax Deduction and Collection Account Number/ Permanent Account Number of the Business. 'I'ax Deduction and Collection Account Number/Permanent Account Number shall bc verified with Income 'l‘ax database.

2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up oi‘thc application.

3. I‘crson who is acting as DDO/ Person deducting/collecting tax can sign the application,

4. The application filed by undermentioned persons shall be signed digitally. Sr. No Type ol'AppIicant Digital Signature required

1. Private Limited Company Digital Signature Ccrtiiicatc(DSC) class 2 and above Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership

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

5. All information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information.

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

7. No fee is payable for filing application for registration. 8‘ Authorised shall not be a minor.

[See rule [2(3)] Reference No Date:

To Name:

Address:

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

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number ,,,,,, dated ....... for cancellation of registration under the Act.

~ Whereas no reply to show cause notice has been filed; or - Whereas on the day fixed for hearing you did not appear; or D Whereas your reply to the notice to show cause and submissions made at the time of hearing have been e ined. The undersigned is of the opinion that your registration is liable to be cancelled for the following l.

The effective date of cancellation of registration is <<DD/MM/YYYY >>. You are direetcd to pay the amounts mentioned below on or before ----- (dale) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. (This orderis also available on your dashboard), “end Int ruled lax Ceulrul lint Slnlc tax Tax interest Penalty Others Signature Name Designation Jurisdiction Application for Registration of Non Resident Taxable Person

(i) Legal Name of the Non—Resident Taxable Person

(ii) Permanent Account Number ot‘the Non-Resident Taxable person, it‘any

(iii) Passport number, if Permanent Account Number is not available

(iv) Tax identification number or unique number on the basis or. which the entity is identified by the Government ofthat country

(v) Name ofthe Authorised Signatory (as per Permanent Account Number)

(vi) Permanent Account Number of the Authorised Signatory

(vii) Email Address ot the Authorised Signatory

(viii) Mobile Number ot‘the Authorised Signatory (+91) Nole - Relevant informalion Xubmi/led above is snbjecl In on/ine verificalion, where praclicab/e, befal‘e proceeding IU/UI up Purl-B.

Part -B Details of Authorised Signalm-y (should be a resident of India) Filst Name Middle Name Last Name Photo Gcnder Male / Female / Others fit Dale of Birth DD/MM/YYYY Father’s Name Nationality Aadhaar Address of the Authorised signatory. Address line l Address Line 2 Address line 3 Period-for nhrch registration me To is required ‘4 Estimated Tax Liability (Net) (R3,) Central State Tax Tax Turnover Details lntra- State lnler —State UT Tux Integrated 'l‘ax Cess Address ofNon-Resident taxable person in the Country ofOrigin (In case ofbusiness entity - Address of the Office) Address Line I Address Line 2 Address Line 3 Country (Drop Down) Zip Code Telephone Number Address of Principal Place of Business in India Building No./FiatNo. Floor No.

District Latitude Longitude Mobile Number Telephone Number E mail Address Fax Number with STD Details of Bank Account in lndia Account Number 'I ypc of account Bank Name Branch Address IFSC Documents Uploaded A czutomiflzd list ofdocumems required {0 be uploaded (refer lnsIruc/ion) as per lhefield Valuer in {he farm Declaration I hereby solemnly uflirm and declare Ilia! {he information given herein above i3 true and carved 20 [he besl of my knowledge nnzl beliefand rial/ring has been concealed therefrom. Signature Place: Name ofAuihorised Signatory Date: Designation:

Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph, List of documents to be uploaded as evidence are as follows:-

1. Proof of Principal Place ofBusincss:

(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 ofthe 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,

2. Proof of Non—resident taxable person:

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

3 Bank Account related prool‘:

Scanned copy oi~ the lirst page of Bank passbook or the relevant page of Bank Statement or Scanned copy ofa cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MlCR, IFSC and Brunch details including code.

4 Authorisation Formz- l’or each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution ofthe Managing Committee or Board ofDirectors to he filed in thc 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 oi'Associations/Board of Trustees ctc.)I/We »-- (name) being (l’artners/Karta/Managing Dircetors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of ,,,,,, (name of registered person) hcreby solemnly aftirm and declare that <<name of tlic authorised signatory, (status/designation)>> is hereby authorised, vide resolution no... dated..... (Copy submitted herewith), to act as an authorised signatory {or 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 ofthe person competent to sign Namc:

Acceptance as an authorised signatory Acceptance as an authorised signatory I <<(Name of the authorised signatory>> hereby solemnly accord my acceptancc to act as authorised signatory for thc above referred business and all my acts shall be binding on the business.

Place:

Date:

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

1. Enter Name ol‘the applicant Non~Rcsident taxable person as recorded on Passport.

2. The applicant shall apply at least Five days prior to commencement of the business at the common portal.

3. The applicant needs to provide Email id and Mobile Number for verification and future communication which will be veritied through One Time Passwords to be sent separately, beforc filling up Part-B of the application.

4. The applicant needs to upload the scanned copy of the declaration signcd by the Proprietor/all Partners /Managing Directors and whole time Dilector/Members of Managing Committee of Associations/Board of Trustees etc, in case the business declares a person as Authorised Signatoryi

5. The application tiled by the under-mentioncd persons shall be signed digitally:~ Sr. No Type ol‘Applieant Digital Signature required l, Private Limited Company Digital Signature Certifieate(DSC) class 2 and above l’ublic anted Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership 2, Other than above Digital Signature Certificate class 2 and above or as may be notified

6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Aeknowledgmcnt Receipt Number will be generated alter successful validation of all tilled up information.

7. Status of the application tiled online can be tracked on the common portal,

8. No fee is payable for filing application for registration

9. Authorised signatory shall be an Indian national and shall not be a minor, [See rule [4(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.

Part —A

(i) Legal Name ofthe person

(ii) Permanent Account Number ofthe person, it'any

(iii) Tax identification number or unique number on the basis of which the entity is identitied by the Government ofthat country

(iv) Name ofthe Authorised Signatory

(v) Permanent Account Number ofthe Authorised Signatory

(vi) Email Address ofthe Authorised Signatory

(vii) Mobile Number ot‘the Authorised Signatory (+91) Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-Bi Part -B Details ot‘Authorised Signatory (shall be resident ot'lndia) First Name Middle Name LastName Photo Gender Male/ Female / Others Designation Date of Birth Father’s Name Nationaiity Aadhaar, if any Address line I Address ofthe Authorised Signatory Address line 2 Address line 3 Date ofcommenccmcnt oi the: onlinc servtcc in India Uniform Resource Locators (URLs) of the website through which taxable services are provided: I.

Jurisdiction Center Details of Bank Account Account Number Type of account Bank Name Branch Address lFSC Documents Uploaded A customixd list of documents required to be uploaded (refer Instruction) as per IIIefieIII values- in Ihe form Declaration I hereby solemnly affirm and declare [hat the information given herein above is lrne and correct to [lie her! of my knowledge and beliefand nothing har been concealed therefrom. I, .. . . heIeby LIL’L‘Iflle‘ that I am ant/1m [Jed to Sign on behalf oft/Ia Regisnam. I would chalge and Coiledlax liable fiom the non-assesse onIirIe Iecipienl locatedIn taxable teIIitOIy and deposit the some with Signature Place:

Date: Designation:

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

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

(a) For Own premises Any document in support of the ownership of the premises like Latest Property 'l‘ax Receipt or Municipal Khata copy or copy oi‘lilcctrielty Bill.

(b) For Rented or Leased premises 7 A copy oi'thc valid Rent/ Lease Agreement with any document in support of the ownership oi'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.

Scanned copy of the passport of the Non >residcnt tax payer with VISA details. In case 01‘ Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter.

Scanned copy ol‘Ccrtilicate of Incorporation if the Company is registered outside India or in lndia Scanned copy ol‘License is issued by origin country Scanned copy ol‘Clearanee certificate issued by Government ot‘lndia 3 Bank Account Related Prool‘:

Scanncd copy ofthc first page ol‘Bank passbook / one page ol‘Bank Statement Opening pagc ol~ the Bank Passbook held in the name of the Proprietor/ Business Concern — containing the Account No., Name oi‘the Account Holder, MICR and IFSC and Branch details. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board ofDirecIors to bc filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) l «(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly at'firm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Goods and Service Tax Act, 20_.

All his actions in relation to this business will be binding on me/ usi Signatures ofthe persons who is in charge S No. Full Name Designation/Status Signature I.

Acgptance as an authorised signatory l <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date:

Application for extension of registration period by casual / non-resident taxable person

2. Name (Legal) 3‘ Trade Name, ifany 4‘ Address 5‘ Period of Validity (original) From To 6‘ Period for which extension is requested. From To

7. Turnover Details for the extended period (Rsr) Estimated Tax Liability (Net) for the extended period (as) , H , Cess Tax Tax lax Fax

8. Payment details

9. Declaration - I hereby solemnly off/rm and declare [hat [he infarma/ion given herein above is true and correct to II1e bar! ofmy knowledge and belie/"(Ind Iva/hing has been concealed therefrom. Signature Place:

Name of A uthorised Signatory:

Date: Designation / Status:

instructions for submission of application for cxtension of validity to The application) can be filed online before the expiry ol‘thc period ol‘ validity. 2‘ The application can only be tiled when advance payment is made.

3. Alter successful tiling, Application Reference Number will be generated which can be used to track the status of the application Reference Number - Date:

To (Name):

(Address):

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

Details of person to whom temporary registration granted Name and Legal Name, if applicable Gender Male/Female/Olher Father’s Name _“I Date of Birth DD/M M/YYYY Address of Building No./ Flat No, the Person Floor No.

Road] Street Town/City/Locality/ Village Block / Taluka District Stdte PIN Code Permanent ACcount Number of the person, if available Mobile No. 1 Email Address Other ID, if any (Voter ID No./ Passport No./Driving License No/ Aadhaar No/ Other) Reasons for temporary registration l l Effective date of registration /temporary lD Registration No. /Temporary lD (Upload of Seizure Memo/ Detention Memo / Any other supporting documents) <<You are hereby directed to file application for proper registration within 30 days of the issue of this Signature Place << Name of the Officer>>z Date: Designation/ Jurisdiction:

Note: A copy ol‘the order will be sent to the corresponding Central/ State Jurisdictional Authority. [See rufe [7(1)] Application/Form for grant of Unique Identity Number to UN Bodies/ Embassies / others State [Union Territory— District —

(i) Name of the Entity

(ii) Permanent Account Number ofentity, if any (applicable in case of any other person notified)

(iii) Name of the Authorised Signatory

(v) Email Address of the Authorised Signatory

(vi) Mobile Number ofthe Authorised Signatory (+91)

PART B

1‘ Type of Entity (Choose one) UN Body Embassy O Other Person 2, Country 3, Notification Details Notification No, Date 4, Address of the entity in State Building No,/Flat No. Floor No, City/Town/Village District Latitude Longitude Contact Information Email Address Telephone number Fax Number Mobile Number

7. Details of Authorised Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Mobile Number Email address Telephone No, Designation /Status Director Identification Number (ifany) Permanent Aeeo unt Number Andhnar 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 Road/Street Town/City/Village District 8 Bank Account Details (add more if required) Account Number Type of Account Branch Address 9- Documents Uploaded 'l'he auihol‘lxedpers'on who [Zr in paixesxion oj'ihe documenim'y evidence (wher [han UN Body/ Embassy ere.) xhall upload [he scanned copy of such doumrenis- including [he copy of I'eSOlll/lall / power ()j‘u/lor‘ney. auihoi'i.\'ing [he Or The proper oflicer who hm eollecierl [he doeumen/(H'y evidence floor [he app/icon! (UN Body/ Enrbaxxy ele.) shall upload [he manned copy of such documenis including [he copy of resolzliion / power of anorney. mil/[mixing [he app/ieam [o I'epresenl [he UN Body / Embassy em in India and link 1'! along wiih [he Unique Ideniiiy Number guneraierl and Ulla/[ed [a raped/I've UN Body/ Embassy era 11, Verification I hereby solemn/y afirm and declare [hm [he iIJw'nmIion give/I herein above is [me and curred [0 [he besi ofmy knowledge and beliefand [rallying hax been concealed [herefrom Place: (Signature) Date: Name ofAuthorised Person:

Or (Signulure) Place: Name of Proper Ol‘lieer:

Dale: Designation:

Jurisdiction:

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

0 Every person required to obtain a unique identity number shall submit the application electronically. 0 Application shall be filed through common portal or registration can be granted suo-moto by proper officer.

0 The application filed on the common portal is required to be signed electronically or through any other mode as specified by the Government.

. The details ofthe person authorised by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details“ in the application [See rule [9(1)] Application for Amendment in Registration Particulars (For all types of registered persons) 1 . GSTIN/U IN

2. Name of Business

3. Type of registration 4‘ Amendment summary Sr. No Field Name Effective Date Reasons(s) (a) (b) (v)

6. Declaration / hereby solemnly rffirm and declare Ilmt the information given lzerein above is Irue and carreel Io llze best ofmy knowledge and beliefand noIln'ng hex been concealed Ihel‘efi‘om Signature Place: Name ul‘Authorised Signutm'y Date: Designation / Status:

Instructions for submission of application for amendment Application for amendment shall be submitted online.

Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Ol‘licer alter due verification.

For amendment in Non—Core lields, approval of the Proper Officer is not required. Where a change in the constitution of any business results in change ol‘ the Permanent Account Number ol'a registered person, the said person shall be required to apply for fresh registration. Any change in the mobile number or the e-mail address of authorised signatory as amended from time to time, shall be carried out only alter online verification through the common portal. All information related to Permanent Account Number, Aadhaar, Director identification Number, Challan identification Number shall be validated online by the system and Application Reference Number (ARN) will be generated ailer successful validation ol~ necessary lield. Status of the application can be tracked on the common portalt No fee is payable for submitting application for amendment.

Authorised signatory shall not be a minort [See rule [9(1)] To (Name) (Address) Registration Number (GSTIN / UlN) Application Reference No. (ARN) Dated — DD/MM/YYYY Order of Amendment This has reference to your application number------ dated -——~ regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashboard for download Signature Name Designation Jurisdiction Date Place [See rule 20] Application for Cancellation of Registration l GSTIN 2 Legal name 3 Trade name, ifany 4 Address of Principal Place of Business 5 Address for future Building No./ Flat No. Floor No.

correspondence , . . .

(including email, Name ot Premises/ Building Road/ mobile telephone, Street lax) Latitude Longitude Mobile (with country code) Telephone email Fax Number o Discontinuance /Closure ofbusincss i o Ceased to be liable to pay tax l 0 Transfer 01' business on account of I amalgamation, merger/ demerger, Reasons for sale, lease or otherwise disposed of

6. Cancellation etc.

(Select one) 0 Change in constitution of business leading to change in Permanent I Account Number 0 Others (specify)

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

(i) Goods and Services Tax identification Number

(ii) (a) Name (Legal)

03) Trade namc, if any

(iii) Address of Principal Building No] Flat No. Floor No. ‘ Place of Business

I I I I

Name of Premises/ Building Ruad/ Street Latitude Longitude State PIN Code Mobile (with country code) Telephone email Fax Number 8‘ Date from which registration is to be cancelled <DD/MM/YYYY> 9 Particulars oflast Return Filed

(i) Tax period

(ii) Application Reference Number

(iii) Date [0. Amount of tax payable in respect of inputs/Capital goods held in stock on the effective date of cancellation of registration.

Value Input-:l ax Credit/ Fax Payable (whichever IS . > of higher) (Rs) Desu Iption Stock Central State U'l‘ 'l‘ax Integrated Cess Tax Inputs Inputs contained in semi-finished goods Inputs contained in finished goods Capital Goods/Plant and machinery Payment from Cash Ledger State Tax UT Tax Integrated Cess Tax Fax 2t Payment ti'om l'l'C [ledger Sr. No‘ Debit Izntry No. Central State Tax U'I"I'a,\‘ Integrated Cess Tax lax l.

Total Amount ofTax Paid

12. Documents uploaded l3. Varification l/We <> hereby solemnly affirm and declare that the information given hercin nbove is true and eorreet to the best ot‘iny/our knowledge and belief and nothing has been concealed tlierel‘roxn‘ Place Name oi~ the Authorised Signatory Date Designation / Status Instructions for filing oprplication for Cancellation - A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal.

0 The following persons shall digitally sign application for cancellation, as applicable: Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided Family Karta Private Limited Company Managing / Whole-time Directors/ Chief Executive Officer Public Limited Company Managing/ Whole-time Directors/ Chief Executive Officer Society/ Club/ Trust/ AOP Members of Managing Committee Government Department Person In charge Public Sector Undertaking Managing/ Whole-time Directors/ ChiefExecntivo Officer Unlimited Company Managing / Whole—ti me Directors/ ChiefExecutive Officer Limited Liability Partnership Designated Partners Local Authority Chief Executive Oflicer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in lndia Foreign Limited Liability Partnership Authorised Person in lndia Others Person in charge In case of death of sole proprietor, application shall be made by the legal hcir / successor manually before the concerned tax authorities. The new entity in which the applicant proposes to ainalgamate itself shall register with thc tax authority before submission of the application for canccllationl This application shall be madc only after that the new entity is registered.

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

0 Status of the Application may be tracked on the common portal. . No tee is payable for filing application for cancellation. 0 After submission of application for canccllation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act.

0 The registered person may also update his contact address and update his mobile number and c mail address.

Reference No. - << Date >> To (Name) (Address) Show Cause Notice for Cancellation of Registration Whereas on the basis ot‘information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: - l 73 You are hereby directed to furnish a reply to this notice within seven working days from the date ofservice ofthis notice.

71 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 pane on the basis of available records and on merits Place:

Date:

Signature Designation Jurisdiction [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration Reference No. ofNotice Date ofissue

2. GSTIN / UlN

3. Name of business (Legal)

4. Trade name, ifany 5‘ Reply to the notice

6. List ofdocuments uploaded

7. Verification l hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Place Date Name [See rule 22(3)] Reference No. - Dale To Name Address GSTlN / UIN Application Reference No‘ (ARN) Date Order for Cancellation of Registration This has reference to your reply dated ---- in response to the notice to show cause dated ----- Whereas no reply to notice to show cause has been submitted; or lj Whereas on the day fixed for hearing you did not appear; or » Whereas the undersigned has examined your reply and submissions made at the time ofhearing, aridJ is ofthe opinion that your registration is liable to be cancelled for following rcason(s)t l.

The effective date ofcancellation ofyour registration is <<DD/MM/YYYY >>. Determination ofamount payable pursuant to cancellation:

Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission oftinal return furnished by you, You are required to pay the following amounts on or before ------ (date) failing which the amount will be recovered in accordance with the provisions ofthe Act and rules made thereunder. Head Central Tax State Tax UT Tax Int rated Tax Cess Tax Interest Penalty Others Total Place:

Date: Signature Designation Jurisdiction [See rule 22(4)] Reference No. - Date To Name Address Show Cause Notice No. Date Order for dropping the proceedings for cancellation of registration This has reference to your reply dated ----- in response to the notice to show cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated due to the following reasons: << text >> Signature Designation Jurisdiction Place:

Date:

[See rule 23(1)] Application for Revocation of Cancellation of Registration

2. Legal Name 3, Trade Name, if any 4, Address

5. Cancellation Order No, Date — 6 Reason for cancellation 7 Details oflast rettirn ti led Reference Number 8 Reasons for revocation of Reasons in brief, (Detailed reasoning can be filed as an attachment) cancellation 9 Upload Documents [0. Verification I hereby solemnly affirm and declare that the information given herein above is true and eorreet to the best of my knowledge and belief and nothing has been concealed therefrom. Full Name (first name, middle, surname) l’lace Date Instructions for submission of application for revocation of cancellation of registration A person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration, within thirty days from the date of service of the order of cancellation of registration at the common portal No application for revocation shall be submitted it'the registration has been cancelled for the failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns, Any change in thc mobile number or the email address ol~ authorised signatory submitted as amended from time to time, shall be carried out only alter online verification through the common portal in the manner provided Status ofthe application can be tracked on the common portal. No fee is payable for filing application for revocation ol'eaneellation. [See rule 23(2] Reference No. - Date To GSTlN / UIN (Name of Taxpayer) (Address) Application Reference No. (ARN) Date Order for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored, Signature Name of Proper officer (Designation) Jurisdiction — Date Place [See rule 23(3)] Reference Number : Date To Name of the Applicant] Taxpayer Address of the Applicantfl‘axpayer

GSTIN

Application Reference No. (ARN); Dated Show Cause Notice for rejection of application for revocation of cancellation ofregistration This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons; I.

ll You are hereby directed to furnish a reply to this notice within seven working days from the date ofserviee ofthis notice.

H You are hereby directed to appear before the undersigned on DD/MM/YYYY at Hl l/MMl li‘you fail to furnish a reply within the stipulated day or you tail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis ofavailable records and on merits Signature Name of the Proper Ol‘lieer Designation Jurisdiction [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration ll Reference No ofNotice Date

2. Application Reference No. Date (ARN)

6. Verification l hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best ofmy/our knowledge and belief and nothing has been concealed therefrom Signature of Authorised Signatory Name Place Desi gnation/Siuius Date Government ofNational Capital Territory of Delhi [See rule 24(1)] Certificate of Provisional Registration Provisional lD 2‘ Permanent Account Number

3. Legal Name

4. Trade Name 5‘ Registration Details under Existing Law Act Registrotion Number (b) (C) Date <Dzite of creation oi‘Certiiicatc> Place <State> This is a Certificate of Provisional Registration issued under the provisions ol‘ the Acts [See rule 24(2)] F Application for Enrolment of Existing Taxpayer Taxpayer Details

2. Legal Name (As per Permanent Account Number)

3. Legal Name (As per State/Center

4. Trade Name, ifany

5. Permanent Account Number of Business

6. Constitution

7. State 7A Sector, Circle, Ward, ctc. as applicable

8. Reason ot‘liability to obtain Registration under earlier law Registration

9. Existing Registrations Sr. Type ofRegistrati on Registration Number Date ol'Registratiun No.

2 Central Sales Tax Registration Number 3 Entry Tax Registration Number 4 Entertainment Tax Registration Number 5 Hotel And Luxury Tax Registration Number 6 Central Excise Registration Number 7 Service Tax Registration Number 8 Corporate Identify Number/Foreign Company Registration 9 Limited Liability Partnership identification Number/Foreign Limited Liability Partnership Identification Number ll Registration Under Duty Of Excise On Medicinal And Toiletry Act l2 Others (Please specify)

10. Details of Principal Place of Business Building No. lFlat Not Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Latitude Longitude Contact Information Office Email Address Office-Telephone Number Mobile Number Office Fax No 10A. Nature of Possession ofPrcmises (Own; Lcased; Rented; Consent; Shared) 108‘ Nature of Business Activities being carried out Factory / Manufacturing Wholesale Business Retail Business O Bonded Warehouse O Service Provision Office/Sale Office O Leasing Business Service Recipient (W O input Service Distributor Works Contract O Others (Specify) O O O SEZ O I L Details of Additional Places ofBusiness Building No/Flat No. PlourNo Name of the Premises/Building Road/Street Locality/Village District State PIN Code Contact information Office Email Address Office Tel ephone Number Mobile Number Office Fax No llAiNature of Possession of Premises (Own; Leased; Rented; Consent; Shared) l lBiNature of Business Activities being carried out Factory / Wholesale Business Retail Business Bonded Warehouse O cb Leasing Business O O )O fl O o o Service Recipient O EOU/ STP/ EHTP SEZ input Service Distributor (ISD Works Contract 0 Others (Specify) Add More -------- 12‘ Details ofGoods/ Services supplied by the Business Sr. No Dcscrtption ofGoods l-lSN Code Sr. No. Description of Services HSN Code

13. Total Bank Accounts maintained by you for conducting Business Sr. No. Account Number Type oI‘Account IFSC Bank Name Branch Address

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

Date of 130/ MM/YYYY Gendcr <Male, Female, Other> Birth Mobile Number Email Address Telephone Number Identity Information Designation Director Identification Number Permanent Aadhaar Number Account Number Are you a Citizen oi‘lndia? <Yes/No> Passport Number Rcsidential Address Building No/Flat No Floor No Locality/Village District State PIN Code 15‘ Details ofl’rimary Authorised Signatory Date of Birth DD / MM/ Gender <Mulc, Female, Other> Mobile Number Email Address Telephone Number Identity Information Designation Director Identification Number Permanent Account Number Aadhaar Number Are you a citizen of lndia? <Yes/No> Passport Number Residential Address Building NolFlatNo Floor No Name of the Premises/Building Road/Street Locality/Village District Add More --- List of Documents Uploaded A customized list ofdocztments required to be uploaded as per thefieltl values in the form should be auto-populated with provision to upload relevant document against each entry In the list. (Refer instruction)

16. Aadhaar Vcrification l on behaifof the holders oandhaar numbers provided in the form, give consent to “Goods and Services Tax Network“ to obtain details from UiDAl for the purpose of authentication: “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central identities Data Repository only for the purpose ofauthentication. i7. Declaration l, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and bciiei'and nothing has becn concealed therefrom Digital SignaturclE—Sign Name of the Authorised Place Signatory Signatory Instructions for filing ol'Aliplieation for enrolment

1. Every person, other than a person deducting tax at source or an input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the income-tax Act, 1961 (Act 43 of i96i) shall enroll on the common portal by validating his e-mail address and mobile numbetx 2 Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG—25, incorporating the Goods and Services Tax identification Number therein, shall be made available to him on the common portal:

3. Authorisation l-‘orm:« For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Boarti of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all l’artncrlearta/Managing Directors and whole time Director/ivtembers of Managing Committee ofAssociations/Board of Trustees etc) it << Name of the i’roprictorlail PartnerleartalManaging Directors and whole time Directorllviembers of Managing Committee oi‘Associations/Board of Trustees etc>> hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Goods and Services Tax Identification Number - Name of the Business>> for which application for registration is being filed/ is registered under the Delhi Goods and Service Tax Act, All his actions in relation to this business will be binding on me/ us. Signatures of the persons who are Proprietor/all Partners/Kai‘ta/Managing Directors and whole time Director/Members of Managing Committee ofAssociations/Board of’rrustees etc. S. No. Full Name Designation/Status Signature Acceptance as an authorised signatory I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Date Place l Instructions for filing online form 0 Enter your Provisional ID and password as provided by the State/Commercial ’I‘ax/Central ExCise/Service Tax Department for log in on the GST Portal.

- Corrcct Email address and Mobile number ofthe Primary Authorised Signatory are to be provided. The Email address and Mobile Number would be filled as contact information of the Primary Authorised Signatory.

0 E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first login.

- Taxpayer shall require to fill the information required in the application form related details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories.

0 information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled. - Applicant need to upload scanned copy of the declaration signed by the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per Annexure specified. Documents required to be uploaded as evidence are as follows:-

1. Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern — Proprietor Partnership Firm/ Limited Liability Partnership — Managing/ Authorised Partners (personal details of all partners is to be submitted but photos ofonly ten partners including that of Managing Partner is to be submitted) Hindu Undivided Family — Karta Company — Managing Director or the Authorised Person Trust — Managing Trustee Association of Person or Body of Individual —Members of Managing Committee (personal details of all members is to be submitted but photos ot‘only ten members including that of Chairman is to be submitted) Local Body — Chief Executive Officer or his equivalent Statutory Body — Chief Executive Oflicer or his equivalent Others — Person in Charge Constitution of business: Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of ConstitUtion in case of Society, Trust, Club, Government Department, Association of Person or Body ot‘lndividual, Local Authority, Statutory Body and Others ctc. Proof ofPrincipal/Additional Place of Business:

(a) For Own premises — Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises — A copy of the valid Rent / Lcasc Agreement with any document in support oftlte ownership of the premises of the Lessor like Latest Property ’I‘ax Receipt or Municipal Khata copy or copy of Electricity Bill,

(c) For premiscs not covered in (a) and (b) above — A copy of the Consent Letter with any document in support of the ownership ot'thc premises ofthe Consenter like Municipal Khata copy or Electricity Bill copy. For sharcd properties also, the same documents tnay be uploaded, Bank Account Related Proof:

Scanned copy of the first page of Bank passbook / one page ot'Bank Statement Opening page ot’ the Bank Passbook held in the name of the Proprietor / Business Concern —— containing the Account No., Name ofthc Account Holder, MlCR and lFSC and Branch detailsr For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board ofDirectors to that effect as specified After submitting information electronic signature shall be required. Following person can electronically sign application for enrolment:- Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided l’antily Karta —fi_ ____ Managing / Whole-time Directors and Managing Officer Managing/ Whole—time Directors and Managing Public Limited Company Director/Whole Time Director/ Chief Executive Officer Society/ Club/ Trust/ AOP Members ofManaging Committee Government Departmcnt Person In charge .i Public Sector Undertaking Managing / Who|e~timc Director and Managing Director/Whole Time Dircetor/ Chieflixecutive Officer Unlimited Company Managing/ Whole‘tinie Director and Managing __l Limilted Liability Partnership Designated Partners Local Authority Chief Executive Officer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in India Others Person in charge - Application is required to be mandatorily digitally signed as per following :- Sl No Type of Applicant Digital Signature required Foreign Company

1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Limited Liability Partnership Class 2 and above 2i . Other than above . Digital Signature Certificate class 2 and above Nole .'- l. App/[can] shall require {0 regixler Iheir DSC on common porlal.

2. e-Signa/m'efacilily will be available on the common portalfor Aadhar holders. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number, Limited Liability Partnership Identification Number shall be online validated by the system and Acknowledgment Reference Number will be generated after successful validation of all the filled up information Status ofthe online filed Application can be tracked on the common portal. I. Authorised signatory should not be minor.

2. No fee is applicabie for filing application for enrolment. Acknowledgement Enrolment Applicmion - Form GST— has been filed against Application Reference Number (ARN) < Form Number : < Form Description: <Applicali0n for Enrolment of Existing Taxpayers> Taxpayer Trade Name : (Trade Name> Taxpayer Legal Name : <Legal Name as shared by State/Cenlcr> II 1‘: a syxlem generated acknowledgemem and does no! require any signnmre [See rule—24(3)] Reference No. <<Date-DD/MM/YYYY>> To Provisional lD Name Address Application Reference Number (ARN) < > Dated <DD/MM/YYYY> Show Cause Notice for cancellation of provisional registration This has reference to your application dated »~---l The application has been examined and the same has not been found to be satisfactory for the following reasons:- You are hereby directed to Show cause as to why the provisional registration granted to you shall not be cancelled.

Signature Name ofthe Proper Officer Designation Jurisdiction Date Place n, [See rule 24(3)] Reference No. - << Date—DD/MM/YYYY>> To Name Address GSTIN /Provisional ID Application Reference No‘ (ARN) Dated — DD/MM/YYYY Order for cancellation of provisional registration This has reference to your reply dated ---- in response to the notice to show cause dated ——-—-. Whereas no reply to notice to show cause has been submitted; or - Whereas on the day fixed for hearing you did not appear; or - Whereas the undersigned has examined your reply and submissions made at the time of hearing, arid] is ofthe opinion that your provisional registration is liable to be cancelled for following reason(s). lo Determination of amount payable pursuant to cancellation of provisional registration: Accordingly, the amount payable by you and the computation and basis thereofis as follows: You are required to pay the following amounts on or before ------ (date) failing which the amount will be recovered in accordance with theflovisions ofthe Act and rules made thereunder. Head Central Tax State Tax UT Tax Integfed

C655

Tax Interest Penalty Others Total Place:

Date: Signature Designation Jurisdiction [See rule 24(4) ] Application for cancellation of provisional registration Part A

(iii) Mobile Number Part B 1, Legal Name (As per Permanent Account Number)

2. Address for correspondence Building No./ Flat No. Floor No.

Name ofPremises/ Road/ Street Building City/Town/ District State PM 3, Reason for Cancellation i

4. Have you issued any tax invoice during GST regime? YES NO A‘

5. Declaration

(i) l <Namc of the Proprietor/Karta/Authorised Signatory>, being <Designation> of <Legal Name ()> do hereby declare that I am not liable to registration under the provisions of the Act,

6. Verification] l < > hereby solemnly al‘lirm and declare that the information given herein above is true and correct to the bust of my knowledge and beliet‘and nothing has been concealed, Aadhaar Ntnn ber Permanent Account Number Signature of Authorised Signatory Full Name Designation / Status Place ’t [See rule 25] Form for Field Visit Report Name ofthe Officer:— << to be prefiIled>> Date of Submission of Report:— Name ofthe taxable person Task Assigned by:- < Name ol‘the Authority— to be pretilled> Date and Time oi'Assignment ol‘task:- < System date and time> Sr. No. Particulars Input Date oi'Visit Time of Visit Location details Latitude Longitude North — Bounded By South ~ Bounded By West — Bounded By East — Bounded By Whether address is same as mentioned in Y /N application.

Particulars of the person available at the time of visit

(i) Name ‘MI

(iii) Residential Address

(vi) Relationship with taxable person, it~ applicable Functioning status of the business Functioning - Y / N Details ofthe premises Open Space Area (in sgeri) « (approx) Covcrcd Space Area (in sq nit) - (app-ox.) Floor on which business premises located Upload photograph of the place with the person who is present at the place where site verification is eondueted.

Comments (not more than < l000 eharacters> Signature Place: Name of the Officer:

Date: Designation:

; Jurisdiction:

By order and in the name ol‘the Lt. Governor ol‘ the National Capital rritory ol'Delhi /l/" IS. K. Gupta) Copy forwarded for information to:— l. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.

2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi

3. The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi

4. The Principal Secretary (Finance), Government ofNCT of Delhi, Delhi Sachivalaya, l.P. state, New Delhi . The Commissioner, Value Added Tax, Vyapar Bhawan, LP. Estate, New Delhi.

6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

7. The RA. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, l.P. Estate, New Delhi 10‘ Guard File.

\ /”L

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017