Rule, 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.

No. 206 Registered No. N. E. 930.

TRIPURA GAZETTE

Published by Authority

EXTRAORDINARY ISSUE

PART-- 1--0rders and Notifications by the Government of Tripura, The High Court, Government T1easury etc. ·

GOVERNMENT OF TRIPURA

FINANCE DEPARTMENT

(TAXES & EXCISE) No. F.1-11 (91)-TAX/GST/2017 Dated, Agartala, the 22nd June,2017

NOTIFICATION

In exercise of the powers conferred by Sect ion 164 of th e Tri pura State Goods a nd the following rul~s. namely:- Chapter I J. S h ort title , Ext e n t an d Comm encement.-( I) These rules may be call:::d tht: Tripura S tare Goods and S.:rv ices Tax Rules, 2017.

(2) They shall come into force with effect from 22nd June. 2017.

2. D efinitions.- In these rules. unless the context otherwise requires,-

(a) ' ·Act" means tlae Tripura State Goods and Services Tax Act. 20 17 (Tripura Act

(b) .. FORM" means a Form appended to these rules;

(c) "section" means a section o f the Act;

(d) .. Special Econ omic 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 ( c ) words ond express ions used herein but n o t dellned and defined in th.:: Act s hal l have tho! mea nings respectively assigned to them in the Act. COMPOSITIOJ\: RULES

3. I ntirm~tion for composit ilj> n le vy.- ( 1) Any person who has b.:cn granlcd registration on n provisional basis under clause (b) of sub-rule ( t) of rule 24 and "vho opts to pay tax under sccti()n I 0, shall electronically file an intimation in FOR:vt GST CJVI P-01 . duly signed o r verificc.l rhro llgh e lectronic verification code. on the common portal. either directly or through a Facilitation Ct.::ntre notified by the Commissioner. prior 10 the appointed day . but not later tho:~n thirty uays after the said day. or such further period as may be c>-t<!nded by the Commi,;sioner in thi s bchal f:

Prov ided that where the intimation in f<O H M GST C :vJ P -0 I is filed after the appointed day. the registered person s hall not collect ttny lU,'( from the appointed d ay but s hall i:.sue bill of:.upply for supplies mad..: after the :,a id dny. Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

(2) Any person who applies for registration under sub-:rule (I) of rule 8 may give an option to pay tax under section l 0 in Part B of F ORM GST REG-01 , which shall be considered as an intimation to pay tax under the said section.

(3) Any registered p(!rson who opes to pay tax under section 10 shall electronically file an intimation in F ORM 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 afon:said section is exercised and shall famish the statement in FORM C ST ITC-03 in accordance with t]1e provisions of sub-rule (4) of rule 44 \.vithin a period of sixty days from the commenccmerrl of the relevant tinancia{ year.

( 4) An; person who files an intimation under sub~rule (1) to pay tax under section I 0 shall furnjsh the details of stock. including the inward supply of goods received from unregistered persons, held by him on the day preceding the' date from which he opts to pay tax under the said section. electronically. in FORM GST CMP-03. on the common portal. either directly or through a Facilitation Centre notjficd by tbe 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 (I) or sub-rule (3) in respect of any place of btlsiness in any State or Union territory shall be deemed to be an intimation in respect of all o ther places of business registered on the same Permanent Account Number.

4. E ffe-ctive da te for composition levy.- (I) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is fill!d under sub-rule

(3) of rule 3 and the appointed day wher~. the intimation is filed under sub-rule ( 1) of the said rule.

(2) The intimation under sup-rule (2) of rule 3, shall be consjdcrcd onJy after the grant of registration to the applicant and his option to pay tax under section I 0 shall be eiTective from the date tixed under sub-rule (2) or (3) of rule 10.

5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall cmnply 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 cours\! of inter-Stale trade or commerce or imported from a place outside India or received from his branch s ituated outside the State or from his agent or principal outside the State, \il>'htre the oprion is exercised under sub-rule (l) of rul~ 3~

(c) the goods held in stock by him have rtoi been purchased from an unregistered supplier and where purchased. he pays Lhe rax under sub-section ( 4) of section 9:

(d) he shall pay 1ax 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 lO. during the preceding financial year:

(f) he shall mention the wor~s ·'composition ta.'<ablc person. not eljgible to collect tax on supplies·• at the top ofthc bill of supply issued by him; and Tripura Gazette) Extraordinary Issue, June 22, 2017 A. D.

(g) he shali mention the words "composition taxable person" on every notice or signboard displayed at a tprominent place at his principal place of business and at every additional place or places o f business.

(2) The registered person paying ·tax under section 10 m(;ly not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules.

6. Validity of composition levy.- l(l)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 ( I ) shall be liable to pay ta'{ under sub-section (I) of section 9 from the day he ceases ItO satisfy any of the conditions mentioned in section I 0 or the provisions of this Chapter apd shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for wjthdrawal from the scheme in FORM GST CMP-04 ·within seven days of the, occurrence of such event.

(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal. file an application in FORM GST CM P-04, duty signed or verified through electronic verification code, electronically on the common portal.

(4) Where the proper officer has r:easons to believe that the registered person was not eligible to pay tax under section I 0 or has contravened the provisions of the Act or provisions of this Chapter, he may issue a notice to ,such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of su9h notice .as to why the option to pay tax under section I 0 shall not be denied.

(5) Upon receipt of the reply t~ the show cause notice issued under sub-rule (4) from the registered person in FORM GS CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within a period o :thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 1 0 from the date of the option or from the date of the event concerning s~cb 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 ) o r 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 electron ically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST lTC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied. within a period of thirty days from the date from which the option is withdrawn ·ori from the date of the order passed in FORM GST C MP-07. as the case may be.

(7) Any intimation or application for withdrawaj under s ub-rule (2) or (3) or denial of the option to pay tax under section W in accordance with sub-ru le (5) in r.espect of any place of business in any State or Union terri tory, shall be deemed to be an intimation in respect of all other places ofbusiness registere~ on the same Permanem Account Number. Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

7. Rate of tax of the compos,tion levy.- The category of registered persons, eligible for composition levy under section ~0 and the provisions of this Chapter, specified in column (2) of the Table below shall pay ta?< under section 10 at the rate specified in column (3) of the said Table:- Sl.

No.

(l) Category of registered persons Manufacturers, otber than manufacturers of such goods as may be notified by the Government Suppliers making supplfies referred to in c lause (b) of I paragraph 6 of Schedult II Any other supplier e~igible for composition levy under section 10 and the provisions of this Chapter Chapter III REGTSTRA TrON Rate oftax one per cent.

two and a haJf per cent.

half per cent.

8. Application for r cgistrationr ( l ) Every person. other than a non-resident ta-xable person. a person required to deduct tax at source under seqtion 51, a person required to collecL lax at source under section 52 and a person supplying, online information and database access or retrieval services from a place butside India to a non-taxable online recipient referred to in section 14 of the Integrated Gobds and Services Tax Act, 2017 ( 13 of 20 1"7) who is liable to be registered under sub-section !(1) of section 25 and every person seeking registration under sub-section (J) of section 25 (\lereafte~ in this Chapter referred to as " the applicant") shall. before applying for registration~ declare· his Pennanem Account Number, _mobiJe number, e­ mail address, State or Union terri"tory in Part A of FORM GST REG-01 on the common portal, e ither directly o r throug~ a Facilitation Centre notified by the Con1.11lissioner: Provided that a person h.flving a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shaJ:I make a separate application for registration as a business vertical distinct from his other u nits locared outside the Special Economic Zone:

Provided further that e\1ery person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

(2) (a) The Permanent 11\ccount Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Ta.xes.

(b) The mobile nurrtber declared under sub-rule (l) shall be verified through a one-time password sent to the sa.id mobile number; and

(c) T he e-mail addr~ss declared under sub-rule (l) shall be verified through a separate one-time passwprd sent to the said e-mail address.

(3) On successful verificati6n of the Permanent Acti:oum "Number. mobile number and e­ mail address, a temporary ref~rence number shall be generated and communicated to the applicant on the said mobile nu~ber and e-mail address.

(4) Usi.ng the reference n;umber generated under sub-rule (3), the applicant shall electronically submit an appliqation in Part B of FORM GST REG-01, duly signed or verified through electronic verircatjon ·code, along with the docume.nts specified in the satd Form at the common portal, eit?er dJrectly or through a Facilitation Centre notified by the Commissioner.

(5) On receipt of an appl icatjon 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 pona~ fot making advance deposit of tax in accordance with the provisions bf section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.

9. Verification of tbe application and approval.-(1) The application shall be forwarded to the proper officer who shall exaxrune the appli<fation and the accompanying documents and if the same are found to be in ord~r, approve the grant of registration to the applicant within a period of three working days fr01p the date of submissio11 of the application.

(2) Where the appl ication submitted under rule 8 is found to be defic ient, either in terms of any information or any docuf"9ent required to be furnished under the said rule, or where the proper officer requires any clat ification 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 iG-03 within a period of three working days from the date of submission of the application nd the applicant shall furnish such clarification. information or documents electronically, in 10RJ\.'l GST REG-04, within a period of seven working days from the date of the receipt of such notice.

Explanation.- For the purposes of this sub-rule. the expression "clarifi.cation' ' includes modification or correction of particulars . declared in the application for registration. other than Permanent Account Numbe,r, State, mobile number and e-mail address declared in Part A of FORM GST REG-01 .

(3) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days fro m the date of the receipt of such clarification or information or documents.

(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the prope~ officer is not satisfied with the clarification, information or documents furnished, he shall, £or reasons to be recorded in writing, reject such application and inform the applicant electro~ically in FORM GST REG-OS.

(5) lfthe proper officer fai ls ito take any action,- {a) within a period br three working days from the date of submission of the I application; or

(b) within a period C(lf seven working days from the date of the receipt of the clarification. information or documents furnished by the applicant under sub-rule (2), the applicarion for grant of reg1si.ratjon shall be deemed to have been approved.

10. Issue of registration c¢rtificate.- (1) Subject to the provisions of sub-section (12) of section 25, -.vhere the applicatiQn for grant of registration has been approved under rule 9. a certificate of registration in FqRM GST REG-06 showing the principal place of business and additionaJ place or places I of business shall be made available to the applicant on the common portal and a Goods jand Services Tax Identification Number shall be assigned subject to the following charactrrs, namely:- (a)two characters for the Sate code;

(b)ten characters for the Permanent Account Number or the Tax Deduction and

(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 applicati~n for registration has been submitted wirhin 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 ~ate of his becoming liable to registration, the effective date of registration shall be the date o fT the grant of regi stration under sub-rule (l) or sub-rule (3) or sub-rule (5) of rule 9.

(4) Every certificate of registration shall be digital.ly signed by the proper officer und.er 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 verifica1ion code, shall be made available to him on the common ponal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 19. ·

11. Separate registration fo multiple business verticals within a State or a Union territory.- (1) Any person ha,ving multiple business verticals v,.1thin a State or a Union territory, requiring a separate r'~gistration for any of its business verticals under sub-section

(2) of section 25 shall be granted separate registration in respect of each of the venicals subject to the following conditions, name}y:-

(a) s.uch person has more than one business vertical as defined in clause (18) of section 2;

(b) the business veh ical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same pc!rson is paying tax under section 9;

(c) all separately refistered busi~ess verticals of such person shal.l pay tax t~der the Act on supply of goods or serv1ces or both made ro another registered busmess vertical of such person and issue a tax invoice for such supply. Expfanwion.- For the ~urposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to p~y tax under section 10, all other business verticals of me said p.erson shall become ine~igible to pay tax under the said section. I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

(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 muta~dis, apply to an application submitted under this rule.

12. Grant of r egistration to persons required to deduct tax at sour ce or to collect tax at source.- (I) Any person required to deduct tax in aecordance with the provisions of section 51 or a person required to col lect 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 portaJ. either directly or through1a Facilitation Centre notified by the Commissioner. I

(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORJ\.1 GST REG-06 within a period of three working days from the date of submission of rhe application.

(3) Where. upon an enquiry or pursuant to any other proceedjng under the Act, the proper officer is satisfied that a pcrso,n ~o whom a certiiicate 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 cancel lation 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.- ( I) A non-resident taxable pt!rson shall electronically submi t an application, along \.vith 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 orlthrough a facilitat ion Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India. the application for registration spa II be submiued along with its taX identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknO\.vlcdgement under sub-rule (5) of rule 8 shall be issued e!ectronica~ly 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. muraris mutanc!(is, apply to an application submitted under this rule.

(4) The application for registration made by a non-resident taxable person shall be signed by his au[horised signatory who shall be a person resident in Ind ia having a valid Permanent Account Number.

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

14. Grant of regist r ation to a person supplying online information and database access or retrieval services from a pla~e outside India to a non-taxable online recipient.-( 1 )Any person supplying online informa1ion and database access or retrieval services from a place outside Jndia to a non-taxable online recipient shall electronically submit an applicati~n for registration, duly signed or verified through electronic verification code, in FOR:\11 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 FORl\tJ GST REG-06, subject to such conditi f ns and restrictions and by such officer as may be notified by the Central Governmt:nt on the recommendations of the Council.

15. Extension in period of operation by casual taxable person and non-resident taxable person.- (I) Where a registered casual taxable person or a non~resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly o r through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to nim.

(2) The application under s~b~rule (1) sha11 be acknowledged only oo payment of the amount specified in sub~ section (2) of section 27.

16. Suo moto r egistration.- (I) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer tinds that a person liable to registration under the Acr has failed to apply for such registra6on, such officer may register the said person on a temporary basis and issue an order in FORM G ST REG- 12.

(2) The registration granted under ~ub-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 (I) shall, within a period of ninety days from the date of the grant of such registratjon. submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person bas filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registratjon by the Appellate Authority.

(4) The provisions of rule 9 and rule tO relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under

(5) The Goods and Services Tax ldent ification Number assigned, pursuant 10 the verification under sub~rule (4), shall be effective from the date of the order granting registration under sub-rule ( 1 ).

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

17. Assignment of Unique Identity Number to certain s pecia l entities.- (I) Every person required to be granted a Uniquq Identity Number in accordance with the provisions of sub­ section (9) of section 25 may s ubmit an application electronically in FORM GST REG-13, duly signed or verified through ~ lectronic verification code, in the manner specified in rule 8 at the common portal, either directiy or through a Facilitation Centre notified by the Commissioner.

(2) The proper officer may, upon submission of an ·application in FORM GST R EG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REC-06 within a period of three working days fro m the date of the submission of the application

18. Display of registration certificate anij Goods and Services Tax Identi fication Number on the name board.- ( 1) Every regi stered person shall display his certificate of registration in a prominent loca'tion at his principal place of business and at every additional

(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 busi ness.

19. Amendment of registration.- (1) Where there is any change in any of the particulars rumished in the apptication for regisrration in FOR"\1 GST REG- 01 or FORM CST R£G- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique identity Number in FOR~ GST-REG-13, eithe r at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period o f fifteen days of such change, submi t an app lication, du'ly signed or verified through e lectronic verification code. e lectronically in FORM GST REG- 14, along with the documen ts re la ting to such change a t the common portal, either directly or through a Facilitation Centfe notified by the Commis~i oner:

Provided that- (a) where the change relates to,­

(i) legal name of busi ness;

(ii) address of the principal place of business or any additiona l place(s) of business; or

(iii) addition, deletion or retirement of partne rs or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent. responsible fo r the day to day affairs of the business,- which does not warrant cancellation of rcaistration under section 29. the proper officer shall. after due verification, approve· th; amendment \Vi thin a period of fifteen work ing da~·s from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORl\.1 GST REG-15 electronically and such amendment shall take effect from the date ofthc occurrence of the event warranti11g such amendment:

(b) the change relarin~ to s ub-clause (i) and sub-clause (iii) of clause (a) in uny S tate or Cn ion terri tory shal l be applicable for all registrations of the registe red person obtained under the ~revisions of this Chapter on the same Permanent Account

(c) where the change re lates to any particulars other than those specified in c laLise (a), the certificate o f registration shall s tand amended upon submission of the application in FORM GST REG- 14 on the common portal:

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

(d) where a change irl the constitution of any business results in the change of the Permanent Account Nu117ber of a registered person, the said person shall apply for fresh reg,istration in FORM GST REG-OJ :

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 onJine ver.ification through the common portal in the manner provided under the said rule.

(2) Where the proper officer is of the opinion that the amendment sought under sub-rule ( 1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the rece.ipt of the application in FOR.i\'J GST REG-14 , serve a notice in F9R1Vl GST REG-03, requiring the registered person to show cause. within a period of seven working days of the service of the said notice. as to ~ hy the application submirttrd under sub-rule ( I) shalJ not be rejected.

(3) The registered person shaJl furnish a reply to the notice to show cause, issued under sub­ rule (2), in FORM GST REG-04. within a period of seven working days from the date of the service of the said notice.

(4) Where the reply furni shed 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 CST REG -05.

(5) lfthe proper officer fails to r~e any action,-

(a) within a period of fi fteen working days from the date of submission of the application, or

(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied fo r and the amended certificate shall be made ava.ilable to the registered person on the common portal. I

20. Applica tion for c1anceUation of registra tion.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under sub­ section ( l) of section 29 shall electronically submit an application in FOIL'\.1 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 rhe paymcm. if any. made against such liability and ma,y furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellati9n, 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 o f a ta)(able person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.

21. R egistration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled. iftbe said person.-

(a) does not conduct any business from she declared place of business; or Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

(b) issues invoice or biU '-Vithout supply of goods or services in violation of the provisions ofthis Act, or the rules made thereunder.

22. Cancellation of registr ation.- {I) Where the proper officer has reasons to believe that the registration of a person is li able tb be 9ancelled under section 29, he shaJI issue a notice to such person in FORI\1 GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice. as to why his registration shall not be cancelled. ·

(2) The reply to the show cause notice issued under sub-rule (I ) shall be furnished in FORM REG-18 within the period specified in the said sub-rule.

(3) Where a person who has submttted an appli.cation for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (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 secripn 29.

(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG - 20.

(5) The provisions of sub-rule (3) shall , mutatis mutandis. apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.

23. Revocation of cancellation of registration.- ( 1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21. to such proper officer. within a period of thirty days from the date of the service of the order of cancellation of registration at ~he common port~!. either directly or through a Facilitation Centre noti tied by the Commissioner:

Provided that no appJjcatiorn for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns. unless such returns are furnished and any amount due as tax, in terms of such returns. has been paid along wi th any amount payable towards interest, penalty and late fee in respect of the said returns.

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

(b) The proper officer may, fo~ reasons to be recorded in writing, under circumstances other than those specified io clause (a). by an order in FOR'1 GST R EG-OS, reject the appllcation fo r revocation of cancellation of registration and communicate the same to the app licanL (J) The proper officer shall. before passing the order referred to in clause (b) of sub-rule (2), i:;sue a notice in FOR.'\1 GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation u·nder sub-rule (1) should not be rejected and the applicant sha ll furnish the repl y within a period of seven working days from the date of the service of the notice in FORM GST REG-24.

Tripura Gazette Extraordinary Issue, June 22, 2017 A. D.

(4) Upon receipt of lhe in formation or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the app lication in the manner specified in sub-rule (2) w ithin a period of thirty days from the date of the receipt of such information or clarification from the app licanL

24. M igration of persons regist'ered under the existing Jaw.- (l) (a) Every person, other than a person deducting tax at source or an Input Service Disrributor. registered under an existi ng law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by val idating 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 sa id person shall be granted registrati on on a provisional basis and a certificate of registration in FORM GST REG-25, incorporati ng the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:

Provided that a taxable person who bas been granted multiple registTations under the existing law on the basis of a s i11tgle Perm anent Account N umber shall be granted only one provisional registration unde r the P.ct:

Provided further that a person having centralised registration under the provisions of Chapter Y of the Finance Act. 1994 (32 of 1994) shall be granted only o ne provisional registration in the Sta te or Union territory in which be is registered under the existing law. (2)(a) Every person who has been granted a provisional regis1ration under sub-rule ( I) shall submit an applicarion e lect.ronidu ty jn FORM GST REG- 26, duly signed or veritied through e lectronic verification code, along with the information and documents specified in the said application. on the common portal either directly or through a Facil itation Centre notified by the Commissioner.

(b) The information asked for in clause (a) shall be furnished within a period of three m onths or withi·n such further period as may be extended by the Commissioner in this behalf.

(c) If the informatio n and the particulars furnished in the appl ication are found, by the proper officer, to be correct and complete. a certiftcate of registration in FORM GST REG-06 shall be made available to the registered person electronjcally on the common portal.

(3) Where the particulars or information specified in s ub-rule (2) have either not been furnished or not found to be correct or complete, the proper office r shall , after serving a notice to show cause in FOR.i\1 p sT REG-27 and after affording the person concerned u reasonable opportunity of being heard, cancel the provisional registration granted under sub­ rule (I) and issue an order in FORM CST R£G-28:

Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.

(4) Every person registered under any of the existing laws. who is not liable to be registered under the Act m ay, within a peciod 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 hlm and the proper officer shall, after conducting such enquiry as deemed fit, cancel the ~aid registrati on.

25. Physical verification of bus~ess premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registrdtion, he may get such verification done and the verification report along with the other docurhents, includ ing photographs, shall be uploaded in FORM GST REG-30 on the common pbrtal withln a period o f fifteen working days fo llowing the date of such verification. I

26. Method of authentication.- ( 1) All applications, including reply, if any, to the notices. returns including the detai ls of oi tward and inward supplies. appeals or any other document required to be submitted unde~ the pro·visions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information T~chnology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf: Provided that a ·registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall f~nish the documents or application verified through digi tal 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 othet person competent to act on his behalf)

(b) in the case of a Hindu Uhdivideq FamiJy, by a Karta and where the Karta is absent from. India or is mentally inc~pacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;

(c) in the case of a company, J y the chief executive officer or authorised ~ignatory thereof:

(d) in the case of a Government or any .Governmental agency or local authority, by an officer authorised in this beh4f;

(e) in the case of a firm, by 811Y partner thereof, not being a minor or authorised signatory thereof; I

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

(g) in the case of a trust, by th l trustee or any trustee or authorised signatory thereof; or

(h) in the case of any other pe,rson, by some person competent to act on his behalf. or by a person authorised in accordan e with the provisions of section 48.

(3) All notices. certificates and prders under the provisions of. thi s Ch.apter shall be. issued electronically by the proper officer or any other officer authonsed to tssue such notices or certi ficates or orders, through d(ghal signature certifica~e specified under the provisions of the Information Technology Act,; 2000 (21 of 2000).

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See ntle 3(1)] ln1imatio~ to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) I. GSTIN I ProvisionaiiO

2. Legal name

3. Trade name, if any I

4. Address of Principal Place of Business

5. Category of Registered Person <Select from drop down> ( i) Manufacturers, other rhan manufacturers of such goods 0 as notified by the Government

(ii) Suppliers makjng supplies referred to in clause (b) 0 of paragraph 6 ofSch~dule fl

(iii) Any other supplier eligible for composition levy.

I [J

6. Financial Year from which composition scheme is opted 20\7-\8

7. Jurisdiction . J Centre State I I j I I I J

8. Declaration - 1 I I hereby deolare thai rhe aforesaid business shall abide by the conditions and restrictions specified for j payment of tax under section 10. 1

9. Verification I I hereby solemnly affin11 and declare that the I infonnation given hereinabove is true and correct to the best of my knowledge and belief and nothin~ has been concealed therefrom.

Signature of Authorised Signatory Name Place Date Designation I Sratus I I 1 I I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 3(2)} Intimation to pay tax under section 10 (composition levy) (For· persons registered under the Act)

I. GSTIN .

2. Legal name I

3. Trade name, if any

4. Address of PrincipaJ Place of Bus,ness .

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

(i) Manufacturers, other than manufacturers of such goods as 0 may be notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of 0 paragraph 6 of Schedule 11

(iii) Any other supplier el1gible for composition levy. 0 I

6. Financial Year from which composition s.c,heme is opted

7. Jurisdiction I

8. Declaration- I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying tax under section I 0.

I

9. Verification I I hereby solemnly affirm and declare rhat 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 I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 3(4)} Intimation of d etails of stock on date of opting for composition Je l ')' (Only for persons registered under the existing law migrating on the appointed day)

2. Le_g_al name

3. Trade name, if any

4. Address of Principal Place of 8usin ess S. Details of application filed to pay tax under

(i) Application reference number section 10

(ii) Date of filing

6. Jurisdiction i Centre I State

7. Stock of purchases made from regisfered person under the existing law Sr. No OSTINITJN Name oflhe BiiV Date Value of VAT Central Service supplier lnvoice Stock Excise Tax (if No. npplicabl c) Total

8. Stock of purchases made from unregistered person under the existing law Sr. No Name of the Address Bil~ Date Value of VAT Central I Service unregistered lnv icc Stock Excise Tax (if person No I :r?licabl I 2 3 f s 6 7 8 9 I Total I CJ . Deta i Is of tax Description Central Tax State Tax I I Amount J Total i .J Total - l I l I I Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

Debit entry no. I I I I 0. Verification I hereby solemnly affirm and declare that the information given hereinabove is true !and correct to the best of my knowledge and belief and nothing has been concealed therefrom. · Place Date I Signature of Authorised Signatory Name Designation I Status Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 6(2}] Int imation/Application for Withdrawal from Composition Levy

2. Legal name

3. Trade name, if any l 4.Address of Principal Place of business

5. Category of Registered Person I (i v) Manufacturers., other than manufacturers 0 of such goods as may be notified by the Government

(v) Suppliers making supplies referred to in 0 clause (b) of paragrapH, 6 of ScheduleD

(vi) Any other supplier el i~ible for 0 composition levy.

6. Nature of Business

7. Date from which withdrawal from composition scheme is sought DO I MM I yyyy

8. Jurisdiction l Centre State

9. Reasons for withdra\.\.al from composition scheme I I 0. Verification I I I hereby solemnly affirm and declare that rhe information given hereinabove is true and coJ:rect to the best of my knowledge and belief and nothing / has been concealed therefrom.

Signature of Authorised Signatory Name Place Date I Designation I Status I Note - Stock statement may be furnished separately for avaiting input tax credit on the stock available I on the date preceding the date from ·which composition option is withdrawn in FORM GST ITC -Ol. Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 6(4;] Reference No. << ... >> <<Date >> To Name Address Notice for d e,nial of option to pay tax under section 10 Whereas on the bas is 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 I 0 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: - I II You are hereby directed to fu mish a reply to this notice within fi fteen working days from the date of service of th is notice.

n You are hereby directed to appear before.t!le undersigned on DD/MMIYYYY at HH!MM. If you fail to furnish a reply within the stipulated date or fail to appear for persona l hearing on the appo inted date and time, the case will be decided ex pane on the basis of available records and on merits Place Date Signature Name of Proper Officer Designation J urisd ict ion Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

[See rule 6(5}] Reply to the notice to show cause I.

OS TIN .. 1

2. Details of the show cause notice Reference no. =J Date I Legal name

4. Trade name, if any

5. Address of the Principal Place of Business

6. Reply to the notice I List of documents 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 of the Authorised SignatQry Date Place Note- l. The reply should not be more than 500 characters. In case the same is more than 500 characters. then it should be uploaded separately.

2. Supponing documents, if any, may oe uploaded in PDF format. I I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Reference No. << >> To

GSTIN

Name Address App lication Reference No. (ARN) [See rule 6(6) ) Date- Date - Order for acceptance I rejection of r eply to show cause notice This has reference to your reply dated -- filed in response to the show cause notice issued vide reference no. -----dated----. Your reply has been examined and the same has been found to be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice stands vacated.

or This has reference to your reply dated ---· tiled in response to the show cause not ice 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 0 You have nol tiled any reply to the show cause notice: or 0 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:

Date Place Signature 'arne of Proper Omcer Designation Jurisdittion (i) I (ii) (iii) (iv) Tripura Gazette Extraordinary Issue, June 22, 2017 A. D.

[See rule 8(1)} A-pplication for Registration (Other than a non-resident taxable person, a person required to deduc( tax at source under section 51 and a person required to collect ~ at source under section 52 and a person supplying online infonnation 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, 20 17) Legal Name of the Business: i (As mentioned in Permanent Accouft Number) Permanent Account Number:

(Enter Permanent Account Number of the Bw>iness: Pennanent Account Number of individual in case of Proprietorship concern) Email Address:

Mobile :-\umber :

I I I l I J Note -!11jormation submilled abowt is su~jectto online verification before proceeding to jill up Pari-B. I. Trade Name, if any ~ I ., Constitution of Ous iness (Please Select the Appropriate) "'·

(iii) H-indu Undivided Family r- (iv) Private Limited Company . I I

(v) Public Limited Company fl (vi) Society/Club/Trust/ Association of Persons i ~~ ~

(vii) Government Department 1n (viii) Public Sector Undc)itaking II l (xiii} Foreign Limited Liability n (xiv) foreign Company Registered (in India) ., I Partnership I (xv) Others (Please specify) '1 ' 1 I I I 3. 1'\ame of the State .. j Disrrict ~ ~ j -i

4. Jurisdiction State j Centre ~ Sector. Circle, Ward, Unit, etc. t t f 'hers (specify) I I

5. Option for Composition Yes n No

6. Composition Declaration 0 I hereby declare that the afqresaid business shall abide by the conditions and resrrictions specified in the Act or the rules foro tin to a tax 'under the com osition scheme.

I 7.

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available

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

(iii) Any other supplier eligible for composition levy.

Date of commencement of business Date on which liability to register arises Are you applying for registration as a casual taxable person? Lfselected 'Yes' in Sr. No.9, period for which registration is required Yes No From To II If selected 'Yes· in Sr No 9 estimated supplies and estimated net tax liability during the period of . .. registration Sr. Ko. Type of Tax Turnover (Rs.) Net Tax Liability (Rs.)

(i) Integrated Tax

(iii) State Tax I

(v) Cess Total I Payment Details I Challan Identification Date Amount Number I

12. Arc ) 'OU applying for registration as a SEZ Unit? Yes No I ti) Select name of SEZ \1

(ii) Approval order number and date of order I (iii) Designation of approving authority I I ~- Are you applying for registration as a SEZ Developer? Yes J No 0 Tripura Gazette Extraordinary Issue, June 22, 2017 A. o.

\7 I (ii) Approval order number and date of orde.r I authority I

14. Reas011 to obtain registration: l

(i) Crossing the threshold (viii) Merger /amalgamation of two or more re,gistered persons

(ii) Inter-State supply I (ix:) lnout Service Distributor l (iii) Liability to pay tax as recipient of goods or (x) Person liable to pay tax u/s 9(5) services u/s 9(3) or 9(4) I

(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commcrce l in the ownership of business I portal [ (if transferee is not a registered entitY)

(v) Death of the proprietor (xii) Vo!untal)' Basis I (if the successor is not a registered entitv) I

(vi) De-merger (xiii) Persons supplying goods and/or services on I behalf of other taxable person(s)

(vii) Change in constitution elf business (xiv) Others (Not covered above) - Specify I

15. Indicate existing reRistrationsJ wherever applicable J Registration number under Value Adde~ Tax Central Sales Tax Rcgistratien Xumber I :

Entry Tax Registration Number Entertainment Tax Registration Numbe~ Hotel and Luxury Tax Registration Nunfber Central Excise Registration Number I Service Tax Registration Number I Corporate Identify Number/Foreign Company Registration I Limited Liability Partnership Identification Number .

I lmporter/Exporter Code Number Registration number under Medicinal an~ Toilet Preparations (Excise Duties} Act · ! Registration number under Shops and E tablishment Act Temporary ID, if any 1 16. J (a) ,;-\ ddress of Principal Place f Business I Building No./Flat No. I Floor No. l .

Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

I Name of the Premises/Building I Road/Street CityffownfLocality!Village District State I PIN Code Latitude Longitude

(b) Contactlnformation Office Email Address Office Telephone number STD

(c) Nature of premises Own I Leased Renred Consent I Shared Others (specify}

(d) Nature of business activity being cariied out at above mentioned premises (Please tick applicable) Factory I Manufacturing r Wholesale Business r Retail Business Warehouse/Depot r Bonded Warehouse r Supplier of services Office/Sale Office r Leasing Business n Recipient of goods or services

17. Details of Bank Accounts {s) I Total number of Bank Accounts maintained by the applicant for conducting business (llpto lU Dank Accounts to be reported) Details of Bank Account I Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note- Add more accounts -----

18. Details of the Goods supplied by the Business r fl I r-----------0~---------------------------------------------; 1 Please specify top 5 oods ' s Description of Goods I I HS:\ Code (Four digit) I ' . r.

'\Jo.

r li ) ( ii) , Tripura Gazette Extraordinary Issue, June 22, 2017 A. D.

I· ...

19. Oetruls of Services supplied bv the al.,.,: .

I I Please specify top S Services I ·-I Sr. No. Description of Services I HSN Code (Four digit)

(i) I .j ... I

(v) I

20. Detatls of Addttlonal Place(s) of Business ! Number of additional places Premises I

(a) Details of Additional Place of Business Building No/Flat No I Floor No Name of the Premises/Building Road/Street ..

State PlN Code I l I I I Latitude Longitude

(b) Contact Information I l Office Email Address I Office Telephone number STD Mobile Number I

(c) Nature of premises I Own Leased !Rented Consent ! Shared J Others I I I (specify} _l I

(d) Nature of business activiry being cat ied out at above mentioned premises (Please tick applicable) Factory I Manufacturing n II Wllolesalc Business 0' Retail Busihess ' I I Warehouse/Depot r. II Bonded Warehouse 'fl Supplier of services I Office/Sale Office il II Leas~ng Business 'l. Recipient of good:. or I J I services J __j Tripura Gazette Extraordinary Issue, June 22, 2017 A. D.

21 . Details of Proprietor/all Panners/Jdarta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

! Particulars First !Name Middle Name Last Name Name I Photo I I Name of Father Mobile Number I Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number I Aadhaar Number Are you a cit izen of India? Yes I :-.lo Passport No. (in case of I foreigners) Residential Address Building No/Flat No I Floor No Name of the I City/To\\n/Locality/Village District State I PIN Code Country (in case of foreigner I ZIP code only)

22. Details of Authorised Signatory Checkbox for Primary Authorised Signatory 0 Details of Signatory No. I Particulars First Name Middle ~arne Lust Name I I Photo Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone No. with STD i Designation /Status I Director Identification J Number (if any) Permanent Account Aadhaar Number I Number ·-Are you a citiz.en of Yes I No Passport No. (in case of I India? foreigners) Residential Address in India Building :"Jo/Fiat No Floor No Name of the Road/Street City{fown/LocalityiVillagc District State PIN Code I I I I I I

23. Details of Authorised Representative En(olment 10 , if available I Provide following details, ir enrolment IP is not available Pennaoent Account Number _I Aadhaar, if Permanent l Account Number is not available First Name Middle Name Last Name -I l Name of Person I Designation I Sraws ; Telephone No. with STD I j FAX t\o. with STD l I . j Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

24. State Specific lnfonnation Profession Tax Enrolme t Code (EC) No.

Profession Tax Registrati0n Certificate (RC) No.

State Excise License No. ~nd th~ name of the person in whose name Excise License is held

(a) Field 1

(b) Field 2 (c) (d)

(e) Fieldn

25. Document Upload A customized list of documents r~quired to be uploaded (re.fer rule 8) as per the field values in the fo~ I .

26. Consent I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in rhe form> give consent to "Goods and Services Tax Network" to · obtain my derails from UJDAJ for the purpose of authentication. "Goods and Services Ta'( Network" has informed me that identity information would only be used !r validaling identity of rhe Aadhaar holder and will he shared with Central ldentilies Data Repos itor only for the purpose of authentication.

27. Verification (by authorised signatolry) I hereby solemnly ciffirm and decfare that lh£: information given herein above is true and correct ro the best of my knowledge and belie!/ and nothing has been concealed therefrom Signature Place: Name of Authorised Signatory . : ......... ....... . ..... ... . Date: Designation/Status ... ... ......... .... ........ ....... .... .. . . Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

List o f d ocuments to be uploaded:- I. Photographs (wherever specified in the Application Form)

(a) Proprietary Concern - Proprietor

(b) Partnership I Firm I Limited Liability Partnership - Managing!AuthorisecL1Designated Partners (personal details o f all partners are to be submitted bur pho os of only ten partners including that of Managing Partner are to be subm it1ed)

(c) Hindu Undivided Family- Kana

(d) Company - Managing Director or t.he Authorised Person

(f) Association of Persons or Body of Individuals - Members o f Managing Committee (personal details of all members are to be submjtted bul photos of Ol)ly ten members including that of C hairman are to be submitted)

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

(h) Statutory Body- Chief Executive Officer or h is equivalent

(i) Others- Person in Charge Constitution of Bus iness: Partnership Deed in case of Partnership Regisrration Cartificate/Proof of Constitution in case of Society, Trust, Government Department, Association of Perso ns or Body of Ind ividuals, Authority, Statutory Body and Others etc.

Proof of Principal Place of Business:

(a) For Own premises- Firm.

C lub.

Local Any document in support of the ownership ofthe premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Lea~ed premisqs- A copy of the valid Rent I Lease' Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy o r copy of Electricity B il l.

(c) For premises not covered in (a) and (b) above - A copy of the Conse~t Letter with any document in support of the ownership of the premises of the Cqnsenter like Municipal Khata copy or Electricity Bill copy. For shared properties a lso, the same docun.1ents may be uploaded.

(d) For rented/leased premises \Vhere the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.

(e) If the principal place of business is located in a Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded. Bank Accoun t Related! Proof:

Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy o f a cancelled cheque containing name of the Proprietor or Business e nti ty. Bank Account ).lo., MIC R, TFSC and Branch detai ls including code.

Authorisation form:- Fo r each Authorised S ignatory mentioned in the application form. Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be 'filed in the following format:

Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time l Director/Members of Managing Committee of Associations/Board of Trustees Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

etc.) 1/We -- (name) being (Partners/Karta/Managing Directors and who\e 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 s ignatory, (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 l den~ification Number - Name of the Business>> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us.

Signature of the person competcnr to sign Name:

(Name of the proprietor/Business Entity) Acceptance as an authorised signatory 1 <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory fo,r the above referred business and all my acts shall be binding on the business. ' · Signature of Authorised Signatory Place: (Name) Date:

Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

Jnsrrucrions for submission of AppJic-ation for Registration. I . Enter name of person as recorded on Permanent Account Number of the Bus iness. In case of Propr ietorship concern. enter name of proprietor against Legal Name and mention Permanent Account Number of the proprietor. Permanent Account Number shaJI be verified with Income Tax database.

2. Provide E-mail ld and Mobile Number of authorised s ignatory for verification and future communication which will be verif]ied through One Time Passwords to be sent separate ly, before filling up Part-8 of the application.

3. Applicant need . to upload scanned copy of the : declaration signed by the Proprietor/all Partners/Kana/Managing Directors ~nd whole time Directorlrvtembers of Managing Committee of Associations/Board of Trustees etc. in case rhe business declares a person as Author ised Signatory.

4. The following persons can digir~lly s ign the application for new registration:- Constitution of Bus iness Person who can digitally sign the application Proprietorship I Proprietor Partnership Managing f Authorised Partners Hindu Undivided Fami ly Kart a Private Li mited Company J Managing I Whole-time Directors Public Limited Company Managing I Whole-time Directors Society/ Club/ Trust/ AOP M embers of Managing Committee Government Department I Person In charge Public Sector Undertaking _I : Managing I Whole-time Director Unlimited Company Managing/ Whole-time Director Limited Liability Partnership Designated Partners Local Authority I Chief Executive Officer or EquivaJenr Statutory Body I Chief Executive Officer or Equiva lent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in lndia Others (specify) Person In charge

5. Information m respect of authonsed representauve IS opt1onal. Please select your authorised representative from the list available ~ll the common portal if the 11uthorised representative is enrolled, otherwise provide details of such person.

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

7. Application filed by under mentioned persons shall be signed digitally:- Type of Applicant Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

Sr. No Type of Applicant Type of Signature required

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

Public Sector Und rtaking Unlimited Company Limited Liabil ity Partnership Foreign Company Foreign Limited Liability ' Partnership

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

8. All tn fonnatton related to Permanent Account Number, Aadhaar, Dtrector Jdenuficatton Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information.

9. Status of the application fi led on line can be tracked on the common portal by entering Application Reference Number (ARN) indicated! on the Ac~0owledgment.

I 0. No fee is payable for filing application for registration.

11. Authorised signatory shall not bf a minor.

12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shull need to apply separately in respect of each of the vertical.

13. After approva l of application!, registration certificate shall be made available on the common portal.

14. Temporary Reference Number (TRN) will be allotted ~fter successfully furnishing preliminary details in PART - A of the applic~tion which can be used for filling up details in PART-B of the application. TRN will be available on the common portal for a period of 15 days.

15. Any person who applies for registration under rule 8 may give an option to pay tax under section l 0 in Part B of FORM GST REG-0 I, which shall be considered as an intimat~on to pay tax under the said section.

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Application Reference Number (ARN)- [See rule 8(5)} Acknowledgment You have filed the application successfUlly and the particularS of the application are given as under: Date of filing Time of filing Goods and Services Tax Identification Number. if available Legal Name Trade Name (ifnpplicable):

Form Description:

Center Jurisdiction State Jurisdiction :

Temporary reference number (TRN). if any:

Payment details• : Challan Ldentification Number :Date :Amount It is a system generated acknowledgement and does not require any signature. *Applicable only in case of Casual taxable person and Non Resident taxable person Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Reference Number:

To Name of the Applicant:

Address:

GSTIN (if available):

Application Reference No. (A RN):

[See rule 9(1)] Notice for Seeking Additional Information I Cla rification I Documents relating to Application for <<Registration/Amendment/Cancellation>> I Date- Date:

This Is with reference to your <<registration/amendment/cancellation>> application fi led vide ARN < > Dated -DD/MM/YYYY The Department has examined your application and is not sarisfied with it for the following reasons:

I.

You are directed to submit your reply by ... . .. . .... (DD/MMIYYYY) •You arc hereby directed to appear before the undersigned on ......... (DD/MMIYYYY) at ...... . If no response is received by the stipulated date, your application is liable for rejection. Please note that no funher notice I reminder will be iss ued in this matter Signature Name of rhe Proper Ofticer:

Designation:

Jurisdiction:

I.

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D .

Notice details Application details GSTIN, if applicable {See rule 9(2)] Clarifl ~ation/addit iona I in formation/documen t Reference No. Date Reference No Date Name of Business (Legal) I Trade name, if any Address Whether any modificat ion in the application for registration or fields is required.- i Additional Information I List of Documents ! uploaded Verification I I hereby solemnly affirm 1 Yes I No (Tick one) 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.

I Signature of Authorised Signatory I Name Place:

Date: I Note:- I \ . For new registration, original registration application will be available in edftable mode if option ·Yes ' is selected in item 7.

2. For amendmem of regi.slralion paniculars. !he fields intPnded to be amended will be available in editable mode if option 'Yes · is seleCJed in item 7.

I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 9(4)} Reference Number: Date- To Name of the Applicant Address- GSTIN (if available) Order of Rej ection of ~pplication for <Registra tion I Amendment I Cancellation/ This has reference to your l'icply ·fi led vide ARN --- dared---. The reply has been examined and the same has not been found to be satisfactory for the following reasons: . .. Therefore. your application is re~ectcd 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 Tripura Gazette Extraordinary Issue, June 22, 2017 A. D .

Government ofTripura [See rule 10(1)] Registration Certificate Registration Number: <GSTINI UIN > I. Legal Name

2. Trade Name, if any

3. Constitution of Business

4. Address of Principal Place of Business

5. Date of Liability DDlM?YV YYYY

6. Period ofVa!idit)' from DD/MM/YYYY (App(icah/1! ani)' in case of or Casual raxable pt!rson)

7. Type of Registration

8. Pa11icu!ars of Approving Authority Centre Stare I Signature Name I Designation I Office

9. Date of issue of Certificate To Nore: The registration cerrificare is required to be prominenlly displayed at all places ofbusines~ in the State. l Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

I Details of Additional Ptales ofBusiness I "'"""· q • .- Goods and Services Tax Identification Number Legal Name Trade Name, if any Total Number of Additional Places of B slness in the State Sr. No.

Address Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Annexure B I --Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of <Proprietor I Partners I Karla I Managing Director and whole-time Directors I Members of the Managing Cor. Association of Persons I Board ofT~tecs etc.> I.

Phow I Photo Resident of State Resident of State I Name L---------~----------_J Phow . · Designation/Status Resident of State I Name L---------------------~ I Name Resident of State L_ ____________________ _J Photo I J Photo I Photo Name Resident of State I'< arne Resident of State I Na;ne Resident of State ~------------------------~ Name Photo L---------------------~--~ Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Resident of State

9. Name Photo Designation/Status Resident of State

10. Name Photo I Resident of State I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

(See rule !2{1)] Ap~lica tion fo r Registration as Tax Deductor at source (u/s 51) or Tax CoiJector at source (uls 52) State IUT- District

(i) Legal Name of the Tax Deductor or Ttlx Coth:ctor( As mcl)tioned 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 Individual in case of Proprietorship concern) I

(iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collectionv\ccount Number, if Permanent Account Number is not available)

(iv) Email Address I .

Note - Information submitted above is subjec~ to online verification before proceeding to fill ttp Parr-B. I Trade Name, if any I 2 Constitution of Business (Please Select the Appropriate) (i ii) Hindu Undivided Family (iv) Private Limited Company

(v) Pubtic Limited Company I (vi) Society/Ciubrrrust/Association of Persons

(vii) Government Department L (viii) Public Sector Undenaking

(ix) Unlimited Company I (x) Limited Liability Partnership

(xi) Local Authority I (xii) Statutory Body

(xiii) Foreign Limited Liability I (xiv) Foreign Company Registered (in India) Partnership 3 Name of the State ~ 1 District , ~ 4 Jurisdiction • I State Centre ·etc.

l 5 Type of regist ration 1 Tax Deductor 0 Ta:< Collector

6. Government (Centre I State/Union irerritory) I Center 0 StateiLT 0

7. Date of liability to deductlcol!ect tax I DD/MMIYYYY !! (a) Address of princ1pal placi of business I r I r 1 I I -J Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Building NoJFiat No. f loor No.

Latitude Longitude I State I PIN Code

(e) Nature of possession of prcmise,s Own I Leased Rented I Consenr I Shared Others(specif)·)

9. Have you obtained any ocher Yes 0 No 0 .

registrations under Goods and Serivccs Tax in the same Stare? 10 If Yes. mention Goods and Services til IEC tlmponer Exponer Code). if l 12 Details of DDO (Drawing and Disbursing Officer) I Person responsibl~ for deducting tax/collecting tax ~ Paniculars I Name First Name I ~I iddie Name Last Name Father's Name i Photo I Date of Birth DD!MM/YYYY Gender <Male, Female, Other> I I I I Mobile Number I Email L address I Telephone No. with STD I l i D!.!~ignation /Status Director Identification Number (if an}') I Permanent Account Number Aadhaar Number I Are you a citizen of India? Y,s I No Passpon No. (in case of Foreigners) 'Re-sidential Address I I Building ~a:'Fiat t\o I floor No I Trjpura Gazette, Extraordinary Issue, June 22,2017 A. D.

[ Name of the Premises/Building LocalityNillage -

13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. I Particulars First Name Name Photo Name of Father Mobile Number l Telephone No. with STD Designation /Sratus Pennanent Account Number I Are you a citizen oflndia7 Yes r No I Res1denual Address (Wltbm the Country~} Building No/Flat No Name of the Premises/Building I State . t\ote - Add more ... I PIN Code D Middle Name Last Name Email address .

Director ldenti!ication Number (if any) Aadhaar Number Passport No. (in case of l foreigners) Floor :-to District PIN Code I l I ! I l I j l

14. I Consent ~ I ' I on behalf of the holder of Aadhar number <pre-filled based on Aodh11r number provided rn tht! f orm> give com !! ill j to "Goods and Services Tru; Nerworlc .. to obrain my details from UIDAJ f or the purpose of authentication. "GooJ.1 and Service!> Ta-c Network" has informed me thai idenlity information would only he used for validanng tdelllitv of I rhe A adhur holder and will he shored wuh Centro/Identities Data Repo.fitorv on{y (Qr the purpose of uurh,••lftt ui:J

15. Verification I hereby solemnly affirm and declare thor the information given herein above is true and correCJ to the best of m. knowledge and belief and nothing has been concealed therefrom Place:

pate:

(Signature Name of 000/ Person responsible for deducting tax/collecting tax/ Authorised Signator} Designatior List or 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 of Electricity Dill.

(b) For Rented or Leased premises- A copy of the valid Rent I Lease Agreement with any document in suppon of the owne~ship 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 Conscnter like Municipal Khata copy or Electricity Bill copy. for shared properties also, the same documents may be uploaded.

(d) For rented/leased premises '~here the Rent/lease agreement is not available. an affidavit to that effect along with any document in supP9rt of the possession of the premises like copy of Electricity Dill.

(e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documcn~certificatcs issued by Government of India are required to be uploaded.

Instructions for submission or application for regis I ration as Tax Deductor/ Tax Collector. I. Enter name of Tax Deduct or {fax Collector as recorded on Tax Deduction and Colle(;tion Account Number/ Permanent Account Number of the Business. Tax Deduction and Collection Account !'umber/Permanent Account l'umber shall be verified with Income TaJC database.

2. Provide Email ld and Mobile Number of DDO (Drawing and Disbursing Officer) I Person responsible for deduct ing tax/collecting tax for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up of the application.

3. Person who is acting as DDO/ Person deducling/collecting tax can sign Lhc application.

4. The application filed by undermentioned persons shall be signed digitally. Sr. 1\o I Type or Applicant Digital Signature required I. I Private Limited Compan~ I Digital Signature Certificate(DSC) class 2 and above I Public Limited Company I I Public Sector Undenakin~ I 1 Unlimited Company I Limited Liability Partnership 1 Foreign Company I Foreign Limited Liability Pannership J Other than above l Digital Signature Certificate class 2 and above. e-Signature or I -· l any other mode as specified or as may be notified. l I Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

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 wil l be generated after successful validation of all the fi lled infonnation.

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

7. No fee is payable for fil ing application for registration.

8. Authorised shall not be a minor.

Reference No To Name:

Address:

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 1 2(3)] Application Reference No. (ARN) (Reply) Date:

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 fi led; or Q Whereas on the day fixed for hearing you did not appear; ·Or q Whereas your reply to the notice to show cause and submissions made at the time of hearing have been ex~ined. The undersigned is of the opinion that your registration is liable to be cancelled for the following I.

The effective date of cancellation of1registration is «DD!MMIYYYY ». You are directed to pay the amounts mentioned below on or before---- (dare) failing which the amount wil l be recovered in accordance with the provisions of the Act and rules made thereunder. (This order is also available on your' dashboard).

Tax Interest Total I I Signature Name Designation Jurisdiction l.

I I I (i) (ii) (iii) (iv) (v) (vi) (vii) Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

{See rule 13(1)] Application for Registration of Non Resident Taxable Person State!UT- District- Legal Name of the Non-Residel')i Taxable Person Permanent Account Number of the Non-Resident Taxable person, if any Passpon number. if Permanent Account Numbe.r is not available Tax identification number or unique number on the basis of which the entity is identified by the Government of that country Name of the Authorised Signatory (as per Permanent Account Number} ' Permanent Account Number ofthe Authorised Signatory Email Address of the Authorisoo Sigrunory

(viii) I Mobile Number oft.he Authorised Signatory (--9 I) _I I /Vote · Relevant information submilled fbove is subject to online verificolfon. where practicable. befor.t proceeding lo.fill up Part-B.

Details of Authorised Signatory (should be a resident of India) I I First Name MiddLe Name Last Name Photo "1 Gender Male / Female I Others I Designation Father's Name I I I Nationality Aadhaar I I I --] Address of the Authorised signatory. Address line I Address Line 2 I Address line 3 1 Period for which registration I From To ~ is required

I DDINIMIYYYY DDIMMIYYYY .. - --

I Tripura Gazette! Extraordinary Issue, June 22, 2017 A. D.

I 3 l Turnover Details ! Central State lntra·ISuite Inter -State Tax Tax UTTax f ntegrated Tax Cess Address ofNon-Residcm taxable per~on in the Country of Origin (lh case of business entity- Address ~f the Office) f Address Line l I I Address Line 2 I Address Line 3 I 4 I Coumry (Drop Down) I j Zip Code I Email Address .

Telephone Number I Addr~tss of Principal Place of Busine~ in India I Building NoJFiat No.

I Floor No.

Name of the Premises/Building I RoadiStreet I District Latitude I Longitude State I PIN Code Mobile Number I Telephone Number l I Fax Number with STD Details of Bank Account. in India I I Type of account 6 Number I Bank Name I Branch Address IFSC Documents Uploaded I 7 A cuslomted fis1 of documents requi~jd to be uploaded (refer lnstruclian)- as per the field values in the form I Declaration I . .

I hereby solemnly affirm and dedar that 1he information given herein above is lnH: and L'Orrect to the b11st of my knowledge and belief and nathing·ho be.en concealed there/rom. 8 Signature Place: Name of Authorised Signawry D11te: Designation: I I I I Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

Note: Non-Resident taxable person is r~quired to upload declaration '(as per under mentioned format) along with scanned copy of the passport and photograph.

List of docum ents to be uploaded as ~vidence a re as follows:- I . Proof of Principal Place of !Business:

(a) For own premises- Any document in support r the ownership of the prer11ises like Latest Property Tax Receipt or Municipal Khata copy or c0py of Electricity Bill.

(b) For Rented or Leased pr' emises - A copy of the valid Rent I Lease Agreement wi,th .any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(c) For premises not cover d ill (a) and (b) above - A copy of the Consent Letter with any document in support of the ownership of the premises of the Cpnsentcr like Munici~al Khata copy or E.Iectricity Bill copy. For shared properties also, the same documents may be u~loaded. :

Scanned copy of the passp?n of the Non -resjdent taxable person with VISA details. In case of a business entity inoorporatetl or e!>tablished outside India, the application for registration shall be submitted a long with its tdx identification 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 proo' :

Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancel! d cheque containir,g name of the Proprietor or Business entity, Bank Account No .. M I CR. IFSC and Branch details including code. 4 Authorisation Form;- For each Authori~ed Signatory mentioned in the application form, Authorisation or copy of Resolution of the, Managing Committee or Board of Directors to be filed i.n the tollowing format:peclarat1on for Authorised Signatory (Separate for each signatory) (Detai ls of Prd,prietor/all Partners/Karta!Managing Directors and whole time DirectoriMemberlj of Managin~ Committee of AssociationsiBoard of Trustees etc.)liWe --- (name) being (Partners/Karta!Managio.g Directors and whole time Director!Memb~rs of Managing Cor!nmittee of Associations/Bo¥d of Trustees etc.) of ...... (name of registered person) hereby solemnly affirm and declare that <<name of the au[horised signatory, (status/designation)>> is hereby authorised, vide resolution no .. . da.ted . .... (Copy submitted ' erewith), to act as an authorised signatory for the business << Goods and Services Tax Identification Number - Name of the Business>> for which applicat ion for re~istration is being filed under the Act. All his actions in relation to this business will be binding on mei us. Signature of the person competent to sign Name:

(Name of the proprietOr/Business Entit;) · Acceptance as an y thorised signatory Acceptance as an authorised signatory I <<(Name of the autho ised signatory>> hereby solemnly accord my acceptance ro act as authorised signatory for he above referred business and all my acts shaiJ be binding on the business.

Signature of Authorised Signa1ory Place:

Date:

Designation/ Status:

I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Instructions fo r submission of application fo r registration as Non-Resident Taxable Person.

1. Enter Name of the applicant Non-Resident taxable person as recorded on Passpon.

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

3. The applicant needs to proyide Email ld and Mobile Number for verification and future communication which will be verified thrqugh One Time Passwords to be sent separately, before filling up Part-S of the application.

4. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners /Managing Directors and whole time Director/Members of Managing Comminee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.

5. The application filed by the under-mentioned persons shall be signed digitally:- Sr. No Type of Applical)t Digital Signature required I. Private Limited Company Digital Signature Cenifica~c( DSC) class Public Limited Company 2 and above Public. Sector Uiertaking Unlimited Company Limited Liability Partnership Foreign Company

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

6. All mformat1on related to Permaryent Account Number, Aadhaar, shall be onlme validated by the system and Acknowledgment Receipt Number \Vi ii be generated after 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 lndian national and shall not be a minor. I I.

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

{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 State/UT - District · (i} Legal Name of the person {ii) Per111anent Account Number 10f the person, if any {iii) Tax identificat ion number or unique number on the basis of which the entity is identified by the GoYernmenr of that countrY

(iv) Name of the Aurhorised Signarory

(v) Permanent Account Number •of the Authorised Signarory .

(vi} Email Address of the Authorised Signatory

(vii) Mobile Number of the Authorised Signarory ( +9 J) Note- Relevant in for marion J'uhmilled above is subjecl to online verification, where pracJicuble, before proceeding 10 fill up Purt-B.

_I Details of Authorised Signacoryl(shall be resident of India) First Name Middle Name Last ~arne Photo I ~ Gender I Male I Female I Others I Designation Date of Birth DD/MMIYYYY· Father's Name Nationality Aadhaar. if any -- I Address line I I Address of the Authorised Signatory Address line 3

2. Date of commencement of the online service in India. DDIMMIYYYY l Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Uniform Resource Locators (URLs) of the website lhrough which taxable services are provided: I.

Jurisdiction I Center I Details of Bank Account Accoum Number Type of account Bank Name ] Branch Address IFSC I Documems Uploaded A customized lisr of documents required to be uploaded (refer Instruction) as per the field values in 1he form Declaration I hereby solemnly affirm and declare 1hat the information given herein above ir lrtle and currect 10 the besl of my Jwow/edgl! and belief and nothing hus been concealed therefrom. . I, _ ... ................ ... ... .... hereby declare that 1 am aulhorised 10 sign on behalf of I hi! Regis/rant. I would charge and collect tax liable from the non-assesse online recipienl located in 1axable territory and deposit the same with Government of India.

Signature Place: Name of Authorised Signatory:

Date: Designation:

Note: Applicant will require 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:- I. Proof of Place of Business in India:

(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. 1

(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 Consenrer like Municipal Khata copy or Eletrricity Bill copy. For shared properties also, the same documents may be uploaded.

2. Proofof:

Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLPIFCNR/ etc. person who is holding power of auomey with authorisation letter. I I Scanned copy of Certificate of Incorporation if the Company is rc.gistercd outside India or in India Scanned cop)· of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India 3 Bank Account Related Proof:

Scanned copy of the first page of Bank passbook I one page of Bank Statemem 0 enln a c of the1 Bank Passbook held in the name of the Pro rietor I Business Concern - Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

containing the Account No .. Name ofthe Account Holder, M!CR and IFSC and Branch details. 1 4 Authorisation Form:- For Authorised Signatory rentioncd in the application form, Authorisation or copy ofResoluti?n of the Managing Committee or Board of Directors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I - -(Managing Director/Whole Time Director/ego or Power of Auorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> ro 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 Acr, 20 _.

All his actions in r'elation ro this business will be binding on me/ us. Signatures of the persons 'fhO is in charge.

S. No. Full Name Designation/Status Signature I.

Acceptance as an authori~ed signatory J <<(Name of authorised signacory>> hereby solemnly accord my acceptance to act as au!horised signatory for the above referred business and all my acts shall be binding on the business. (Name) Date:

Signature of Authorised Signatory Place I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule I 5(1) j Application for extension of registration period by casual/ non-resident taxable person

I. GSTIN

2. Name (Legal)

3. Trade Name, if any I j

4. Address

5. Period of Validity (original) I From To

6. Period for which extension is requested. From To

7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period (Rs.) Inter- State I ntra-Statc "central State UT Integrated Cess Tax Tax Tax Tax .

8. Payment details I

9. Declaration - I hereby solemnly affirm and declar,e that the information given ,herein above is true and correct ro the best of my knowledge and belief and nothing has been concealed therefrom. I . . Signature Place: Name of Authorised Signata!)':

Date: Designation I Status:

Instructions for submission of application for extension of \o'alidity

1. The application can be filed online before the expiry of tlle period of validity.

2. The application can only be fill:d when advance payment is made.

3. After successful ffiing, Application Reference Number will be genera1ed which can be used to track the status of the application.

I Reference Number- To (Name):

{Address):

[See rule 16(1)] Temporary Regislration Number Order of Grant QfTemporary Registration} Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby regis tered on a temporary basis. The particulars ofche business as ascenained from the business premises are given as under:

Details of person to whom temporary registration granted I.

Name and Legal Name. if applicable Gender Malelf'emale/Othcr Falher··s Name

4. Date of Birth I 00/MM/YYYY s. Address of Building No./ Flac No.

the Person Floor No.

Name of Premises/ Building Road/ Street f-:fown/City/Locallcy/ Village Block I Taluka District Slate T Permanent Account Number of 1he person, if available Mobile No.

I Email Address Other lD, if any (Voter 10 No.I Passport No./Driving License No./ Aadhaar No./ Other) Reasons for 1emporary registratidn Tripura Gazette) Extraordinary Issue, June 22, 2017 A. D.

Effective date of registration I temporary I D Registration No.I Temporary ID (Upload of Seizure Memo I Detention IMemo· I Any other supporting documents) « You are hereby directed to file application for proper registration within 30 days of the issue of chis 1 Signature Place <<Name of the Officer>>:

Date: Designation/ Jurisdiction:

Noce: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority. I I l I Telephone No.

Designation /Status Director Identification Number (ifany) Pennanent Account Number Aadhaar 1'\umber Are you a citizen of India? Yies I No Passport No. (in case of ' foreigners) Residential Address Building No/Flat No Floor No Name of the I Roarl/Street Town/City/Village District Blockrfaluka State PIN Code 1 1 I I I 8 Bank Account Details (add more if required) Account Number 1 Type of Account IFSC I Bank Name Branch Address

9. Documents Uploaded Tht! authorL1·~:ul person who is In pJssesslon of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of StiCh documents induding the copy of resolution I powt:r of attorney, authorising the applicant to represent the entity.

Or The proper officer who has col/ec1ed the documentary evicknce from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution I power of attorney. authorising the . r applicant to represem the Ut Bo(jy I Embassy etc. In /ndta and lmk 11 along wuh the Umque ldenttl) ,\umher generated and allotted tn rttspecrive UN Body! Emba.rsy ere. II. Vcrilication I hereby solemnly affirm and declare that the information given herein above is lnte and correct to the best of my knawled[!.e and belief and nothing has been concealed therefrom. Place: (Si{!llai\Jre) Dat~: Name of' Authorised P.:rson:

Or (Signature) Place: Name of Prop¢r Onicer:

Date. Designation:

Jurisdiction:

(i) (ii) (ii i) (iv) (v) {vi) I.

I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

ApplicationJForm for grant of Unique Identity Number to UN Bodies J Embassies I others Name of the Entity

PART A .

Permanent Account Number of entity, irany (applicable in case of any other person notified) Name ofrhe Authorised Sign11t0ry Pennanent Account Number of Authorised Signatory Email Address ofthe Authorised Signatory Mobile Number oft he Authorised Signatory ( -19 I)

PART B

Type of Entity (Choose one) UN Body embassy O Other Person Country Notification Details Notification No.

Address of the emily in State Building Nolflat No. Floor No.

Name of the Premises/Building Road/Street City/Town/Village District Latltude I Longitude State PIN Code Contact Information Email Address Telephone number Fax Number I Mobile Number Det:~ils of Authorised Signatory. if applicable Particulars f',irst Name Middle Name Nam.: I Photo Name of Father Oistrk t - Date Last name -- j l I I I Oat~ of Birth DDIMMIYYY-Y I Gender <:'vlale. Female, O!hcr> l Mobile Number l Ernailaddress I l I 1 _I_ I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Instructions for submission of application for registration for UN Bodies! Embassies/others notified by the • Every person required to obtain a unique identity number shall submit the application electronically. • Application shall be filed through common ponal or registration can be granted suo-moto by proper officer.

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

• The details of the 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. Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

[See rule 19(1)] Application ,for Amendment in Registration Particulars (For all types of registered persons)

I. GSTIN/UIN

2. Name of Business

3. Type of registration I

4. Amendment summary Sr. No Field Name Effective1 Date Reasons(s) I i .

5. Lisl of documents uploaded (a) (b) (c)

6. Declaration 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 no~hing has been concealed therefrom Signature Place: Name of Authorised Signatory Dare: Designa(ion I Status:

I Tripura Gazette, Extraordinary Issue, June 22, 20·17 A. D.

Instru ctions fo r submission of application for amendment I. Application for amendment shall be submitted online.

2. Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and details of panners or directors, karta, Managing Comminee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does n01 warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification.

3. For amendment in Non-Core fields, approval of the Proper Officer is not required.

4. Where a change in the constiwtion of any business results in change of che Permanenr Account Number of a registered person, ~he said person shall be required to apply for fresh registration.

5. Any change in the mobile numijer or the e-mail address of authorised signatory as amended from time to time, shall be carried out only after online verification through the common ponal.

6. All infonnation related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Application Reference Number (A RN) will be generated after successful validation of necessary fie(d.

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

8. No fee is payable for submiuing application for amendment

9. Authorised signatory shaH not be a minor.

Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

Reference Number- << >> To (Name) (Address) Registration Number (GSTIN I UIN) Application Reference o. (ARN) Form CST REG- IS [See rule 19(1)} Order of Amendment Date - DD/MMIYYYY This has reference to your application number----- dated -- regarding amendment in registTation particulars. Your application has been examined and the same has been found to be in order. The amended cenificate of registration is available on your dashboard for download.

Date Place Signature Name Designation Jurisdiction I I (i) (ii) (iii) I I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

GSTIN

Legal name Trade name, if any Address of Principal Place of Business Address for future correspondence (including email, fax) Reasons for Cancellation (Select one) [See rule 20] Application for Cancellation of Registration I I I _c Building No./ Flat No.

Name of Premises/ Bll ilding Cityfl'own/ Village I Latitude State Mobile (w\th country code) email 0 Discbntinuance /Closure of business 0 Ceased to be liable to pay ta"< 0 Transfer of business on account of amalgamation, merger/ demergcr, sale, lease or otherwise disposed of etc.

0 Cha ge in constitution of business leading to change in Permanent Account Number 0 Death of Sole Proprietor 0 Others (specify) Floor No.

Road/ Street District Longitude PIN Code Telephone Fax Number l I In case of transfer, merger of bu~iness. paniculars of registration of enti ty in which merged, amalgamated. transfmed.' I etc.

Goods and Services Tax Identification l (b)Trade name, if I any l Address of Principal Building No/ Flat No. I Floor No.

Place of Business Name of Premises/ Building I Road/ Street , City/T0\\1lf Village I District I Block!Taluka ! I {i) (ii) {iii) II.

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Latitude Longitude State PIN Code Mobile (wi~ country code) Telephone email I Fax Number Date from which registration is to be cancelled. <DD/MMlYYYY> Particulars of last Return Filed Application Reference Number I Date Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.

Description lnj)UIS contained in semi-Jinishe4 goods Inputs contained in finished goods Capital Goods!Piant and machinery Total Details Qf tax QaiQ. if anv I I Sr. No. Debit Entry No.

l.

Sr. No. Debit Entry No.

I.

Total Amount ofTax Paid Value Input Tax CrediV Tax Payable (whichever is of higher) (Rs.) Stock Central State ; •Payment from Cash Ledger Central ] State Tax Tax Payment from lTC Ledger Central Tax State Tax Integrated Tax Cess ] Integrated ] Cess Cess

12. Documents uploaded

13. Verification I!We <> hereby solemnly affirm and decla~e that the Information given herein above is true and correct to the best of my lour knowledge and beliuf and nothing has been concealed therefrom. Signature of Authorised Signatory Place Name of the Authorised Signatory Designation I Status Tripura Gazj tte, Extraordinary Issue, June 22, 2017 A. D.

lnstructibns for filing of Application for Cancellation • A registered person seekin~ cancellation of his registration shall electronically submit an application including details of closin stock and liability thereon along with relevant documents, on common portal. .

• The following persons shall ~igitally sign application for cancellation, as applicable: Constitution of Buslne?s Person who can digitally sign the application Proprietorship I Pmprietor Partnership I Managing I Aurhorised Partners Hindu Undivided Family I Karta Private LimjJed Company I Managing I Whole-time Directors/ Chief Executive Officer Public Limited Company I Managing I Whole-time Directors/ Chief Executive Officer Socielyl quh/ Ttustl AOP I Members of Managing Committee Goverhment Depanment -I Person In charge PubDc Sector Undertaking -, Managing I Whole-time Directors/ Chief Executive Officer Unlimited Company I Managing J Whole-time Directors/ Chief Executive Officer Limited Liability Partnership I Designated Partners , Local Authority I ;Chief Executive Officer or Equivalent Sratutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partner, hip Authorised Person in lndia Others I tn case of death of sole proprietor, application shall be made by the legal heir I successor n1anually before the concerned tax authorities. The new ~ntiry In which the applicant proposes to amalgamate itself stta/1 register with tbe tax authority before submis~ion of the application for cancellation. This application shall be made only after that rhe new entity is registered.! Before applying for cancellation, pl ase file your tax return due for the tax period in wnich the effective da.te of surrender of registration falls.

1ay be !racked on the common portal.

• No fee is payable for fi ling.applieation for cancellation. I • After submission of appli~tion for cancellation of r~gistration, the registered person shall make paymenl, if not made at the time of this applicalion, and shall furnish final return as provided in the Act. I • The registered person may ·~also update his contact address aod update his mobile number and e mail address.

I I J I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Reference No. - To (Name) (Address) [See rule 22(1)] << Date >> Show Ca~se Notice for Cancellation of Registration Whereas on the basis of infom1Jtion which has come to my notice. it appears that your registration is liable to be cancelled for the following reasons:- I r1 You are hereby directed to rum ish a reply to this notice within seven·•..vorking days from the date of service of this notice .

r You are hereby directed to appear before the undersigned on DD/WIM!YYYY at HH/NtM If you fail to furnish a reply within the stipulated date or fa il to appear for personal hearing on rhe appointed date and lime, the case will be decided ex parte on the basis of available records and on merits Place:

Date:

Signature <Name of the Officer> Designation J urisaiction I.

s.

Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 22(2)) Reply to the Show Cause r\otice issued for cancellation for registration Reference No. of Notice Date of issue

GSTIN I UIN

Name of business (Legal) Trade name. if any Reply to the notice • List of documents uploaded 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 I t Reference No. - To Name Address

GSTIN/ UIN

{See rule 22(3)/ Dare App lication Reference No. (ARN~ Date Ordlr for Cancellation of Registration This has reference to your reply d~ted ---in response to the notice to show cause dated----. (J Whereas no reply to notice tolshow cause hak been submitted; or d Whereas on the day fixed for hearing you did not appear; or ri Whereas the undersigned has examtned your reply and submissions made at the time of hearing, ana is of the opinion that your registration is liable to be canc.elled for following reason(s). l.

The effect·ive date of cancellation of your registration is <<DD/MM/YYY.Y >>. Determination ofamou nt payab~e pursuant to cancella tion:

Accordingly, the amount payable pY you and the computation and basis thereof is as follows: The amounts determined as bein? payable above are without prejudice to any amount that may be found to be payable you on submission of'final return furnished by you. You are required to pay tbe fo lh?wing amounts on or before--- (date) fail ing which the amount will be recovered in accordance ~ith the provisions of the Act and rules made thereunder. Head Central Tax Tax I I merest Penalty Others Torn! 1 I Place:

Date:

I I I I Signature < Name of the Officer> Designation Jurisdiction Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Reference No. - To Name Address Show Cause Notice No.

[See rule 22(4)] Date Date Order for dropping tbc proceedings for cancellation of registration This has reference to your reply dated ---- in response to the notice to show cause notice dated DD/MMNYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancclla~ion of registration stands vacated due to the following reasons: <i< text >> Place:

Date: 0.

Signature < Name of the Officer> Designation Jurisdiction I.

l I I s I t r 10.

I l I I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 23(/) 1 Application for Revocation of Cancellation of Registration GSTIN (cancelled) Legal Name 1 Trade Name. if any I Address (Principal place ofbusiness) 1 Cancellation Order No. j Date - T Reason for cancellation j Details of last rerum filed Period of Return I Application Date of fil ing Reference Number Reasons for revocation of Reasons in brief. (Detailed reasoning can be li!ed as an anachment) 1 cancellation Upload Documents Verification I hereby solemnly affirm and declare that the information given herein above is rrue and correct to the best of m}' knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Place Dale Instructions for subm •ss•on or apphcat10n for revocat•on of cancellation or registration • A person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration. within thiny days from the date of service of the order of cancellation of registration at the common portal No application for revocation shall be submitted if the registration has been cancelled for the failure to fumish retums unless such retums are furnished and any amount due as tax m terms of such returns has been paid along \o\ ith any amount payable towards interest, penalty and late fee payable in respect of the said retums. • All} change in the mobile number or the e-mail address of authorised s1gnatory submmcd as amended from time to time, shall be carried out only after online verification through the common portal tn the manner providt:d • Starus ofthe application can be tracked on the common portal. • No fee is payable for filing application for revocation of cancellation. Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Reference No. - To

GSTIN I UJN

(Name ofTaxpayer) (Address) {See nt!e 23(2} Date Application Reference No. (ARN) Date Order for revocation of cancellation of registration This has reference to your applicatiQn dated DOIMMNYYY 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.

Date Place Signature Name of Proper officer (Designation) Jurisdiction - Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Reference Number :

To arne of the Applicanv Taxpayer Address of the A pplicantlT ax payer

GSTIN

Application Reference No. (ARN):

[See rule 13(3)] Date Dated Show Cause Notice fo r rejection of application for revocation of cancellation of r egistration This has reference to your application dated 00/MMIYYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons: I.

You are hereby directed to fum ish a reply to this notice within seven working days from the date of service of this noiice.

You are hereby directed to appear before the undersigned on 00/MMIYYYY at HH/MM. If you fail to furnish a reply within the stipulated day or you 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 ~ame of the Proper Officer Designation Jurisdiction Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See rule 23(3)} Reply to the notice for rejection of application for revocation of cancellation of registration I'· \ Reference No. of Notice Date

2. Application Reference J'o. Date (ARN) " .). GSTIN, if applicable I I

5. List of documents filed

6. Verification I hereby solemnly affirm and declare tbat the in formation given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory Name Place Date .

I.

(a) (b) I (c) Date Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Pennanent Account Number Legal Name Trade Name I Government ofTripura (See rule 24(1}] Certificate of Provisional Registration Registration Derails under Existing Law Act Registration Number j <Date of creation of Certificate> Place I <State> This is a Certificate of Provisional Registratton ISSued under the provistons of the Act. Tripura Gazette, Extraordinary Issue, June 22. 2017 A. D.

[See rule 14(1)] Appli~ation for Enrolment of Existing Ta:xpayer Taxpayer Details I. Provisional ID

2. Legal Name (As per Permanent Account Number )

3. Legal Name (As p.:r Statc:lCcntcr

4. Trade Name. if an)' · 5. Permanent Account Number of

6. Constitution I

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

78. Center Jurisdiction 1 8. Reason of liability to obtain Registration under earlier law Registration

9. Existing Registrations Sr. Type of Registration Registration Number No.

l' TtN Under Value Added Ta.x 1 2 Central Sales Tax Registration Number l 3 Entry Tax Registration Number 4 Entenainment Ta.x Registration Number 5 Hotel And Luxury Tax Registration Number 6 Central E,.cise Registration Number 7 Service Tax Registration Number 8 Corporate Identify Number/Foreign Company ! I RegiSitation 1 Limited Liability Pannership Identification I I Date of Registration r I j I i I j 19 I I umber: Foreign Limited Liability Pannership 1 ! Identification Number 1 l II I Registration Under Duty Of Excise On ! I ~edicinal And Toiletry Act ~+-~--~--~~~------~-------1 I 12 Others (Please spcci f}) i l L I Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

10. Details of Principal Place of Business Building No. /Flat No. Floor No Name of the Premises/Building Road/Street LocalitylVillage District Stene PIN Code Latitude Longitude I I Mobile Number Office Fax No i 1 lOA. Nature of Possession of Premises J (Own; Leased; Renred: Consent; Shared) l I lOB Nature of Business Activities being carried out Bonded Warehouse Service Provision Service Recipient 0 SEZ Input Service Distributor (ISD)O Works Con~r<~ct Others (Specify) 0 0 I ''· Details of Additional Places of Business Ruilding No.' Flat No \ Floor No I 1 Name of the Premises/Building \ Road.1Srreet ! Locality/Village District Contact Information Office Email Address Office Telephone Number 1 Mobile Number Office Fax No ! II A-Nature of Possession of Premises r (Own; Leased; Rented: Consent; Shared) 1 II R.Na.ture of Busines$ Activities being carried out I Bonded Warehouse 0 I SEZ Input Service Distributor (ISO) 0 12 Details of Goods,' Sen•ices supplied by lhe Business Oe5cnption of Goods Sr. No. Description of Servicell HSN Code I

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

14. Details of Proprietorial! PartnersfKarta/Managing Directors and whole time Director/Members Committee of Associations/Board ofTI"Ustees etc.

of Managing . I Date of DU/ MM/ YYYY Gender <Male, Female, Other> I 13irth Mobile Number Email Address I I Telephone Number Identity Information I Designation Director Identification Number Permanent Aadftaar Number Account I Are you a citizen of India? <YesfNo> Passport Number ·~ Residential Address i Building No/Flat No Floor No ~ Name of the Premises/Building RoadiStreet LocalityNillage District State PIN Code

15. Details of Primary Authorised Signatory <Photo> Date of Birth DO / MM I Gender <Male, Female, Other> Mobile Number J Email Address J Telephone Number Identity lnfonnation I Designation Director Identification Number I i Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Permanent Account Number T Aadhaar Number I I Are you a citizen of India? <YeslNo> Passport ~umber Residential Address Building No!Fla.t No . Floor No Locality/Village District Add More- I List of Documents Uploaded ~ customized list of documents required to be uploaded as per the field values in the form should be auto-populated with lfJrovision to upload relevant document against each entry fn the list. (Refer msrruction)

16. Aadhaar Verification I on behalf of the holders of Aadhaar numbers provided in the form, give consent to '·Goods and'Services Ta.x Network .. to obtain details from UIDAI fur the purpose of authentication. ''Goods and Services Tax Network" has informed me that identity information ...,-ould only be used for validating identity of the Aadhaor holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 1 17. Declarat ion 0 I. hereb) solemnly affirm and declare that the mformauon .,1ven herem above IS true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Digital Signature/E-Sign Name of the Authorised Place Signatory Designation of Authorised Date Signatory Instructions for filing of Application for enrolment I. E\·ery person. other than a person deducting tax at source or an Input Service Distributor. registered under an existing law and having a Permanent Account !\umber issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number.

2. Upon enrolment under clause (a), the said person shall be granted registrat ion on a provisional basis and a certificate of registration in F'ORM CST REC-25, incorporating the Goods and Services Ta.'< Identification Number therein. shall be made available to him on the common portal:

3. Authorisation Form:- for ea.ch Authorised Signatory mentioned in the application fonn. Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following fonnat: Declaration for Authorised S1gnatory (Separate for each signatory) I-- (Derails of Proprietor/all Parmers!Karta!Managing Directors and whole time Director/Members of \llanaging Committee of Associations/Board of Trustees etc) t. « Name of the Proprietor/all Partners!KartalManagmg Directors and whole time Director/Members of Managing Committee of Associations!Board of Trustees etc>> I Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

hereby solemnly anirm 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 re.gistered under the Tripura State Goods and Service Tax Act. 2017. · All his actions in re lation to this business will be bindiQg on mel us. Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/ Members of Managing Committee of Associations/Board ofTrustees etc. S. No. Full Name Designation/Status Signature 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 Ol\ the business. Signatory Date Place instructions for filing online form Signature of Authorised ! Designation/Status I • Enter your Provisional 1D and password as provided by the State/Commercial Ta.x/Central Excise/Service Tax Department for log _i n on the GST Portal. • Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email address and Mobile Number would be tilled as contact information of the Primary Authorised Signatory.

• Email 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 i'n the application form related details of Proprietor/all Partners/Karta/ l'y1anaging Directors and whole time Director/ Members of Managing Comm ittee of Associations/ Board of Trustees, Principal Place of Business and details in respect of Authorised signatories.

• Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are a lso required to be filled. • Applicant need to upload scanned copy of the declaration signed by the Proprietor/al l PanncrsiKariaiManaging Dire<ttors and whole lime Director/Members of Managing Comminee o f Associat ions/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) j Proprietary Concern- Proprietor I Partnership Firm / .Limited L iabil ity Partnership - :v1anaging/ Authorised Panners {personal details of aU par1ners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) I Hindu Undivided Familv - Karta Com anv · Mana •in Director or the Authonsed 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 of only ten members including that of Chairman is to be submitted) Local Body - Chief Executive Officer or his equivalent Statutory Body - Chief Executive .Officer or his equivalent Others - Person in Charge Constitution of business: Partnership Deed · in case of Partnership Firm, Registration Certificate/P roof of Constitution in case of Sociery, Trust, Club, Government Depar1mem, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc. Proof of PrincipaVAdditional 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 I Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(c) For premises not covered in (a) and (b) above - A copy of the Consent Letter whh any document in support of the ownership of the premises of the Consenrer like Municipal Khata copy or Electricity Bill copy. For shared propert ies also. the same documents may be uploaded.

Bank Account Related Proof:

Scanned copy of the first page of Bank passbook 1 one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor I Business Concem - containing the Account No .. Name of the Account Holder. MICR and IFSC and Branch details. For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified. • After submitting information electronic signature shall be required. electronically sign application for enrolment:· Following person can Constitution of Business Proprietorship I Partnership Hindu Undivided Family I Private·Limited Company Public Limited Company Society/ Club/ Trust/ AOP Govemmenr Department Unlimited Company I I l Person who can digitally sign the application Proprietor Managing I Authorised Partners Kana Managing I Whole-time Directors and Managing Officer Managing I Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Members of Managing Committee Person In charge Managing I Whole-time Director and Managing Officer Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Tripura Gatette, Extraordinary Issue, June 22, 2017 A. D.

Officer Limilted Liability Pannership Designated Partners L<>cal Authority Chief Executive Officer or Equivalent I Statutory Body Chief Executive Officer or Equivalent foreign Company Authorised Person in India Foreign Limited Liability Parrnership Authorised Person in India Others Person [n charge Sl. No Type of Applicant Digital Signature required Public Limited Company Class 2 and above . .

Unlimited Company Foreign Company Foreign Limited Uability Partnership

2. Other than abo"'e Diglral Signature Certificate class 2 and above Note:- J. Applicant shall requrre to regJ.Ster Lhetr DSC ott common portal.

2. e-Signawre facility will be available 0111he common portal fot- Aadhar holders. All information related to Pem1aneot Account Number, Aadltaar, Director Identification Number, Challan Identification Number, Limited Liability Partnership ldentiftcalion 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 of the online filed Application can be tracked on the common portal. I . Authorised signatory should not be mioor.

2. No Fee is applicable for filing application for enroln1ent. Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Acknowledgement Enrolment Appl ication- Form GST- has been filed against Application Reference Number (ARN) < ......... >. Fonn Number Form Description:

Date of Filing Taxpayer Trade Name Taxpayer Legal Name <Application for Enrolment of Existing Taxpayers> <Legal Name as shared by State/Center> It is a system generated acknowledgement and does not require any siRnaJure Reference No.

To Provisional ID Name Address Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

[See nile- 24(3)] Application Reference Number (ARN) < > Dated <DO/MM/YYYY> Show Cause Notice for cancellation of provisional registration This has reference to your appl ication dated ------. 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.

Date Place Signature Name of the Proper Officer Designation Jurisdiction Reference No. - To Name Address Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

{See rule 24(3)/ GSTIN I Provisional ID Application Reference No. {ARN) Dated- DD/MMIYYYY Order for cancellation of provisional regist ration This has reference to your reply dated-- in response to the notice to show cause dated--. (j Whereas no reply to notice to show c.ause has been submitted; or (j 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, an~ is of the opinion that your provisional registration is liable to be cancelled for following reason(s). I.

. Dete rmination of amount pavable pursua nt to ca ncellation of provisionaJ registration: Accordingly, the amount payable by you and the computation and basis thereof is as follows: You are required to pay the following amounts on or before--- (date) failing which the amount Head Central Tax Tax Interest Penalty Others Total Place:

Date:

State Tax UTTax Integrated Cess Tax Signature < Name of the Officer> Designation Jurisdiction Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.

Application for cancellation of pro"·isionaJ registration Part A

(i) ProvisionaliD

(iii) Mobile Number Part B I. Legal Name (As per Pennanent Account Number)

2. Address for correspondence Building >-loJ Flat No. Floor No.

Name of Premises/ Road/ Street Building Cicyffown/ District State PIN J. Reason for Cancellation

4. Have you issued any 1ax invoice during GST regime? YESO NO

5. Declaration

(i) I <Name of the ProprietorfKarta/Authorised Signatory>, being <Designation> of <Legal !\arne ()> hereby declare that! am not liable to registration under the provisions of the Act.

6. Verification I I I I I l do I I < > hereby solemnly affirm and declare .that the information given herein above is true and correct to the best of I my knowledge and belief and notbmg bas been concealed.

~ Aadhaar ~umber i 1 Designation I Status I I Place r I 1 Dale Pennanent Account Number Signature of Authorised Signatol) I DDiMMJYYYY Tripura Gazette, Extraordinary Issue, June 22,2017 A. D.

{See rule 25] Form for Field Visit Report - . . - -· - . ____ J___ . -- Datl' of Suhm iss ion of Report:· Name llfthe taxable person I [_ Dilt..: and Time or Assignment of task:- < System date and time> I Sr. No. Particulars In ut I I.

J .

I.

(I) ( li) ~Oif2 ... (tv) (v~ (v i) l Latitude Longitude f- .. West - Bounded By East - Boundc_<!_f?t..

1 Whether address as same as mentioned in Y 1 N I <~ppl_i~_at~tut. . _ .. __ __ __ _ _ __ 1 l'anicular~ or' the pl!rson avuilnhle at the l llmecll'v •:- it f Nn~~ .. . ~-=~ ~-- -~- ~=-=~- - =~-==-- -·-··- ..

. !'ather's 1'-amc Relationship with taxable person. if j lljplicubk.:_ _ __ I Functioning status of the business j Details of ihc-prcmiscs Covered Space Area (in sq m } - ·I I l---- -8. 1 . w:~: .. ~:;,- ,;";'" ""';"'" .,.m;," L --- ( !ph)mj phu l o.~~ru 1)h of' the p lace with the p.;orson who is rrcsem lll till: J) luce wi1¢ 1'l' s it.: f'lncc: Name of the O fliecr .I Principal Secretary Government of 'l l'ipura Finance Di.!ranmt:lll Printed at the Tripura Government Press, Agartala. 87