AP SGST Rules 2017

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh Goods and Services Tax Rules, 2017- Notification- Orders - Issued.
----------------------------------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 227 Dated: 22-06-2017

Read the following:
1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)
published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B,
Dt:07-06-2017.
2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/
GST/74/2015, dated 19.6.2017.
** ** **
O R D E R:
1. The following notification will be published in an Extra-ordinary issue of the Andhra

Pradesh Gazette, Dated:22-06-2017.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and
Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh hereby
makes the Andhra Pradesh Goods and Services Tax Rules, 2017.
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.-(1) These rules may be called the Andhra
Pradesh Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect on and from the 22nd June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Andhra Pradesh Goods and Services Tax Act, 2017 ( Act
No.16 of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of the Act;
(d) “Special Economic Zone” shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005 (Act No.28
of 2005);
(e) words and expressions used herein but not defined and defined in the Act shall
have the meanings respectively assigned to them in the Act.
Chapter II
COMPOSITION RULES
3. Intimation for composition levy.- (1) Any person who has been granted registration on a
provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under
section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or
verified through electronic verification code, on the common portal, either directly or through
a Facilitation Centre notified by the Chief Commissioner, prior to the appointed day, but not
later than thirty days after the said day, or such further period as may be extended by the
Chief Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the
appointed day, the registered person shall not collect any tax from the appointed day but shall
issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to
pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an
intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an
intimation in FORM GST CMP-02, duly signed or verified through electronic verification
code, on the common portal, either directly or through a Facilitation Centre notified by the
Chief Commissioner, prior to the commencement of the financial year for which the option to
pay tax under the aforesaid section is exercised and shall furnish the statement in FORM
GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 9 within a period of
sixty days from the commencement of the relevant financial year.
(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall
furnish the details of stock, including the inward supply of goods received from unregistered
persons, held by him on the day preceding the date from which he opts to pay tax under the
said section, electronically, in FORM GST CMP-03, on the common portal, either directly
or through a Facilitation Centre notified by the Chief 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 Chief Commissioner in this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in
any State or Union territory shall be deemed to be an intimation in respect of all other places
of business registered on the same Permanent Account Number.
4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be
effective from the beginning of the financial year, where the intimation is filed under sub-rule
(3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said
rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
registration to the applicant and his option to pay tax under section 10 shall be effective from
the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option
to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
2
(b) the goods held in stock by him on the appointed day have not been purchased
in the course of inter-State trade or commerce or imported from a place outside India
or received from his branch situated outside the State or from his agent or principal
outside the State, where the option is exercised under sub-rule (1) of rule 3;
(c) the goods held in stock by him have not been purchased from an unregistered
supplier and where purchased, he pays the tax under sub-section (4) of section 9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward
supply of goods or services or both;
(e) he was not engaged in the manufacture of goods as notified under clause (e) of
sub-section (2) of section 10, during the preceding financial year;
(f) he shall mention the words “composition taxable person, not eligible to collect
tax on supplies” at the top of the bill of supply issued by him; and
(g) he shall mention the words “composition taxable person” on every notice or
signboard displayed at a prominent place at his principal place of business and at
every additional place or places of business.
(2) The registered person paying tax under section 10 may not file a fresh intimation every
year and he may continue to pay tax under the said section subject to the provisions of the
Act and these rules.
6. Validity of composition levy.- (1)The option exercised by a registered person to pay tax
under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the
said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of
section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or
the provisions of this Chapter and shall issue tax invoice for every taxable supply made
thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST
CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before
the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or
verified through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons to believe that the registered person was not eligible
to pay tax under section 10 or has contravened the provisions of the Act or provisions of this
Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within
fifteen days of the receipt of such notice as to why the option to pay tax under section 10
shall not be denied.
(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM
GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the
reply, or denying the option to pay tax under section 10 from the date of the option or from
the date of the event concerning such contravention, as the case may be.
(6) Every person who has furnished an intimation under sub-rule (2) or filed an application
for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of
option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically
furnish at the common portal, either directly or through a Facilitation Centre notified by the
Chief Commissioner, a statement in FORM GST ITC-01 containing details of the stock of
3
inputs and inputs contained in semi-finished or finished goods held in stock by him on the
date on which the option is withdrawn or denied, within a period of thirty days from the date
from which the option is withdrawn or from the date of the order passed in FORM GST
CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the
option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of
business in any State or Union territory, shall be deemed to be an intimation in respect of all
other places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for
composition levy under section 10 and the provisions of this Chapter, specified in column (2)
of the Table below shall pay tax under section 10 at the rate specified in column (3) of the
said Table:-
Sl. Category of registered persons Rate of tax

No.
(1) (2) (3)
1 Manufacturers, other than manufacturers of such one per cent.

goods as may be notified by the Government
2 Suppliers making supplies referred to in clause (b) of two and a half per cent.
paragraph 6 of Schedule II
3 Any other supplier eligible for composition levy half per cent.
under section 10 and the provisions of this Chapter
Chapter III
REGISTRATION
8. Application for registration.-(1) Every person, other than a non-resident taxable person, a
person required to deduct tax at source under section 51, a person required to collect tax at
source under section 52 and a person supplying online information and database access or
retrieval services from a place outside India to a non-taxable online recipient referred to in
section 14 of the Integrated Goods and Services Tax Act, 2017 (Act No.13 of 2017) who is
liable to be registered under sub-section (1) of section 25 and every person seeking
registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the
applicant”) shall, before applying for registration, declare his Permanent Account Number,
mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01
on the common portal, either directly or through a Facilitation Centre notified by the Chief
Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special
Economic Zone developer shall make a separate application for registration as a business
vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a
separate application for registration as such Input Service Distributor.
4
(2) (a) The Permanent Account Number shall be validated online by the common
portal from the database maintained by the State Board of Direct Taxes.
(b) The mobile number declared under sub-rule (1) shall be verified through a
one-time password sent to the said mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a
separate one-time password sent to the said e-mail address.
(3) On successful verification of the Permanent Account Number, mobile number and e-
mail address, a temporary reference number shall be generated and communicated to the
applicant on the said mobile number and e-mail address.
(4) Using the reference number generated under sub-rule (3), the applicant shall
electronically submit an application in Part B of FORM GST REG-01, duly signed or
verified through electronic verification code, along with the documents specified in the said
Form at the common portal, either directly or through a Facilitation Centre notified by the
Chief Commissioner.
(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued
electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a
temporary reference number by the common portal for making advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-rule (5)
shall be issued electronically only after the said deposit.
9. Verification of the application and approval.-(1) The application shall be forwarded to
the proper officer who shall examine the application and the accompanying documents and if
the same are found to be in order, approve the grant of registration to the applicant within a
period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms
of any information or any document required to be furnished under the said rule, or where the
proper officer requires any clarification with regard to any information provided in the
application or documents furnished therewith, he may issue a notice to the applicant
electronically in FORM GST REG-03 within a period of three working days from the date
of submission of the application and the applicant shall furnish such clarification, information
or documents electronically, in FORM GST REG-04, within a period of seven working days
from the date of the receipt of such notice.
Explanation.- For the purposes of this sub-rule, the expression “clarification” includes
modification or correction of particulars declared in the application for registration, other
than Permanent Account Number, State, mobile number and e-mail address declared in Part
A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents
furnished by the applicant, he may approve the grant of registration to the applicant within a
period of seven working days from the date of the receipt of such clarification or information
or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under
sub-rule (2) or where the proper officer is not satisfied with the clarification, information or
documents furnished, he shall, for reasons to be recorded in writing, reject such application
and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action, -
5
(a) within a period of three working days from the date of submission of the
application; or
(b) within a period of seven working days from the date of the receipt of the
clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of
section 25, where the application for grant of registration has been approved under rule 9, a
certificate of registration in FORM GST REG-06 showing the principal place of business
and additional place or places of business shall be made available to the applicant on the
common portal and a Goods and Services Tax Identification Number shall be assigned
subject to the following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
(2) The registration shall be effective from the date on which the person becomes liable to
registration where the application for registration has been submitted within a period of thirty
days from such date.
(3) Where an application for registration has been submitted by the applicant after the
expiry of thirty days from the date of his becoming liable to registration, the effective date of
registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or
sub-rule (5) of rule 9.
(4) Every certificate of registration shall be digitally signed by the proper officer under
the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant
shall be communicated the registration number, and the certificate of registration under sub-
rule (1), duly signed or verified through electronic verification code, shall be made available
to him on the common portal, within a period of three days after the expiry of the period
specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union
territory.- (1) Any person having multiple business verticals within a State or a Union
territory, requiring a separate registration for any of its business verticals under sub-section
(2) of section 25 shall be granted separate registration in respect of each of the verticals
subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of
section 2;
(b) the business vertical of a taxable person shall not be granted registration to
pay tax under section 10 if any one of the other business verticals of the same person
is paying tax under section 9;
(c) all separately registered business verticals of such person shall pay tax under
the Act on supply of goods or services or both made to another registered business
vertical of such person and issue a tax invoice for such supply.
6
Explanation.- For the purposes of clause (b), it is hereby clarified that where any
business vertical of a registered person that has been granted a separate registration
becomes ineligible to pay tax under section 10, all other business verticals of the said
person shall become ineligible to pay tax under the said section.
(2) A registered person eligible to obtain separate registration for business verticals may
submit a separate application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax at
source.- (1) Any person required to deduct tax in accordance with the provisions of section
51 or a person required to collect tax at source in accordance with the provisions of section
52 shall electronically submit an application, duly signed or verified through electronic
verification code, in FORM GST REG-07 for the grant of registration through the common
portal, either directly or through a Facilitation Centre notified by the Chief Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of
registration in FORM GST REG-06 within a period of three working days from the date of
submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06
has been issued is no longer liable to deduct tax at source under section 51 or collect tax at
source under section 52, the said officer may cancel the registration issued under sub-rule (2)
and such cancellation shall be communicated to the said person electronically in FORM
GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for
the cancellation of registration.
13. Grant of registration to non-resident taxable person.- (1) A non-resident taxable
person shall electronically submit an application, along with a self-attested copy of his valid
passport, for registration, duly signed or verified through electronic verification code, in
FORM GST REG-09, at least five days prior to the commencement of business at the
common portal either directly or through a Facilitation Centre notified by the Chief
Commissioner:
Provided that in the case of a business entity incorporated or established outside India,
the application for registration shall be submitted along with its tax identification number or
unique number on the basis of which the entity is identified by the Government of that
country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a
temporary reference number by the common portal for making an advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of
rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
7
(4) The application for registration made by a non-resident taxable person shall be signed by
his authorised signatory who shall be a person resident in India having a valid Permanent
Account Number.
14. Grant of registration to a person supplying online information and database access
or retrieval services from a place outside India to a non-taxable online recipient.-(1)Any
person supplying online information and database access or retrieval services from a place
outside India to a non-taxable online recipient shall electronically submit an application for
registration, duly signed or verified through electronic verification code, in FORM GST
REG-10, at the common portal, either directly or through a Facilitation Centre notified by the
Chief Commissioner.
(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST
REG-06, subject to such conditions and restrictions and by such officer as may be notified by
the State Government on the recommendations of the Council.
15. Extension in period of operation by casual taxable person and non-resident taxable
person.- (1) Where a registered casual taxable person or a non-resident taxable person
intends to extend the period of registration indicated in his application of registration, an
application in FORM GST REG-11 shall be submitted electronically through the common
portal, either directly or through a Facilitation Centre notified by the Chief Commissioner, by
such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the
amount specified in sub-section (2) of section 27.
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or
any other proceedings under the Act, the proper officer finds that a person liable to
registration under the Act has failed to apply for such registration, such officer may register
the said person on a temporary basis and issue an order in FORM GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such
order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1)
shall, within a period of ninety days from the date of the grant of such registration, submit an
application for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be submitted within a period of
thirty days from the date of the issuance of the order upholding the liability to registration by
the Appellate Authority.
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the
certificate of registration shall, mutatis mutandis, apply to an application submitted under
sub-rule (3).
(5) The Goods and Services Tax Identification Number assigned, pursuant to the
verification under sub-rule (4), shall be effective from the date of the order granting
registration under sub-rule (1).
8
17. Assignment of Unique Identity Number to certain special entities.- (1) Every person
required to be granted a Unique Identity Number in accordance with the provisions of sub-
section (9) of section 25 may submit an application electronically in FORM GST REG-13,
duly signed or verified through electronic verification code, in the manner specified in rule 8
at the common portal, either directly or through a Facilitation Centre notified by the Chief
Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or
after filling up the said form, assign a Unique Identity Number to the said person and issue a
certificate in FORM GST REG-06 within a period of three working days from the date of
the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification
Number on the name board.- (1) Every registered person shall display his certificate of
registration in a prominent location at his principal place of business and at every additional
place or places of business.
(2) Every registered person shall display his Goods and Services Tax Identification Number
on the name board exhibited at the entry of his principal place of business and at every
additional place or places of business.
19. Amendment of registration.- (1) Where there is any change in any of the particulars
furnished in the application for registration in FORM GST REG-01 or FORM GST REG-
07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in
FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number
or as amended from time to time, the registered person shall, within a period of fifteen days
of such change, submit an application, duly signed or verified through electronic verification
code, electronically in FORM GST REG-14, along with the documents relating to such
change at the common portal, either directly or through a Facilitation Centre notified by the
Chief Commissioner:
Provided that – (a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business;
or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing
Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible
for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper
officer shall, after due verification, approve the amendment within a period of fifteen
working days from the date of the receipt of the application in FORM GST REG-14
and issue an order in FORM GST REG-15 electronically and such amendment shall
take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State
or Union territory shall be applicable for all registrations of the registered person
obtained under the provisions of this Chapter on the same Permanent Account
Number;
(c) where the change relates to any particulars other than those specified in clause
(a), the certificate of registration shall stand amended upon submission of the
application in FORM GST REG- 14 on the common portal;
9
(d) where a change in the constitution of any business results in the change of the
Permanent Account Number of a registered person, the said person shall apply for
fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of
the authorised signatory submitted under this rule, as amended from time to time,
shall be carried out only after online verification through the common portal in the
manner provided under the said rule.
(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is
either not warranted or the documents furnished therewith are incomplete or incorrect, he
may, within a period of fifteen working days from the date of the receipt of the application in
FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered
person to show cause, within a period of seven working days of the service of the said notice,
as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-
rule (2), in FORM GST REG-04, within a period of seven working days from the date of the
service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no
reply is furnished in response to the notice issued under sub-rule (2) within the period
prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-
rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the
application, or
(b) within a period of seven working days from the date of the receipt of the reply to
the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the amended
certificate shall be made available to the registered person on the common portal.
20. Application for cancellation of registration.- A registered person, other than a person
to whom a registration has been granted under rule 12 or a person to whom a Unique Identity
Number has been granted under rule 17, seeking cancellation of his registration under sub-
section (1) of section 29 shall electronically submit an application in FORM GST REG-16,
including therein the details of inputs held in stock or inputs contained in semi-finished or
finished goods held in stock and of capital goods held in stock on the date from which the
cancellation of registration is sought, liability thereon, the details of the payment, if any,
made against such liability and may furnish, along with the application, relevant documents
in support thereof, at the common portal within a period of thirty days of the occurrence of
the event warranting the cancellation, either directly or through a Facilitation Centre notified
by the Chief Commissioner:
Provided that no application for the cancellation of registration shall be considered in
case of a taxable person, who has registered voluntarily, before the expiry of a period of one
year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is
liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
10
(b) issues invoice or bill without supply of goods or services in violation of the
provisions of this Act, or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the
registration of a person is liable to be cancelled under section 29, he shall issue a notice to
such person in FORM GST REG-17, requiring him to show cause, within a period of seven
working days from the date of the service of such notice, as to why his registration shall not
be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM
REG–18 within the period specified in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is no
longer liable to be registered or his registration is liable to be cancelled, the proper officer
shall issue an order in FORM GST REG-19, within a period of thirty days from the date of
application submitted under rule 20 or, as the case may be, the date of the reply to the show
cause issued under sub-rule (1), cancel the registration, with effect from a date to be
determined by him and notify the taxable person, directing him to pay arrears of any tax,
interest or penalty including the amount liable to be paid under sub-section (5) of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer
shall drop the proceedings and pass an order in FORM GST REG –20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a
deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose
registration is cancelled by the proper officer on his own motion, may submit an application
for revocation of cancellation of registration, in FORM GST REG-21, to such proper
officer, within a period of thirty days from the date of the service of the order of cancellation
of registration at the common portal, either directly or through a Facilitation Centre notified
by the Chief Commissioner:
Provided that no application for revocation shall be filed, if the registration has been
cancelled for the failure of the registered person to furnish returns, unless such returns are
furnished and any amount due as tax, in terms of such returns, has been paid along with any
amount payable towards interest, penalty and late fee in respect of the said returns.
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there
are sufficient grounds for revocation of cancellation of registration, he shall revoke the
cancellation of registration by an order in FORM GST REG-22 within a period of thirty
days from the date of the receipt of the application and communicate the same to the
applicant.
(b) The proper officer may, for reasons to be recorded in writing, under circumstances
other than those specified in clause (a), by an order in FORM GST REG-05, reject the
application for revocation of cancellation of registration and communicate the same to the
applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule
(2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why
the application submitted for revocation under sub-rule (1) should not be rejected and the
applicant shall furnish the reply within a period of seven working days from the date of the
service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper
officer shall proceed to dispose of the application in the manner specified in sub-rule (2)
11
within a period of thirty days from the date of the receipt of such information or clarification
from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other
than a person deducting tax at source or an Input Service Distributor, registered under an
existing law and having a Permanent Account Number issued under the provisions of the
Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-
mail address and mobile number, either directly or through a Facilitation Centre notified by
the Chief Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a
provisional basis and a certificate of registration in FORM GST REG-25, incorporating the
Goods and Services Tax Identification Number therein, shall be made available to him on the
common portal:
Provided that a taxable person who has been granted multiple registrations under the
existing law on the basis of a single Permanent Account Number shall be granted only one
provisional registration under the Act:
Provided further that a person having Stateised registration under the provisions of
Chapter V of the Finance Act, 1994 (32 of 1994) shall be granted only one provisional
registration in the State or Union territory in which he is registered under the existing law.
(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall
submit an application electronically in FORM GST REG–26, duly signed or verified
through electronic verification code, along with the information and documents specified in
the said application, on the common portal either directly or through a Facilitation Centre
notified by the Chief Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months
or within such further period as may be extended by the Chief Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper
officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall
be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall, after serving a
notice to show cause in FORM GST REG-27 and after affording the person concerned a
reasonable opportunity of being heard, cancel the provisional registration granted under sub-
rule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be
withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the
person an opportunity of being heard, that no such cause exists for which the notice was
issued.
(4) Every person registered under any of the existing laws, who is not liable to be registered
under the Act may, within a period of thirty days from the appointed day, at his option,
submit an application electronically in FORM GST REG-29 at the common portal for the
cancellation of registration granted to him and the proper officer shall, after conducting such
enquiry as deemed fit, cancel the said registration.
25. Physical verification of business premises in certain cases.- Where the proper officer is
satisfied that the physical verification of the place of business of a registered person is
required after the grant of registration, he may get such verification done and the verification
12
report along with the other documents, including photographs, shall be uploaded in FORM
GST REG-30 on the common portal within a period of fifteen working days following the
date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices,
returns including the details of outward and inward supplies, appeals or any other document
required to be submitted under the provisions of these rules shall be so submitted
electronically with digital signature certificate or through e-signature as specified under the
provisions of the Information Technology Act, 2000 (Act No.21 of 2000) or verified by any
other mode of signature or verification as notified by the Chief Commissioner in this behalf:
Provided that a registered person registered under the provisions of the Companies
Act, 2013 (Act No.18 of 2013) shall furnish the documents or application verified through
digital signature certificate.
(2) Each document including the return furnished online shall be signed or verified through
electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from India,
by some other person duly authorised by him in this behalf, and where the individual is
mentally incapacitated from attending to his affairs, by his guardian or by any other person
competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
from India or is mentally incapacitated from attending to his affairs, by any other adult
member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an
officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory
thereof;
(f) in the case of any other association, by any member of the association or persons or
authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a
person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued
electronically by the proper officer or any other officer authorised to issue such notices or
certificates or orders, through digital signature certificate specified under the provisions of
the Information Technology Act, 2000 (21 of 2000).
13
Form GST CMP -01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)

(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person < Select from drop down>
(i) Manufacturers, other than manufacturers of such goods as

notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted 2017-18
7. Jurisdiction Centre State

8. Declaration –
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
payment of tax under section 10.
9. Verification
I ________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Signature of Authorised Signatory
Name
Place
Date Designation / Status
14
Form GST CMP -02
[See rule 3 (2) & (3)]
Intimation to pay tax under section 10 (composition levy)

(For persons registered under the Act)
1. GSTIN
2. Legal name
5. Category of Registered Person < Select from drop down>.
(i) Manufacturers, other than manufacturers of such goods as may be

notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph
6 of Schedule II
6. Financial Year from which composition scheme is opted
8. Declaration –
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
paying tax under section 10.
9. Verification
I ________________________________________ hereby solemnly affirm and declare that the

Name
Place
15
Form GST –CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy

(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN
2. Legal name
(i) Application reference number

5. Details of application filed to pay tax under
(ARN)
section 10
(ii) Date of filing
7. Stock of purchases made from registered person under the existing law
Sr. No GSTIN/TIN Name of the Bill/ Date Value of VAT State Service Total
supplier Invoice Stock Excise Tax (if
No. applicabl
e)
1 2 3 4 5 6 7 8 9 10
2
Total
8. Stock of purchases made from unregistered person under the existing law
Sr. No Name of the Address Bill/ Date Value of VAT State Service Total
unregistered Invoice Stock Excise Tax (if
person No applicabl
e
1 2 3 4 5 6 7 8 9
2
Total
9. Details of tax State Tax /

Description State Tax
paid UT Tax
Amount
16
Debit entry no.
10. Verification
I________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Name
Place
17
Form GST – CMP-04
[See rule 6(2) ]
Intimation/Application for Withdrawal from Composition Levy
1. GSTIN
2. Legal name
4.Address of Principal Place of business
5. Category of Registered Person
(iv) Manufacturers, other than manufacturers
of such goods as may be notified by the
Government
(v) Suppliers making supplies referred to in
clause (b) of paragraph 6 of Schedule II
(vi) Any other supplier eligible for
composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought DD MM YYYY

9. Reasons for withdrawal from composition scheme
10. Verification
I________________________________________ hereby solemnly affirm and declare that the
Name
Place
Date
Designation / Status
Note – Stock statement may be furnished separately for availing input tax credit on the stock available
on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
18
Form GST CMP- 05
[See rule 6(4)]
Reference No. << … >> << Date >>
To
GSTIN
Name
Address
Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have violated
the conditions and restrictions necessary for availing of the composition scheme under section 10 of
the Act. I therefore propose to deny the option to you to pay tax under the said section for the
following reasons: -
1
2
3
….
You are hereby directed to furnish a reply to this notice within fifteen working days from the
date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Signature
Name of Proper Officer
Designation
Jurisdiction
Place
Date
19
Form GST CMP - 06
[See rule 6(5)]
Reply to the notice to show cause
GSTIN
1.
Details of the show cause
2.
notice Reference no.
Date
Legal name
3.
Trade name, if any
4.
Address of the Principal
5.
Place of Business
Reply to the notice
6.
List of documents uploaded

7.
Verification I __________________________________________ hereby

8.
solemnly affirm and declare that the information given herein above
is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of the Authorised Signatory
Date
Place
Note –
1. The reply should not be more than 500 characters. In case the same is more than 500 characters,
then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
20
Form GST CMP-07
[See rule 6(6) ]
Reference No. << >> Date–
To
GSTIN
Name
Address
Application Reference No. (ARN) Date –
Order for acceptance / rejection of reply to show cause notice
This has reference to your reply dated ----- filed in response to the show cause notice issued vide
reference no. -------- dated ---------. Your reply has been examined and the same has been found to
be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
said show cause notice stands vacated.
or
This has reference to your reply dated ----- filed in response to the show cause notice issued vide
reference no. -------- dated ---------. Your reply has been examined and the same has not been found
to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied
with effect from << >>> for the following reasons:
<< text >>
or
You have not filed any reply to the show cause notice; or
You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition scheme is hereby denied with effect from <<
date >> for the following reasons:
<< Text >>
Signature
Date Name of Proper Officer
Place
Designation
Jurisdiction
21
Form GST REG-01
[See rule 8(1)]
Application for Registration
(Other than a non-resident taxable person, a person required to deduct tax at source under section 51
and a person required to collect tax at source under section 52 and a person supplying online
information and database access or retrieval services from a place outside India to a non-taxable
online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
Part –A
State /UT – District -
(i) Legal Name of the Business:
(As mentioned in Permanent Account Number)
(ii) Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii) Email Address :
(iv) Mobile Number :
Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
Part –B
1. Trade Name, if any
2. Constitution of Business (Please Select the Appropriate)
(i) Proprietorship (ii) Partnership
(iii) Hindu Undivided Family (iv) Private Limited Company
(v) Public Limited Company (vi) Society/Club/Trust/Association of Persons
(vii) Government Department (viii) Public Sector Undertaking
(ix) Unlimited Company (x) Limited Liability Partnership
(xi) Local Authority (xii) Statutory Body
(xiii) Foreign Limited Liability (xiv) Foreign Company Registered (in India)
Partnership
(xv) Others (Please specify)
3. Name of the State ⏏ District ⏏
4. Jurisdiction State Centre
Sector, Circle, Ward, Unit, etc.
others (specify)
5. Option for Composition Yes No
22
6. Composition Declaration
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in
the Act or the rules for opting to pay tax under the composition scheme.
6.1 Category of Registered Person < tick in check box>

(i) Manufacturers, other than manufacturers of such goods as may be notified by the
Government for which option is not available
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
7. Date of commencement of business DD/MM/YYYY

8. Date on which liability to register arises DD/MM/YYYY
9. Are you applying for registration as a casual taxable Yes No
person?
10. If selected ‘Yes’ in Sr. No. 9, period for which From To
registration is required
DD/MM/YYYY DD/MM/YYYY
11. If selected ‘Yes’ in Sr. No. 9, estimated supplies and estimated net tax liability during the period of
registration
Sr. No. Type of Tax Turnover (Rs.) Net Tax Liability (Rs.)
(i) Integrated Tax
(ii) State Tax
(iii) State Tax
(iv) UT Tax
(v) Cess
Total
Payment Details
Challan Identification Amount

Date
Number
12. Are you applying for registration as a SEZ Unit? Yes No
(i) Select name of SEZ
(ii) Approval order number and date of order
(iii) Designation of approving authority
13. Are you applying for registration as a SEZ Developer? Yes No

(i) Select name of SEZ Developer
(ii) Approval order number and date of order
23
(iii) Designation of approving authority
14. Reason to obtain registration:
(i) Crossing the threshold (viii) Merger /amalgamation of two or more
registered persons
(ii) Inter-State supply (ix) Input Service Distributor
(iii) Liability to pay tax as recipient of goods or (x) Person liable to pay tax u/s 9(5)
services u/s 9(3) or 9(4)
(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce
in the ownership of business portal
(if transferee is not a registered entity)
(v) Death of the proprietor (xii) Voluntary Basis
(if the successor is not a registered entity)
(vi) De-merger (xiii) Persons supplying goods and/or services on
behalf of other taxable person(s)
(vii) Change in constitution of business (xiv) Others (Not covered above) – Specify
15. Indicate existing registrations wherever applicable
Registration number under Value Added Tax

State Sales Tax Registration Number
Entry Tax Registration Number
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
State Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign Company Registration
Number
Limited Liability Partnership Identification Number/Foreign
Limited Liability Partnership Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet
Preparations (Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address of Principal Place of Business
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
Taluka/Block
24
State PIN Code
Latitude Longitude
(b) Contact Information
Office Email Address Office Telephone number STD
Mobile Number Office Fax Number STD
(c) Nature of premises
Own Leased Rented Consent Shared Others (specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory / Manufacturing Wholesale Business Retail Business
Warehouse/Depot Bonded Warehouse Supplier of services
Office/Sale Office Leasing Business Recipient of goods or services
EOU/ STP/ EHTP Works Contract Export
Import Others (Specify)
17. Details of Bank Accounts (s)

Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account IFSC
Bank Name
Branch Address To be auto-populated (Edit mode)
Note – Add more accounts ------
18. Details of the Goods supplied by the Business

Please specify top 5 Goods
Sr. Description of Goods HSN Code (Four digit)
No.
(i)
(ii)
…
(v)
25
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No. Description of Services HSN Code (Four digit)
(i)
(ii)
…
(v)
20. Details of Additional Place(s) of Business
Number of additional places
Premises 1
(a) Details of Additional Place of Business
Building No/Flat No Floor No
Block/Taluka
State PIN Code
Latitude Longitude
Office Email Address Office Telephone number STD
Mobile Number Office Fax Number STD
(c) Nature of premises
Own Leased Rented Consent Shared Others
(specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory / Manufacturing Wholesale Business Retail Business
Warehouse/Depot Bonded Warehouse Supplier of services
Office/Sale Office Leasing Business Recipient of goods or
services
EOU/ STP/ EHTP Works Contract Export
Import Others (specify)
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of

Managing Committee of Associations/Board of Trustees etc.
Particulars First Name Middle Name Last Name
26
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender <Male, Female,

Other>
Mobile Number Email address
Telephone No. with STD
Designation /Status Director Identification Number (if

any)
Permanent Account Number Aadhaar Number
Are you a citizen of India? Yes / No Passport No. (in case of

foreigners)
Residential Address
Name of the Road/Street
Premises/Building
Block/Taluka
State PIN Code
Country (in case of foreigner ZIP code
only)
22. Details of Authorised Signatory

Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender <Male, Female, Other>
Telephone No. with

STD
27
Designation /Status Director Identification
Number (if any)
Permanent Account Aadhaar Number
Number
Are you a citizen of Yes / No Passport No. (in case of
India? foreigners)
Residential Address in India

Premises/Building
Block/Taluka
State PIN Code
23. Details of Authorised Representative
Enrolment ID, if available

Provide following details, if enrolment ID is not available
Permanent Account Number
Aadhaar, if Permanent
Account Number is not
available
First Name Middle Name Last Name
Name of Person
Mobile Number
Email address
Telephone No. with STD FAX No. with STD
24. State Specific Information

Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License
is held
(a) Field 1
(b) Field 2
(c) ….
(d) …..
28
(e) Field n
25. Document Upload

A customized list of documents required to be uploaded (refer rule 8) as per the field values in the
form.
26. Consent
I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the
form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. “Goods and Services Tax Network” has informed me that identity
information would only be used for validating identity of the Aadhaar holder and will be shared with
State Identities Data Repository only for the purpose of authentication.
27. Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom
Signature
Place: Name of Authorised Signatory ….……………………

Date: Designation/Status……………………………………
29
List of documents to be uploaded:-
1. Photographs (wherever specified in the Application Form)

(a) Proprietary Concern – Proprietor
(b) Partnership Firm / Limited Liability Partnership –
Managing/Authorised/Designated Partners (personal details of all partners are to
be submitted but photos of only ten partners including that of Managing Partner
are to be submitted)
(c) Hindu Undivided Family – Karta
(d) Company – Managing Director or the Authorised Person
(e) Trust – Managing Trustee
(f) Association of Persons or Body of Individuals –Members of Managing
Committee (personal details of all members are to be submitted but photos of only
ten members including that of Chairman are to be submitted)
(g) Local Authority – Chief Executive Officer or his equivalent
(h) Statutory Body – Chief Executive Officer or his equivalent
(i) Others – Person in Charge
2. Constitution of Business: Partnership Deed in case of Partnership Firm,
Registration Certificate/Proof of Constitution in case of Society, Trust, Club,
Government Department, Association of Persons or Body of Individuals, Local
Authority, Statutory Body and Others etc.
3. Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax
Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the
ownership of the premises of the Lessor like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of
the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.
For shared properties also, the same documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an
affidavit to that effect along with any document in support of the possession of the
premises like copy of Electricity Bill.
(e) If the principal place of business is located in a Special Economic Zone or the
applicant is an Special Economic Zone developer, necessary
documents/certificates issued by Government of India are required to be uploaded.
4 Bank Account Related Proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank
Statement or Scanned copy of a cancelled cheque containing name of the
30
Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details
including code.
5 Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or
copy of Resolution of the Managing Committee or Board of Directors to be filed
in the following format:
Declaration for Authorised Signatory (Separate for each signatory) (Details of
Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees
etc.)
I/We --- (name) being (Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees
etc.) of …… (name of registered person)
hereby solemnly affirm and declare that <<name of the authorised signatory,
(status/designation)>> is hereby authorised, vide resolution no… dated….. (copy
submitted herewith), to act as an authorised signatory for the business << Goods
and Services Tax Identification Number - Name of the Business>> for which
application for registration is being filed under the Act. All his actions in relation
to this business will be binding on me/ us.
Signature of the person competent to sign

Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory

I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance
to act as authorised signatory for the above referred business and all my acts
shall be binding on the business.
Signature of Authorised
Signatory Place: (Name)
Date:
Designation/Status:
31
Instructions for submission of Application for Registration.
1. Enter name of person as recorded on Permanent Account Number of the Business. In case of
Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account
Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.
2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future
communication which will be verified through One Time Passwords to be sent separately, before
filling up Part-B of the application.
3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
4. The following persons can digitally sign the application for new registration:-
Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
Partnership Managing / Authorised Partners
Hindu Undivided Family Karta
Private Limited Company Managing / Whole-time Directors
Public Limited Company Managing / Whole-time Directors
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Public Sector Undertaking Managing / Whole-time Director
Unlimited Company Managing/ Whole-time Director
Limited Liability Partnership Designated Partners
Local Authority Chief Executive Officer or Equivalent
Statutory Body Chief Executive Officer or Equivalent
Foreign Company Authorised Person in India
Foreign Limited Liability Partnership Authorised Person in India
Others (specify) Person In charge
5. Information in respect of authorised representative is optional. Please select your authorised
representative from the list available on the common portal if the authorised representative is enrolled,
otherwise provide details of such person.
6. State specific information are relevant for the concerned State only.
7. Application filed by undermentioned persons shall be signed digitally:-
Sr. No Type of Applicant Type of Signature required
32
Sr. No Type of Applicant Type of Signature required
1. Private Limited Company Digital Signature Certificate (DSC)-
Class-2 and above.
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
2. Other than above Digital Signature Certificate class 2
and above
e-Signature
or
any other mode as may be notified
8. All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Acknowledgment Receipt
Number will be generated after successful validation of all the filled up information.
9. Status of the application filed online can be tracked on the common portal by entering Application
Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate registration for
any of its business verticals shall need to apply separately in respect of each of the vertical.
13. After approval of application, registration certificate shall be made available on the common
portal.
14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary
details in PART –A of the application which can be used for filling up details in PART-B of the
application. TRN will be available on the common portal for a period of 15 days.
15. Any person who applies for registration under rule 8 may give an option to pay tax under section
10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the
said section.
33
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Application Reference Number (ARN) -
You have filed the application successfully and the particulars of the application are given as under:
Date of filing :
Time of filing :
Goods and Services Tax Identification Number, if available :
Legal Name :
Trade Name (if applicable):
Form No. :
Form Description :
Center Jurisdiction :
State Jurisdiction :
Filed by :
Temporary reference number (TRN), if any:
Payment details* : Challan Identification Number
: Date
: Amount
It is a system generated acknowledgement and does not require any signature.

* Applicable only in case of Casual taxable person and Non Resident taxable person
34
Form GST REG-03
[See rule 9(2)]
Reference Number: Date–
To
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN): Date:
Notice for Seeking Additional Information / Clarification / Documents

relating to Application for <<Registration/Amendment/Cancellation >>
This is with reference to your <<registration/amendment/cancellation>> application filed vide ARN < > Dated
–DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following
reasons:
1.
2.
3.
…
You are directed to submit your reply by ……….. (DD/MM/YYYY)
*You are hereby directed to appear before the undersigned on ……… (DD/MM/YYYY) at …….
(HH:MM)
If no response is received by the stipulated date, your application is liable for rejection. Please note that
no further notice / reminder will be issued in this matter
Signature
Name of the Proper Officer:
Designation:
Jurisdiction:
* Not applicable for New Registration Application
35
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for <<Registration/Amendment/Cancellation>>
1. Notice details Reference No. Date
2. Application details Reference No Date
3. GSTIN, if applicable
4. Name of Business
(Legal)
6. Address
7. Whether any modification in the application for registration or fields is required.- Yes
No
(Tick one)
8. Additional Information
9. List of Documents
uploaded
10. Verification
I __________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.

Name
Designation/Status:
Place:
Date:
Note:-
1. For new registration, original registration application will be available in editable mode if option ‘Yes’ is
selected in item 7.
2.For amendment of registration particulars, the fields intended to be amended will be available in editable
mode if option ‘Yes’ is selected in item 7.
36
Form GST REG-05
[See rule 9(4)]
Reference Number: Date–
To
Name of the Applicant
Address -
GSTIN (if available)
Order of Rejection of Application for <Registration / Amendment / Cancellation/

>
This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the
same has not been found to be satisfactory for the following reasons:
1.
2.
3.
…Therefore, your application is rejected in accordance with the provisions of the Act.
Or
You have not replied to the notice issued vide reference no. …….. dated ………. within the time specified
therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
Signature
Name
Designation
Jurisdiction
37
Government of Andhra Pradesh
Form GST REG-06
[See rule 10(1)]
Registration Certificate
Registration Number: <GSTIN/ UIN >
1. Legal Name
3. Constitution of Business
4. Address of Principal Place

of Business
5. Date of Liability DD/MM/ YYYY
6. Period of Validity From DD/MM/YYYY To DD/MM/YYYY

(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7. Type of Registration
8. Particulars of Approving Authority
Centre State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.
38
Annexure A
Details of Additional Places of Business
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No. Address
1
2
3
…
39
Annexure B
Goods and Services Tax Identification Number

Legal Name
Trade Name, if any
Details of <Proprietor / Partners / Karta / Managing Director and whole-time Directors / Members of the Managing Commi
Association of Persons / Board of Trustees etc.>
1. Name
Photo Designation/Status
Resident of State
2. Name
Resident of State
3. Name
Resident of State
4. Name
Resident of State
5. Name
Resident of State
6. Name
Resident of State
7. Name
Photo
Designation/Status
40
Resident of State
8. Name
Resident of State
9. Name
Resident of State
10. Name
Resident of State
41
Form GST REG-07
[See rule 12(1)]
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
State /UT– District –
Part –A
(i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account
Number/ Tax Deduction and Collection Account Number)
(ii) Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii) Tax Deduction and Collection Account Number

(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is
not available)
(iv) Email Address
(v) Mobile Number
Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.
Part –B
1 Trade Name, if any
2 Constitution of Business (Please Select the Appropriate)
(i) Proprietorship (ii) Partnership
(iii) Hindu Undivided Family (iv) Private Limited Company
(v) Public Limited Company (vi) Society/Club/Trust/Association of Persons
(vii) Government Department (viii) Public Sector Undertaking
(ix) Unlimited Company (x) Limited Liability Partnership
(xi) Local Authority (xii) Statutory Body
(xiii) Foreign Limited Liability (xiv) Foreign Company Registered (in India)
Partnership
(xv) Others (Please specify)
3 Name of the State ⏏ District ⏏

4 Jurisdiction - State Centre
Sector /Circle/ Ward /Charge/Unit

etc.
5 Type of registration Tax Deductor Tax Collector
6. Government (Centre / State/Union Territory) Center State/UT
7. Date of liability to deduct/collect tax DD/MM/YYYY

8. (a) Address of principal place of business
42
Block/Taluka
Latitude Longitude
State PIN Code

Office Email Address Office Telephone number
Mobile Number Office Fax Number
(c) Nature of possession of premises
Own Leased Rented Consent Shared Others(specify)
9. Have you obtained any other Yes No

registrations under Goods and Serivces
Tax in the same State?
10 If Yes, mention Goods and Services

Tax Identification Number
11 IEC (Importer Exporter Code), if

applicable
12 Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax
Particulars
Name First Name Middle Name Last Name
Father’s Name
Photo
Mobile Number Email

address
Designation /Status Director Identification Number (if any)
Are you a citizen of India? Yes / No Passport No. (in case of Foreigners)
Residential Address
Name of the Premises/Building Locality/Village
43
State PIN Code
13. Details of Authorised Signatory

Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Name
Photo
Name of Father

Number (if any)
Permanent Account Aadhaar Number

Number

foreigners)
Residential Address (Within the Country)
State PIN Code
Block/Taluka
Note – Add more …
14. Consent
I on behalf of the holder of Aadhar number <pre-filled based on Aadhar number provided in the form> give consent
to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods
and Services Tax Network” has informed me that identity information would only be used for validating identity of
the Aadhar holder and will be shared with State Identities Data Repository only for the purpose of authentication.
15. 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
44
(Signature)
Place: Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory
Date: Designation
List of documents to be uploaded (not applicable to a department or establishment of the State

Government or State Government or Local Authority or Governmental agencies):-
Proof of Principal Place of Business:

Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal
Khata copy or copy of Electricity Bill.
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises
of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
A copy of the Consent Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect
along with any document in support of the possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special
Economic Zone developer, necessary documents/certificates issued by Government of India are required to
be uploaded.
Instructions for submission of application for registration as Tax Deductor/ Tax Collector.
1. Enter name of Tax Deductor /Tax Collector as recorded on Tax Deduction and Collection Account Number/
Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent
Account Number shall be verified with Income Tax database.
2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for
deducting tax/collecting tax for verification and future communication which will be verified through One Time
Passwords to be sent separately, before filling up of the application.
3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application.
4. The application filed by undermentioned persons shall be signed digitally.
Sr. No Type of Applicant Digital Signature required
1. Private Limited Company Digital Signature Certificate(DSC) class 2 and above

Unlimited Company
Foreign Company
Foreign Limited Liability Partnership
45
2. Other than above Digital Signature Certificate class 2 and above, e-Signature or
any other mode as specified or as may be notified.
5. All information relating to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Acknowledgment Receipt
Number will be generated after successful validation of all the filled information.
6. Status of the application filed online can be tracked on the Common portal.
7. No fee is payable for filing application for registration.
8. Authorised shall not be a minor.
46
Form GST REG-08
[See rule 12(3) ]
Reference No Date:
To
Name:
Address:
Application Reference No. (ARN) (Reply) Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued vide Reference Number …… dated ……. for cancellation of
registration under the Act.
- Whereas no reply to show cause notice has been filed; or
- Whereas on the day fixed for hearing you did not appear; or
- Whereas your reply to the notice to show cause and submissions made at the time of hearing have been
examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following
reason(s).
1.
2.
The effective date of cancellation of registration is <<DD/MM/YYYY >>.
You are directed to pay the amounts mentioned below on or before ----- (date) failing which the amount will be
recovered in accordance with the provisions of the Act and rules made thereunder.
(This order is also available on your dashboard).
Head Integrated tax State tax State tax UT Tax Cess

Tax
Interest
Penalty
Others
Total
Signature
Name
Designation
Jurisdiction
47
Form GST REG-09
[See rule 13(1) ]
Application for Registration of Non Resident Taxable Person
Part –A

(i) Legal Name of the Non-Resident Taxable Person
(ii) Permanent Account Number of the Non-Resident Taxable person, if any
(iii) Passport number, if Permanent Account Number is not available
(iv) Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(v) Name of the Authorised Signatory (as per Permanent Account Number)
(vi) Permanent Account Number of the Authorised Signatory
(vii) Email Address of the Authorised Signatory
(viii) Mobile Number of the Authorised Signatory (+91)
Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill
up Part-B.
Part -B
1.
Details of Authorised Signatory (should be a resident of India)
Photo
Gender Male / Female / Others
Designation
Date of Birth DD/MM/YYYY

Father’s Name
Nationality
Aadhaar
Address of the Authorised signatory. Address line 1
Address Line 2
Address line 3
Period for which registration From To

2. is required
3
48
Turnover Details Estimated Turnover (Rs.) Estimated Tax Liability (Net) (Rs.)
State State
Intra- State Inter –State Tax Tax
UT Tax Integrated Tax Cess
Address of Non-Resident taxable person in the Country of Origin

(In case of business entity - Address of the Office)
Address Line 1
Address Line 2
Address Line 3
4
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
Address of Principal Place of Business in India

City/Town/Village/Locality
District
5 Block/Taluka
Latitude Longitude
State PIN Code
Mobile Number Telephone Number
E mail Address Fax Number with STD
Details of Bank Account in India
Account
6 Type of account
Number
Bank Name Branch Address IFSC
Documents Uploaded
7
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
knowledge and belief and nothing has been concealed therefrom.
8 Signature
Place: Name of Authorised Signatory
Date: Designation:
Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with
scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
49
1. 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
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of
the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
A copy of the Consent Letter with any document in support of the ownership of the premises of
the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
same documents may be uploaded.
2. Proof of Non-resident taxable person:
Scanned copy of the passport of the Non -resident taxable person with VISA details. In case of a
business entity incorporated or established outside India, the application for registration shall be
submitted along with its tax identification number or unique number on the basis of which the
entity is identified by the Government of that country or it’s Permanent Account Number, if
available.
3 Bank Account related proof:

Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank
Account No., MICR, IFSC and Branch details including code.
For each Authorised Signatory mentioned in the application form, Authorisation or
copy of Resolution of the Managing Committee or Board of Directors to be filed in the
following format:Declaration for Authorised Signatory (Separate for each signatory)
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We
--- (name) being (Partners/Karta/Managing Directors and whole time Director/Members
of Managing Committee of Associations/Board of Trustees etc.) of …… (name of
registered person) hereby solemnly affirm and declare that <<name of the authorised
signatory, (status/designation)>> is hereby authorised, vide resolution no… dated…..
(Copy submitted herewith), to act as an authorised signatory for the business << Goods
and Services Tax Identification Number - Name of the Business>> for which
application for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/ us. Signature
of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory Acceptance as an authorised signatory
I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as

authorised signatory for the above referred business and all my acts shall be binding on the
business.
Place:
Date:
50
Designation/Status:
Instructions for submission of application for registration as Non-Resident Taxable Person.

1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
2. The applicant shall apply at least Five days prior to commencement of the business at the common
portal.
3. The applicant needs to provide Email Id and Mobile Number for verification and future communication
which will be verified through One Time Passwords to be sent separately, before filling up Part-B 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 Committee 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 Applicant Digital Signature required
1. Private Limited Company Digital Signature Certificate(DSC) class

2 and above
Unlimited Company
Foreign Company
2. Other than above Digital Signature Certificate class 2 and

above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
51
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
Part –A
(i) Legal Name of the person
(ii) Permanent Account Number of the person, if any
(iii) Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(iv) Name of the Authorised Signatory
(v) Permanent Account Number of the Authorised Signatory
(vi) Email Address of the Authorised Signatory

(vii) Mobile Number of the Authorised Signatory (+91)
Note - Relevant information submitted above is subject to online verification, where practicable, before
proceeding to fill up Part-B.
Part -B
1.
Details of Authorised Signatory (shall be resident of India)
Photo
Gender Male / Female / Others
Designation

Father’s Name
Nationality
Aadhaar, if any
Address line 1
Address of the Authorised Signatory Address line 2
Address line 3
Date of commencement of the online service in India.

2. DD/MM/YYYY
52
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
3
1.
2.
3…
4 Jurisdiction Center
Details of Bank Account
5 Account Number Type of account
Bank Name Branch Address IFSC
Documents Uploaded
6
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge
7 and collect tax liable from the non-assesse online recipient located in taxable 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:-
1. Proof of Place of Business in India:

A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
2. Proof of :
Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of
Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation
letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
53
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India

Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern –
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for
the business << Name of the Business>> for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20__.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No. Full Name Designation/Status Signature
1.

I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Signature of Authorised Signatory Place
(Name)
Date:
Designation/Status
54
Form GST REG-11
[See rule 15(1) ]
Application for extension of registration period by casual / non-resident taxable person

1. GSTIN
2. Name (Legal)
4. Address
5. Period of Validity (original) From To
6. Period for which extension is requested. From To
7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period
(Rs.)
Inter- State Intra-State State UT Integrated

State Tax Cess
Tax Tax Tax
8. Payment details
Date CIN BRN Amount
9. 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 nothing has been concealed therefrom.
Signature
Place: Name of Authorised Signatory:
Date: Designation / Status:
Instructions for submission of application for extension of validity
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful filing, Application Reference Number will be generated which can be used to track
the status of the application.
55
Form GST REG-12
[See rule 16(1)]
Reference Number - Date:
To
(Name):
(Address):
Temporary Registration Number
Order of Grant of Temporary 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 registered on a temporary basis. The particulars of the business as ascertained from the
business premises are given as under:
Details of person to whom temporary registration granted
Name and Legal Name, if applicable

1.
Gender Male/Female/Other
2.
Father’s Name
3.

4.
Address of Building No./ Flat No.

5.
the Person
Floor No.
Name of Premises/ Building
Road/ Street
Town/City/Locality/ Village
Block / Taluka
District
State
PIN Code
Permanent Account Number of the person, if

6.
available
Mobile No.
7.
Email Address
8.
Other ID, if any

9.
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)
Reasons for temporary registration
10.
Effective date of registration / temporary ID

11.
56
Registration No. / Temporary ID
12.
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
<<You are hereby directed to file application for proper registration within 30 days of the issue of this
order>>
Signature
Place << Name of the Officer>>:
Date: Designation/ Jurisdiction:
Note: A copy of the order will be sent to the corresponding State/ State Jurisdictional Authority.
57
Form GST REG-13
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies /

Embassies / others
State /Union Territory– District –
PART A
(i) Name of the Entity
(ii) Permanent Account Number of entity, if any (applicable in case of any other person
notified)
(iii) Name of the Authorised Signatory
(iv) Permanent Account Number of Authorised Signatory
(v) Email Address of the Authorised Signatory

(vi) Mobile Number of the Authorised Signatory (+91)
PART B
1. Type of Entity (Choose one) UN Body Embassy Other Person
2. Country
3. Notification Details Notification No. Date
4. Address of the entity in State
City/Town/Village District
Block/Taluka
Latitude Longitude
State PIN Code
Contact Information
Email Address Telephone number
Fax Number Mobile Number
7. Details of Authorised Signatory, if applicable
Particulars First Name Middle Name Last name
Name
Photo
Name of Father
Telephone No.
58
Number (if any)

foreigners)
Residential Address

Premises/Building
Town/City/Village District
Block/Taluka
State PIN Code
8 Bank Account Details (add more if required)

Account Number Type of Account
IFSC Bank Name
Branch Address
9. Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the
applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the
applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number
generated and allotted to respective UN Body/ Embassy etc.
11. Verification
Place: (Signature)
Date: Name of Authorised Person:
Or
(Signature)
Place: Name of Proper Officer:

Date: Designation:
Jurisdiction:
59
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the
Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through common portal or registration can be granted suo-moto by proper
officer.
• The application filed on the common portal is required to be signed electronically or through any other
mode as specified by the Government.
• The details 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.
60
Form GST REG-14
[See rule 19(1) ]
Application for Amendment in Registration Particulars

(For all types of registered persons)
1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No Field Name Effective Date Reasons(s)

(DD/MM/YYYY)
5. List 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 nothing has been concealed therefrom
Signature
Place: Name of Authorised Signatory
Date: Designation / Status:
61
Instructions for submission of application for amendment
1. 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 partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive
Officer or equivalent, responsible for day to day affairs of the business which does not warrant
cancellation of registration, are core fields which shall be approved by the Proper 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 constitution of any business results in change of the Permanent Account
Number of a registered person, the said person shall be required to apply for fresh registration.
5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
to time, shall be carried out only after online verification through the common portal.
6. All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Application Reference
Number (ARN) will be generated after successful validation of necessary field.
7. Status of the application can be tracked on the common portal.
8. No fee is payable for submitting application for amendment.
9. Authorised signatory shall not be a minor.
62
Form GST REG-15
[See rule 19(1)]
Reference Number - << >> Date – DD/MM/YYYY
To
(Name)
(Address)
Registration Number (GSTIN / UIN)
Application Reference No. (ARN) Dated – DD/MM/YYYY
Order of Amendment
This has reference to your application number------ dated ---- regarding amendment in registration particulars.
Your application has been examined and the same has been found to be in order. The amended certificate of
registration is available on your dashboard for download.
Signature
Name
Designation
Jurisdiction
Date
Place
63
Form GST REG-16
[See rule 20]
Application for Cancellation of Registration
1 GSTIN
2 Legal name
3 Trade name, if any
4 Address of Principal
Place of Business
5 Address for future Building No./ Flat No. Floor No.

correspondence
(including email, Name of Premises/ Building Road/
mobile telephone, Street
fax )
City/Town/ Village District
Block/Taluka
Latitude Longitude
State PIN Code
Mobile (with country code) Telephone
email Fax
Number
o Discontinuance /Closure of business

o Ceased to be liable to pay tax
o Transfer of business on account of
amalgamation, merger/ demerger,
Reasons for sale, lease or otherwise disposed of
6. Cancellation etc.
(Select one) o Change in constitution of business
leading to change in Permanent
Account Number
o Death of Sole Proprietor
o Others (specify)
7. In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
etc.
(i) Goods and Services
Tax Identification
Number
(ii) (a) Name (Legal)
(b) Trade name, if

any
(iii) Address of Principal Building No./ Flat No. Floor No.
Place of Business
Name of Premises/ Building Road/ Street
City/Town/ Village District
Block/Taluka
64
Latitude Longitude
State PIN Code
Mobile (with country code) Telephone
email Fax Number

8. Date from which registration is to be cancelled. <DD/MM/YYYY>
9 Particulars of last Return Filed

(i) Tax period
(ii) Application Reference Number
(iii) Date
10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
Input Tax Credit/ Tax Payable (whichever is
Value
higher) (Rs.)
of
Description
Stock State Integrated
State Tax UT Tax Cess
(Rs.) Tax Tax
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
11. Details of tax paid, if any
Payment from Cash Ledger
Sr. No. Debit Entry No. Integrated

State Tax State Tax UT Tax Cess
Tax
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No. Debit Entry No. Integrated

State Tax State Tax UT Tax Cess
Tax
1.
2.
Sub-Total
Total Amount of Tax Paid
12. Documents uploaded
13. Verification
I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our
Place Name of the Authorised Signatory
65
Instructions for filing of Application for Cancellation
• A registered person seeking cancellation of his registration shall electronically submit an application
including details of closing stock and liability thereon along with relevant documents, on common
portal.
• The following persons shall digitally sign application for cancellation, as applicable:

Private Limited Company Managing / Whole-time Directors/ Chief Executive Officer
Public Limited Company Managing / Whole-time Directors/ Chief Executive Officer
Public Sector Undertaking Managing / Whole-time Directors/ Chief Executive Officer

Unlimited Company Managing / Whole-time Directors/ Chief Executive Officer
Limited Liability Partnership Designated Partners


Others Person In charge
In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the
concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register
with the tax authority before submission of the application for cancellation. This application shall be made only
after that the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date
of surrender of registration falls.
• Status of the Application may be tracked on the common portal.
• No fee is payable for filing application for cancellation.
• After submission of application for cancellation of registration, the registered person shall make
payment, if not made at the time of this application, and shall furnish final return as provided in the
Act.
• The registered person may also update his contact address and update his mobile number and e mail
address.
66
Form GST REG -17
[See rule 22(1)]
Reference No. - << Date >>
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
Show Cause Notice for Cancellation of Registration

Whereas on the basis of information which has come to my notice, it appears that your registration is
liable to be cancelled for the following reasons: -
1
2
3
….
You are hereby directed to furnish a reply to this notice within seven working days from the date
of service of this notice .
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Place:
Date:
Signature
< Name of the Officer>
Designation
Jurisdiction
67
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference No. of Notice Date of issue
2. GSTIN / UIN
3. Name of business (Legal)
5. Reply to the notice
6. List of documents uploaded
7. 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.

Name
Designation/Status
Place
Date
68
Form GST REG-19
[See rule 22(3)]
Reference No. - Date
To
Name
Address
GSTIN / UIN
Application Reference No. (ARN) Date
Order for Cancellation of Registration

This has reference to your reply dated ---- in response to the notice to show cause dated -----.
- Whereas no reply to notice to show cause has been submitted; or
- Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your registration is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your registration is <<DD/MM/YYYY >>.
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be
found to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before ------ (date) failing which the amount
will be recovered in accordance with the provisions of the Act and rules made thereunder.
Head State Tax State Tax UT Tax Integrated Tax Cess

Tax
Interest
Penalty
Others
Total
Place:
Date: Signature
Designation
Jurisdiction
69
Form GST REG-20
[See rule 22(4) ]
To
Name
Address
GSTIN/UIN
Show Cause Notice No. Date
Order for dropping the proceedings for cancellation of registration

This has reference to your reply dated ----- in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
<< text >>
Signature
Designation
Jurisdiction
Place:
Date:
70
Form GST REG-21
[See rule 23(1) ]
Application for Revocation of Cancellation of Registration
1. GSTIN (cancelled)
2. Legal Name
4. Address
(Principal place of business)
5. Cancellation Order No. Date –

6 Reason for cancellation
7 Details of last return filed
Period of Return Application Date of filing DD/MM/YYYY

Reference
Number
8 Reasons for revocation of Reasons in brief. (Detailed reasoning can be filed as an attachment)
cancellation
9 Upload Documents
10. 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.
Full Name
(first name, middle, surname)
Designation/Status
Place
Date
Instructions for submission of application for revocation of cancellation of registration
• A person, whose registration is cancelled by the proper officer on his own motion, may apply for
revocation of cancellation of registration, within thirty days from the date of service of the order of
cancellation of registration at the common portal No application for revocation shall be submitted if the
registration has been cancelled for the failure to furnish returns unless such returns are furnished and
any amount due as tax in terms of such returns has been paid along with any amount payable towards
interest, penalty and late fee payable in respect of the said returns.
• Any change in the mobile number or the e-mail address of authorised signatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
• Status of the application can be tracked on the common portal.
• No fee is payable for filing application for revocation of cancellation.
71
Form GST REG-22
[See rule 23(2]
To
GSTIN / UIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN) Date
Order for revocation of cancellation of registration

This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your
application has been examined and the same has been found to be in order. Accordingly, your registration is
restored.
Signature
Name of Proper officer
(Designation)
Jurisdiction –
Date
Place
72
Form GST REG-23
[See rule 23(3) ]
Reference Number : Date
To
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Application Reference No. (ARN): Dated
Show Cause Notice for rejection of application for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of
registration. Your application has been examined and the same is liable to be rejected for the following reasons:
1.
2.
3.
…
You are hereby directed to furnish a reply to this notice within seven working days from the date of service
of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated 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
Name of the Proper Officer
Designation
Jurisdiction
73
Form GST REG-24
[See rule 23(3)]
Reply to the notice for rejection of application for revocation of cancellation of registration
1. Reference No. of Notice Date
2. Application Reference No. Date

(ARN)
3. GSTIN, if applicable
4. Information/reasons
5. List of documents filed

6. Verification
I __________________________________________ hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
Name
Place
Designation/Status
Date
74
Form GST REG-25

[See rule 24(1)]
Certificate of Provisional Registration
1. Provisional ID
2. Permanent Account
Number
3. Legal Name
4. Trade Name
5. Registration Details under Existing Law
Act Registration Number

(a)
(b)
(c)
Date <Date of creation of Certificate> Place <State>

This is a Certificate of Provisional Registration issued under the provisions of the Act.
75
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer

Taxpayer Details
1. Provisional ID
2. Legal Name (As per Permanent
Account Number )
3. Legal Name (As per State/Center)

5. Permanent Account Number of t

Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. as

applicable
7B. Center Jurisdiction
8. Reason of liability to obtain Registration under earlier law

Registration
9. Existing Registrations
Sr. Type of Registration Registration Number Date of Registration

No.
1 TIN Under Value Added Tax
2 State Sales Tax Registration Number
3 Entry Tax Registration Number
4 Entertainment Tax Registration Number
5 Hotel And Luxury Tax Registration Number
6 State Excise Registration Number
7 Service Tax Registration Number
8 Corporate Identify Number/Foreign Company

Registration
9 Limited Liability Partnership Identification

Number/Foreign Limited Liability Partnership
Identification Number
10 Import/Exporter Code Number
11 Registration Under Duty Of Excise On

Medicinal And Toiletry Act
12 Others (Please specify)
76
10. Details of Principal Place of Business
Building No. /Flat No. Floor No
Locality/Village District
State PIN Code
Latitude Longitude
Contact Information
Office Email Address Office Telephone Number
Mobile Number Office Fax No
10A. Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared)

10B. Nature of Business Activities being carried out
Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot
Bonded Warehouse Service Provision Office/Sale Office Leasing Business

Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD)
Works Contract Others (Specify)
11. Details of Additional Places of Business
State PIN Code
Latitude (Optional) Longitude(Optional)
Contact Information
Office Email Address Office Telephone Number
Mobile Number Office Fax No
11A.Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared)

11B.Nature of Business Activities being carried out
Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot
Bonded Warehouse Service Provision Office/Sale Office Leasing Business

Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD)
Works Contract Others (Specify)
Add More --------

12. Details of Goods/ Services supplied by the Business
Sr. No. Description of Goods HSN Code
77
Sr. No. Description of Services HSN Code
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 Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc.
Name <First Name> <Middle Name> <Last Name>

<Photo>
Name of Father/Husband <First Name> <Middle Name> <Last Name>
Date of DD/ MM/ YYYY Gender <Male, Female, Other>

Birth
Mobile Number Email Address

Telephone Number
Identity Information
Designation Director Identification Number

Permanent Aadhaar Number
Account
Number
Are you a citizen of India? <Yes/No> Passport Number

Residential Address
State PIN Code
15. Details of Primary Authorised Signatory
Name <First Name> <Middle Name> <Last Name>
Name of Father/Husband <First Name> <Middle Name> <Last Name>

Date of Birth DD / MM / Gender <Male, Female, Other> <Photo>
YYYY
Mobile Number Email Address
Telephone Number
Identity Information
Designation Director Identification Number

Are you a citizen of India? <Yes/No> Passport Number
78
Residential Address
State PIN Code
Add More ---
List of Documents Uploaded

A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
provision to upload relevant document against each entry in the list. (Refer instruction)
16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network”
to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me
that identity information would only be used for validating identity of the Aadhaar holder and will be shared with State
Identities Data Repository only for the purpose of authentication.
17. Declaration
I, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
Digital Signature/E-Sign
Name of the Authorised Place

Signatory
Designation of Authorised Date

Signatory
Instructions for filing of Application for enrolment

1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered
under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961
(Act 43 of 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 registration on a provisional basis
and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
Identification Number therein, shall be made available to him on the common portal:
3. Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I ---
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc)
1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc>>
2.
3.
79
hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised
signatory for the business << Goods and Services Tax Identification Number - Name of the Business>> for
which application for registration is being filed/ is registered under the State Goods and Service Tax Act, 2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.
S. No. Full Name Designation/Status Signature
1.
2.

I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Signature of Authorised
Signatory
Designation/Status
Date
Place
Instructions for filing online form
• Enter your Provisional ID and password as provided by the State/Commercial Tax/State Excise/Service
Tax Department for log in 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 filled as contact information of the Primary Authorised
Signatory.
• E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
user id and password after first login.
• Taxpayer shall require to fill the information required in the application form related details of
Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
• Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are also required to be filled.
• Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per
Annexure specified. Documents required to be uploaded as evidence are as follows:-
1. Photographs wherever specified in the Application Form (maximum 10)

Proprietary Concern – Proprietor
Partnership Firm / Limited Liability Partnership – Managing/ Authorised

Partners (personal details of all partners is to be submitted but photos of only ten partners including
that of Managing Partner is to be submitted)
Hindu Undivided Family – Karta

Company – Managing Director or the Authorised Person
Trust – Managing Trustee
80
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
2. Constitution of business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
3. Proof of Principal/Additional Place of Business:

A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern –
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
5 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. Following person can
electronically sign application for enrolment:-
Managing / Whole-time Directors and Managing

Private Limited Company Director/Whole Time Director/ Chief Executive
Officer
Managing / Whole-time Directors and Managing

Public Limited Company Director/Whole Time Director/ Chief Executive
Officer
81
Managing / Whole-time Director and Managing
Public Sector Undertaking Director/Whole Time Director/ Chief Executive
Officer
Managing/ Whole-time Director and Managing

Unlimited Company Director/Whole Time Director/ Chief Executive
Officer
Limilted Liability Partnership Designated Partners

Others Person In charge
• Application is required to be mandatorily digitally signed as per following :-

Sl. No Type of Applicant Digital Signature required
1. Private Limited Company Digital Signature Certificate(DSC)

Class 2 and above
Unlimited Company
Foreign Company
2. Other than above Digital Signature Certificate class 2
and above
e-Signature
Note :- 1. Applicant shall require to register their DSC on common portal.

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

2. No fee is applicable for filing application for enrolment.
82
Acknowledgement
Enrolment Application - Form GST- has been filed against Application Reference Number (ARN) <………>.
Form Number : <…….-……>
Form Description : <Application for Enrolment of Existing Taxpayers>
Date of Filing : <DD/MM/YYYY>
Taxpayer Trade Name : <Trade Name>
Taxpayer Legal Name : <Legal Name as shared by State/Center>
Provisional ID Number : <Provisional ID Number>
It is a system generated acknowledgement and does not require any signature
83
Form GST REG-27
[See rule – 24(3)]
Reference No. <<Date-DD/MM/YYYY>>

To
Provisional ID
Name
Address
Application Reference Number (ARN) < > Dated <DD/MM/YYYY>
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated ------. The application has been examined and the
same has not been found to be satisfactory for the following reasons:-
1
2
…
You are hereby directed to show cause as to why the provisional registration granted to you
shall not be cancelled.
Signature
Name of the Proper Officer

Designation
Jurisdiction
Date
Place
84
Form GST REG-28
[See rule 24(3)]
Reference No. - << Date–DD/MM/YYYY>>
To
Name
Address
GSTIN / Provisional ID
Application Reference No. (ARN) Dated – DD/MM/YYYY

Order for cancellation of provisional registration
This has reference to your reply dated ---- in response to the notice to show cause dated -----.
- Whereas no reply to notice to show cause has been submitted; or
- Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your provisional registration is liable to be cancelled for following reason(s).
1.
2.
Determination of amount payable pursuant to cancellation of provisional 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
will be recovered in accordance with the provisions of the Act and rules made thereunder.
Integrated Cess
Head State Tax State Tax UT Tax
Tax
Tax
Interest
Penalty
Others
Total
Place:
Date: Signature
Designation
Jurisdiction
85
Form GST REG-29
[See rule 24(4) ]
Application for cancellation of provisional registration

Part A
(i) Provisional ID
(ii) Email ID
(iii) Mobile Number
Part B
1. Legal Name (As per Permanent Account
Number)
2. Address for correspondence
Building No./ Flat No. Floor No.
Name of Premises/ Road/ Street

Building
City/Town/ District
Village/Locality
Block/Taluka
State PIN
3. Reason for Cancellation
4. Have you issued any tax invoice during GST regime? YES NO
5. Declaration
(i) I <Name of the Proprietor/Karta/Authorised Signatory>, being <Designation> of <Legal Name ()> do
hereby declare that I am not liable to registration under the provisions of the Act.
6. Verification
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.
Aadhaar Number Permanent Account Number
Full Name
Place
Date DD/MM/YYYY
86
Form GST REG-30
[See rule 25]
Form for Field Visit Report
Center Jurisdiction (Ward/Circle/Zone)
Name of the Officer:- << to be prefilled>>

Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN –
Task Assigned by:- < Name of the Authority- to be prefilled>
Date and Time of Assignment of task:- < System date and time>
Sr. No. Particulars Input

Date of Visit
1.
Time of Visit
2.
Location details :
3.
Latitude Longitude
North – Bounded By South – Bounded By
West – Bounded By East – Bounded By
Whether address is same as mentioned in Y/N
4.
application.
Particulars of the person available at the
5.
time of visit
(i) Name
(ii) Father’s Name
(iii) Residential Address
(iv) Mobile Number
(v) Designation / Status
(vi) Relationship with taxable person, if
applicable.
Functioning status of the business Functioning - Y / N
6.
Details of the premises
7.
Open Space Area (in sq m.) - (approx.)
Covered Space Area (in sq m.) -
(approx.)
Floor on which business premises
located
Documents verified Yes/No
8.
Upload photograph of the place with the person who is present at the place where site
9.
verification is conducted.
Comments (not more than < 1000 characters>
10.
Signature
Place: Name of the Officer:
Date: Designation:
Jurisdiction:
(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO

SPECIAL CHIEF SECRETARY TO GOVERNMENT
To
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing), A.P.,
Vijayawada ... for publication of the Notification (he is requested to supply 20 copies of the
87
notification to this Department and 200 copies to the Commissioner of Commercial Taxes,
Andhra Pradesh, Vijayawada)
The Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada.
Copy to:
The General Administration (Vigilance & Enforcement) Department, B.R.K.R.Govt. Offices
Building Complex, Tank Bund Road, Hyderabad.
The Secretary, Sales Tax Appellate Tribunal, D.No.60-50-30/12(2), Meghana Towers,
Opp:Gurudwara Bus Stop, Visakhapatnam-530013.
The State Representative before the Sales Tax Appellate Tribunal, O/o. the Secretary, Sales
Tax Appellate Tribunal, D.No.50-50-30/12(2),Meghana Towers, Opp:Gurudwara Bus
Stop,Visakhapatnam-530 013.
The Director General, General Administration (Vigilance & Enforcement)
Dept., B.R.K.R.Govt. Offices Building Complex, Tank Bund Road,Hyderabad.
The Law (F) Department.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
Sf/Sc.
//FORWARDED::BY ORDER//
SECTION OFFICER
88

AP SGST Rules 2017

Uploaded by

Copyright:

Available Formats

AP SGST Rules 2017

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

AP SGST Rules 2017

Uploaded by

Copyright:

Available Formats

GOVERNMENT OF ANDHRA PRADESH

G.O.MS.No. 227 Dated: 22-06-2017

1. The following notification will be published in an Extra-ordinary issue of the Andhra

Sl. Category of registered persons Rate of tax

(1) (2) (3)

1 Manufacturers, other than manufacturers of such one per cent.

Intimation to pay tax under section 10 (composition levy)

3. Trade name, if any

4. Address of Principal Place of Business

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

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

7. Jurisdiction Centre State

I ________________________________________ hereby solemnly affirm and declare that the

Signature of Authorised Signatory

Intimation to pay tax under section 10 (composition levy)

3. Trade name, if any

4. Address of Principal Place of Business

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

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

6. Financial Year from which composition scheme is opted

7. Jurisdiction Centre State

I ________________________________________ hereby solemnly affirm and declare that the

Signature of Authorised Signatory

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

(i) Application reference number

9. Details of tax State Tax /

Signature of Authorised Signatory

Intimation/Application for Withdrawal from Composition Levy

8. Jurisdiction Centre State

Reference No. << … >> << Date >>

Notice for denial of option to pay tax under section 10

Name of Proper Officer

Reply to the notice to show cause

List of documents uploaded

Verification I __________________________________________ hereby

Signature of the Authorised Signatory

Reference No. << >> Date–

Application Reference No. (ARN) Date –

Order for acceptance / rejection of reply to show cause notice

<< text >>

You did not appear on the day fixed for hearing.

<< Text >>

6.1 Category of Registered Person < tick in check box>

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

(iii) Any other supplier eligible for composition levy.

7. Date of commencement of business DD/MM/YYYY

Challan Identification Amount

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

Registration number under Value Added Tax

Import Others (Specify)

17. Details of Bank Accounts (s)

18. Details of the Goods supplied by the Business

Import Others (specify)

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

Particulars First Name Middle Name Last Name

Date of Birth DD/MM/YYYY Gender <Male, Female,

Telephone No. with STD

Designation /Status Director Identification Number (if

Are you a citizen of India? Yes / No Passport No. (in case of