Draft Rules for Registration under GST
Dear Readers,
In continuation of our previous paper, please find details of various draft forms prescribed under the Draft Rules for Registration, their purpose and timelines.
In continuation of our previous paper, please find details of various draft forms prescribed under the Draft Rules for Registration, their purpose and timelines.
Form No.
|
Purpose
|
Time period
|
GST REG-01
|
Application for registration
|
Within 30 days of becoming liable.
|
GST REG-02
|
Acknowledgement for receipt of application for
registration
|
On submission of REG-01
|
GST REG-03
|
Notice for seeking additional information for REG-01
|
Within 3 common working days from date of submission
of REG-01
|
GST REG-04
|
Filing additional information
|
Within 7 common working days from date of receipt of
REG-03
|
GST REG-05
|
Order of Rejection
|
Within 7 common working days of receipt of REG-04
|
GST REG-06
|
Registration Certificate
|
Within 7 common working days of receipt of REG-04
|
GST REG-07
|
Application for registration – TDS / TCS
|
RC in REG-06, within 3 common working days from date
of submission of REG-07
|
GST REG-08
|
Order of cancellation of TDS / TCS
|
Officer satisfied for no requirement to be
registered for TDS/TCS
|
GST REG-09
|
Application for allotment of Unique Identity Number
|
RC in REG-06, within 3 common working days from date
of submission of REG-09
|
GST REG-10
|
Application for registration – Non-Resident
|
At least 5 days prior to commencement of business,
shall be given temporary identification number for making advance tax payment
|
GST REG-11
|
Application for amendments for REG-01, REG-07,
REG-09, or REG-10
|
Within 15 days of such change
|
GST REG-12
|
Order of amendment for – change in (a) name of
business, (b) Principal place of business, (c) details of
partners/directors/karta/managing committee/board of trustees/CEO
For PAN change -
For any other amendment -
|
Within 15 common working days from date of receipt
of REG-11
Fresh registration required in REG-01
On submission of REG-11
|
GST REG-03
|
Notice for seeking additional information for REG-11
|
Within 15 common working days from date of
submission of REG-11
|
GST REG-04
|
Filing additional information for REG-11
|
Within 7 common working days from date of receipt of
REG-03
|
GST REG-05
|
Order of Rejection for REG-11
|
Within 7 common working days of receipt of REG-04
|
GST REG-13
|
Order of allotment of temporary registration – Suo Moto Registration
|
Within 30 days shall file REG-01 or appeal against
temporary registration
|
GST REG-14
|
Application for cancellation of registration
|
Not before 1 year from effective date of
registration in case of voluntary registration
|
GST REG-15
|
Show cause notice for why registration should not be
cancelled
|
To reply within 7 days of receipt
|
GST REG-16
|
Order of cancellation of registration
|
Within 30 days of REG-14 or date of reply to REG-15
|
GST REG-17
|
Application for revocation of cancellation
|
Within 30 days from the date of service of order
|
GST REG-03
|
Notice for seeking additional information for REG-17
|
Within 3 common working days from date of submission
of REG-17
|
GST REG-04
|
Filing additional information for REG-17
|
Within 7 common working days from date of receipt of
REG-03
|
GST REG-18
|
Order of approval of revocation of cancellation
|
Within 30 days from date of receipt of REG-17 or
REG-04
|
GST REG-19
|
Notice for clarification for application for
revocation of cancellation
|
Within 30 days from date of receipt of REG-17
|
GST REG-05
|
Order of Rejection
|
Within 30 days from date of receipt of REG-17 or
REG-04
|
GST REG-20
|
Application for Enrolment of Existing Taxpayer
|
|
GST REG-21
|
Provisional registration Certificate
|
On filing of REG-20
|
GST REG-22
|
Order of cancellation of provisional registration
Certificate
|
Where particulars furnished not correct
|
GST REG-23
|
Intimation of discrepancies in Application for Enrolment
|
Show cause
|
GST REG-24
|
Application for cancellation of registration for
migrated taxpayer not liable for registration under GST Act
|
Person registered under earlier law who is not
liable under the GST Act
|
GST REG-25
|
Application for extension of registration period by
Casual/non-resident taxable person.
|
Before the last date of certificate
|
GST REG-26
|
Form for field visit report.
|
For physical verification of place of business
|
Cancellation of registration can happen in the following cases:
a)
Where the
business is discontinued, or transferred;
b)
Where taxable
person is no longer liable to be registered under Schedule V;
c)
Where registered
taxable person has contravened provisions of the Act;
d)
Where
Composition dealer has not furnished returns for 3 consecutive tax periods;
e)
Where any other
taxable person has not furnished returns for continuous period of 6 months;
f)
Person who has
taken voluntary registration has not commenced business within 6 months from
date of registration;
g)
Where
registration is obtained by fraud, wilful misstatement, suppression of facts.
Registration
granted or amended or cancellation or revocation of cancellation under one Act
(say CGST) shall be deemed to be
under the other Act (say SGST) and vice
versa.
Trust the above information is found useful to the readers.
Trust the above information is found useful to the readers.
Comments, suggestions and improvements are most welcome.
Best Wishes,
Amol Mahajan
