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REGD. NO. D. L.-33004/99
EXTRAORDINARY
II— — (i)
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
501]
No. 501] NEW DELHI, MONDAY, JUNE 19, 2017/ JYAISTHA 29, 1939
वित्त ं्त रालय
(ररालजस्िविाराल))
(केन्दरी उत् रालद-शल्ु कररसींराल-शल्ु कवन ं 2017)
अवधसचू नराल
नईददल्य ी,19जून 2017
स.त 3/2017-केंरी कर
सराल.कराल.वन. 610(अ).—केंरी सरकरालर ंरालयररसेिराल-करअवधवन ं 2017(2017कराल12)कीधरालरराल164द्वरालररालप्रदत्त
शवत ोंकरालप्र ो)करतेहुए वनम्नवयवततवन ंननरालतीह ,अथरालतत्:--
अध् राल 1
प्ररालरतवाक
1.सवत िप्त नरालं विस्तरालरररप्ररालरता-(1)इनवन ंोंकरालसतविप्त नरालंकेंरी ंरालयररसेिराल-करवन ं 2017ह,।
(2) े22जून 2017कोप्रिृत्तहों)े।
2. ररारालषरालएत-इनवन ंोंंेंजनतकदकसतदातसेअन्द थरालअ ेवितनहो -
(क)''अवधवन ं''सेंरालयररसेिराल-करअवधवन ं 2017(2017कराल12)अवाप्रेतह,;
(त)''प्ररू ''सेइनवन ंोंसेसतयग्न प्ररू अवाप्रेतह,;
())''धरालरराल''सेइसअवधवन ंकीकोईधरालररालअवाप्रेतह,;
(घ)''विशेषआर्थथकजोन''करालिहीअथतहो)राल जोविशेषआर्थथकजोनअवधवन ं 2005(2005कराल28)कीधरालरराल2केततड( क)ंें
उसकरालह,;
(डऺ)उनशब्दोंरर दोंके जोइसंेंप्र ुतह दकन्दतु ररारालवषतनहहह, ररअवधवन ंंें ररारालवषतह िहीअथतहों)े जो
अवधवन ंंेंक्रंश:उनकेह ।
3810 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अध् राल 2
स त ोजनवन ं
3.स त ु त उ्ग्रहहणकेवयएसचू नराल-(1)कोईव् वत वजसेवन ं24केउ वन ं(1)केततड(त)केअधीनअनतवतंआधरालर र
रवजस्रीकरणप्रदरालनदक राल) रालह, ररजोधरालरराल10केअधीनकरकेसतदराल करालविकल् दते रालह, वन तददनसे हयेदकन्दतुउतददनके
श्चरालत् रालतीसददनकेअ श्चरालत् रालीसीररअिवध जोआ ुत द्वरालररालइसवनवंत्तऩा रालदीजरालए रालतोप्रत् िरू से रालआ ुत
द्वरालररालअवधसूवचतसुविधरालकेंरोंकेंरालध् ंसेसरालंरालन्द ो्तय रसम् क्रू सेहस्तरालिररत रालइयेररालवनकसत् राल नकोडकेंरालध् ंसे
सत् रालव तप्ररू जीएस्ीसीएं ी-01ंेंइयेररालवनकरू सेसूचनराल रालइयकरे)राल:
रततु जहरालत प्ररू जीएस्ीसीएं ी-01ंें कीसचू नरालवन तददनके श्च रालत् रालइयकीजरालतीह ,िहरालत रवजस्रीकृतव् वत
वन तददनसेकोईाीकरसत)ृहीतनहहकरे)रालदकन्दतुउतददनके श्चरालत्की)ई ूर्थत ोंकेवयए ूर्थतकरालवनयजरालरीकरे)राल।
(2)कोईाीव् वत जोवन ं8केउ वन ं(1)केअधीनरवजस्रीकरणकेवयएआिेदनकरतरालह, प्ररू जीएस्ीआरईजी-01के
ाराल)तंेंधरालरराल10केअधीनकरसतदराल करनेकरालविकल् दे सके)राल वजसेउतधरालररालकेअधीनकरसतदराल करनेकीसूचनरालकेरू ंें
संझरालजरालए)राल।
(3)कोईाीरवजस्रीकृतव् वत जोधरालरराल10केअधीनकरसतदराल करनेकरालविकल् दते रालह, उसवित्ती िषतकेप्ररालरतासे हये वजसके
वयए ूिोतधरालररालकेअधीनकरसतदराल केविकल् करालप्र ो)दक राल) रालह, रालतोप्रत् िरू से रालआ ुत द्वरालररालअवधसूवचतसुविधरालकेंर
केंरालध् ंसेसरालंरालन्द ो्तय रसम् क्रू सेहस्तरालिररत रालइयेररालवनकसत् राल नकोडकेंरालध् ंसेसत् रालव तप्ररू जीएस्ी
सीएं ी-02ंेंसूचनराल रालइयकरे)रालररवन ं44केउ वन ं(4)केउ नतधोंकेअनुसरालरसुसत)तवित्ती िषतकेप्ररालरतासेसरालदददन
कीअिवधकेाीतरप्ररू जीएस्ीआई्ीसी-3ंेंवििरणद)े राल।
(4)कोईाीव् वत जोधरालरराल10केअधीनकरसतदराल करनेकेवयएउ वन ं(1)केअधीनसूचनराल रालइयकरतरालह, स््रालककेब् ौरे
वजसकेअतत)ततउसतरालरीतसे ूिित तीददनको वजससे िहउतधरालररालकेअधीनकरसतदराल करनेकरालविकल् दते रालह ,अरवजस्रीकृत
व् वत ोंसेप्ररालप्त उसकेद्वरालररालधरालररतंरालयकीआिक ूर्थताीह ,उसतरालरीतसे वजससेसत ुत उ्ग्रहहणकेविकल् करालप्र ो)दक राल
जरालतरालह, रालीसीररअिवधकेाीतर जोआ ुत द्वरालररालइसवनवंत्तऩा रालदीजरालए रालतोप्रत् िरू से रालआ ुत द्वरालररालअवधसूवचत
सुविधरालकेंरोंकेंरालध् ंसेसरालंरालन्द ो्तय रइयेररालवनकरू सेप्ररू जीएस्ीसीएं ी-03ंेंद)े राल।
(5)दकसीररालज् रालसतघररालज् िे्ंेंकरालरनरालरकेदकसीस्थरालनकीनरालनतउ वन ं(1) रालउ वन ं(3)केअधीनदकसीाीसूचनरालको
उसीस्थ राल ीयेतरालसत रालतक ररवजस्रीकृतकरालरनरालरकेसाीअन्द स्थ रालनोंकीनरालनतसूचनरालसंझरालजरालए)राल।
4.स त ुत उ्ग्रहहणकीप्रारालिीतरालरीत-(1)धरालरराल10केअधीनकरसतदराल करनेकरालविकल् उसवित्ती िषतके जनवन ं3के
उ वन ं(3)केअधीनसूचनराल रालइयकी)ईह,ररिहवन तददनजनउतवन ंकेउ वन ं(1)केअधीनसूचनराल रालइयकी)ई
ह ,आरतासेप्रारालिीहो)राल।
(2)वन ं3केउ वन ं(2)केअधीनसूचनराल रआिेदककोरवजस्रीकरणप्रदरालनकरनेके श्चरालत्हीविचरालरदक रालजरालए)रालररधरालरराल
10केअधीनकरसतदराल करनेकेवयएउसकरालविकल् वन ं10केउ वन ं(2) रालउ वन ं(3)केअधीनवन ततरालरीतसेप्रारालिी
हो)राल।
5.स त ु तउ्ग्रहहणकीशततें ररवननधबंध न-(1)धरालरराल10केअधीनकरसदत राल करने केवयएविकल् करालप्र ो)करनेिरालयरालव् वत
वनम्नवयवततशततों करालअनु रालयनकरे)राल अथरालतत्:--
(क)िहनतोआकवस्ंककररालधे व् वतह,ररनहीअवनिरालसीकररालधे व् वतह,;
(त)जहरालतविकल् करालप्र ो)वन ं3केउ वन ं(1)केअधीनदक राल) रालह ,िहरालतउसकेद्वरालररालवन तददनकोस््रालकंें
धरालररतंरालयकरालअततरररालवज् कव् राल रालर रालिरालवणज् केदौररालनक्र नहहदक राल) रालह, रालारालरतसेनरालहरदकसीस्थरालनसेआ रालत
नहहदक राल) रालह, रालररालज् केनरालहरवस्थतउसकीशरालतरालसे रालररालज् केनरालहरउसकेअवाकतरालत रालप्रधरालनसेप्ररालप्त नहहदक राल
) रालह,;
())उसकेद्वरालररालस््रालकंेंधरालररतंरालयकरालदकसीअरवजस्रीकृत ूर्थतकरालरसेक्र नहहदक राल) रालह,ररजहरालतक्र दक राल) रालह,
िहरालतिहधरालरराल9कीउ धरालरराल(4)केअधीनकरकरालसतदराल करतरालह,;
(घ)िहंरालय रालसेिराल रालदोनोंकीआिक ूर्थत रधरालरराल9कीउ धरालरराल(3) रालउ धरालरराल(4)केअधीनकरकरालसतदराल करे)राल;
(ड.)िह ूितितीवित्ती िषतकेदौररालनधरालरराल10कीउ धरालरराल(2)केततड(ड.)केअधीन थरालअवधसूवचतंरालयकेविवनंरालतण
ंेंनहहय)रालहुआह,;
(च)िह उसकेद्वरालररालजरालरी ूर्थतकेवनयकेऊ रीवसरे र''सत ुतकररालधे व् वत ूर्थत ों रसत)ृहीतकरकेवयए राल्
नहह''शब्दोंकरालउल्येतकरे)राल;रर
(छ)िह उसकेकरालरनरालरकेंूयस्थरालन रप्रंुतस्थरालन रररकरालरनरालरकेप्रत् ेकअवतररतस्थरालन रालस्थरालनों रप्रदर्थशत
प्रत् ेकनोर्स रालसरालइननोडत र''सत ुत कररालधे व् वत''शब्दोंकरालउल्येतकरे)राल।II (i) 3
(2)धरालरराल10केअधीनकरकरालसतदराल करनेिरालयेरवजस्रीकृतव् वतकेवयएहरिषतनईसूचनराल रालइयकरनरालआिश् कनहहह,ररिह
अवधवन ंकेउ नतधोंतथरालइनवन ंोंकेअध् धीनउतधरालररालकेअधीनकरकरालसतदराल करतरालरहसके)राल।
6.स त ु त उ्ग्रहहणकीविवधंरालन्द तराल-(1)धरालरराल10केअधीनकरकरालसतदराल करनेकेवयएदकसीरवजस्रीकृतव् वतद्वरालररालप्र ो)दक राल
) रालविकल् तनतकविवधंरालन्द रह)े राल जनतकिहउतधरालररालररइनवन ंोंकेअधीनउवल्यवततसाीशततों की ूर्थतकरतरालह,।
(2)उ वन ं(1)ंेंवनर्ददष््व् वत उसददनसेजनिहधरालरराल10 रालइसअध् राल केउ नतधोंंेंउवल्यवततदकसीशततकी ूर्थतनहह
करतरालह ,धरालरराल9कीउ धरालरराल(1)केअधीनकरसतदराल करनेकरालदराल ीहो)रालररउसके श्चरालत्की)ईप्रत् ेककररालधे ूर्थतकेवयएकर
नीजकजरालरीकरे)रालररिहीसीघ्नरालकेघर्तहोनेकेसरालतददनकेाीतरप्ररू जीएस्ीसीएं ी-04ंेंस्क ींसेप्रत् रालहरणकेवयए
सूचनरालाी रालइयकरे)राल।
(3)ीसरालरवजस्रीकृतव् वत वजसकरालआश सत ुत स्कींसेप्रत् रालहरणकरनेकरालह ,ीसेप्रत् रालहरणकीतरालरीतसे हयेसरालंरालन्द ो्तय
रइयेररालवनकरू सेसम् क्रू सेहस्तरालिररत रालइयेररालवनकसत् राल नकोडकेंरालध् ंसेसत् रालव तप्ररू जीएस्ीसीएं ी-04ंें
आिेदन रालइयकरे)राल।
(4)जहरालतसंुवचतअवधकरालरीके रालस हविश्िरालसकरनेकरालकरालरणह, दकरवजस्रीकृतव् वतधरालरराल10केअधीनकरसतदराल करनेकराल
राल्नहहथराल रालउसनेअवधवन ंकेउ नतधों रालइसअध् राल केउ नतधोंकरालउल्यतघनदक रालह ,तोिहप्ररू जीएस्ीसीएं ी-05ंें
ीसेव् वतकोएकनोर्स ीसेनोर्सकीप्ररालवप्त से न्दरहददनकेाीतर हहते ुकदर्थशतकरनेकेवयएजरालरीकरसके)रालदकधरालरराल10
केअधीनकरसतदराल करालविकल् ोंनइतकरालरकरदद रालजरालए।
(5)रवजस्रीकृतव् वतसेउ वन ं(4)केअधीनजरालरीहते ुकदर्थशतकरनेिरालयेनोर्सकेप्ररू जीएस्ीसीएं ी-06ंेंउत्तरकी
प्ररालवप्त रसंुवचतअवधकरालरीीसे उत्तरकीप्ररालवप्त केतीसददनकीअिवधकेाीतर थरालवस्थवत रालतोविकल् कीतरालरीतसे रालीसे
उल्यतघनसेसतनतवधतघ्नरालकीतरालरीतसेधरालरराल10केअधीन रालतोउत्तरकोस्िीकरालरकरतेहुए रालकरसतदराल करनेकेविकल् को
इनकरालरकरतेहुएप्ररू जीएस्ीसीएं ी-07ंेंआदशे जरालरीकरे)राल।
(6)प्रत् ेकव् वत वजसनेउ वन ं(2)केअधीनसूचनरालदीह, रालउ वन ं(3)केअधीनप्रत् रालहरणकरालआिेदन रालइयदक रालह, राल
ीसरालव् वत वजसकीनरालनतउ वन ं(5)केअधीनप्ररू जीएस्ीसीएं ी-07ंेंविकल् केप्रत् रालहरणकरालआदशे रालररतदक राल) राल
ह, सरालंरालन्द ो्तय र रालतोप्रत् िरू से रालआ ुतद्वरालररालअवधसूवचतसुविधरालकेंरकेंरालध् ंसेप्ररू जीएस्ीआई्ीसी-01ंें
थरालवस्थवत उसतरालरीतसे वजससेविकल् करालप्रत् रालहरणदक राल) रालह, रालप्ररू जीएस्ीसीएं ी-07ंें रालररतआदशे कीतरालरीतसे
तीसददनकीअिवधकेाीतरएकवििरणइयेररालवनकरू सेदेसके)राल वजसंेंउसतरालरीतको वजसकोविकल् करालप्रत् रालहरण राल
उसकोइनकरालरदक राल) रालह ,उसकेद्वरालररालस््रालकंेंधरालररतइन ु्ोंकेस््रालकररअद्ध त त, रालर रालत, रालरंरालयंेंअततर्थिष््इन ु्ोंकेब् ौरे
हों)े।
(7)दकसीररालज् रालसतघररालज् िे्ंेंकरालरनरालरकेदकसीस्थरालनकीनरालनतउ वन ं(5)केअनुसरालरउ वन ं(2) रालउ वन ं(3)के
अधीनप्रत् रालहरण रालधरालरराल10केअधीनकरसतदराल करनेकेविकल् केइनकरालरदकएजरालनेकीसूचनराल रालआिेदनकोउसीस्थराल ीयेतराल
सत रालतक ररवजस्रीकृतकरालरनरालरकेअन्द साीस्थ रालनोंकीनरालनतसूचनरालसंझरालजरालए)राल।
7.स त ुत उ्ग्रहहणकेकरकीदर-धरालरराल10ररइसअध् राल केउ नतधोंकेअधीनसत ुत उ्ग्रहहणकेवयएनीचेदी)ईसरालरणीकेस्तता
(2)ंेंविवनर्ददष्् राल्रवजस्रीकृतव् वत ोंकेप्रि)तधरालरराल10केअधीनउतसरालरणीकेस्तता(3)ंेंविवनर्ददष््दर रकरकरालसतदराल
करे)राल:
क्र.सत. रवजस्रीकृतव् वत ोंकरालप्रि)त करकीदर
(1) (2) (3)
1 एकप्रवतशत
ीसेविवनंरालततरालओंसे जोसरकरालरद्वरालररालअवधसूवचतदकएजरालएत
वान्दनविवनंरालतत राल
2 अनुसूची2के ,रराल6केततड(त)ंेंवनर्ददष्् ूर्थत रालत करनेिरालये ढरालईप्रवतशत
ूर्थतकरालर
3 धरालरराल10ररइसअध् राल केउ नतधोंकेअधीनसत ुतउ्ग्रहहण आधरालप्रवतशत
केवयए राल्कोईअन्द ूर्थतकरालर
अध् राल 3
रवजस्रीकरण
8.रवजसर्ीकरणकेवयएआिदे न-(1)दकसीअवनिरालसीकररालधे व् वत धरालरराल51केअधीनस्रोत रक्ौतीकेवयएअ ेवितदकसी
व् वत धरालरराल52केअधीनस्रोत रकरसत)ृहीतकरनेकेवयएअ ेवितदकसीव् वतररएकीकृतंरालयररसेिरालकरअवधवन ं
2017(2017कराल13)कीधरालरराल14ंेंवनर्ददष््दकसी),रकररालधे आनयरालइनप्ररालवप्त कतरालतकोारालरतकेनरालहरदकसीस्थरालनसेआनयरालइन
सूचनरालररडराल्रालनेस हुतच रालसुधरालरसेिरालओंकी ूर्थतकरनेिरालयेदकसीव् वतसेवान्दनप्रत् ेकीसरालव् वत जोधरालरराल25कीउ धरालरराल4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(1)केअधीनरवजस्रीकृतदकएजरालनेकरालदराल ीह, ररधरालरराल25कीउ धरालरराल(3)केअधीनरवजस्रीकरणचरालहने िरालयरालप्रत् ेकव् वत
(वजसेइसअध् राल ंेंइसके श्चरालत्आिेदककहराल) रालह), रवजस्रीकरणकेवयएआिेदनकरनेसे हये रालतोप्रत् िरू से रालआ ुत
द्वरालररालअवधसूवचतसुविधरालकेंरकेंरालध् ंसेसरालंरालन्द ो्तय रप्ररू जीएस्ीआरईजी-01केाराल)कंेंअ नरालस्थराल ीयेतरालसत रालतक
ंोनरालइयनत0 ई-ंेय तराल ररालज् रालसतघररालज् िे्घोवषतकरे)राल:
रततुदकसीविशेषआर्थथकजोनंेंकोईइकरालई रालइकरालइ रालतरतनेिरालयरालव् वत रालीसरालव् वत जोविशेषआर्थथकजोन
विकरालसकतरालतह ,विशेषआर्थथकजोनकेनरालहरअिवस्थतउसकीअन्द इकरालइ ोंसेवान्दनदकसीकरालरनरालरशीषतकेरू ंेंरवजस्रीकरणके
वयए ृथक्आिेदनकरे)राल:
रततु हररदकप्रत् ेकीसरालव् वत जोकोईइन ु्सेिरालवितरकह ,ीसेइन ु्सेिरालवितरककेरू ंेंरवजस्रीकरणकेवयए
ृथक्आिेदनकरे)राल।
(2) (क)स्थराल ीयेतरालसत रालतककोकेंरी प्रत् िकरनोडतद्वरालररालअनुरवितडराल्रालनेससेसरालंरालन्द ो्तयद्वरालररालआनयरालइनविवधंरालन्द
ननराल रालजरालए)राल।
(त)उ वन ं(1)केअधीनघोवषतंोनरालइयनम्नरकोउतंोनरालइयनम्नर राेजे)एिन्रालइं रालसिडतकेंरालध् ंसे
सत् रालव तदक रालजरालए)राल;रर
())उ वन ं(1)केअधीनघोवषतई-ंेय तेकोउतई-ंेय ते राेजे)एएक ृथक्िन्रालइं रालसिडतकेंरालध् ंसे
सत् रालव तदक रालजरालए)राल।
(3)स्थराल ीयेतरालसत रालतक,ंोनरालइयनम्नरररई-ंेय तेकेस यतराल ूितकसत् राल न रएकअस्थराल ीवनदश सत रालतकसृवजतदक राल
जरालए)रालररउसेआिेदककोउतंोनरालइयनम्नरररई-ंेय ते रसतसूवचतदक रालजरालए)राल।
(4)आिेदक,उ वन ं(3)केअधीनसृवजतवनदश सत रालतककरालउ ो)करकेइय,ररालवनकरू से,प्ररू जीएस्ीआरईजी-01केाराल)
तं,ेंसम् क्रू सेहस्तरालिररत रालइय,ररालवनकसत् राल नकोडकेंरालध् ंसेसत् रालव तआिेदन,उतप्ररालरू ंेंविवनर्ददष््दस्तरालिेजोंके
सरालथ,प्रत् िरू से रालआ ुत द्वरालररालअवधसूवचतदकसीसुविधरालकेंरकेंरालध् ंसेसरालंरालन्द ो्तय रप्रस्तुतकरे)राल।
(5)उ वन ं(4)केअधीनआिेदनकीप्ररालवप्त रआिेदककोप्ररू जीएस्ीआरईजी-02ं,ेंइय,ररालवनकरू से,अवास्ि ीकृवतजरालरी
कीजरालए)ी।
(6)आकवस्ंककररालधे व् वतकेरू ंेंरवजस्रीकरणकेवयएआिेदनकरनेिरालयेदकसीव् वतको,धरालरराल27केउ नतधोंकेअनुसरालर
अविंकरजंरालकरनेकेवयए,सरालंरालन्द ो्तयद्वरालरराल,अस्थराल ीवनदश सत रालतकदद रालजरालए)रालररकेियउतजंरालके श्चरालत्ही
उ वन ं(5)केअधीनअवास्ि ीकृवतइय,ररालवनकरू सेजरालरीकीजरालए)ी।
9.आिेदनकरालसत् राल नररअनंु ोदन—(1)आिेदनसंुवचतअवधकरालरीकोाेजरालजरालए)राल,जोआिेदनररसतयग्न दस्तरालिेजोंकी रीिराल
करे)रालरर ददिेदीकक्रंंें रालएजरालतेह तोआिेदककोआिेदनप्रस्तुतकरनेकीतरालरीतसेतीनकराल तददिसकीअिवधकेाीतर
रवजस्रीकरणप्रदरालनकरनेकरालअनुंोदनकरदद रालजरालए)राल।
(2)जहरालतवन ं8केअधीनददए)एआिेदनंें रालतोउतवन ंकेअधीनददएजरालनेकेवयएअ ेवितदकसीसूचनराल रालदकसी
दस्तरालिेजकेरू ंेंकंी रालईजरालतीह, रालजहरालतसंुवचतअवधकरालरीउसकेसरालथददए)एआिेदन रालदस्तरालिेजोंंेंदी)ईदकसीसूचनरालकी
नरालनतदकसीस् ष््ीकरणकीअ िे रालकरतरालह ,िहरालतिहआिेदककोआिेदनप्रस्तुतकरनेकीतरालरीतसेतीनकराल तददिसकीअिवधके
ाीतरप्ररू जीएस्ीआरईजी-03ं,ेंइय,ररालवनकरू सेनोर्सजरालरीकरसके)रालररआिेदक,ीसेनोर्सकीप्ररालवप्त कीतरालरीतसे
सरालतकराल तददिसकीअिवधकेाीतरप्ररू जीएस्ीआरईजी-04ं,ेंइय,ररालवनकरू से,ीसरालस् ष््ीकरण,सूचनराल रालदस्तरालिेजद)े राल।
स् ष््ीकरण—इसउ वन ंकेप्र ोजनोंकेवयए,"स् ष््ीकरण" दकेअतत)ततप्ररू जीएस्ीआरईजी-01केाराल)कंेंघोवषतस्थराल ी
येतरालसत रालतक,ररालज् ंोनरालइयनम्नरररई-ंेय तेसेवान्दनरवजस्रीकरणकेआिेदनंेंघोवषतविवशवष्् ोंंेंउ रालततरण रालसुधरालराी
ह,।
(3)जहरालतसंुवचतअवधकरालरीकरालआिेदकद्वरालररालददए)एस् ष््ीकरण,सूचनराल रालदस्तरालिेजोंसेसंरालधरालनहोजरालतरालह,,िहरालतिहीसे
स् ष््ीकरण,सूचनराल रालदस्तरालिेजोंकीप्ररालवप्त कीतरालरीतसेसरालतकराल तददिसकीअिवधकेाीतरआिेदककोरवजस्रीकरणप्रदरालनकरने
करालअनुंोदनकरसके)राल।
(4)जहरालतउ धरालरराल(2)केअधीनजरालरीनोर्सकेप्रत् ुत्तरंेंआिेदकद्वरालररालकोईउत्तरनहहदद रालजरालतरालह, रालजहरालतसंुवचतअवधकरालरी
ददए)एस् ष््ीकरण,सूचनराल रालदस्तरालिेजोंसेसततुष््नहहह,,िहरालतिहयेतनद्ध दकएजरालनेिरालयेकरालरणोंसेीसेआिेदनकोनरालंतजूरकर
द)े रालररआिेदककोप्ररू जीएस्ीआरईजी-05ंेंइय,ररालवनकरू सेसूवचतकरे)राल।II (i) 5
(5) ददसंुवचतअवधकरालरी,--
(क)आिेदनप्रस्तुतदकएजरालनेकीतरालरीतसेतीनकराल तददिसकीअिवधकेाीतर; राल
(त)उ वन ं(2)केअधीनआिेदकद्वरालररालददए)एस् ष््ीकरण,सूचनराल रालदस्तरालिेजोंकीप्ररालवप्त कीतरालरीतसेसरालतकराल तददिस
कीअिवधकेाीतर,
कोईकरालरतिरालईकरनेंेंअस यरहतरालह,तोरवजस्रीकरणप्रदरालनदकएजरालनेकेआिेदनकोअनुंोददतहुआसंझरालजरालए)राल।
10.रवजस्रीकरणप्रंरालण ्करालजरालरीदक रालजरालनराल-(1)धरालरराल25कीउ धरालरराल(12)केउ नतधोंकेअध् धीन,जहरालतरवजस्रीकरणदकए
जरालनेकेवयएआिेदनकरालवन ं9केअधीनअनुंोदनकरदद राल) रालह,,िहरालतआिेदककोकरालरनरालरकेंु स्थरालनररकरालरनरालरकराल(के)
अवतररतस्थरालन रालस्थरालनोंकोदर्थशतकरतेहुएप्ररू जीएस्ीआरईजी-06ंेंसरालंरालन्द ो्तय रएकरवजस्रीकरणप्रंरालण ्उ यब्ध
करिराल रालजरालए)रालतथरालंरालयररसेिरालकर हचरालनसत रालतकवनम्नवयवततिणतों केअध् धीनसंनुदवे शतदक रालजरालए)राल,अथरालतत्:--
(क) ररालज् कोडकेवयएदोिणत;
(त) स्थराल ीयेतरालसत रालतक रालकरक्ौतीररसतिहणयेतरालसत रालतककेवयएदोिणत;
()) अवस्तत्िकोडकेवयएदोिणत;रर
(घ) एकच,कसंिणत।
(2)जहरालतरवजस्रीकरणकेवयएआिेदनीसीतरालरीतसेतीसददनकीअिवधकेाीतरप्रस्तुतकरदद राल) रालह ,िहरालतरवजस्रीकरणउस
तरालरीतसेप्रारालिीहो)राल,वजसकोव् वतरवजस्रीकरणकेवयएदराल ीहोजरालतरालह,।
(3)जहरालतआिेदकद्वरालरराल,रवजस्रीकरणकेवयएकोईआिेदन,उसकेरवजस्रीकरणकेवयएदराल ीहोजरालनेकीतरालरीतसेतीसददनकी
संरालवप्त के श्चरालत् प्रस्तुतदक राल) रालह,,िहरालतरवजस्रीकरणकेवयएप्रारालिीतरालरीत,वन ं9केउ वन ं(1) रालउ वन ं(3) राल
उ वन ं(5)केअधीनरवजस्रीकरणप्रदरालनकरनेकीतरालरीतहो)ी।
(4)अवधवन ंकेअधीनरवजस्रीकरणकरालप्रत् ेकप्रंरालण ्संुवचतअवधकरालरीद्वरालररालवडवज्यरू सेहस्तरालिररतहो)राल।
(5)जहरालतरवजस्रीकरणवन ं9केउ वन ं(5)केअधीनप्रदरालनदक राल) रालह,,िहरालतआिेदकको,रवजस्रीकरणसत रालतकसतसूवचतदक राल
जरालए)रालररउ वन ं(1)केअधीनइय,ररालवनकसत् राल नकोडकेंरालध् ंसेसम् क्रू सेहस्तरालिररत रालसत् रालव तरवजस्रीकरण
प्रंरालण ्उसेवन ं9केउ वन ं(5)ंेंविवनर्ददष््अिवधकीसंरालवप्त के श्चरालत्तीनददनकीअिवधकेाीतरसरालंरालन्द ो्तय र
उ यब्धकरिराल रालजरालए)राल।
11.दकसीररालज् रालदकसीसघत ररालज् ि्े केाीतरनहुकरालरनरालरशीषतों केवयए थृ क्रवजस्रीकरण— (1)दकसीररालज् रालदकसीसतघ
ररालज् िे्केाीतरनहुकरालरनरालरशीषतरतनेिरालयेदकसीीसेव् वतको,वजससेधरालरराल25कीउ धरालरराल(2)केअधीनउसकेकरालरनरालरशीषत
ंेंसेदकसीकरालरनरालरकेवयएएक ृथक्रवजस्रीकरणकीअ ेिरालह,,वनम्नवयवततशततों केअध् धीन,प्रत् ेकशीषतकेसतनतधंें ृथक्
रवजस्रीकरणप्रदरालनदक रालजरालए)राल,अथरालतत्:--
(क)ीसेव् वतके रालसधरालरराल2केततड(18)ंें थराल- ररारालवषतएकसेअवधककरालरनरालरशीषतह ;
(त)दकसीकररालधे व् वतकेकरालरनरालरशीषतकोधरालरराल10केअधीनकरसतदराल केवयएरवजस्रीकरणप्रदरालननहहदक राल
जरालए)राल ददउसीव् वतकेअन्द करालरनरालरशीषतों ंेंकोईएकधरालरराल9केअधीनकरकरालसतदराल कररहरालह,।
())ीसेव् वतके ृथक्रू सेरवजस्रीकृतसाीकरालरनरालरशीषत ीसेव् वतकेदसू रेरवजस्रीकृतकरालरनरालरशीषतकोकी)ई
ंरालय रालसेिरालओं रालदोनोंकी ूर्थत रअवधवन ंकेअधीनकरकरालसतदराल करें)ेररीसी ूर्थतकेवयएकरनीजकजरालरी
करें)े।
स् ष््ीकरण-ततड(त)केप्र ोजनोंकेवयए हस् ष््दक रालजरालतरालह,दकजहरालतदकसीरवजस्रीकृतव् वतकरालकोईाीकरालरनरालर
शीषत वजसे ृथक्रवजस्रीकरणप्रदरालनदक राल) रालह ,धरालरराल10केअधीनकरसतदराल केवयएअ राल्होजरालतरालह ,िहरालतउत
व् वतकेअन्द साीकरालरनरालरशीषतउतधरालररालकेअधीनकरसतदराल केवयएअ राल्होजरालएत)े।
(2)करालरनरालरशीषतों केवयए ृथक्रवजस्रीकरणअवाप्ररालप्त करनेकराल राल्कोईरवजस्रीकृतव् वतीसेप्रत् ेकशीषतकेसतनतधंेंप्ररू
जीएस्ीआरइजी-01ंें ृथक्आिेदनप्रस्तुतकरसके)राल।6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(3)रवजस्रीकरणकेसत् राल नररप्रदरालनदकएजरालनेसेसतनतवधतवन ं9ररवन ं10केउ नतध थरालिश् क ररिततनोंसवहतइस
वन ंकेअधीनप्रस्तुतदकए)एआिेदनकोयराल)ूहों)े।
12.स्रोत रकरकीक्ौतीकेवयए रालस्रोत रकरसत)हृ ीतकरनेकेवयएअ वे ितव् वत ोंकोरवजस्रीकरणकरालप्रदरालनदक रालजरालनराल
–(1)धरालरराल51केउ नतधोंकेअनुसरालरकरकीक्ौतीकेवयएअ ेवितकोईाीव् वत रालधरालरराल52केउ नतधोंकेअनुसरालरस्रोत रकर
सत)ृहीतकरनेकेवयएअ ेवितकोईाीव् वत रालतोप्रत् िरू से रालआ ुतद्वरालररालअवधसूवचतदकसीसुविधरालकेंरकेंरालध् ंसे
रवजस्रीकरणप्रदरालनकरनेकेवयएइयेररालवनकरू सेसम् क्रू सेहस्तरालिररत रालइयेररालवनकसत् राल नकोडकेंरालध् ंसेसत् रालव त
आिेदनप्ररू जीएस्ीआरइजी-07ंेंप्रस्तुतकरे)राल।
(2)संुवचतअवधकरालरीसम् क्सत् राल नके श्चरालत्रवजस्रीकरणप्रदरालनकरसके)रालररआिेदनकेप्रस्तुतदकएजरालनेकीतरालरीतसेतीन
कराल तददिसकीअिवधकेाीतरप्ररू जीएस्ीआरइजी-06ंेंरवजस्रीकरणकरालप्रंरालण ्जरालरीकरसके)राल।
(3)जहरालतजरालतचदकएजरालने र रालइसअवधवन ंकेअधीनदकसीअन्द कराल तिरालहीकेअनुसरणंेंसंुवचतअवधकरालरीकराल हसंरालधरालनहो
जरालतरालह, दककोईव् वत वजसेप्ररू जीएस्ीआरइजी-06ंेंरवजस्रीकरणकरालप्रंरालण ्जरालरीकरदद राल) रालह ,धरालरराल51केअधीन
स्रोत रकरकीक्ौतीकराल रालधरालरराल52केअधीनस्रोत रकरसत)ृहीतकरनेकरालदराल ीनहहरहरालह,तोउतअवधकरालरीउ वन ं(2)के
अधीनजरालरीदकए)एरवजस्रीकरणकोरकर करसके)रालररीसेरकर करणकोउतव् वतकोइयेररालवनकरू सेप्ररू जीएस्ी
आरइजी-08ंेंसतसूवचतदक रालजरालए)राल:
रततुसंुवचतअवधकरालरीरवजस्रीकरणकेरकर करणकेवयएवन ं22ंें थरालउ नतवधतप्रदक्र रालकरालअनुसरणकरे)राल।
13.अवनिरालसीकररालध े व् वत कोरवजस्रीकरणकरालप्रदरालनदक रालजरालनराल–(1)कोईअवनिरालसीकररालधे व् वत अ नेविवधंरालन्द
रालस ो्तकीस्िप्रंरालवणतप्रवतकेसरालथरवजस्रीकरणकेवयएसम् क्रू सेहस्तरालिररत रालइयेररालवनकसत् राल नकोडकेंरालध् ंसे
सत् रालव तआिेदन रालतोप्रत् िरू से रालआ ुत द्वरालररालअवधसूवचतदकसीसुविधरालकेंरकेंरालध् ंसेसरालंरालन्द ो्तय रइयेररालवनकरू
सेप्ररू जीएस्ीआरइजी-09ंेंकरालरनरालरकेप्ररालरतासेकंसेकं रालतचददन हयेप्रस्तुतकरे)राल:
रततुारालरतसेनरालहरवन)वंत रालस्थरालव तदकसीकरालरनरालरअवस्तत्िकीदशरालंेंरवजस्रीकरणकेवयएआिेदनउसकेकर
हचरालनसत रालतक रालविवशष््सत रालतक वजसकेआधरालर रअवस्तत्िकीउसदशे कीसरकरालरद्वरालरराल हचरालनकीजरालतीह, राल ददउ यब्धह
तोउसकेस्थ राल ीयेतरालसत रालतकसवहतप्रस्तुतदक रालजरालए)राल।
(2)दकसीअवनिरालसीकररालधे व् वतकेरू ंेंरवजस्रीकरणकेवयएआिेदनकरनेिरालयेदकसीव् वतको,धरालरराल27केउ नतधोंके
अनुसरालरअविंकरजंरालकरनेकेवयए,सरालंरालन्द ो्तयद्वरालरराल,अस्थराल ीवनदश सत रालतकदद रालजरालए)रालररकेियउतजंरालके श्चरालत्ही
वन ं8केउ वन ं(5)केअधीनअवास्ि ीकृवतउसकेइयेररालवनकनकदतरालतेंेंइय,ररालवनकरू सेजरालरीकीजरालए)ी।
(3)रवजस्रीकरणकेसत् राल नररप्रदरालनदकएजरालनेसेसतनतवधतवन ं9ररवन ं10केउ नतध थरालिश् क ररिततनोंसवहतइस
वन ंकेअधीनप्रस्तुतदकए)एआिेदनकोयराल)ूहों)े।
(4)दकसीअवनिरालसीकररालधे व् वतद्वरालररालदकए)एरवजस्रीकरणकरालआिेदन उसकेीसेप्ररालवधकृतव् वतद्वरालररालहस्तरालिररतदक राल
जरालए)राल जोविवधंरालन्द स्थ राल ीयेतरालसत रालतकरतनेिरालयरालारालरतंेंवनिरालसीकोईव् वतहो)राल।
14.ारालरतसेनरालहरदकसीस्थरालनसेआनयरालइनसचू नरालररडराल्रालनसे हुतच रालसधु रालरसिे रालओंकीदकसी)र, कररालध े आनयरालइन
प्ररालवप्त कतरालत को र्थू तकरने िरालये दकसीव् वत कोरवजस्रीकरणकरालप्रदरालनदक रालजरालनराल-(1)ारालरतसेनरालहरदकसीस्थरालनसेआनयरालइन
सूचनरालररडराल्रालनेस हुचत रालसुधरालरसेिरालओंकीदकसी)र, कररालध े आनयरालइनप्ररालवप्त कतरालत को र्थू तकरने िरालयरालकोईाीव् वत
रवजस्रीकरणकेवयएसम् क्रू सेहस्तरालिररत रालइयेररालवनकसत् राल नकोडकेंरालध् ंसेसत् रालव तआिेदनसरालंूवहक रालतोप्रत् ि
रू से रालआ ुत द्वरालररालअवधसूवचतसुविधरालकेंरकेंरालध् ंसेइयेररालवनकरू सेसरालंरालन्द ो्तय रप्ररू जीएस्ीआरइजी-10ंें
प्रस्तुतकरे)राल।
(2)उ वन ं(1)ंेंवनर्ददष््आिेदकको ीसीशततों ररवननबंधधनोंकेअध् धीनररीसेअवधकरालरीद्वरालरराल जो ररषद् कीवस रालररशों
रकेंरी सरकरालरद्वरालररालअवधसूवचतकीजरालएत प्ररू जीएस्ीआरइजी-06ंेंप्रदरालनदक रालजरालए)राल।
15.आकवस्ंककररालध े व्यविररअवनिरालसीकररालध े व्यविद्वरालररालप्रचरालयनकीअिवधकरालविस्तरालर.-(1)जहरालतरवजस्रीकृतआकवस्ंक
कररालधे व्यवि रालअवनिरालसीकररालधे व्यविरवजस्रीकरणकेउसकेआिेदनंेंउ दर्थशतरवजस्रीकरणकीअिवधकरालविस्तरालरचरालहतरालह,
एकआिेदनजीएस्ी-11प्ररू ंेंसरालधरालरण ो्तयकेंरालध् ंसेइय,ररालवनकरू से रालतोसीधे रालआ ुिद्वरालररालअवधसूवचतसुकरकेन्दर
केंरालध् ंसे ीसेव्यविद्वरालररालउसकोप्रदत्तरवजस्रीकरणकीविवधंरालन्द तरालकेसंरालप्तहोनेसे ूितप्रस्तुतदक रालजरालए)राल।
(2)उ -वन ं(1)केअधीनआिेदनकेियधरालरराल27कीउ धरालरराल(2)ंेंविवनर्ददष्टरकंकेसतदराल रअवास्िीकृतदक रालजरालए)राल।
16.अ ने आ से रवजस्रीकरण.-(1)जहरालत दकसीसि िण जरालतच वनरीिण तयरालशी रालइसअवधवन ंकेअधीनअन्द कराल तिरालवह ोंके
अनुसरणं,ेंउवचतअवधकरालरी ह रालतरालह,दकअवधवन ंकेअधीनरवजस्रीकरणकेवयएदराल ीव्यविीसेरवजस्रीकरणकेवयएआिेदन
करनेंेंवि यहो) रालह ,ीसरालअवधकरालरी उिव्यविकोअस्थराल ीआधरालर ररवजस्रीकृतकरसके)रालररजीएस्ीआरईजी-12ंें
एकआदशे जरालरीकरसके)राल।II (i) 7
(2)उ -वन ं(1)केअधीनप्रदत्तरवजस्रीकरण रवजस्रीकरणप्रदरालनकरनेिरालयेआदशे कीतरालरीतसेप्रारालिीहो)राल।
(3)प्रत् ेकव्यविवजसेउ -वन ं(1)केअधीनअस्थराल ीरवजस्रीकरणप्रदरालनदक राल) रालह ,ीसरालरवजस्रीकरणप्रदरालनकरनेकीतरालरीत
सेनब्नेददनोंकीअिवधकेाीतर वन ं8 रालवन ं12ंेंउ नतवधतप्ररू रररीवतंेंरवजस्रीकरणकेवयएएकआिेदनप्रस्तुत
करे)राल:
रन्दतुजहरालतउिव्यविअस्थराल ीरवजस्रीकरणप्रदरालनदकएजरालनेकेविरुद्ध अ ीयदरालवतयकरनेंेंवि यहोजरालतरालह ,ीसेंरालंयेंें
रवजस्रीकरणकेवयएआिेदन अ ीयी प्ररालवधकरालरीद्वरालररालरवजस्रीकरणकेवयएदरालव त्िउदरालनेिरालयेआदशे केजरालरीकरनेकीतरालरीतसे
तीसददिसोंकीअिवधकेाीतरप्रस्तुतदक रालजरालए)राल।
(4)सत् राल नरररवजस्रीकरणप्रंरालण ्जरालरीकरनेसेसतनतवधतवन ं9ररवन ं10केउ नतध थरालआिश् क ररिततनसवहत
उ -वन ं(3)केअधीनप्रस्तुतआिेदनकोयराल)ूहों)े।
(5)उ -वन ं(4)केअधीनसत् राल नकेअनसु रणंेंसंनुदवे शतंरालयररसेिरालकर हचरालनसत राल उ -वन ं(1)केअधीन
रवजस्रीकरणप्रदरालनकरनेिरालयेआदशे कीतरालरीतसेप्रारालिीहो)ी।
17.कवत विवशष्टसत्तरालओंकोविवशष्ट हचरालनसत रालकरालसंनदु शे न.-(1)प्रत् ेकव्यविवजसेधरालरराल25कीउ -धरालरराल(9)केउ नतधोंके
अनुसरणंेंविवशष्ट हचरालनसत रालप्रदरालनदक रालजरालनरालअ ेवितह, जीएस्ीआरईजी-13प्ररू ंेंइय,ररालवनकरू ंें सरालंरालन्द ो्तय
र रालतोसीधे रालनोडत रालआ ुिद्वरालररालअवधसूवचतसुकरकेंरकेंरालध् ंसे वन ं8ंेंविवनर्ददष्टरीवतंें सम् करू सेहस्तरालवित राल
इय,ररालवनकसत् राल नकोडकेंरालध् ंसेसत् रालव तआिेदनप्रस्तुतकरसके)राल।
(2)उवचतअवधकरालरी जीएस्ीआरईजी-13प्ररू ंेंएकआिेदनप्रस्तुतदकएजरालने र रालउिप्ररू ारेजरालनेके श्चरालत्उिव्यविको
विवशष्ट हचरालनसत रालसंनुदवे शतकरे)रालररआिेदनप्रस्तुतदकएजरालनेकीतरालरीतसेतीनकराल तददिसोंकेाीतरजीएस्ीआरईजी-
06ंेंप्रंरालण ्जरालरीकरे)राल।
18.नरालं ्य ररवजस्रीकरणप्रंरालण ्ररंरालयतथरालसिे रालकर हचरालनसत रालकोप्रदर्थशतकरनराल.-(1)प्रत् ेकरवजस्रीकृतव्यवि
उसकरालरवजस्रीकरणप्रंरालण ्उसकेकरालरनरालरकेंु स्थरालन रररीसेप्रत् ेककरालरनरालरकेअवतररिस्थरालन रालस्थरालनों र प्रंुत
अिवस्थवत रउ दर्थशतकरे)राल।
(2)प्रत् ेकरवजस्रीकृतव्यविउसकेकरालरनरालरकेप्रंुतस्थरालनररकरालरनरालरकेप्रत् ेकअवतररिस्थरालन रालस्थरालनों र प्रिेशस्थरालन र
प्रदर्थशतनरालं ्य रंरालयररसेिराल-कर हचरालनसत रालप्रदर्थशतकरे)राल।
19.रवजस्रीकरणंें सशत ोधन.-(1)रवजस्रेशनकेवयएप्ररू जीएस्ीआरईजी-01 रालप्ररू जीएस्ीआरईजी-07 रालप्ररू
जीएस्ीआरईजी-09 रालप्ररू जीएस्ीआरईजी-10 रालप्ररू जीएस्ीआरईजी-13विवशष्ट हचरालनसत रालकेवयएआिेदनंेंदी
)ईविवशवष्ट ोंंेंरवजस्रीकरण रालविवशष्ट हचरालनसत रालप्ररालप्तकरतेसं रालसं -सं र थराल-सतशोवधतकोई ररिततनह ,
रवजस्रीकृतव्यवि ीसे ररिततनसे तरहददिसकेाीतर प्ररू जीएस्ीआरईजी-14ंेंइय,रोवनकरू से ीसे ररिततनसेसतनतवधत
दस्तरालिेजोंकेसरालथ इय,ररालवनकसत् राल नकोडकेंरालध् ंसेसम् करू सेहस्तरालिररत रालसत् रालव त आिेदन रालतोसीधे रालआ ुि
द्वरालररालअवधसूवचतसुकरकेन्दरकेंरालध् ंसेप्रस्तुतकरे)रालाः
रन्दतु दद-(क) ररिततनवनम्नसेसतनतवधतह,-
(i)करालरनरालरकरालविवधकनरालं;
(ii)करालरनरालरकेप्रंुतस्थरालन रालकरालरनरालरकेदकसीअन्द अवतररिस्थरालन(स्थरालनों)कराल तराल; राल
(iii)ाराल)ीदरालरी रालवनदशे कों कतरालत प्रनतधसवंवत न्द रालसनोडत ंु कराल तकरालरीअवधकरालरी रालसंतुल् केजोडने ह्रालने राल
सेिरालवनिृवत्त र करालरनरालरकेददनप्रवतददनकराल तों केवयएउत्तरदराल ीह,,-
धरालरराल29केअधीनरवजस्रीकरणकरालिरालरत्रकर करणनहहहोतरालउवचतअवधकरालरीसम् क्सत् राल नके श्चरालत्प्ररू जीएस्ीआरईजी
-14ंेंआिेदनप्ररालप्तहोनेकीतरालरीतसे15कराल तददिसोंकेाीतरसतशोधनकोअनुंोददतकरे)रालररइय,ररालवनकरू सेप्ररू
जीएस्ीआरईजी-15ंेंएकआदशे जरालरीकरे)रालररीसरालिरालरतर्)सतशोधनकीघ्नरालघ्नेकीतरालरीतसेप्रारालिीहो)राल;
(त)दकसीररालज् रालसतघररालज् िे्ंेंततड(क)केउ -ततड(i)ररउ -ततड(ii)सेसतनतवधत ररिततनसंरालनस्थराल ीतरालतरालसत राल र
इसअध् राल केउ नतधोंकेअधीनरवजस्रीकृतव्यवि ोंद्वरालररालप्ररालप्तसाीरवजस्रीकरणों रयराल)ूहो)राल;
())ततड(त)ंेंविवनर्ददष्टसेवान्नदकन्दहहविवशवष्ट ोंसेसतनतवधत ररिततनहोतरालह ,तोरवजस्रीकरणकरालप्रंरालण ् सरालंरालन्द ो्तय
रप्ररू जीएस्ीआरईजी-14ंेंआिेदनप्रस्तुतकरने रसतशोवधतहो)राल;
(घ)रवजस्रीकृतव्यविकेस्थराल ीतरालतरालसत रालंें ररिततनके ररणरालंस्िरू दकसीकरालरनरालरके)दनंेंकोई ररिततनहोने रउि
व्यविन ेरवजस्रीकरणकेवयएप्ररू जीएस्ीआरईजी-01ंेंआिेदनकरे)राल:8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
रन्दतु हररदकइसवन ंसं -सं र थरालसतशोवधतकेअधीनप्रस्तुतप्ररालवधकृतहस्तरालिरकतरालतकींोनरालइयसत राल रालई-ंेय
तेंेंकोई ररिततन उिवन ंकेअधीनउ नतवधतरीवतसेसरालंरालन्द ो्तयकेंरालध् ंसेआनयरालईनसत् राल नके श्चरालत्दक रालजरालए)राल।
(2)जहरालतउवचतअवधकरालरीकीरराल ह,दकउ -वन ं(1)ंेंचरालहराल) रालसतशोधन रालतोिरालरत्ेडनहहह, रालउसकेसरालथप्रस्तुतदस्तरालिेज
अ ूणत राल)यतह ,तोिहप्ररू जीएस्ीआरईजी-14ंेंआिेदनप्ररालप्तकरनेकीतरालरीतसे तरहकराल तददिसोंकेाीतर प्ररू जीएस्ी
आरईजी-03ंेंसूचनरालतरालंीयकरसके)राल उिसूचनरालकीतरालंीयकेसरालतकराल तददिसोंकेाीतररवजस्रीकृतव्यविसेकरालरणनतरालनेकी
अ ेिरालकरतेहुए दक ोंनउ -वन ं(1)ंेंप्रस्तुतआिेदनकोअस्िीकृतकरदद रालजरालए।
(3)रवजस्रीकृतव्यविकोउ -वन ं(2)केअधीनकरालरणनतरालओंसूचनरालकरालप्रत् ुतरउिसूचनरालकीतरालंीयकीतरालरीतसेसरालतकराल त
ददिसोंकीअिवधकेाीतरप्ररू जीएस्ीआरईजी-04ंेंप्रस्तुतकरे)राल।
(4)जहरालतउ वन ं(3)केअधीनप्रस्तुतप्रत् ुतरसततोषप्रदनहहह, रालउ -वन ं(2)केअधीनजरालरीसूचनरालकेप्रत् ुतरंें उ -वन ं(3)
ंेंविवहतअिवधकेाीतरकोईप्रत् ुतरनहहदद रालजरालतराल तोउवचतअवधकरालरीउ -वन ं(1)केअधीनप्रस्तुतआिेदनकोअस्िीकरालर
करसके)रालररप्ररू जीएस्ीआरईजी–05ंेंआदशे रालररतकरसके)राल।
(5) ददउवचतअवधकरालरीकोईकराल तिरालहीकरनेंेंवि यरहतरालह, –
(क)आिेदनप्रस्तुतकरनेकीतरालरीतसे तरहकराल तददिसोंकीअिवधकेाीतर राल
(त)उ -वन ं(3)केअधीनकरालरणनतरालओंसूचनरालकेप्रत् ुतरप्ररालप्तहोनेकीतरालरीतसेसरालतकराल तददिसोंकेाीतर
तोरवजस्रीकरणकरालप्रंरालण ्दकए)एआिेदनकेविस्तरालरतकसतशोवधतरह)े रालररसतशोवधतप्रंरालण ्सरालंरालन्द ो्तय र
रवजस्रीकृतव्यविकोउ यब्धकरराल रालजरालए)राल।
20.रवजस्रीकरणकेरकर करणकेवयएआिेदन–एकरवजस्रीकृतव्यविीसेव्यविसेवान्नवजसेवन ं12केअधीनरवजस्रीकरण
प्रदरालनदक राल) रालह, रालिहव्यविवजसेवन ं17केअधीनविवशष्ट हचरालनसत रालप्रदरालनकी)ईह ,धरालरराल29कीउ -धरालरराल(1)के
अधीनरवजस्रीकरणकरालरकर करणचरालहतरालह,प्ररू जीएस्ीआरईजी–16ंेंइय,ररालवनकरू सेप्रस्तुतकरे)राल वजसंेंउसतरालरीत
वजसकीरवजस्रीकरणकरालरकर करणचरालहराल) रालह, कोस््रालकंेंधरालररतइन ु्ब् ौरे रालस््रालकंेंधरालररतअद्ध त त, रालर रालत, रालरंरालयंें
अन्दतर्थिष्टवनिेशररस््रालकंेंधरालररत ूतजींरालय उस रदरालव त्िीसेदरालव त्िकेविरुद्ध दकए)एसतदराल केब् ौरे ददकोईहो िरालरत्
रकर करणकीघ्नरालघर्तहोनेकेतीसददिसोंकीअिवधकेाीतरसरालंरालन्द ो्तय रसुसत)तदस्तरालिेजोंसेसंर्थथतआिेदनकेसरालथ राल
तोसीधे रालआ ुिद्वरालररालअवधसूवचतसुकरकेंरकेंरालध् ंसेप्रस्तुतदक रालजरालसके)राल:
रन्दतुरवजस्रीकरणकेरकर करणकेवयएकोईआिेदन कररालधे व्यविकीदशरालंें जोरवजस्रीकरणकेप्रारालिीहोनेकीतरालरीतसेएकिषत
कीअिवधकेसंरालप्तहोनेसे हयेरवजस्रीकृतदक राल) रालह,स्िीकरालरनहहदक रालजरालए)राल।
21.कवत ंरालंयोंंें रवजस्रीकरणकरालरकर दक रालजरालनराल- दकसीव्यविकोप्रदत्तरवजस्रीकरणकरालरकर दकएजरालनेकेवयएदराल ीहो)राल
ददउिव्यवि-
(क) करालरनरालरकेघोवषतस्थरालनसेदकसीकरालरनरालरकरालसतचरालयननहहकरतराल; राल
(त) इसअवधवन ं रालइसकेअधीनननरालए)एवन ंोंकेउ नतधोंकेअवतक्रंणंेंंरालय रालसेिरालओंकी ूर्थतकेवननरालनीजक राल
रसीदजरालरीकरतरालह।,
22.रवजस्रीकरणकरालरकर दक रालजरालनराल–1)जहरालतउवचतअवधकरालरीके रालसविश्वरालसकरनेकरालकरालरणह, दकधरालरराल29केअधीनदकसी
व्यविकरालरवजस्रीकरणरकर दकएजरालनेकेवयएदराल ीह ,िहीसेव्यविकोप्ररू जीएस्ीआरईजी-17ंेंीसेव्यविकोसूचनरालजरालरी
करे)राल ीसीसूचनरालकीतरालंीयकीतरालरीतसेसरालतकराल तददिसोंकीअिवधकेाीतरकरालरणनतरालओंकीअ ेिरालकरतेहुएदक ोंनउसकराल
रवजस्रीकरणरकर दक रालजरालए।
(2)उ -वन ं(1)केअधीनजरालरीकरालरणनतरालओंसूचनरालकरालप्रत् ुत्तरउि-वन ंंेंविवनर्ददष्टअिवधकेाीतरप्ररू जीएस्ीआरईजी-
18ंेंप्रस्तुतकरे)राल।
(3)जहरालतव्यविवजसनेउसकेरवजस्रीकरणकेरकर करणकेवयएआिेदनप्रस्तुतदक रालह,रवजस्रीकृतदकएजरालनेकेवयएदराल ीनहहह, राल
उसकरालरवजस्रीकरणरकर दकएजरालनेकेवयएदराल ीह ,उवचतअवधकरालरी वन ं20केउ -वन ं(1)केअधीनप्रस्तुतआिेदनकीतरालरीत
रालज,सरालकींरालंयरालहो उ -वन ं(1)केअधीनजरालरीकरालरणनतरालओंकेप्रत् ुत्तरकीतरालरीतसेतीसददिसकीअिवधकेाीतरप्ररू
जीएस्ीआरईजी-19ंेंआदशे जरालरीकरे)राल रवजस्रीकरणउसकेद्वरालररालअिधरालररतररकररालधे व्यविकोअवधसूवचततरालरीतसे दकसी
कर ब् रालज रालशरालस्तीवजसकेअन्दत)ततधरालरराल29कीउ -धरालरराल(5)केअधीनसतद े केवयएदराल ीरकंाीह, केनकराल रालअदरालकरनेकराल
वनदशे करतेहुएरकर करे)राल।
(4)जहरालतउ -वन ं(2)केअधीनप्रस्तुतप्रत् ुत्तरसततोषप्रद राल रालजरालतरालह ,उवचतअवधकरालरीकराल तिरालवह ोंकोसंरालप्तकरे)रालररप्ररू
जीएस्ीआरईजी-20ंेंएकआदशे रालररतकरे)राल।II (i) 9
(5)उ -वन ं (3)केउ नतध थरालआिश् क ररिततनसवहत ंृतस्ित्िधरालरी ददआिेदनस्ि तस्ित्िधरालरीद्वरालररालप्रस्तुतकी)ईह, को
यराल)ुहों)े।
23.रवजस्रीकरणकेरकर करणकरालप्रवतसहत रण-(1)एकरवजस्रीकृतव्यवि वजसकरालरवजस्रीकरणस्िप्रेरणरालसेप्रस्तरालि रउवचत
अवधकरालरीद्वरालररालरकर दक रालजरालतरालह ,प्ररू जीएस्ीआरईजी–21ंेंरवजस्रीकरणकेरकर करणकेप्रवतसतहरणकेआिेदन ीसेउवचत
अवधकरालरीको सरालंरालन्द ो्तय ररवजस्रीकरणकेरकर करणकेआदेशकीतरालंीयकीतरालरीतसे तीसददिसकीअिवधकेाीतर रालतो
सीधे रालआ ुिद्वरालररालअवधसूवचतसुकरकेन्दरकेंरालध् ंसेप्रस्तुतकरसके)राल:
रन्दतुप्रवतसतहरणकेवयएकोईआिेदननहहदक रालजरालए)राल ददरवजस्रीकरण रवजस्रीकृतव्यविद्वरालररालवििरणीप्रस्तुतकरनेंें
वि यतरालकेकरालरणरकर दक राल) रालह, जनतकदकीसीवििरणीप्रस्तुतनहहकीजरालतीररकरकेनकराल रालकेरू ंेंकोईरकं ीसी
वििरणीकीवननतधनोंंेंब् रालज शरालवस्तररउिवििरणीकेसतनतधंेंद े वियतन ीसकेवयएद े रकंकेसरालथसतदत्तनहहकीजरालती।
(2)(क)जहरालतउवचतअवधकरालरीकरालसंरालधरालनहोजरालतरालह ,उनकरालरणोंसेजोयेतनद्ध दकएजरालए,दकरवजस्रीकरणकेरकर करणके
प्रवतसतहरणकेवयए रालतप्तआधरालरह, िहआिेदनकेप्ररालप्तहोनेकीतरालरीतसेतीसददिसकीअिवधकेाीतरप्ररू जीएस्ीआरईजी-
22ंेंएकआदशे द्वरालररालरवजस्रीकरणकरालरकर करणप्रवतसतहररतकरसके)राल।
(त)उवचतअवधकरालरी उनकरालरणोंकेवयएजोयेतनद्ध दकएजरालए उन ररवस्थवत ोंसेवान्नजोततड(क)ंेंविवनर्ददष्टह ,प्ररू जीएस्ी
आरईजी-05केआदशे द्वरालरराल रवजस्रीकरणकेरकर करणकेप्रवतसतहरणकेआिेदनकोअस्िीकरालरकरसके)रालररउसकीसतसूचनरालआिेदक
कोद)े राल।
(3)उवचतअवधकरालरी उ -वन ं(2)केततड(त)ंेंवनर्ददष्टआदशे के रालररतकरनेसे हये आिेदकसे हअ ेिरालकरतेहुएकरालरण
नतरालओंदक ोंनउ -वन ं(1)केअधीनप्रवतसतहरणकेवयएप्रस्तुतआिेदनअस्िीकृतकरदद रालजरालनरालचरालवहएप्ररू जीएस्ी
आरईजी-23ंेंसूचनरालजरालरीकरे)रालररआिेदकप्ररू जीएस्ीआरईजी-24ंेंसूचनरालकीतरालंीयकीतरालरीतसेसरालतकराल तददिसों
कीअिवधकेाीतरप्रत् ुत्तरप्रस्तुतकरे)राल।
(4)प्ररू जीएस्ीआरईजी-24ंेंसूचनराल रालस् ष््ीकरणकीप्ररालवप्त रउवचतअवधकरालरी आिेदकसेीसीसूचनराल रालस् ष्टीकरणप्ररालवप्त
कीतरालरीतसेतीसददिसकीअिवधकेाीतरउ -वन ं(2)ंेंविवनर्ददष्टरीवतंेंआिेदनकरालवन ्रालनकरे)राल।
24.विद्यंरालनविवधकेअधीनरवजस्रीकृतव्यवि ोंकरालप्रव्रजन-(1)(क)प्रत् ेकव्यवि स्रोत रकरक्रालनेिरालयेव्यवि इन ु्सेिराल
वितरक विद्यंरालनविवधकेअधीनरवजस्रीकृतसेवान्नररआ -करअवधवन ं 1961(1961कराल43)केउ नतधोंकेअधीनजरालरी
स्थराल ीतरालतरालसत रालरतनेिरालये उनकेई-ंेय तेररंोनरालइयसत रालकेविवधंरालन्द करणद्वरालररालसरालंरालन्द ो्तय रसीधे रालआ ुिद्वरालरराल
अवधसूवचतसुकरकेंरकेंरालध् ंसेनरालंरालतदकतदकएजरालएत)े।
(त)ततड(क)केअधीननरालंरालतदकतदकएजरालने र उिव्यविकोअनतवतंआधरालर रररप्ररू जीएस्ीआरईजी-25ंेंउसंेंंरालय
ररसेिरालकर हचरालनसत रालकोसवम्ंवयतकरतेहुएरवजस्रीकरणप्रदरालनदक रालजरालए)रालजोसरालंरालन्द ो्तय रउ यब्धहो)राल।
रन्दतुकररालधे व्यविवजसेएकयस्थराल ीतरालतरालसत रालकेआधरालर रविद्यंरालनविवध ोंकेअधीननहुरवजस्रीकरणप्रदरालनदक रालजरालतरालह,
कोइसअवधवन ंकेअधीनकेियएकअतनवतंरवजस्रीकरणप्रदरालनदक रालजरालए)राल।
रन्दतु हररदकव्यविजोवित्तअवधवन ं 1994(1994कराल32)केअध् राल -5केउ नतधोंकेअधीनकेन्दरी कृतरवजस्रीकरणरतते
ह उसेररालज् रालसतघररालज् िे्ंेंजहरालतिहविद्यंरालनविवधकेअधीनरवजस्रीकृतह ,केियएकअनतवतंरवजस्रीकरणप्रदरालनदक राल
जरालए)राल।
(2)(क)प्रत् ेकव्यविवजसेउ -वन ं(1)केअधीनअनतवतंरवजस्रीकरणप्रदरालनदक राल) रालह, इय,ररालवनकरू से उिआिेदनंें,
आिेदनविवनर्ददष्टसूचनरालररदस्तरालिेजोंकेसरालथ इय,ररालवनकसत् रालव तकोडकेंरालध् ंसेप्ररू जीएस्ीआरईजी-26ंेंसम् करू
सेहस्तरालिररत रालसत् रालव तसरालंरालन्द ो्तय र रालतोसीधे रालआ ुिद्वरालररालअवधसूवचतसुकरकेंरकेंरालध् ंसेप्रस्तुतकरसके)राल।
(त)ततड(क)ंेंचरालही)ईसूचनरालतीनंरालसकीअिवधकेाीतर रालीसीअवतररिअिवधजोइसआधरालर रआ ुतद्वरालररालऩा राल ी)ई
ह ,केाीतरप्रस्तुतकरनीहो)ी
()) ददआिेदनंेंप्रस्ततु सूचनरालररविवशवष्ट रालतसंवु चतअवधकरालरीद्वरालररालसहीरर ूणत राल ीजरालतीह ,प्ररू जीएस्ीआरईजी-06
ंेंरवजस्रीकरणकरालप्रंरालण ्सरालंरालन्द ो्तय ररवजस्रीकृतव्यविकोइय,ररालवनकरू सेउ यब्धकरराल रालजरालए)राल।
(3)जहरालतउ वन ं(2)ंेंविवनर्ददष्टविवशवष्ट रालत रालसूचनराल ददप्रस्तुतनहहकी)ईह, रालसहीअथिराल ूणतनहह राल ीजरालती उवचत
अवधकरालरी प्ररू जीएस्ीआरईजी-27ंेंकरालरणनतरालओंकीतरालंीयकरनेके श्चरालत्ररसतनतवधतव्यविकोसुनिरालईकराल ुवि ुि
अिसरददएजरालनेके श्चरालत् उ -वन ं(1)केअधीनप्रदत्तअतनवतंरवजस्रीकरणकोरकर करद)े रालररप्ररू जीएस्ीआरईजी-28ंें
एकआदशे जरालरीकरे)राल:
रन्दतुप्ररू जीएस्ीआरईजी-27ंेंजरालरीकरालरणनतरालओंसूचनरालप्ररू जीएस्ीआरईजी-20ंेंआदशे जरालरीकरकेिराल स
येसके)राल दद ह राल रालजरालतरालह,दकव्यविकोसुनिरालईकरालअिसरददएजरालनेके श्चरालत्ीसरालकोईकरालरणविद्यंरालननहहह, वजसकेवयए
सूचनरालजरालरीकी)ईथी।10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(4)दकन्दहहविद्यंरालनविवध ोंकेअधीनरवजस्रीकृतकोईव्यविजोइसअवधवन ंकेअधीनरवजस्रीकृतदकएजरालनेकेवयएदराल ीनहह
ह ,िहविंुिदकएजरालनेकेतीसददिसकीअिवधकेाीतर उसकेविकल् रउसकोप्रदत्तरवजस्रीकरणकेरकर करणकेवयएसरालंरालन्द
ो्तय रप्ररू जीएस्ीआरईजी-29ंेंइय,ररालवनकरू ंेंआिेदनप्रस्तुतकरसके)रालररउवचतअवधकरालरी ीसीजरालतचसतचरालवयत
करनेके श्चरालत्ज,सरालिहउवचतसंझे उिरवजस्रीकरणकोरकर करसके)राल।
25.कवत ंरालंयोंंें करालरनरालर ररसरकरालाौवतकसत् राल न.-जहरालतउवचतअवधकरालरीकराल हसंरालधरालनहोजरालतरालह, दकरवजस्रीकरण
प्रदरालनदकएजरालनेके श्चरालत्रवजस्रीकृतव्यविकेकरालरनरालरकेस्थरालनकरालाौवतकसत् राल नदक रालजरालनरालअ ेवितह ,िहीसरालसत् राल नकर
सके)रालररसत् राल नरर ो्तअन्द दस्तरालिेजोंवजसकेअन्दत)तत ो्ोाीह ,केसरालथप्ररू जीएस्ीआरईजी-30ंेंसरालंरालन्द ो्तय र
ीसेसत् राल नकीतरालरीतसेअ)ये न्दरहकराल तददिसोंकीअिवधकेाीतरअ योडकीजरालए)ी।
26.अवधप्रंरालणनकरालढत)-(1)साीआिेदन वजसकेअन्दत)ततप्रत् ुत्तराीह, ददकोईहो सूचनराल वििरणीवजसकेअन्दत)ततजरालिकरर
आिक ूर्थतकेब् ौरेाीह रालइसअध् राल केउ नतधोंकेअधीनप्रस्तुतदकएजरालनेकेवयएअ ेवितकोईअन्द दस्तरालिेज सूचनराल
प्रौद्योव)कीअवधवन ं 2000(2000कराल21)केउ नतधोंकेअधीन रालइससतनतधंेंनोडतद्वरालररालअवधसूवचतहस्तरालिर रालसत् राल नकी
दकसीअन्द रीवतकेंरालध् ंसेसत् रालव त थरालविवनर्ददष्टवडवज्यहस्तरालिरकेसरालथप्रंरालण ् रालई-हस्तरालिरकेंरालध् ंसेइय,ररालवनक
रू ंेंप्रस्तुतदक रालजरालए)राल:
रन्दतु हररदककत नीअवधवन ं 2013(2013कराल18)केउ नतधोंकेअधीनरवजस्रीकृत रवजस्रीकृतव्यविवडजी्य
हस्तरालिरप्रंरालण ्केंरालध् ंसेसत् रालव तदस्तरालिेज रालआिेदनप्रस्तुतकरे)राल।
(2)प्रत् ेकदस्तरालिेजवजसकेअन्दत)ततआनयरालईनप्रस्तुतवििरणीाीह ,इय,ररालवनकसत् राल नकोडकेंरालध् ंसेहस्तरालिररत राल
सत् रालव तकीजरालए)ी.-
(क)व्यवष्दकीदशरालंें व्यवष्दस्ि त रालजहरालतिहारालरतसेअनु वस्थतह, उसकेद्वरालररालसम् करू सेप्ररालवधकृतदकसीअन्द व्यविद्वरालरराल
उसकीओरसे ररजहरालतव्यवष्दउसकेकराल तों कोकरनेकेवयएंरालनवसकरू सेअशिह ,उसके सतरिकद्वरालरराल रालउसकीओरसेकराल त
करनेकेवयएसिंदकसीअन्द व्यविद्वरालरराल;
(त)वहन्ददुअविािकु्ुतनकीदशरालंें कतरालतररजहरालतकतरालतारालरतसेअनु वस्थतह, रालउसकेकराल तकरनेकेवयएंरालनवसकरू सेअशत
ह ,कु्ुतनकेदकसीअन्द व्यस्कसदस् द्वरालरराल रालीसेकतरालतकेप्ररालवधकृतहस्तरालिरकतरालतद्वरालरराल;
())कम् नीकीदशरालंें ंु कराल तकरालरीअवधकरालरी रालप्ररालवधकृतहस्तरालिरकतरालतद्वरालरराल
(घ)सरकरालर रालदकसीसरकरालरीअवाकरण रालस्थरालनी प्ररालवधकरणकीदशरालंेंउसकीओरसेप्ररालवधकृतअवधकरालरीद्वरालरराल;
(ङ) ंतकीदशरालंें उसकेाराल)ीदरालरीद्वरालररालजोअि स्कनहो रालउसकेप्ररालवधकृतहस्तरालिरकतरालतद्वरालरराल;
(च)सत)ंकीदशरालंें सत)ंकेदकसीसदस् द्वरालरराल रालव्यवि ों रालउसकेप्ररालवधकृतहस्तरालिरकतरालतद्वरालरराल;
(छ)न्द रालसकीदशरालंें न्द रालसीद्वरालरराल रालदकसीन्द रालसी रालउसकेप्ररालवधकृतहस्तरालिरकतरालतद्वरालरराल राल;
(ज)अन्द व्यविकीदशरालंें ीसेव्यविद्वरालररालजोउसकीओरसेकराल तकरनेकेवयएसिंहो रालधरालरराल48केउ नतधोंकेअनुसरणंें
प्ररालवधकृतव्यविद्वरालरराल।
(3)इसअध् राल ंेंविवनर्ददष््साीसूचनरालएत प्रंरालण ्ररआदशे उवचतअवधकरालरीद्वरालरराल रालसूचनरालप्रौद्योव)कीअवधवन ं 2000
(2000कराल21)केउ नतधोंकेअधीनविवनर्ददष्टवडजी्यहस्तरालिरप्रंरालण ्केंरालध् ंसेीसीसचू नरालएत रालप्रंरालण ् रालआदशे ोंको
जरालरीकरनेकेवयएप्ररालवधकृतअन्द व्यविद्वरालररालइय,ररालवनकरू सेजरालरीदक रालजरालए)राल।
प्ररू जीएस्ीसीएं ी -01
[वन ं3(1)दते ें]
धरालरराल10केअधीनकरसतदराल केवयएप्रज्ञराल नराल (सवत िरचनरालउदिहण)
(केियवन ततरालरीतकोविद्यंरालनप्रव्रजनविवधकेअधीनरवजस्रीकृतव् वत ोंकेवयए)
1. जीएस्ीआईएन/अवत नतं हचरालन
2. विवधकनरालं
3. व् राल रालरकरालनरालं ददकोईहोII (i) 11
4.करालरनरालरकेप्रंुतस्थरालनकराल तराल
5. रवजस्रीकृतव् विकरालप्रित) < वनम्नवयवततंेंसेच नकरें>
(i) सरकरालरद्वरालरराल थरालअवधसूवचतीसेंरालयकेविवनंरालततरालओंसेवान्दनविवनंरालततराल
(ii) अनुसूची-2के ,रराल6केततड(त)ंेंवनर्ददष््प्रदराल करनेिरालयेप्रदराल कतरालत
(iii) सतविरचनरालउदिहणकेवयए राल्कोईअन्द प्रदराल कतरालत
6. वित्ती िषतवजससेसतरचनरालस्क ींकेविकल् करालवय राल) रालह, 2017-18
7. अवधकरालररतराल केन्दर ररालज्
8. घोषणराल –
ं घोषणरालकरतरालहत दक ूिोतकरालरनरालरंेंधरालरराल10केअधीनकरकेसतदराल केवयएविवनर्ददष््शततों ररवननतधनोंकराल रालयन
दक राल) रालह,।
9.सत् राल न
ं ________________________________________ सत् वनष्दरालसेप्रवतज्ञरालनररघोषणरालकरतरालहतदकइसंेंऊ रदी)ई
सूचनरालंेरेसिोत्तंज्ञरालनररविशिरालसंेंसत् ररसहीह,ररइसंेंकोईनरालतवछ रालईनहह)ईह,।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
नरालं
स्थरालन
तरालरीत दनरालं/प्ररालवस्थवत
प्ररू जीएस्ीसीएं ी -02
[वन ं3(2)दते ें]
धरालरराल10केअधीनकरसतदराल केवयएप्रज्ञराल नराल (सवत िरचनरालउदिहण)
(अवधवन ंकेअधीनरवजस्रकृतव् वत ोंकेवयए)
1. जीएस्ीआईएन
2. विवधकनरालं
3. व् राल रालरकरालनरालं ददकोईहो
4. करालरनरालरकेप्रंुतस्थरालनकराल तराल
5. रवजस्रीकृतव् विकरालप्रित) < वनम्नवयवततंेंसेच नकरें>
(i) ीसेंरालयके जोसरकरालरद्वरालररालअवधसूवचतदकएजरालएत विवनंरालततरालओंसेवान्दनविवनंरालतत राल
(ii) अनुसूची-2के ,रराल6केततड(त)ंेंवनर्ददष््प्रदराल करनेिरालयेप्रदराल कतरालत
(iii) सतविरचनरालउदिहणकेवयए राल्कोईअन्द प्रदराल कतरालत12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
6. वित्ती िषतवजससेसतरचनरालस्क ींकेविकल् करालवय राल) रालह,
7. अवधकरालररतराल केन्दर ररालज्
8. घोषणराल –
ं घोषणरालकरतरालहत दक ूिोतकरालरनरालरंेंधरालरराल10केअधीनकरकेसतदराल केवयएविवनर्ददष््शततों ररवननतधनोंकराल रालयन
दक राल) रालह,।
9. सत् राल न
ं ________________________________________ सत् वनष्दरालसेप्रवतज्ञरालनररघोषणरालकरतरालहत दकइसंेंऊ रदी)ई
सूचनरालंेरेसिोत्तंज्ञरालनररविशिरालसंेंसत् ररसहीह,ररइसंेंकोईनरालतवछ रालईनहह)ईह,।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
नरालं
स्थरालन
तरालरीत दनरालं/प्ररालवस्थवत
प्ररू जीएस्ीसीएं ी -03
[वन ं3(4)दते ें]
सवत िरचनरालउदिहण केविकल् कीतरालरीतकोस््ॉककेब् ौरोंकीप्रज्ञराल नराल
(केियवन ततरालरीतकोविद्यंरालनप्रव्रजनविवधकेअधीनरवजस्रीकृतव् वत ोंकेवयए)
1. जीएस्ीआईएन
2. विवधकनरालं
3. व् राल रालरकरालनरालं ददकोईहो
4. करालरनरालरकेप्रंुतस्थरालनकराल तराल
(i) आिेदनसतदातसत राल (एआरएन)
5. धरालरराल10केअधीनकरसतदराल केवयए रालइयदकए)ए
आिेदनकेब् ौरे
(ii) रालइयकरनेकीतरालरीत
6. अवधकरालररतराल केन्दर ररालज्
7. विद्यंरालनविवधकेअधीनरवजस्रीकृतव् वतसेदकए)एक्र करालस््ॉक
क्रंसत. जीएस्ीआईएन/्ीआईएन प्रदराल तरालतकराल वनय/नीजक तरालरीत स््ॉककराल ंूल् केन्दरी सेिराल-कर
नरालं सत. ंूल् िर्थधत उत् रालद- ( ददयराल)ू
कर शुल्क हो)
(ि,्)
1 2 3 4 5 6 7 8 9
1II (i) 13
2
कुय
ो)
8. विद्यंरालनविवधकेअधीनअरवजस्रीकृतव् वतसेदकए)एक्र करालस््ॉक
क्रंसत. अरवजस्रीकृत तराल वनय/ तरालरीत स््ॉककरालंूल् ंूल् केन्दरी सेिराल-कर कुय
व् वतकरालनरालं नीजकसत. िर्थधत उत् रालद- ( दद ो)
कर शुल्क यराल)ूहो)
(ि,्)
1 2 3 4 5 6 7 8 9
1
2
कुय
ो)
9. सतदत्तकरकेब् ौरराल ररालज् कर/सतघ
वििरण केन्दरी कर
ररालज् िे्कर
रकं
विकयनप्रविवष््सत.
10. सत् राल न
ं ________________________________________ सत् वनष्दरालसेप्रवतज्ञरालनररघोषणरालकरतरालहत दकइसंेंऊ र
दी)ईसूचनरालंेरेसिोत्तंज्ञरालनररविशिरालसंेंसत् ररसहीह,ररइसंेंकोईनरालतवछ रालईनहह)ईह,।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
नरालं
स्थरालन
तरालरीत दनरालं/प्ररालवस्थवत
प्ररू जीएस्ीसीएं ी -04
[वन ं6(2)दते ें]
सवत िरचनरालउदिहणसेप्रत् रालह्ण ककेवयएप्रज्ञराल नराल/आिदे न
1. जीएस्ीआईएन
2. विवधकनरालं14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. व् राल रालरकरालनरालं ददकोईहो
4. करालरनरालरकेप्रंुतस्थरालनकराल तराल
5. रवजस्रीकृतव् विकरालप्रि)त
(iv) ीसेंरालयके जोसरकरालरद्वरालररालअवधसूवचतदकएजरालएत
विवनंरालतत रालओंसेवान्दनविवनंरालतत राल
(v) अनुसूची-2के ,रराल6केततड(त)ंेंवनर्ददष््प्रदराल
करनेिरालयेप्रदराल कतरालत
(vi) सतविरचनरालउदिहणकेवयए राल्कोईअन्द प्रदराल कतरालत
6. करालरनरालरकीप्रकृवत
7.तरालरीतवजससेसतविरचनरालस्क ींसेप्रत् रालह्रण णकीईप्स रालकी)ईह, ददन ंरालस िषत
8. अवधकरालररतराल केन्दर ररालज्
9. सतविरचनरालस्क ींसेप्रत् रालह्रण णकेकरालरण
10. सत् राल न
ं ________________________________________ सत् वनष्दरालसेप्रवतज्ञरालनररघोषणरालकरतरालहतदकइसंेंऊ रदी)ई
सूचनरालंेरेसिोत्तंज्ञरालनररविशिरालसंेंसत् ररसहीह,ररइसंेंकोईनरालतवछ रालईनहह)ईह,।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
नरालं
स्थरालन
तरालरीत दनरालं/प्ररालवस्थवत
र्प् ण:उसतरालरीतसे वजससेप्ररू जीएस्ीआइ्ीसी-01ंेंसतविरचनरालविकल् करालप्रत् रालह्ण कदक राल) रालह , ूितितीतरालरीतको
उ यब्धस््ॉक रइन ु्करप्रत् करालउ ाो)करनेकेवयए ृथकरू सेस््ॉकवििरणदद रालजरालसके)राल।
प्ररू जीएस्ीसीएं ी -05
[वन ं6(4)दते ें)]
सतदातसत. << … >> << तरालरीत >>
सेिरालंें
जीएस्ीआईएन
नरालं
तरालII (i) 15
धरालरराल10केअधीनकरसतदराल केविकल् कीप्रत् राल रालनकेवयए
ंेरीजरालनकरालरींेंआईीसीसूचनरालकेआधरालर र हप्रतीतहोतरालह, दकआ नेधरालरराल10केअधीनसतरचनरालस्कींकेउ ाो)केवयए
आिश् कशततों ररवननतधनोंकरालउल्यघतनदक रालह, ।अत:ं आ कोवनम्नवयवततकरालरणोंसेउतधरालररालकेअधीनसतदराल केविकल्
प्रत् राल रालनकरतरालहत।: -
1
2
3
….
? आ कोइससूचनरालकीतरालंीयकीतरालरीतसे तरहकराल तददिसोंकेाीतरइससूचनरालकरालउत्तरदने ेकरालवनदशे दद रालजरालतरालह,।
? आ कोददन/ंरालस/िषतको......नजेअधोहस्तरालिरीकेसंिहरालवजरहोनेकरालवनदशे दद रालजरालतरालह,।
ददआ वन ततरालरीतकेाीतरउत्तरदने ेंेंअस यरहतेह रालवन ततरालरीतररसं रव् वत)तसुनिरालईकेवयएहरालवजरहोने
ंेंअस यरहतेह तोंरालंयेकरालउ यब्धअवायेतरर)ुणरालि)ुणकेआधरालर रविवनश्च दक रालजरालए)राल।
हस्तरालिर
उवचतअवधकरालरीकरालनरालं
दनरालं
अवधकरालररतराल
स्थरालन
तरालरीत
प्ररू जीएस्ीसीएं ी -06
[वन ं6(5दते ें)]
करालरणनतरालओंसचू नरालकरालउत्त र
1. जीएस्ीआईएन
2. करालरणनतरालओंसूचनरालकेब् ौरे
सतदातसत.
तरालरीत
3. विवधकनरालं
4. व् राल रालरकरालनरालं ददकोईहो
5. करालरनरालरकेप्रंुतस्थरालनकराल तराल
6. सूचनरालकरालउत्तर16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
7. अ योडदकए)एदस्तरालिेजोकी
सूची
8. सत् राल न ं ________________________________________ सत् वनष्दरालसेप्रवतज्ञरालन
ररघोषणरालकरतरालहत दकइसंेंऊ रदी)ईसूचनरालंेरेसिोत्तंज्ञरालनररविशिरालस
ंेंसत् ररसहीह,ररइसंेंकोईनरालतवछ रालईनहह)ईह,।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
तरालरीत
स्थरालन
र्प् ण –
1. उत्तर500शब्दोंसेअवधककरालनहहहोनरालचरालवहए ददिह500शब्दोंसेअवधकह,तोउसे ृथकरू सेअ योडदक रालजरालए।
2. संथतनकरालरीदस्तरालिेजों ददकोईहों दस्तरालिेजोंको ीडीए रालं ्ंेंअ योडदक रालजरालए।
प्ररू जीएस्ीसीएं ी -07
[वन ं6(6)दते ें)]
सतदातसत. << … >> << तरालरीत >>
सेिरालंें
जीएस्ीआईएन
नरालं
तराल
आिेदनसतदातसत.(एआरएन) तरालरीत –
करालरणनतरालओसचू नरालकेउत्त रकोस्िीकरालरकरन/ेनरालंजत ूरकरनेकेवयएआदशे
ह सतदात सत राल...............तरालरीत.................. द्वरालरराल जरालरी करालरण नतरालओ सूचनराल के प्रत् ुत्तर ंें रालइय दकए )ए आ के
तरालरीत................केउत्तरकेसतदातंेंह, ।आ केउत्तरकी रीिरालकी)ईररउसेसंरालधरालनप्रदरू ंें राल राल) रालह, ररअत:
सतविरचनरालस्क ींकेअधीनकरसतदराल केविकल् कोजरालरीरतरालजरालए)राल।उतकरालरणनतरालओसूचनरालरकर कीजरालतीह,।
राल
ह सतदात सत राल...............तरालरीत.................. द्वरालरराल जरालरी करालरण नतरालओ सूचनराल के प्रत् ुत्तर ंें रालइय दकए )ए आ के
तरालरीत................केउत्तरकेसतदातंेंह,। आ केउत्तरकी रीिरालकी)ईररउसेसंरालधरालनप्रदरू ंेंनहह राल राल) रालह,ररअत:
सतविरचनरालस्क ींकेअधीनकरसतदराल केविकल् करालवनम्नवयवततकरालरणोंसे << >>सेप्रत् राल रालनदक रालजरालतरालह,।
<< रालद >>
रालII (i) 17
आ नेकरालरणनतरालओसूचनरालकरालकोईउत्तर रालइयनहहदक रालह;, राल
आ सुनिरालईकेवयएवन ततरालरीतहरालवजरनहहहुएह ।
अत:वनम्नवयवततकरालरणोंसे << तरालरीत>>सेसतविरचनरालस्क ींकेअधीनआ केकरसतदराल केविकल् करालप्रत् राल रालनदक रालजरालतरालह,:
<< रालद >>
हस्तरालिर
तरालरीत
नरालं उवचतअवधकरालरीकरालनरालं
स्थरालन
दनरालं
अवधकरालररतराल
प्ररू जीएस्ीआरईजी -01
[वन ं8(1)दते ें)]
रवजस्रीकरणकेवयएआिेदन
(अवनिरालसीकररालधे व् वतसेवान्दनधरालरराल51केअधीनस्रोत रकरकीक्ौतीकेवयएअ ेवितकोईव् वतररधरालरराल52केअधीन
स्रोत रकरसतिहणकेवयएअ ेवितकोईव् वतररएकीकृतंरालयररसेिरालकरअवधवन ं 2017कीधरालरराल14ंेंवनर्ददष््दकसी
),रकररालधे ऑनयरालइनप्ररालवप्त कतरालतकोारालरतसेनरालहरदकसीस्थ रालनसेऑनयरालइनसूचनरालररडराल्रालनेस हुचत रालवि तनसेिरालओंकरालप्रदराल
करनेिरालयरालकोईव् वत)
ाराल)–क
ररालज् /सघत ररालज् ि्े – वजयराल -
(i) करालरनरालरकरालविवधकनरालं:
( थरालउवल्यवततस्थ राल ीयेतरालसत राल)
(ii) स्थराल ीयेतरालसत रालतक :
(करालरनरालरकरालस्थराल ीयेतरालसत रालतक;ाराल)ीदरालरीसंुत्थरालनकीदशरालंेंव् वतकरालस्थ राल ीयेतरालसत रालतकप्रविष््
कर)ें
(iii) ई-ंेय तराल :
(iv) ंोनरालइयसत राल :
र्प् ण – ाराल)-तकोारनेहते ुकरालरतिरालईसे ूितऊ रदी)ईसूचनरालऑनयरालइनसत् राल नकेअध् धीनहो)ी।
आिेदन रालइयकरनेिरालयेप्ररालवधकृतहस्तरालिरकतरालतकोअ नरालंोनरालइयसत.ररई-ंेय तरालदने रालहो)राल।
ाराल)-त
1. व् राल रालरकरालनरालं ददकोईहो
2. करालरनरालरकराल)दन (संुवचतकरालच नकरें)
? ?
(i) स्ित्िधरालरी (ii) ाराल)ीदरालरी
? ?
(iii) हहदुअविातकु्ुम्न (iv) प्ररालईिे्वयवं्ेडकत नी18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
? ?
(v) वब्यकवयवं्ेडकत नी (vi) सोसराल ्ी/यन/न्द रालस/व् वतसत)ं
? ?
(vii) सरकरालरीविाराल) (viii) वब्यकस,्रउ क्रं
? ?
(ix) असवंवतकत नी (x) सीवंतदरालव त्िाराल)ीदरालरी
? ?
(xi) स्थरालनी प्ररालवधकरालरी (xii) करालनूनीवनकराल
? ?
(xiii) विदशे ीसीवंतदरालव त्िाराल)ीदरालरी (xiv) रवजवस्रकृतविदशे ीकत नी (ारालरतंें)
? ?
(xv) अन्द (कृ रालविवनर्ददष््करें)
3. ररालज् करालनरालं ⏏ वजयराल ⏏
4. अवधकरालररतराल ररालज् केन्दर
स,्र सकतय िरालडत ुवन्आदद
अन्द (विवनर्ददष््करें)
5. सतविरचनरालकेवयएविकल् हरालत ? नहह ?
6. सतविरचनरालकीघोषणराल
ं हघोषणरालकरतरालहत दक ूिोतकरालरनरालरंेंअवधवन ंंेंविवनर्ददष््शततों ररवननतधनोंकराल रालसतविरचनरालस्कींके
अधीनकरसतदराल केविकल् केवयएवन ंोंकराल रालयनदक राल) रालह,।
6.1 रवजवस्रकृतव् वतकरालप्रि)त < च,कनॉसंेंवचवन्दहतकरें>
(i) ीसेंरालयके जोसरकरालरद्वरालररालअवधसूवचतदकएजरालएत वजसकेवयएविकल् उ यब्धनहहह विवनंरालतत रालओंसे
वान्दनविवनंरालतत राल
(ii) अनुसूची-2के ,रराल6केततड(त)ंेंवनर्ददष््प्रदराल करनेिरालयेप्रदराल कतरालत
(iii) सतविरचनरालउदिहणकेवयए राल्कोईअन्द प्रदराल कतरालत।
7. करालरनरालरकेप्ररालरताकीतरालरीत ददन/ंरालस/िषत
8. तरालरीतवजसकोरवजस््रदकएजरालनेकरालदरालव त्िउ्भततहुआह, ददन/ंरालस/िषत
9. रालआ नेन,वंवत्त ककररालधे व् वतकेरू ंेंरवजवस्रकरणकेवयए हरालत नहह
आिेदनदक रालह,
10. ददक्रंसत.9ंें‘हरालत’ करालच नदक राल) रालह,तोिहअिवधवजसके से तक
वयएरवजस्रीकरणअ ेवितह,
ददन/ंरालस/िषत ददन/ंरालस/िषत
11. ददक्रंसत.9ंें‘हरालत’ करालच नदक राल) रालह,तोरवजस्रीकरणकीअिवधकेदौररालनप्ररालकवयतप्रदराल ोंररप्ररालकवयतशुद्ध कर
दरालव त्ि।
क्रंसत. करकरालप्रकरालर आितत(रु एंें) शुद्ध करदरालव त्ि(रु एंें)
(i) एकीकृतकर
(ii) केन्दरी करII (i) 19
(iii) ररालज् कर
(iv) सतघररालज् िे्कर
(v) उ कर
कुय ो)
सतदराल केब् ौरे
चरालयरालन हचरालनसत रालतक तरालरीत रकं
12. रालआ नेविशेषआर्थथकजोनइकरालईकेरू ंेंरवजस्रीकरणकेवयए हरालत नहह
आिेदनदक रालह, ?
(i) विशेषआर्थथकजोनकेनरालंकरालच नकरें
(ii) अनुंोदनआदशे सत रालतकररआदशे कीतरालरीत
(iii) अनुंोदनकरनेिरालयेप्ररालवधकरालरीकराल दनरालं
13. रालआ नेविशेषआर्थथकजोनकेविकरालसकतरालतकेरू ंेंरवजस्रीकरण हरालत नहह
केवयएआिेदनदक रालह, ?
(i) विशेषआर्थथकजोनकेविकरालसकतरालतकेनरालंकरालच नकरें
(ii) अनंु ोदनआदशे सत रालतकररआदशे कीतरालरीत
(iii) अनुंोदनकरनेिरालयेप्ररालवधकरालरीकराल दनरालं
14. रवजवस्रकरणअवाप्ररालप्त करनेकरालरण:
(i) सींरालरेतन (viii) दो रालअवधकरवजवस्रकृतव् वत ोंकरालविवय न
/संरालंेयन
(ii) अततरररालवज् कप्रदराल (ix) इन ु्सेिरालवितरक
(iii) धरालरराल 9(3) राल 9(4)केअधीनंरालय रालसेिरालओंके (x)धरालरराल9(5) केअधीन करसतदराल केवयएदराल ीव् वत
प्ररालवप्त कतरालतकेरू ंेंकरसतदराल करालदरालव त्ि।
(iv) ीसेकरालरनरालरकरालअततरणवजसंेंकरालरनरालरकेस्ि रालवंत्ि (xi) ई-करालंतस ो्तयकेंरालध् ंसेप्रदराल करनेिरालयरालकररालधे
कराल ररिततनहो( ददअततररवतरवजवस्रकृतअवस्तत्िनहहह), व् वत
(v) स्ित्िधरालरीकींृत् ु( ददउत्तरितीरवजवस्रकृत (xii) स्िव, छकआधरालर
अवस्तत्िनहहह),
(vi) वनर्थिय न (xiii) अन्द कररालधे व् वत(व् वत ों)कीओरसेंरालयरर/ राल
सेिरालएतप्रदरालनकरनेिरालयेव् वत
(vii) करालरनरालरके)दनंें ररिततन (xiv) अन्द (जोऊ रनहहआतेह ) – विवनर्ददष््करें
15. विद्यंरालनरवजवस्रकरणउ दर्थशतकरेंजहरालतकहहयराल)ूहों।
ंूल् िर्थधतकरकेअधीनरवजस्रीकरणसत रालतक20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
केन्दरी विक्र कररवजस्रीकरणसत रालतक
प्रिेशकररवजस्रीकरणसत रालतक
ंनोरतजनकररवजस्रीकरणसत रालतक
हो्यररवियरालवसतरालरवजस्रीकरणसत रालतक
केन्दरी उत् रालद-शुल्करवजस्रीकरणसत रालतक
सेिराल-कररवजस्रीकरणसतत् रालतक
करालर ोरे् हचरालनसत रालतक/विदशे ीकत नीरवजस्रीकरणसत रालतक
सीवंतदरालव त्िाराल)ीदरालरी हचरालनसत रालतक/विदशे ीसीवंतदरालव त्ि
ाराल)ीदरालरी हचरालनसत रालतक
आ रालतकतरालत/वन रालततकतरालतकोडसत रालतक
वचदकत्सी ररप्रसरालधनवनर्थंवत(उत् रालद-शुल्क)अवधवन ंकेअधीन
रवजस्रीकरणसत रालतक
दकु रालनोंररसतस्थराल नअवधवन ंकेअधीनरवजस्रीकरणसत रालतक
अस्थराल ी हचरालन ददकोईहो
अन्द (कृ रालविवनर्ददष््करें)
16. (क) करालरनरालरकेंु स्थ रालनकराल तराल
ािनसत./फ्य,्सत. तयसत.
ररसर/ािनकरालनरालं सडक/)यी
शहर/कस्नराल/ ररिे्/)रालति वजयराल
तरालयुक/ब्यॉक
ररालज् व नकोड
अिरालततर दशे रालततर
(त) सत कतसूचनराल
कराल रालतय ई-ंेय तराल कराल रालतय दरू ारालषसत राल एस्ीडी
ंोनरालईयसत राल कराल रालतय ,ससत राल एस्ीडी
()) ररसरकीप्रकृवत
अजतन ट्टराल दकररालए र सहंवत वहस्सेदरालर अन्द (कृ रालविवनर्ददष््करें)
(घ) ऊ रिर्थणत ररसर रदकएजरालरहेकरालरनरालरकेदक्र रालकयराल ोंकीप्रकृवत (जोयराल)ूहोंकृ रालउन्दहेंवचवन्दहतकरें)
,्री/विवनंरालतण ? थोककरालरनरालर ? तुदररालकरालरनरालर ?
ारालतडराल)रालर/वड ो ? नतवधतारालतडराल)रालर ? सेिरालओंकेप्रदराल कतरालत ?
कराल रालतय /विक्र कराल रालतय ? ट्टरालकरालरनरालर ? ंरालय रालसेिरालओंकरालप्ररालवप्त कतराल त ?
ईओ ू/एस्ी ी/ईएच्ी ी ? सतकंतसतविदराल ? वन रालतत ?II (i) 21
आ रालत ? अन्द (कृ रालविवनर्ददष्् ?
करें)
17. न कतरालतराल(तरालतों)करालब् ौरराल
करालरनरालरचयरालनेकेवयएआिेदकद्वरालररालरते)एन कतरालतोंकीकुयसत राल
(10न कतरालतोंतककीरर ो्तदीजरालए)
न कतरालतराल1करालब् ौरराल
तरालतरालसत राल
तरालतेकरालप्रकरालर आईए एससी
न ककरालनरालं
शरालतरालकराल तराल ऑ्ो ो ुये्डद्वरालररालदक रालजरालए (सत रालददतविवध)
12. र्प् ण – ररअवधकतरालतोंकोजोडें ------
18. करालरनरालरद्वरालररालप्रदरालव तंरालयकरालब् ौरराल
कृ राल5उच्ेणीकेंरालयकोविवनर्ददष््करें
क्रंसत. ंरालयकरालवििरण एचएसएनकोड (चरालरअतकोंें)
(cid:13)(i)
(ii)
…
(v)
19. करालरनरालरद्वरालररालप्रदरालव तसेिरालओंकरालब् ौरराल।
कृ राल5उच्ेणीकीसेिरालओंकोविवनर्ददष््करें
क्रंसत. सेिओंकरालवििरण एचएसएनकोड (चरालरअतकोंें)
(i)
(ii)
…
(v)
20. करालरनरालरकेअवतररतस्थ रालन(स्थरालनों)करालब् ौरराल
अवतररतस्थ रालनोंकीसत राल
ररसर 1
(क)करालरनरालरकेअवतररतस्थ रालनोंकरालब् ौरराल
ािनसत./फ्य,्सत. तयसत.22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ररसर/ािनकरालनरालं सडक/)यी
शहर/कस्नराल/ ररिे्/)रालति वजयराल
तरालयुक/ब्यॉक
ररालज् व नकोड
अिरालतष दशे रालततर
(त) सत कतसूचनराल
कराल रालतय ई-ंेय तराल कराल रालतय दरू ारालषसत राल एस्ीडी
ंोनरालईयसत राल कराल रालतय ,ससत राल एस्ीडी
()) ररसरकीप्रकृवत
अजतन ट्टराल दकररालए र सहंवत वहस्सेदरालर अन्द (कृ राल
विवनर्ददष््करें)
(घ) ऊ रिर्थणत ररसर रदकएजरालरहेकरालरनरालरकेदक्र रालकयराल ोंकीप्रकृवत (जोयराल)ूहोंकृ रालउन्दहेंवचवन्दहतकरें)
,्री/विवनंरालतण ? थोककरालरनरालर ? तुदररालकरालरनरालर ?
ारालतडराल)रालर/वड ो ? नतवधतारालतडराल)रालर ? सेिरालओंकेप्रदराल कतरालत ?
कराल रालतय /विक्र कराल रालतय ? ट्टरालकरालरनरालर ? ंरालय रालसेिरालओंकरालप्ररालवप्त कतराल त ?
ईओ ू/एस्ी ी/ईएच्ी ी ? सतकंतसतविदराल ? वन रालतत ?
आ रालत ? अन्द (कृ रालविवनर्ददष्् ?
करें)
21. स्ित्िधरालरी/साीाराल)ीदरालर/कतरालत/प्रनतधनवनदशे कररन्द रालसकेसत)ं/नोडतकेप्रनतधनसवंवतके ूणतकरालवयकवनदशे क/सदस् ोंकरालब् ौरराल।
विवशवष्् राल त प्रथंनरालं ंध् नरालं अतवतंनरालं
नरालं
ो्ो
व तरालकरालनरालं
जन्दंकीतरालरीत ददन/ंरालस/िषत हय) < रुु ष स्् ी अन्द >
ंोनरालईयसत राल ई-ंेय तराल
्ेयी ोनसत.एस्ीडीसवहत
दनरालं/प्ररालवस्थवत वनदशे क हचरालनसत रालतक ( ददकोईह,)
स्थराल ीयेतरालसत राल आधरालरसत राल
रालआ ारालरतकेनराल)ररकह ? हरालत/ नहह रालस ो्तसत राल (विदशे ीनराल)ररककीदशराल
ंें)II (i) 23
आिरालसी तराल
ािनसत./फ्य्, सत. तयसत.
ररसर/ािनकरालनरालं सडक/)यी
शहर/कस्नराल/ ररिे्/)रालति वजयराल
ब्यॉक/तरालयुक
ररालज् व नकोड
दशे (विदशे ीनराल)ररककीदशरालंें) व़ि कोड
22. प्ररालवधकृतहस्तरालिरीकरालब् ौरराल
प्ररालथवंकप्ररालवधकृतहस्तरालिरीकेवयएच,कनॉस
हस्तरालिरीसत.1करालब् ौरराल
विवशवष्् राल त प्रथंनरालं ंध् नरालं अतवतंनरालं
नरालं
ो्ो
व तरालकरालनरालं
जन्दंकीतरालरीत ददन/ंरालस/िषत हय) < रुु ष स्् ी अन्द >
ंोनरालईयसत राल ई-ंेय तराल
्ेयी ोननतनर एस्ीडीके
सरालथ
दनरालं/प्ररालवस्थवत वनदशे क हचरालनसत राल( दद
कोईहो)
स्थराल ीतरालतरालसत राल आधरालरसत राल
रालआ ारालरतकेनराल)ररकह ? हरालत/नही रालस ो्तनतनर(विदवे श ोंके
ंरालंयेंंें)
ारालरतंेंआिरालसी तराल
ंकरालननतनर/फ्य,्नतनर तयनतनर
ररसर/ंकरालनकरालनरालं सडक/)यी
ब्यरालक/तरालयुकराल
शहर/न)र/ंुहल्यराल/िरालं वजयराल24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ररालज् व नकोड
23.प्ररालवधकृतप्रवतवनवधकरालब् ौरराल
नरालंरालतकनआईडी ददउ यब्धहो
वनम्नवयवततब् ौरेंद े ददअभ् रालिेशनआईडीउ यब्धनहो
स्थराल ीतरालतरालसत राल
आधरालर ददस्थराल ीतरालतरालसत राल
उ यब्धनहो
प्रथंनरालं ंध् नरालं अतवतंनरालं
व्यविकरालनरालं
दनरालं/प्ररालवस्थवत
ंोनरालइयनतनर
ईंेय तराल
्ेयी ोननतनर एस्ीडीकेसरालथ ,सनतनर एस्ीडीके
सरालथ
24.विवनर्ददष्टसचू नरालकरालवििरणदें
िृवत्तककरनरालंरालतकनकोऺडसत राल
िृवत्तककररवजस्रीकरणप्रंरालण ्सत राल
उत् रालदशुल्कअनुज्ञवप्तसत रालररउसव्यविकरालनरालंवजसकेनरालंसेउत् रालदशुल्ककीअनुज्ञवप्तह,
(क) िे्1
(त) िे्1
()) ….
(घ) …..
(ड.) िे्
25. दस्तरालिजे अ योडकरनराल
प्ररु ंेंिे्ंूल् केअनुसरालरिरालहक-अ ेवितदस्तरालिेजोंकीसूचीकोअ योडकरने(वन ं8ंेंवनर्ददष्ट)कीअ ेिरालकीजरालतीह,।
26.सहंवत
ं आधरालरसत रालकेधरालरककीररस े< प्ररु ंेंदद े)एआधरालरसत रालतकेआधरालर र हयेसेारे)ए>ंरालयररसेिरालकरने्िकत
कोअवधप्रंरालवणतकरनेकेउकर ेश् सेअ नरालब् ौररालप्ररालप्तकररालनेहते ुसहंवतदते रालहत।ंरालयररसेिरालकरने्िकतनेंुझेसूवचतदक रालह,दक
हचरालनकीजरालनकरालरीकरालप्र ो)केियआधरालरधरालरककी हचरालनंरालन्द करनेकेवयएदक रालजरालए)रालररकेियअवधप्रंरालवणतकरनेके
उकर ेश् सेकेन्दरी हचरालनडे्रालसतिहकेसरालथसरालझरालदक रालजरालए)राल।
27.सत् राल न(प्ररालवधकृतहस्तरालिरकत्तरालतद्वरालरराल)
..........................ं एतदद्वरालररालसत् वनष्ठरालसेप्रवतज्ञरालनकरतरालहतररघोषणरालकरतरालहतदकउ ुतिदी)ईसूचनरालंेरीजरालनकरालरीएित
विश्वरालसंेंसत् ररदीकह,ररइसंेंकुछाीवछ राल रालनहह) रालह,।
हस्तरालिरII (i) 25
स्थरालन: प्ररालवधकृतहस्तरालिरकत्तरालतकरालनरालं….……………………
तरालरीत दनरालं/प्ररालवस्थवत……………………………………
अ योडदकएजरालनेिरालयेदस्तरालिजे ोंकीसचू ी:--
1. ो्ो(जहरालतआिेदन ्ंेंविवनर्ददष््दक राल) रालह),
(क)स्ि त्िधरालरीसंुत्थरालन–स्ित्िधरालरी
(त)ाराल)ीदरालरी ंत/सीवंतदरालव त्िाराल)ीदरालरी–प्रनतध/प्ररालवधकृत/अवावहताराल)ीदरालर(साीाराल)ीदरालरोंके
व् वत)तब् ौरेंप्रस्तुतदकएजरालएत)े, रततुप्रनतधाराल)ीदरालरसवहतकेियदसाराल)ीदरालरोंकी ो्ोप्रस्तुतकी
जरालए)ी)
())हहदूअविातकु्ुतन–कत्तरालत
(घ)कत नी–प्रनतधवनदशे क रालप्ररालवधकृतव् वत
(ङ)न्द रालस–प्रनतधन्द रालसी
(च)व् वतसत)ं रालव् वष््वनकराल –प्रनतधसवंवतकेसदस् (साीसदस् ोंकेव् वत)तब् ौरेंप्रस्तुतदकए
जरालएत),े रततुअध् िसवहतकेियदससदस् ोंकी ो्ोप्रस्तुतकीजरालए)ी)
(छ)स्थरालनी प्ररालवधकरालरी–ंु कराल तकरालरीअवधकरालरी रालउसकरालसंतुल्
(ज)करालनूनीवनकराल –ंु कराल तकरालरीअवधकरालरी रालउसकरालसंतुल्
(झ)अन्द –ारालरसरालधकव् वत
2. करालरनरालरकराल)दन:ाराल)ीदरालरी ंतकीदशरालंेंाराल)ीदरालरीवियेत,सोसरालइ्ी,रस््,यन,सरकरालरीविाराल),
व् वत सत)ं राल व् वष्् वनकराल , स्थरालनी प्ररालवधकरालरी, करालनूनी वनकराल रर अन्द , आदद की दशराल ंें
रवजस्रीकरणप्रंरालण ्/)दनकरालप्रंरालण।
3. करालरनरालरकेंु स्थरालनकरालप्रंरालण:
(क)स्ि तके ररसरकेवयए--
ररसरकेस्िरालवंत्िकेसंथतनंेंकोईदस्तरालिेज, थरालनिीनतंसत वत्तकररसीद रालन)र रालवयकरालतरालतेकी
प्रवत रालविद्युतवनयकीप्रवत।
(त)ारालडे रवयए)ए राल ट्टे रवयए)ए ररसरकेवयए--
ट्टरालकतरालतके ररसरकेस्िरालवंत्िकेसंथतनंेंदकसीदस्तरालिेज, थराल,निीनतंसत वत्तकररसीद राल
न)र रालवयकरालतरालतेकीप्रवत रालविद्युतवनयकीप्रवतकेसरालथि,धदकररालए/ ट्टरालकररालरकीप्रवत।
())ऊ र(क)रर(त)केअतत)ततनआनेिरालये ररसरकेवयए—
सहंवतकतरालतके ररसरकेस्िरालवंत्िकेसंथतनंेंदकसीदस्तरालिेज, थराल,निीनतंसत वत्तकररसीद राल
न)र रालवयकरालतरालतेकीप्रवत रालविद्युतवनयकीप्रवतकेसरालथसहंवत ्कीप्रवत।शे रकी)ईसत वत्त ोंके
वयएाी, हीदस्तरालिेजअ योडदकएजरालसकें)े।
(घ)ारालडे रवयए)ए/ ट्टे रवयए)ए ररसरकेवयए,जहरालतदकररालए/ ट्टरालकररालरउ यब्धनहहह,,िहरालत
ररसरकेकब्जेकेसंथतनंेंदकसीदस्तरालिेज, थराल,विद्युतवनयकीप्रवतकेसरालथउसप्रारालिकरालश थ ्।
(ङ) ददकरालरनरालरकरालंु स्थरालनविशेषआर्थथकजोनंेंअिवस्थतह, रालआिेदकविशेषआर्थथकजोनकराल
विकरालसकतरालतह,,तोारालरतसरकरालरद्वरालररालजरालरीदकए)एआिश् कदस्तरालिेजों/प्रंरालण ्ोंकोअ योडकरनराल26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अ ेवितह,।
4. न कतरालतेसेसतनतवधतप्रंरालण:
न क रालसनुककेप्रथं ृष्द रालन कवििरणकेसुसत)त ृष्दकीस्क,नकी)ईप्रवत रालरकर दकए)एच,ककी,
वजसंेंस्ित्िधरालरी रालकरालरनरालरअवस्तत्िकरालनरालं,न कतरालतरालसत.,एं.आई.सी.आर.कोड,आई.ए .एस.सी.
ररकोडसवहतशरालतरालवििरणअततर्थिष््हो,स्क,नप्रवत।
5. प्ररालवधकरालर ्प्ररू :--
आिेदन ्ंेंउवल्यवततप्रत् ेकप्ररालवधकृतहस्तरालिरकतरालतकेवयए,प्रनतधसवंवत रालवनदशे कनोडतकेसतकल् राल
प्ररालवधकरालर ्कीप्रवतवनम्नवयवततप्ररू ंेंारेजरालएत)े:
प्ररालवधकृत हस्तरालिरकतरालत के वयए घोषणराल (प्रत् ेक हस्तरालिरकतरालत के वयए ृथक्) (स्ित्िधरालरी/साी
ाराल)ीदरालर/कत्तरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवत/रस््ीनोडतकेसदस् आदद)
ं /हं.................................(नरालं).....................................................(रवजस्रीकृतव् वतकराल
नरालं) कराल ......................................................................................................................
(ाराल)ीदरालर/कत्तरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवत/रस््ीनोडतकेसदस् आदद),
सत् वनष्दरालसेप्रवतज्ञरालनकरतरालह/तकरतेह दक<<प्ररालवधकृतहस्तरालिरकतरालतकरालनरालं,(प्ररालवस्थवत/ दनरालं)>>को
सतकल् सत..........................तरालरीत.................द्वरालरराल(प्रवतइसकेसरालथप्रस्तुत),<<ंरालयररसेिरालकर
हचरालनसत रालतक–करालरनरालरकरालनरालं>>,करालरनरालरकेवयए,वजसकेवयएअवधवन ंकेअधीनरवजस्रीकरण
केवयएआिेदन रालइयदक रालजरालरहरालह,,प्ररालवधकृतहस्तरालिरकतरालतकेरू ंेंकराल तकरनेकेवयएप्ररालवधकृतदक राल
) रालह,।इसकरालरनरालरकेसतनतधंेंउसकेसाीकराल तंुझ र/हं रआनद्ध करहों)े।
हस्तरालिरकरनेकेवयएसिंव् वतकेहस्तरालिर
नरालं:
प्ररालवस्थवत/ दनरालं:
(स्ित्िधरालरी/करालरनरालरअवस्तत्िकरालनरालं)
प्ररालवधकृतहस्तरालिरकतरालतकेरू ंेंअवास्ि ीकृवत
ं <<(प्ररालवधकृतहस्तरालिरकतरालतकरालनरालं)>>उ ुततवनर्ददष््करालरनरालरकेवयएप्ररालवधकृतहस्तरालिरकतरालतकेरू
ंेंकराल तकरनेकेवयएअ नीअवास्िीकृतदते रालहतररंेरेसाीकराल तकरालरनरालर रआनद्ध करहों)े।
स्थरालन: प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
तरालरीत: (नरालं)
दनरालं/प्ररालवस्थवत:
रवजस्रीकरणकेवयएआिदे न ्प्रस्त तु करनेकेवयएअनदु शे
1. व् वतकरालनरालं,करालरनरालरकेस्थराल ीयेतरालसत रालतकंेंअवावयवततकेअनुसरालरदजतकरे।स्ित्िधरालरीसंुत्थरालनकीदशरालंें,
स्ित्िधरालरीकरालनरालंविवधकनरालंकेसरालंनेदजतकरेररस्ि त्िधरालरीकरालस्थ राल ीयेतरालसत रालतकउवल्यवततकरे।स्थ राल ीयेतरालसत रालतकआ -
करडराल्रालनेससेसत् रालव तदक रालजरालए)राल।
2. सत् राल नररारालिीसतसूचनरालकेवयएप्ररालवधकृतहस्तरालिरकतरालतकरालई-ंेय तरालररंोनरालइयनम्नरउ यब्धकररालएत,जो
आिेदनकेाराल)तकोारेजरालनेसे ूित, ृथकरू सेाजे ेजरालनेिरालयेएकसं रालसिडतद्वरालररालसत् रालव तदक रालजरालए)राल।II (i) 27
3. करालरनरालरद्वरालररालदकसीव् वतकोप्ररालवधकृतहस्तरालिरकतरालतघोवषतदकएजरालनेकीदशरालंें,आिेदकद्वरालररालस्ित्िधरालरी/साी
ाराल)ीदरालरों/कत्तरालत/प्रनतधवनदशे कोंरर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवत/रस््ीनोडतकेसदस् ोंआददहस्तरालिररतघोषणरालकी
स्क,नकी)ईप्रवतअ योडकरनीआिश् कह,।
4. वनम्नवयवततव् वतनएरवजस्रीकरणकेवयएआिेदनकोअतकी हस्तरालिरकरसकतेह,:--
करालरनरालरकराल)दन व् वत,जोआिेदनकोअतकी हस्तरालिरकरसकतेह,
स्ित्िधरालररतराल स्ित्िधरालरी
ाराल)ीदरालरी प्रनतध/प्ररालवधकृताराल)ीदरालर
हहदूअविातकु्ुतन कतरालत
प्ररालइिे्वयवं्ेडकत नी प्रनतध/ ूणतकरालवयकवनदशे क
वब्यकवयवं्ेडकत नी प्रनतध/ ूणतकरालवयकवनदशे क
सोसरालइ्ी/यन/रस््/व् वतसत)ं प्रनतधसवंवतकेसदस्
सरकरालरीविाराल) ारालरसरालधकव् वत
वब्यकसे्रउ क्रं प्रनतध/ ूणतकरालवयकवनदशे क
असीवंतकत नी प्रनतध/ ूणतकरालवयकवनदशे क
सीवंतदरालव त्िाराल)ीदरालरी दरालवावहताराल)ीदरालर
स्थरालनी प्ररालवधकरालरी ंु कराल तकरालरीअवधकरालरी रालसंतुल्
करालनूनीवनकराल ंु कराल तकरालरीअवधकरालरी रालसंतुल्
विदशे ीकत नी ारालरतंेंप्ररालवधकृतव् वत
विदशे ीसीवंतदरालव त्िाराल)ीदरालरी ारालरतंेंप्ररालवधकृतव् वत
अन्द (विवनर्ददष््करें) ारालरसरालधकव् वत
5. प्ररालवधकृतप्रवतवनवधकेसतनतधंेंजरालनकरालरीि,कवल् कह, । ददप्ररालवधकृतप्रवतवनवधनरालंरालदत कतह, तोकृ रालसरालंरालन्द ो्तय
रउ यब्धसूचीसेअ नेप्ररालवधकृतप्रवतवनवधकरालच नकरे,अन्द थरालीसेव् वतकरालब् ौररालउ यब्धकररालएत।
6. ररालज् सेसतनतवधतसूचनरालकेियसतनतवधतररालज् केवयएहीसुसत)तह,।
7. नीचेिर्थणतव् वत ोंद्वरालररालारे)एआिेदनअतकी रू सेहस्तरालिररतहों)े:--
क्रंसत. आिेदककरालप्रकरालर अ ेवितहस्तरालिरकरालप्रकरालर
1. प्ररालइिे्वयवं्ेडकत नी अतकी हस्तरालिर प्रंरालण ्
(डी.एस.सी.)ि)त2ररअवधक
वब्यकवयवं्ेडकत नी
वब्यकसे्रउ क्रं
असीवंतकत नी
सीवंतदरालव त्िाराल)ीदरालरी
विदशे ीकत नी
विदशे ीसीवंतदरालव त्िाराल)ीदरालरी
2. उ ुततसेअन्द थराल अतकी हस्तरालिर प्रंरालण ्
(डी.एस.सी.)ि)त2ररअवधक
ई-हस्तरालिर
राल
कोईअन्द ढत),जोअवधसूवचतदक राल
जरालए।28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
8. स्थराल ीयेतरालसत रालतक,आधरालर,वनदशे क हचरालनसत रालतक,चरालयरालन हचरालनसत रालतकसेसतनतवधतसाीसूचनराल,प्रणरालयीद्वरालरराल
आनयरालइनविवधंरालन्द कीजरालए)ीररसाीारी)ईसचू नरालकेस यतराल िू कत विवधंरालन्द दकएजरालने के श्च रालत् अवास्िीकृवतप्ररालवप्त
सत रालजवनतदक रालजरालए)राल।
9. आनयरालइन रालईयदकए)एआिेदनकीप्ररालस्वथवत,अवास्ि ीकृत रउ दर्थशतआिेदनसतदातसत राल(ए.आर.एन.),सरालंरालन्द
ो्तय रप्रविष््करके,दते ीजरालसकतीह,।
10. रवजस्रीकरणकेवयएआिेदन रालईयकरनेकेवयएकोई ीससतद े नहहह,।
11. प्ररालवधकृतहस्तरालिरकतरालतअि स्कनहहहो)राल।
12. दकसीि् वतको,वजसकेदकसीररालज् केाीतरनहुशीषतकरालकरालरनरालरह ,जोअ नेदकसीकरालरनरालरशीषतकरालकेवयए ृथक्
रवजस्रीकरणचरालहतरालह,,प्रत् ेकशीषतकरालकेसतनतधंें ृथक्रू सेआिेदनकरनरालआिश् कहो)राल।
13. आिेदनकेअनुंोदनके श्चरालत्,रवजस्रीकरणप्रंरालण ्सरालंरालन्द ो्तय रउ यब्धकरराल रालजरालए)राल।
14. आिेदनकेाराल)कंेंप्ररालरतवाकब् ौरेस यतराल ूितकप्रस्तुतकरनेके श्चरालत्अस्थराल ीसतदातसत रालतक(्ी.आर.एन.)आनतर्त
दक रालजरालए)राल,वजसकरालआिेदनकेाराल)तंेंब् ौरेारनेकेवयएउ ो)दक रालजरालए)राल।अस्थराल ीसतदातसत रालतकसरालंरालन्द ो्तय र15
ददनकीअिवधकेवयएउ यब्धरह)े राल।
15. कोईव् वत,जोवन ं8केअधीनरवजस्रीकरणकेवयएआिेदनकरतरालह,,धरालरराल10केअधीनकरकरालसतदराल करनेके
वयए,प्ररू जी.एस.्ी.आर.ई.जी.01केाराल)10ंें,विकल् दे सके)राल,जोउक्तधरालररालकेअधीनकरकरालाु)तरालनकरनेकीसूचनराल
संझीजरालए)ी।
प्ररू जी.एस.्ी.आरईजी-2
(वन ं8(5)दते ें)
अवास्ि ीकृवत
आिेदनवनदशे सत राल
आ नेआिेदनस यतराल ू्ितक रालइयकरदद रालह,ररआिेदनकीविवशवष्ट रालतवनम्नरालनुसरालरह, :
रालइयकरनेकीतरालरीत :
रालइयकरनेकरालसं :
ंरालयररसेिरालकर हचरालनसत राल ददउ यब्धहो :
विवधकनरालं:
व्यराल रालरनरालं:
प्ररू सत राल:
प्ररू िणतन:
केन्दरअवधकरालररतराल:
ररालज् अवधकरालररतराल:
रालइयदक राल) राल:
स्थराल ीवनदशसत राल ददकोईहो:
सतदराल केब् ौरे:चरालयरालन हचरालनसत राल:
तरालरीत:
रकं:II (i) 29
हवसस््ंजनरे्ेडअवास्िीकृवतह,ररदकसीहस्तरालिरकीअिश् कतरालनहहह, :
*केियआकवस्ंककररालधे व्यविररअवनिरालसीकररालधे व्यविकेंरालंयेंेंयराल)ू।
जी.एस.्ी.आरईजी-3प्ररू
(वन ं9(2)दते ें)
वनदशे सत राल
तरालरीत
सेिरालंें
आिेदककरालनरालं
तराल
ंरालयररसेिरालकर हचरालनसत राल( ददउ यब्धहो)
आिेदनवनदशे सत राल
अवतररिजरालनकरालरी/ स् ष्टीकरण/दस्तरालिजे ोंकेवयएनोर्सरवजस्रीकरण/सशत ोधन/रदकर करणकेवयएआिेदनसेसनत वत धत
हआ केएआरएनतरालरीतद्वरालरराल रालइयदकए)एरवजस्रीकरण/सतशोधन/रदकर करणकेवयएआिेदनकेवनदशे अनुसरालर
ह,।विाराल)नेआ केआिेदनकी रीिरालकीह,ररवनम्नवयवततकरालरणोंसेिहसन्दतुष्टनहहह,:
1.
2.
3.
?आ तरालरीत..........तकअ नरालजनरालिप्रस्तुतकरनेकेवयएवनदवे शतदकएजरालतेह
?आ तरालरीत............को.............सं रअधोहस्तरालिररतकेसंिउ वस्थतहोनेकेवयएवनदवे शतदकएजरालतेह ।
ददवनधरालतररततरालरीततकजनरालिनहहआतरालह,तोआ करालआिेदनअस्िीकृतहोनेकरालदराल ीहो)राल।
कृ रालनो्करेंदकइसंरालंयेंेंकोईररनोर्स/अनुस्ंरालरकजरालरीनहहदक रालजरालए)राल।
हस्तरालिर
उवचतअवधकरालरीकरालनरालं
दनरालं
अवधकरालररतराल
*नएरवजस्रीकरणआिेदनकेवयएयराल)ूनहह।
प्ररू जी.एस.्ी.आरईजी-04
[वन ं9(2)दते ें]
रवजस्रीकरण/सशत ोधन/रदकर करणकेवयएस् ष्टीकरण/अवतररिजरालनकरालरी/दस्तरालिजे
1. नोर्सकेब् ौरे वनदशे सत राल तरालरीत
2. आिेदनकेब् ौरे वनदशे सत राल तरालरीत
3. जीएस्ीआईएन ददयराल)ू
हो
4. करालरनरालरकरालनरालं(विवधक)30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
5. व्यराल रालरनरालं ददकोईहो
6. तराल
7. रालरवजस्रीकरण राल ील्ड हरालत?
केवयएआिेदनंेंकोई
उ रालततरणअ ेवितह, नहह?
(एक रवनशरालन
य)रालएत)
8. अवतररिजरालनकरालरी
9. अ योडदकए)एदस्तरालिेजों
कीसूची
10 सत् राल न
ं ....................................................................सत् वनष्ठरालसेप्रवतज्ञरालनकरतरालहत ररघोवषतकरतरालहत दक
ऊ रददए)ईजरालनकरालरींेरेसिोत्तज्ञरालनररविश्वरालससेसत् ररसहीह,ररउसंेंकुछाीवछ राल रालनहह) राल
ह,।
प्ररालवधकृतहस्तरालिरीकेहस्तरालिर
नरालं
दनरालं/प्ररालवस्थवत
स्थरालन:
तरालरीत:
र्प् ण:
1. नएरवजस्रीकरणकेवयएंूयरवजस्रीकरणआिेदनसत रालदनढत)ंेंउ यब्धरह)े राल ददंदसरालतंेंविकल् हरालतचुने।
2. रवजस्रीकरणविवशवष्ट ोंकेसतशोंधनकेवयएसतशोंधनकेवयएआशव त ील्डसत रालदनढत)ंेंउ यब्धरहे)ी ददंद7ंें
विकल् हरालतचुने।
प्ररू जी.एस.्ी.आरईजी-05
[वन ं9(4)दते ें]
वनदशे सत राल :
सेिरालंें
आिेदककरालनरालं:
तराल
ंरालयररसेिरालकर हचरालनसत राल( ददउ यब्धहो)
रवजस्रीकरण/सशत ोधन/रकर ीकरणकेवयएआिदे नकीअस्िीकृतीकरालआदशे
हआ केएआरएनतरालरीतद्वरालरराल रालइयदकए)एजनरालिकेवनदशे अनुसरालरह,।विाराल)नेआ केजनरालिकी रीिराल
कीह,ररवनम्नवयवततकरालरणोंसेिहसन्दतुष्टनहहह,:
1.
2.II (i) 31
3.
इसवयएआ करालआिेदनअवधवन ंकेउ नतधोंकेअनुसरालरअस्िीकृतदक रालजरालतरालह,।
राल
आ नेवनदशे सत रालतरालरीतद्वरालररालजरालरीनोर्सकरालजनरालिउससंेंविवनर्ददष्टसं केाीतरनहहदद रालह,।इसवयए
आ करालआिेदनअवधवन ंकेउ नतधोंकेअनुसरालरअस्िीकृतदक रालजरालतरालह,।
हस्तरालिर
नरालं
दनरालं
अवधकरालररतराल
ारालरतसरकरालर
प्ररू जीएस्ीआरईजी-06
[वन ं10(1)दतें े]
रवजस्रीकरणप्रंरालण ्
रवजस्रीकरणसत रालजीएस्ीआईएन/ ूवनकनतनर( ूआईएन)
1. विवधकनरालं
2. व्यराल रालरनरालं ददकोईहो
3. करालरनरालरकराल)दन
4. करालरनरालरकेंूयस्थरालनकराल तराल
5. दरालव त्िकीतरालरीत ददन/ंरालह/िषत
6. विवधंरालन्द तरालकीअिवध ददन/ंरालह/िषत सेददन/ंरालह/िषततक
(करालरधे व्यवि राल
आकवस्ंककररालधे व्यवि
अवनिरालसींरालंयेंेंकेिय
यराल)ू)
7. रवजस्रीकरणकरालप्रकरालर
8. अनुंोदनप्ररालवधकरालरीकीविवशवष्ट रालत
i. केन्दर ररालज्
हस्तरालिर
नरालं
दनरालं
कराल रालतय
9. प्रंरालण ्जरालरीकरनेकीतरालरीत
र्प् ण–रवजस्रीकरणप्रंरालण ्ररालज् ंेंकरालरनरालरकेसाीस्थरालनोंंेंंु रू सेदर्थशतदकएजरालनेकेवयएअ ेवितह,।32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उ रालनतधक
करालरनरालरकेअवतररिस्थरालनोंकेब् ौरे
ंरालयररसेिरालकर हचरालनसत रालतक
विवधकनरालं
व्यराल रालरनरालं ददकोईहो
ररालज् ंेंकरालरनरालरकेअवतररिस्थरालनोंकीकुयसत राल
क्रंसत. तराल
1
2
3
उ रालनतधत
ंरालयररसेिरालकर हचरालनसत रालतक
विवधकनरालं
व्यराल रालरकरालनरालं ददकोईहो
स्ित्िधरालरी/ाराल)ीदरालर/कतरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे कप्रनतधसवंवतव्यविसत)ंोंकेसदस् /न्द रालवस ोंकरालनोडत
आदद
1. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
2. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
3. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
4. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
5. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
6. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
7. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसीII (i) 33
8. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
9. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
10. ो्ो नरालं
दनरालं/प्ररालवस्थवत
ररालज् करालवनिरालसी
प्ररू जीएस्ीआरईजी-07
(वन ं12(1)दतें े)
धरालरराल51केअधीनस्रोत रकरक्ौतीकतरालत रालधरालरराल52केअधीनस्रोत रकरकय्रकेरू ंेंरवजस्रीकरणकीसत राल
ाराल)क
(i)करक्ौतीकतरालत रालकरकय्रकरालविवधकनरालं(स्थराल ीयेतरालसत राल/करक्ौतीररसतिहणयेतरालसत रालंेंउल्येतरालनुसरालर)
(ii)स्थराल ीयेतरालसत राल
(iii)(करालरनरालरकेस्थराल ीयेतरालसत रालारेंसतनद्ध स्ित्िधरालररतरालकेंरालंयेंेंव्यवष्टकस्थराल ीयेतरालसत राल
(iv)करक्ौतीसतिहणयेतरालसत राल
(करक्ौतीररसतिहणयेतरालसत राल ददस्थराल ीयेतरालसत रालउ यब्धनहहह,।
(v)ई-ंेय तराल
(vi)ंोनरालइय तराल
र्प् ण–ाराल)तारेजरालनेकेवयए ूितकरालरतिरालईकेआनयरालइनसत् राल नकेअधीनउ ुतिसूचनरालप्रस्तुतदक रालजरालनरालह,।
ाराल)त
1. व्यराल रालरकरालनरालं ददकोईहो
2. करालरनरालरकराल)दन(संुवचतच नकरें)
(i)स्ित्िधरालरी ?
(ii)ाराल)ीदरालरी ?
(iii)वहन्ददुअविािकु्ुतन ?
(iv)प्ररालइिे्वयवं्ेडकत नी ?
(v) वब्यकवयवं्ेडकत नी ?
(vi)सोसरालइ्ी/यन/न्द रालस/व्यवि ोंकरालसत)ं ?
(vii)सरकरालरीविाराल) ?
(viii) वब्यकसे्रउ क्रं ?34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ix) असीवंतकत नी ?
(x) सीवंतदरालव त्िाराल)ीदरालरी ?
(xi) स्थरालनी प्ररालवधकरालरी ?
(xii) करालनूनीवनकराल ?
(xiii) विदशे ीसीवंतदरालव त्िाराल)ीदरालरी ?
(xiv) रवजस्रीकृतविदशे ीकत नी(ारालरतंें) ?
(xv) अन्द (कृ रालविवनर्ददष्टकरें) ?
3.ररालज् करालनरालं वजयराल
4.अवधकरालररतराल ररालज् केन्दर
से्र/सर्दकय/िरालडत/प्रारालर/ ूवन्
इत् रालदद
5 रवजस्रीकरणकरालप्रकरालर करक्ौतीकतराल त करकय्र
6. सरकरालर (केन्दरी /ररालज् /सघत ररालज् ि्े ) केन्दर ररालज् /सघत ररालज् ि्े
7. करकीक्ौतीकरन/ेसित हीतकरनेकेदरालव त्िकीतरालरीत तरालरीत/ंरालस/िष त
8. (क)करालरनरालरकेंयू स्थरालनकराल तराल
ािनस.त/फ्य्, स.त तयस.त
ररसर/ािनकरालनरालं ंराल)/त)यी
शहर/न)र/ ररि्े /िरालं वजयराल
ब्यॉक/तरालल्यकु राल
दशे रालन्दतर अिरालशत
ररालज् व नकोड
(त)स त कतसचू नराल
कराल रालतय ई-ंेय तराल कराल रालतय ्ेयी ोनन.त
ंोनरालइयन.त कराल रालतय ,सन.त
()) ररसरोंकेकब्जेकीप्रकृवत
स्िरालवंत्ि ट्टे रदद राल) राल दकरराल े र सहंवत सरालझरालकीहुई अन्द (विवनर्ददष्टकरें)
दद राल) राल
9. रालआ नेउसीररालज् ंेंंरालयररसिे रालकरके हराल त नहह
अधीनकोईअन्द रवजस्रीकरणप्ररालप्तदकएह ?
10 ददहराल तंरालयररसिे रालकर हचरालनसत रालकराल
उल्यते करेंII (i) 35
11 आइईसी(आ रालतकतरालतवन रालतत कतरालतकोड) दद
यराल)ूहों
12 करक्ौतीकरन/ेकरसित हकरनेकेवयएउत्तरदराल ीडीडीओ(आहरणररसवत ितरणअवधकरालरी)/व्यविकेब् ौरे
विवशवष्ट राल त
नरालं प्रथंनरालं ंध् नरालं अवन्दतंनरालं
व तरालकरालनरालं
ो्ो
जन्दंकीतरालरीत तरालरीत/ंरालस/िष त हय) < रूु ष स्त्री अन्द >
ंोनरालइयन.त ई-ंेय तराल
्ेयी ोनस.तएस्ीडीसवहत
दरालवाधरालन/प्ररालवस्थवत वनदशे क हचरालनसत राल( ददकोईहो)
स्थराल ीयते रालसत रालक आधरालरसत राल
रालआ नरालहरकेनराल)ररकह ? हराल/तनहह रालस ो्तन.त(विदशे ीव्यवि ोंकेंरालंयें)ें
वनिरालस तराल
ािनस.त/फ्य्, स.त तयस.त
ररसर/ािनकरालनरालं ररि्े /िरालं
ररालज् व नकोड
13. प्ररालवधकृतहस्तरालिरीकेब् ौरे
प्ररालथवंकप्ररालवधकृतहस्तरालिरीकेवयएचेकनॉस
हस्तरालिरीस.त1केब् ौरे
विवशष्ट राल त प्रथंनरालं ंध् नरालं अवन्दतंनरालं
नरालं
ो्ो
व तरालकरालनरालं
जन्दंकीतरालरीत तरालरीत/ंरालस/िष त हय) < रूु ष स्त्री अन्द >
ंोनरालइयन.त ई-ंेय तराल36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
्ेवय ोनन.तएस्ीडीसवहत
दरालवाधरालन/प्ररालवस्थवत वनदशे क हचरालनसत राल( दद
कोईहो)
स्थराल ीयते रालसत रालकत आधरालरसत राल
रालआ ारालरतकेनराल)ररक हराल/तनहह रालस ो्तस.त(विदशे ीव्यवि ोंके
ह ? ंरालंयें)ें
वनिरालस तराल(ारालरतकेाीतर)
ािनस.त/फ्य्, स.त तयस.त
ररसर/ािनकरालनरालं ंराल)/त)यी
शहर/न)र/ ररि्े /िरालं वजयराल
ररालज् व नकोड
ब्यॉक/तरालल्यकु राल
र्प् ण-अवतररिवयत.ें...
14. सहंवत
ं आधरालरसत<प्ररू ंेंदी)ईआधरालरस.तकेआधरालर र हयेारराल) राल>केधरालरककीओरसेअवधप्रंरालनकेप्र ोजनकेवयए
ारालरती विवशष्ट हचरालनप्ररालवधकरणसेअ नेब् ौरेप्ररालप्तकरनेकेवयए“ंरालयररसिे रालकरन्े िकत”केवयएसहंवतदते रालहत।“ंरालय
ररसिे रालकरन्े िकत”नेंझु ेसवू चतकव ह,दक हचरालनसचू नरालकेियआधरालरधरालरककी हचरालनकोविवधंरालन्द करनेकेवयए
प्र ो)कीजरालए)ीररइसेअवधप्रंरालणनकेप्र ोजनकेवयएहीकेन्दरी हचरालनआकत डराल सित हकेसरालथसरालझत रालदक रालजरालए)राल।
15. सत् राल न
ं सत् वनष्ठरालसे हप्रवतज्ञरालतकरतरालहत ररघोषणरालकरतरालहत दकइसंें ऊ रदी)ईजरालनकरालरींरे ेसिोत्ंज्ञरालनररविश्वरालसके
अनसु रालरसत् ररसहीह,।
(हस्तरालिर)
स्थरालन: करक्ौतीकरन/ेकरसतिहकरनेकेवयएआहरणररसवत ितरणअवधकरालरी/व्यवि/प्ररालवधकृत
हस्तरालिरीकरालनरालं
तरालरीत( दनरालं)
अ योडदकएजरालने िरालये दस्तरालिजे ोंकीसचू ी(केन्दरी सरकरालर रालररालज् सरकरालरविाराल)ों रालस्थरालनों रालस्थरालनी प्ररालवधकरालरी रालकेन्दरी
अवाकरणोंकोयराल)ूनहोनराल):-
करालरनरालरकेंूयस्थरालनकरालसनतू :
(क)स्ि तके ररसरोंकेवयए –II (i) 37
निीनतंस त वत्तकररसीद रालन)र रालवयकतरालतेकीप्रवत रालवनजयीकेवनयकीप्रवत।
(त)दकररालए र राल ट्टे रवयए)ए ररसरोंकेवयए–
निीनतंस त वत्तकररसीद रालन)र रालवयकतरालते कीप्रवत रालवनजयीकेवनयकीप्रवतजस, े ट्टरालकतरालत के ररसरोंकेस्िरालवंत्िकेसंथनत ंें
दकसीदस्तरालिजे सवहतविवधंरालन्द दकरराल राल/ ट्टरालकररालरकीप्रवत।
())उ रोि(क)रर(त)केअन्दत)तत नआनेिरालये ररसरोंकेवयए –
न)र रालवयकतरालतरालकीप्रवत रालवनजयीकेवनयकीप्रवतजस, े सहंवतदरालतरालके ररसरोंकेस्िरालवंत्िकेसंथनत ंें दकसीदस्तरालिजे सवहत
सहंवत ्कीप्रवत/सरालझत रालकी)ईस त वत्त ोंकेवयएाीइन्दहहदस्तरालिजे ोंकोअ योडदक रालजरालए।
(घ)दकररालए रददए)ए/ ट्टे रवयए)ए ररसरोंकेवयएजहरालतदकरराल राल/ ट्टरालकररालरउ यब्धनहहह,िहरालत ररसरकेकब्जे केसंथनत ंेंदकसी
दस्तरालिजे जस, ेवनजयीकेवनयकीप्रवतकेसरालथइसआश करालश थ ्।
(ङ) ददकरालरनरालरकरालंयू स्थरालनविशेषआर्थथकजोनंेंअिवस्थतह, रालआिदे कविशेषआर्थथकजोनविकरालसकतरालतह ,ारालरतसरकरालरद्वरालररालजरालरी
आिश् कदस्तरालिजे रालप्रंरालण ्अ योडदकएजरालनेअ वे ितह।
करक्ौतीक्रतराल/करसित हकतरालतकेरू ंेंरवजस्रीकरणकेवयएआिदे नप्रस्ततु करनेकेवयएअनदु शे ।
1. करालरनरालररककरक्ौतीररसित हणयते रालसत रालकत /स्थराल ीयते रालसत रालतक र थरालअवावयवततकरक्ौतीकतराल/तकरसतिहकतरालतकरालनरालं
प्रविष्टकरे।करक्ौतीररसित हणयते रालसत रालकत /स्थराल ीयते रालसत रालकत आ -करविाराल)डराल्रालनसे केसरालथसत् रालव तदकएजरालएत)।े
2. सत् राल नररारालिीससत चू नरालकेवयएकरकीक्ौतीकरन/ेकरसतिहणकरने केवयएवजम्ंेदरालरडीडीओ(आहरणररसवत ितरण
अवधकरालरी/व्यविकीई-ंेयआईडीररंोनरालइयन.तउ यब्धकररालएवजससेआिदे नारने से हये थृ कताःाेजे जरालने िरालये िन्रालइं
रालसिडतकेंरालध् ंसेसत् रालव तदक रालजरालए)राल।
3. ीसरालव्यविजोडीडीओ/करकीक्ौतीकरने िरालय/ेकरसित हकरनेिरालये व्यविकेरू करालर्कररहरालह ,आिदे न रहस्तरालिरकर
सकतरालह।,
4. अधोवयवततव्यवि ोंद्वरालरराल रालइयदक राल) रालआिदे नवडवज्यरू सेहस्तरालिरदक रालजरालए)राल।
क्र.स.त आिेदककेप्रकरालर अ वे ितवडवज्यहस्तरालिर
1. प्ररालइि्े वयवं्ेडकत नी वडवज्यहस्तरालिरप्रंरालण ्ि)त2ररउसकेउ रके
वब्यकवयवं्ेडकत नी
वब्यकसे ्रउ क्रं
अ ररसीवंतकत नी
सीवंतदरालव त्िाराल)ीदरालरी
विदेशीकत नी
विदेशीसवंवतदरालव त्िाराल)ीदरालरी
2. उ रोिसेवान्न वडवज्यहस्तरालिरप्रंरालण ्ि)त2ररउसकेउ रकेई-हस्तरालिर राल
कोईअन्द ढत) जोविवनर्ददष्टहो रालजोअवधसवू चतदक रालजरालए
5. स्थराल ीयते रालसत रालकत आधरालर वनदशे क हचरालनसत रालचरालयरालन हचरालनसत रालसेसम्नवन्दधतसाीजरालनकरालरीप्रणरालयीद्वरालररालआनेयरालइन
विवधंरालन्द कीजरालए)ीररअवास्िीकृवतरसीदस.तसाीारी)ईसचू नरालकेस यविवधंरालन्द करणके श्चरालत्त , रालरकीजरालए)ी।
6. ऑनयरालइन रालइयदकए)एआिेदनकीप्ररालवस्थवतकोसरालंरालन्द ो्तय रदते रालजरालसकतरालह,।
7. रवजस्रीकरणकेवयएआिदे न रालइयकरनेकेवयएकोईरसीदसदत े नहहह,।
8. प्ररालवधकृतव्यविअि स्कनहहहो)राल।38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
प्ररू जीएस्ीआरईजी-08
[वन ं12(3) दते ]ें
सदत ातस.त
तरालरीत:
सिे रालं ें
नरालं:
तराल:
आिेदनसदत ातस.त (एआरएन) (उत्तर) तरालरीत:
स्रोतकरकरक्ौतीकतरालत रालस्रोत रकरकय्रकेरू ंेंआरईजीकेरकर करणकरालआदशे
हअवधवन ंकेअधीनआरईजीकेरकर करणकेवयएसदत ातसत राल........ तरालरीत...........द्वरालररालजरालरीकरालरणनतरालओसचू नरालकेसदत ातंें
ह,।
- चदूत ककरालरणनतरालओसचू नरालकेप्रवतकोईउत्तर रालइयनहहदक राल) रालह,
- चदूत कसनु िरालईकेवयएवन ततरालरीतकोआ हरालवजरनहहहुए
- चदूत ककरालरणनतरालओसचू नरालकेप्रवतआ करालउत्तरररसनु िरालईकेसं दकए)एवनिदे नोंकीजरालचत की)ईह।, अधोहस्तरालिरीकी
हरराल ह,दकआ करालआरईजीवनम्नवयवततकरालरण(करालरणों)केवयएरकर दक रालजरालसकतरालह,।
1.
2.
आरईजीकेरकर करणकीप्रारालिीतरालरीत <<तरालरीत/ंरालस/िष त>>.
आ को............(तरालरीत)को रालइससे हये अधोवयवततरकंकरालसदत राल करने केवयएवनदशे दद रालजरालतरालह, वजसकेनहोसकने र
रकंअवधवन ंररतद्ध ीनननरालए)एवन ंोंकेउ नतधोंकेअनसु रालरिसूयकीजरालए)ी।
( हआदशे आ केड,शनोडत राीउ यब्धह),
शीष त एकीकृतकर केन्दरी कर ररालज् कर सघत ररालज् ि्े कर उ कर
कर 1.1.1 1.1.2 1.1.3 1.1.4 1.1.5
ब् रालज 1.1.6 1.1.7 1.1.8 1.1.9 1.1.10
शरालवस्त 1.1.11 1.1.12 1.1.13 1.1.14 1.1.15
अन्द 1.1.16 1.1.17 1.1.18 1.1.19 1.1.20
कुय 1.1.21 1.1.22 1.1.23 1.1.24 1.1.25
हस्तरालिर
नरालं
दनरालं
अवधकरालररतरालII (i) 39
प्ररू जीएस्ीआरईजी-09
[वन ं13(1) दते ]ें
अवनिरालसीकररालध े व्यविकेआरईजीकेवयएआिदे न
ाराल)-क
ररालज् /सघत ररालज् ि्े – वजयराल -
(i) अवनिरालसीकररालध े व्यविकरालविवधकनरालं
(ii) अवनिरालसीकररालध े व्यविकरालयते रालसत रालकत ददकोईहो
(iii) रालस ो्तसत राल ददस्थराल ीयते रालसत रालतकउ यब्धनहहह,
(iv) कर हचरालनसत राल रालविवशष्टसत रालवजसकेआधरालर रउसदशे ंेंसरकरालरद्वरालररालअवस्तत्िकी हचरालनकी
जरालतीह ,
(v) प्ररालवधकृतहस्तरालिरीकरालनरालं(स्थराल ीयते रालसत रालकत केअनसु रालर)
(vi) प्ररालवधकृतहस्तरालिरीकरालस्थराल ीयते रालसत रालतक
(vii) प्ररालवधकृतहस्तरालिरीकरालई-ंये तराल
(viii) प्ररालवधकृतहस्तरालिरीकरालंोनरालइयन.त(+91)
र्प् ण-जहरालतव्यिहराल तहो ाराल)–तकोारनेसे ूि तिहरालतऊ रप्रस्ततु ससु )त तजरालनकरालरीऑनयरालइनसत् राल नकेअध् धीनह,।
ाराल)-त
1. प्ररालवधकृतहस्तरालिरीकेब् ौरे(ारालरतकरालवनिरालसीहोनरालचरालवहए)
प्रथंनरालं ंध् नरालं अवन्दतंनरालं
ो्ो
हय) ुरूष/स्त्री/अन्द
दरालवाधरालन
जन्दंकीतरालरीत तरालरीत/ंरालस/िष त
व तरालकरालनरालं
ररालष्ट्री तराल
आधरालर
प्ररालवधकृतहस्तरालिरीकराल तराल तराल वत ि1
तराल वत ि2
तराल वत ि340 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
िहअिवध वजसकेवयएआरईजी स े तक
अ वे ितह ,
2.
तरालरीत/ंरालस/िष त तरालरीत/ंरालस/िष त
प्ररालक्कवयतकरदरालव त्ि (शद्ध ु ) (रु े
प्ररालक्कवयतआितत(रु )े
3
आिततकेब् ौरे सघत
ररालज् के केन्दरी ररालज्
अन्दतररालज्त ी ररालज् ि्े एकीकृतकर उ कर
ाीतर कर कर
कर
उ्भतिकेदशे ंेंअवनिरालसीकररालध े व्यविकराल तराल
(करालरनरालरअवस्तत्िकेंरालंयेंें-कराल रालतय कराल तराल)
तराल वि1
तराल वि2
4 तराल वि3
दशे (ड्रॉ डरालउन)
वज कोड
ई-ंेय तराल
्ेवय ोनन.त
ारालरतंेंकरालरनरालरकेंयू स्थरालनकराल तराल
ािनस.त/फ्य्, स.त तयस.त
ररसर/ािनकरालनरालं ंराल)/त)यी
शहर/न)र/िरालं/ ररि्े
वजयराल
5 ब्यॉक/तरालल्यकु राल
दशे रालतत र अिरालशत
ररालज् व नकोड
ंोनरालइयन.त ्ेयी ोनन.त
ई-ंेय तराल ,सन.तएस्ीडीसवहत
ारालरतंेंन कतरालतेकेब् ौरे
6 येतरालसत राल येतरालकरालप्रकरालर
न ककरालनरालं शरालतरालकराल तराल आईए एससी
अ योडदकए)एदस्तरालिजे
7
प्ररू ंेंि्े ी ंहत्िकेअनसु रालरअ योडदकएजरालनेिरालयेअ वे ितदस्तरालिेजों(अनदु शे दते )ें कीअनकु ूयसचू ीII (i) 41
घोषणराल
ं सत् वनष्ठरालसेप्रवतज्ञरालनकरतरालररघोषणरालकरतरालहतदकइसंेंऊ रदी)ईजरालनकरालरींरे ेसिोत्तंज्ञरालनररविश्वरालसकेअनसु रालरसत् रर
सहीह,तथरालइससेकोईनरालतनहहवछ रालई)ईह,।
8 हस्तरालिर
स्थरालन: प्ररालवधकृतहस्तरालिरीकरालनरालं
तरालरीत: दनरालं:
र्प् णाःअवनिरालसीकररालधे व्यविसे रालस ो्तरर ो्ोकीस्क नकी)ईप्रवतकेसरालथघोषणराल(अधोवयवततरू विधरालनकेअनुसरालर)
अ योडकरनेकीअ ेिरालकीजरालतीह।,
सरालक्ष् केरू ंेंअ योडदकएजरालनेिरालयेदस्तरालिजे ोंकीसचू ीवनम्नरालनसु रालरह,:-
1. ंयू करालरनरालरकेस्थरालनकरालसनतू :
(क)स्ि तके ररसरोंकेवयए –
ररसरोंकेस्िरालवंत्िकेसंथनत ंें कोईदस्तरालिजे जस, े निीनतंस त वत्तकररसीद रालन)र रालवयकतरालते की
प्रवत रालवनजयीकेवनयकीप्रवत
(त)दकररालए र राल ट्टे रवयए)ए ररसरोंकेवयए–
निीनतंस त वत्तकररसीद रालन)र रालवयकतरालते कीप्रवत रालवनजयीकेवनयकीप्रवत जस, े ट्टरालकतरालत के
ररसरोंकेस्िरालवंत्िकेसंथनत ंेंदकसीदस्तरालिजे सवहतविवधंरालन्द दकरराल राल/ ट्टरालकररालरकीप्रवत।
())उ रोि(क)रर(त)केअन्दत)तत नआनेिरालये ररसरोंकेवयए –
न)र रालवयकतरालतरालकीप्रवत रालवनजयीकेवनयकीप्रवतजस, ेसहंवतदरालतरालके ररसरोंकेस्िरालवंत्िकेसंथनत ंें
दकसीदस्तरालिजे सवहतसहंवत ्कीप्रवत/सरालझत रालकी)ईस त वत्त ोंकेवयएाीइन्दहहदस्तरालिजे ोंकोअ योड
दक रालजरालए।
2. अवनिरालसीकररालध े व्यविकेसनतू :
नीजरालकेब् ौरेसवहतअवनिरालसीकररालध े व्यविके रालस ोसतकीस्क,नकी)ईप्रवत।ारालरतसेनरालहरवन)वंत राल
स्थरालव तकरालरनरालरअवस्तत्िकेंरालंयेंेंआरईजीकेवयएआिदे नउसकीकर हचरालनसत राल रालविवशष्टसत राल
वजसकेआधरालर रउसररालज् कीसरकरालरद्वरालररालअवस्तत्िकी हचरालनकीजरालतीह, रालउसकरालस्थराल ीयते राल
सत रालतक ददउ यब्धहों केसरालथप्रस्ततु दक रालजरालए)राल।
3 न कतरालतरालसम्नद्ध सनतू :
न क रालसनकु के हये ृष्ठ रालन कवििरणकेससु त)त ेजकीस्क,नकी)ईप्रवत रालस्ित्िधरालरी रालकरालरनरालर
अवस्तत्िकरालनरालं नक तरालतरालसत राल एंआईसीआर आईए एससीररकोडसवहतशरालतरालकेब् ौरेअन्दतर्थिष्ट
करनेिरालयरालरकर चेककीस्क,नकी)ईप्रवत।
4 प्ररालवधकरालरप्ररू :-
आिेदनप्ररू ंें उवल्यवततप्रत् के प्ररालवधकृतहस्तरालिरीकेवयए वनम्नवयवतरू विधरालनंें रालइयकीजरालने
िरालयीप्रनन्दधसवंवत रालवनदशे कनोडतकरालप्ररालवधकरालर रालउसकेसकत ल् केप्रवत: प्ररालवधकृतहस्तरालिरीकेवयए
घोषणराल(प्रत् के हस्तरालिरीकेवयएअय)से)स्ित्िधरालरी/साीाराल)ीदरालरों/कतराल/तप्रनतधवनदशे कोंररस)त ंोंकी
प्रनतध सवंवत/न्द रालसी नोडत आदद के णू कत रालवयक वनदशे क/सदस् ) ं/ हं.................(नरालं) जो
........(रवजस्रीकृतव्यविकरालनरालं)के(ाराल)ीदरालर/कतराल/तप्रनधत वनदशे कररसत)ंोंकीप्रनधत सवंवत/न्द रालसीनोडत
आददके णू कत रालवयकवनदशे क/सदस् ह सत् वनष्ठरालसेप्रवतज्ञरालनररघोषणरालकरतेह दक<<प्ररालवधकृतहस्तरालिरी
करालनरालं(प्ररालवस्थवत/ दरालवाधरालन)>>करालरनरालर<<ंरालयररसिे रालकर हचरालनसत राल–करालरनरालरकरालनरालं>>
वजसकेवयएअवधवन ंकेअधीनआिदे नआरईजीकेवयए रालइयदक राल) रालह ,केवयएप्ररालवधकृतहस्तरालिरी42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
केरू ंेंकराल तकरनेकेवयएसकत ल् सत राल.............तरालरीत.............(इसकेसरालथप्रस्ततु प्रवत)द्वरालररालप्ररालवधकृत
दक रालजरालतरालह।, इसकरालरनरालरकेसम्नन्दधंेंउसकेसाीकराल तंझु र/हं रआनद्ध करहों)े
हस्तरालिर
नरालं:
दनरालं/प्ररालवस्थवत:
(स्ित्िधरालरी/करालरनरालरअवस्तत्िकरालनरालं)
प्ररालवधकृतहस्तरालिरीकेरू ंेंस्िीकृवतप्ररालवधकृतहस्तरालिरीकेरू ंेंस्िीकृवत
ं <<(प्ररालवधकृतहस्तरालिरीकरालनरालं)>> सत् वनष्ठरालसे ऊ रवनर्ददष्टकरालरनरालरकेवयएप्ररालवधकृतहस्तरालिरीके
रू ंेंकराल तकरनेकेवयएअ नीस्िीकृवतदते रालहतररंरे ेसाीकराल तकरालरनरालर रआनद्ध करहों)।े
प्ररालवधकृतहस्तरालिरीकेहस्तरालिर
तराल:
तरालरीत:
दनरालं/प्ररालवस्थवत:
अवनिरालसीकररालध े व्यविकेरू ंेंआरईजीकेवयएआिदे नकेप्रस्ततु दकएजरालनेकेवयएवनदशे -
1. रालस ो्तंें थरालअवावयवततआिदे कअवनिरालसीकररालध े व्यविकरालनरालंप्रविष्टकरें ।
2. सरालंरालन्द ो्तय रकरालरनरालरकेप्ररालरम्ासेकंसेकं रालचत ददन हयेआिेदनकरें ।
3.आिेदककोसत् राल नतथरालारालिीससत चू नरालकेवयएई-ंेयआईडीररंोनरालइयन.तउ यब्धकररालनरालआिश् कह, जोआिेदनके
ाराल)–तकोारनेसे िू त थृ करू सेाेजनेजरालनेिरालयेिन्रालईं रालसिडतकेंरालध् ंसेसत् रालव तदक रालजरालए)राल ।
4. आिेदक को स्ित्िधरालरी/साी ाराल)ीदरालरों/प्रनन्दध वनदशे कों रर स)त ंों की प्रनधत सवंवत/न्द रालसी नोडत के णू कत रालवयक
वनदशे क/सदस् ोंद्वरालररालहस्तरालविररतघोषणरालकीस्क,नकी)ईप्रवतकोअ योडकरनरालआिश् कह , ददकरालरनरालरदकसीव्यवि
कोप्ररालवधकृतहस्तरालिरीकेरू ंेंघोवषतकरतरालह।,
5. अधोवयवततव्यवि ोंद्वरालरराल रालइयदक राल) रालआिदे नवडवज्यरू सेहस्तरालिररतहो)राल।
क्र.स.त आिेदककरालप्रकरालर अ वे ितवडवज्यहस्तरालिर
1. प्ररालइि्े वयवं्ेडकत नी वडवज्यहस्तरालिरप्रंरालण ्ि)त 2ररउसके
उ रके
वब्यकवयवं्ेडकत नी
वब्यकसे ्रउ क्रं
अ ररसीवंतकत नी
सीवंतदरालव त्िाराल)ीदरालरी
विदेशीकत नी
विदेशीसवंवतदरालव त्िाराल)ीदरालरीII (i) 43
क्र.स.त आिेदककरालप्रकरालर अ वे ितवडवज्यहस्तरालिर
2. उ रोिसेवान्न वडवज्यहस्तरालिरप्रंरालण ्ि)त 2ररउसके
उ रके ई-हस्तरालिर रालजोअवधसवू चतदक राल
जरालए
6. स्थराल ीयते रालसत रालकत आधरालर वनदशे क हचरालनसत रालचरालयरालन हचरालनसत रालसे सम्नवन्दधतसाीजरालनकरालरीप्रणरालयीद्वरालररालआने
यरालइनविवधंरालन्द कीजरालए)ीररअवास्िीकृवतरसीदस.तसाीारी)ईसचू नरालकेस यविवधंरालन्द करणके श्चरालत् त , रालरकी
जरालए)ी।
7. ऑनयरालइन रालइयदकए)एआिेदनकीप्ररालवस्थवतकोसरालंरालन्द ो्तय रदते रालजरालसकतरालह,।
8. आरईजीकेवयएआिेदन रालइयकरनेकेवयएकोईरसीदसदत े नहहह।,
9. प्ररालवधकृतहस्तरालिरीारालरती नराल)ररकहो)रालररिहअि स्कनहहहो)राल।
प्ररू जीएस्ीआरईजी-10
[वन ं14(1) दते ]ें
रवजस्रीकृतव्यविसे वान्न ारालरतंें दकसीव्यविकोारालरतसे नरालहरस्थरालनसे ऑनयरालइनसचू नरालररडराल्रालनसे हुतच राल नु ाःप्ररालवप्त
सिे रालओंकेआरईजीकेवयएआिेदन
ाराल)-क
ररालज् /सघत ररालज् ि्े – वजयराल -
(i) व्यविकरालविवधकनरालं
(ii) व्यविकरालयते रालसत रालकत ददकोईहो
(iii) कर हचरालनसत राल रालविवशष्टसत रालवजसकेआधरालर रउसदशे ंेंसरकरालरद्वरालररालअवस्तत्िकी हचरालनकी
जरालतीह ,
(iv) प्ररालवधकृतहस्तरालिरीकरालनरालं(स्थराल ीयते रालसत रालकत केअनसु रालर)
(v) प्ररालवधकृतहस्तरालिरीकरालस्थराल ीयते रालसत रालतक
(vi) प्ररालवधकृतहस्तरालिरीकरालई-ंये तराल
(vii) प्ररालवधकृतहस्तरालिरीकरालंोनरालइयन.त(+91)
र्प् ण-जहरालतव्यिहराल तहो ाराल)–तकोारनेसे ूि तिहरालतऊ रप्रस्ततु ससु )त तजरालनकरालरीऑनयरालइनसत् राल नकेअध् धीनह,।
ाराल)-त
1. प्ररालवधकृतहस्तरालिरीकेब् ौर(ारालरतकरालवनिरालसीहो)राल)
प्रथंनरालं ंध् नरालं अवन्दतंनरालं
ो्ो
हय) ुरूष/स्त्री/अन्द44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
दरालवाधरालन
जन्दंकीतरालरीत तरालरीत/ंरालस/िष त
व तरालकरालनरालं
ररालष्ट्री तराल
आधरालर ददकोईहो
तराल वत ि1
प्ररालवधकृतहस्तरालिरीकराल तराल तराल वत ि2
तराल वत ि3
ारालरतंेंऑनयरालइनसिे रालकेप्ररालरम्ाकीतरालरीत
2. तरालरीत/ंरालस/िष त
िेनसरालइ् वजसकेंरालध् ंसेकररालध े सेिरालउ यब्धकररालईजरालतीह केएकसंरालनस्रोतअिस्थराल क( आू यएय):
1.
3
2.
3…
4 अवधकरालररतराल केन्दर
न कतरालतेकेब् ौरे
5 तरालतरालस.त तरालतरालकरालप्रकरालर
न ककरालनरालं शरालतरालकराल तराल आइए एससी
अ योडकी)ईदस्तरालिजे
6
प्ररू ंेंि्े ी ंहत्िकेअनसु रालरअ योडदकएजरालनेिरालयेअ वे ितदस्तरालिजे ों(अनदु शे दते )ें कीअनकु ूयसचू ी
घोषणराल
ं सत् वनष्ठरालसेप्रवतज्ञरालनकरतरालररघोषणरालकरतरालहतदकइसंें ऊ रदी)ईजरालनकरालरींरे ेसिोत्तंज्ञरालनररविश्वरालसकेअनसु रालरसत्
ररसहीह,तथरालइससेकोईनरालतनहहवछ रालई)ईह,।
ं. ......... हघोषणरालकरतरालहतदकं रवजस््रकतरालतकीओरसेहस्तरालिरकरनेकेवयएप्ररालवधकृतह।त ं कररालध े ररालज् ि्े ंें अिवस्थत),र-
7 वनधरालरत रतीऑनयरालइनप्ररालवप्तकतरालतसेदराल ीसेकरप्रारालररतकरूत)रालररसित हीतकरूत)रालररउसेारालरतसरकरालरंेंजंरालकरूत)राल।
हस्तरालिर
स्थरालन: प्ररालवधकृतहस्तरालिरीकरालनरालं
तरालरीत: दनरालं:
र्प् णाःआिेदकसे रालस ो्तरर ो्ोकीस्क नकी)ईप्रवतकेसरालथघोषणराल(अधोवयवततरू विधरालनकेअनसु रालर)अ योडकरने की
अ िे रालकीजरालए)ी।II (i) 45
सरालक्ष् केरू ंेंअ योडदकएजरालनेिरालयेदस्तरालिजे ोंकीसचू ीवनम्नरालनसु रालरह।,
1. ारालरतंेंकरालरनरालरकेस्थरालनकरालसनतू :
(क)स्ि तके ररसरोंकेवयए –
निीनतंस त वत्तकररसीद रालन)र रालवयकतरालतेकीप्रवत रालवनजयीकेवनयकीप्रवत जस, े ररसरोंकेस्िरालवंत्िकेसंथनत ंेंकोई
दस्तरालिजे ।
(त)दकररालए र राल ट्टे रवयए)ए ररसरोंकेवयए–
निीनतंस त वत्तकररसीद रालन)र रालवयकतरालते कीप्रवत रालवनजयीकेवनयकीप्रवतजस, े ट्टरालकतरालत के ररसरोंकेस्िरालवंत्िके
संथनत ंेंदकसीदस्तरालिजे सवहतविवधंरालन्द दकरराल राल/ ट्टरालकररालरकीप्रवत।
())उ रोि(क)रर(त)केअन्दत)तत नआनेिरालये ररसरोंकेवयए –
न)र रालवयकतरालतरालकीप्रवत रालवनजयीकेवनयकीप्रवत जस, े सहंवतदरालतरालके ररसरोंकेस्िरालवंत्िकेसंथनत ंें दकसीदस्तरालिजे
सवहतसहंवत ्कीप्रवत/सरालझत रालकी)ईस त वत्त ोंकेवयएाीइन्दहहदस्तरालिजे ोंकोअ योडदक रालजरालए।
2. वनम्नवयवततकेसनतू :
नीजरालब् ौरोंकेसरालथअवनिरालसीकरदरालतरालके रालस ोडतकीस्क,नकी)ईप्रवत।कत नी/सोसरालइ्ी/एयएय ी/ए सीएनआरआददके
ंरालंयेंेंीसरालव्यवि जोप्ररालवधकरालर ्केसरालथंु तरालरनरालंरालधरालरणकरतरालह,।
वन)ंनकेप्रंरालण ्कीस्क,नकी)ईप्रवत ददकत नीारालरतसेनरालहर रालारालरतंेंरवजस्रीकृतह।,
उ्भतिकेदशे द्वरालररालजरालरीअनज्ञु वप्तकीस्क,नकी)ईप्रवत
ारालरतसरकरालरद्वरालररालजरालरीअनराल वत्तप्रंरालण ्कीस्क,नकी)ईप्रवत।
3 न कतरालतरालसम्नद्ध सनतू :
न क रालसनुकके हये ष्ठृ /नक वििरणकेएक ृष्ठकीस्क,नकी)ईप्रवत।
स्ित्िधरालरी/करालरनरालर संत्ु थरालन के नरालं ंें धरालररत नक रालसनकु कराल आरतवाक ृष्ठ वजसंें तरालतराल धरालरक कराल तरालतराल सत राल
नरालं/एंआइसीआरररआइए एससीतथरालशरालतरालकेब् ौरेअन्दतर्थिष्टहों।
4 प्ररालवधकरालरप्ररू :-
प्ररालवधकरालरप्ररू ंेंउवल्यवततहस्तरालिरीकेवयए वनम्नवयवततरू विधरालनंें रालइयकीजरालनेिरालयीप्रनधत सवंवत रालवनदशे कनोडतके
प्ररालवधकरालर रालउसकेसकत ल् कीप्रवत:
प्ररालवधकृतहस्तरालिरीकेवयएघोषणराल(प्रत् के हस्तरालिरीकेवयएअय)स)े
ं ...........(प्रनधत वनदशे क/ णू कत रालवयकवनदशे क/ंु कराल कत रालरीअवधकरालरी रालंु तरालरनरालंरालधरालरकसत् वनष्ठरालसे प्रवतज्ञरालनकरतरालहत
रर हघोषणरालकरतरालहतदक करालरनरालर<<करालरनरालरकरालनरालं>> वजसकेवयएआरईजीकरालआिेदनंरालयररसिे रालकरअवधवन ं 20
केअधीन रालइयदक रालजरालरहरालह/,रवजस्रीकृतह ,केवयएप्ररालवधकृतहस्तरालिरीकेरू ंें कराल तकरने केवयए<<प्ररालवधकृतहस्तरालिरी
करालनरालं>> प्ररालवधकृतहत।
इसकरालरनरालरकेसम्नन्दधंेंउसकीसाीकरालरतिरालई रालतंझु र/हं रआनद्ध करहों)ी।
उनव्यवि ोंकेहस्तरालिर जोारालरसरालधकह ।
क्र.स.त ूररालनरालं दरालवाधरालन/प्ररालवस्थवत हस्तरालिर
1.
प्ररालवधकृतहस्तरालिरीकेरू ंेंस्िीकृवत
ं <<(प्ररालवधकृतहस्तरालिरीकरालनरालं>> ऊ रवनर्ददष्टकरालरनरालरकेवयएप्ररालवधकृतहस्तरालिरीकेरू ंेंकराल तकरनेकीअ नीस्िीकृवत46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सत् वनष्ठरालसेदते रालहतररंरे ेसाीकराल तकरालरनरालर रआनद्ध करहों)े।
(नरालं) प्ररालवधकृतहस्तरालिरीकेहस्तरालिरस्थरालन
तरालरीत: दरालवाधरालन/प्ररालवस्थवत
प्ररू जीएस्ीआरईजी-11
[वन ं15(1) दते ]ें
आकवस्ंक/अवनिरालसीकररालध े व्यविद्वरालररालआरईजीअिवधकेविस्तरालरकेवयएआिेदन
1. जीएस्ीआइएन
2. नरालं (विवधक)
3. व्यिसराल करालनरालं ददकोईहो
4. तराल
5. विवधंरालन्द तरालकीअिवध(ंयू ) से तक
तरालरीत/ंरालस/िष त तरालरीत/ंरालस/िष त
6. िहअिवधवजसकेवयएविस्तरालरकरालअनरु ोधदक राल) राल स े तक
ह,
तरालरीत/ंरालस/िष त तरालरीत/ंरालस/िष त
7. विस्तरालररतअिवधकेवयएआिततकेब् ौरे(रु )े विस्तरालररतअिवधकेवयएप्ररालक्कवयतकरदरालव त्ि(शद्ध ु )(रू )े
अन्दतररालज्त ी ररालज् केाीतर सघत
एकीकृत
केन्दरी कर ररालज् कर ररालज् ि्े उ कर
कर
कर
8. सदत राल केब् ौरे
तरालरीत सीआइएन नीआरएन रकं
9. घोषणराल-
ं सत् वनष्ठरालसेप्रवतज्ञरालनकरतरालररघोषणरालकरतरालहत दकइसंें ऊ रदी)ईजरालनकरालरींेरेसिोत्तंज्ञरालनररविश्वरालसके
अनसु रालरसत् ररसहीह,तथरालइससेकोईनरालतनहहवछ रालई)ईह,।
हस्तरालिर
स्थरालन: प्ररालवधकृतहस्तरालिरीकरालनरालं:
तरालरीत: दरालवाधरालन/प्ररालवस्थवत:
विवधंरालन्द तरालकेविस्तरालरकेवयएआिेदनकेप्रस्तुतदकएजरालनेकेवयएअनुदशेII (i) 47
1. आिदे नविवधंरालन्द तरालकीअिवधकीसंरालवप्तसे िू तऑनयरालइन रालइयदक रालजरालसकतरालह,।
2.आिदे नकेियतन रालइयदक रालजरालसकतरालह,जनअविंसदत राल दक रालजरालतरालह।,
3. स य रालइयकरने के श्चरालत ्आिेदनसदत ात सत रालत , रालरकीजरालए)ीवजसे आिदे नकीप्ररालवस्थवतकराल तरालय)रालने केवयए
प्र ो)दक रालजरालसकतरालह।,
प्ररू जीएस्ीआरईजी- 12
[वन ं 16(1)दवेतए ]
सतदातसत राल - तरालरीत:
सेिरालंें,
(नरालं):
( तराल):
अस्थराल ीआरईजीसत राल
अस्थराल ीआरईजी/स्िप्रेरणरालसेआरईजीअनदु त्त करनेकेवयए आदशे
अधोहस्तरालिरीके रालस हविश्वरालसकरनेकराल रालतप्त करालरणह,दकआ अवधवन ं केअधीनआरईजीकरनेकेदराल ीह ररइसवयए
आ करालअस्थराल ीआधरालर रआरईजीदक रालजरालतरालह,।करालरनरालर ररसरसे तरालय)रालई)ईकरालरनरालरकीविवशवष्् रालतनीचेदी)ईह :
उसव्यविकेब् ौरे,वजसेअस्थराल ीआरईजीअनुदत्तदक राल) रालह,
1. नरालंररविवधकनरालं, ददयराल)ूहो
2. हय) ुरुष/ंवहयराल/अन्द
3. व तरालकरालनरालं
4. जन्दंकीतरालरीत ददन/ंरालस/िषत
5. व्यविकराल तराल ािनसत राल/फ्य,्सत राल
ंतवजय
ररसर/ािनकरालनरालं
सडक)यी
शहर/न)र/योकवय्ी/िरालं
ब्यॉक/तरालयुकराल
वजयराल
ररालज्
व नकोड
6. व्यविकीस्थराल ीयेतरालसत राल, ददउ यब्धहो48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
7. ंोनरालइयनतनर
8. ईंेय तराल
9. अन्द हचरालन, ददकोईहो
(ंतदरालतराल हचरालन सत राल/ रालस ो्त सत राल/चरालयन अनुज्ञवप्त
सत राल/आधरालरसत राल/अन्द )
10. अस्थराल ीआरईजीकेकरालरण
11. आरईजी/अस्थराल ी हचरालनकीप्रारालिीतरालरीत
12. आरईजीसत राल/अस्थराल ी हचरालन
(अवािहणंेंो/वनरुद्ध ंंे ो/कोईअन्द संथतनकरालरीदस्तरालिे़िकरालअ योडदक रालजरालनराल)
<< आ कोइसआदशे केजरालरीहोनेके30 ददनोंकेाीतरसंुवचतआरईजीकेवयएआिेदन रालइयकरनेकरालवनदशे दद राल
जरालतरालह ,>>
हस्तरालिर
स्थरालन << अवधकरालरीकरालनरालं >> >>
तरालरीत: दनरालं/अवधकरालररतराल:
र्प् ण:आदशे कीएकप्रवतअवधकरालररतरालरतनेिरालयेतत्स्थरालनीकेंरी /ररालज् प्ररालवधकरालरीकोाेजीजरालए)ी।
प्ररू जीएस्ीआरईजी- 13
[वन ं 17 (1)दवेतए ]
स त ुिररालष्ट्रवनकराल ों/दतू रालिरालसों/अन्द कोविवशष्् हचरालनसत राल अनदु त्त करन ेकेवयए आिदे न/प्ररू
ररालज् /सघत ररालज् ि्े - वजयराल-
ाराल)क
(i) इकरालईकरालनरालं
(ii) इकरालईकीस्थराल ीयेतरालसत राल, ददकोईह,(दकसीअन्द अवधसूवचतव्यविकीदशरालंेंयराल)ू)
(iii) प्ररालवधकृतहस्तरालिरकतरालतकरालनरालं
(iv) प्ररालवधकृतहस्तरालिरकतरालतकीस्थराल ीयेतरालसत राल
(v) प्ररालवधकृतहस्तरालिरकतरालतकरालईंेय तराल
(vi) प्ररालवधकृतहस्तरालिरकतरालतकरालंोनरालइयनतनर(+91)
ाराल)तII (i) 49
1. इकरालईकरालदकस्ं(कोईएकचुनें) सत ुिररालष्ट्रदतू रालिरालसअन्द व्यवि
2. दशे
3. अवधसूचनरालकेब् ौरे अवधसूचनरालसत राल तरालरीत
4. ररालज् ंेंइकरालईकराल तराल
ािनसत राल/फ्य,्नतनर ंतवजय
ररसर/ािनकरालनरालं सडक/)यी
शहर/कस्नराल/)रालाँि वजयराल
ब्यॉक/तरालयुकराल
अिरालतश दशे रालन्दतर
ररालज् व नकोड
सत कतकेवयएजरालनकरालरी
ईंेय तराल ्ेयी ोननतनर
,सनतनर ंोनरालइयनतनर
7. प्ररालवधकृतहस्तरालिरकतरालतकेब् ौरे, ददयराल)ूहों
विवशवष्् राल त प्रथंनरालं ंध् नरालं अतवतंनरालं
नरालं
ो्ो
व तरालकरालनरालं
जन्दंकीतरालरीत ददन/ंरालस/िषत हय) < ुरुष,ंवहयराल, अन्द >
ंोनरालइयनतनर ईंेय तराल
्ेयीफोननतनर
दनरालं/प्ररालवस्थवत वनदशे क हचरालनसत राल( दद
कोईहो)
स्थराल ीयेतरालसत राल आधरालरसत राल
रालआ ारालरतकेनराल)ररक हरालत/नहह रालस ो्तसत राल(विदवे श ोंके
ह? ंरालंयेंें)
घरकराल तराल
ािनसत राल/फ्य,्नतनर ंतवजय
ररसर/ािनकरालनरालं सडक/)यी
न)र/शहर/)रालति वजयराल50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ब्यॉक/तरालयुकराल
ररालज् व नकोड
8. न कतरालतरालब् ौरे( ददआिश् कहोतोररजोडें)
तरालतरालसत राल तरालतेकरालप्रकरालर
आईए एससी न ककरालनरालं
शरालतरालकराल तराल
9. अ योडदकए)एदस्तरालिेज
प्ररालवधकृतव्यवि,वजसकेकब्जेंेंदस्तरालिेजीसरालक्ष् ह (सत ुतररालष्रवनकराल /दतूरालिरालसआददसेवान्दन)ीसेदस्तरालिेजोंकीस्क,नकी)ई
प्रवत,वजसकेअतत)ततवनकराल करालप्रवतवनवधत्िकरनेकेवयएआिेदककोप्ररालवधकृतकरनेकेवयएसतकल् /ंुतरालरनरालंरालह,,सवम्ंवयतह,
कोअ योडदक रालजरालए)राल।
राल
संुवचतअवधकरालरी,वजसनेआिेदक(सत ुतररालष्रवनकराल /दतूरालिरालसआदद)सेदस्तरालिेजीसरालक्ष् एक्दकएह , ीसेदस्तरालिेजोंकीस्क,न
की)ईप्रवत,वजसकेअतत)ततसत ुतररालष्रवनकराल /दतूरालिरालसआददकरालारालरतंेंप्रवतवनवधत्िकरनेकेवयएआिेदककोप्ररालवधकृतकरने
केवयएसतकल् /ंुतरालरनरालंरालह,,सवम्ंवयतह, केसरालथसृवजतररसनततवधतसत ुतररालष्रवनकराल /दतूरालिरालसआददकोआनतर्तविवशष््
हचरालनसत रालकोअ योडदक रालजरालए)राल।
11. सत् राल न
ं सत् वनष्दरालसे ह ुवष्टकरतरालहतररघोषणरालकरतरालहतदकइसंेंऊ रदी)ईसूचनरालंेरेसिोत्तंजरालनकरालरीररविश्वरालसके
अनुसरालरसत् ररसहीह,तथरालइसंेंकुछाीछु राल रालनहह) रालह।,
स्थरालन: (हस्तरालिर
तरालरीत:
प्ररालवधकृत व्यवि कराल नरालं:
राल
(हस्तरालिर)
स्थरालन: संुवचतअवधकरालरीकराल नरालं:
तरालरीत: दनरालं:
अवधकरालररतराल:
सरकरालरद्वरालररालअवधसवू चत स त ुिररालष्ट्रवनकराल ों/दतू रालिरालसों/अन्द केआरईजीकेवयए आिेदनप्रस्ततु करन ेकेवयए अनदु शे ।
प्रत् ेकव् वत,वजससेविवशष्् हचरालनसत रालअवाप्ररालप्तकरनेकीअ ेिरालह,,इयेरॉवनकीरू सेआिेदन प्रस्तुत करे)राल।
आिेदनसरालंरालन्द ो्तय केंरालध् ंसे रालइयदक राल जरालए)राल रालसंुवचतअवधकरालरीद्वरालररालस्ि:प्रेरणरालसेआरईजीअनुदत्तदक राल
जरालसकतरालह,
सरालंरालन्द ो्तय र रालइयदकए)एआिेदन रइयेरॉवनकरू से रालसरकरालरद्वरालरराल थरालविवनर्ददष््दकसीअन्द ंरालध् ंसे
हस्तरालिरकरनरालअ ेवितह,
सतनतवधतवनकराल द्वरालररालप्रवतदराल आिेदन रालअन्द थराल रहस्तरालिरकरनेकेवयएप्ररालवधकृतब् ौरोंकोआिेदनंें"प्ररालवधकृत
हस्तरालिरकतरालतकेब् ौरे"केसरालंनेाररालजरालनरालचरालवहए।II (i) 51
प्ररू जीएस्ीआरईजी - 14
[वन ं 19(1)दवेतए ]
आरईजीविवशवष्् ोंं ेंसशत ोधनकेवयएआिदे न
(साी प्रकरालर के रवजस्रीकृत व्यवि ोंके वयए)
1. जीएस्ीआईएन/ ूआईएन
2. करालरनरालरकरालनरालं
3. आरईजीकरालप्रकरालर
4. सतशोधनसरालररालतश
क्रंसत. ील्डनरालं प्रारालिी तरालरीत करालरण
(ददन/ंरालस/िषत)
5. अ योडदकए)एदस्तरालिेजोंकीसूची
(क)
(त)
())
...
6. घोषणराल
ं सत् वनष्दरालसे ह वुष्टकरतरालहतररघोषणरालकरतरालहतदकइसंेंऊ रदी)ईसूचनरालंेरेसिोत्तंजरालनकरालरीरर
विश्वरालसकेअनुसरालरसत् ररसहीह,तथरालइसंेंकुछाीछु राल रालनहह) रालह।,
हस्तरालिर
स्थरालन: प्ररालवधकृतहस्तरालिरकतरालतकरालनरालं:
तरालरीत: दनरालं/प्ररालवस्थवत:
सशत ोधनकेवयएआिदे नप्रस्त तु करनेकेवयएअनदु शे
1. सतशोधनकेवयएआिेदन ऑनयरालइन प्रस्तुत दक राल जरालए)राल।
2. करालरनरालरकेनरालं,करालरनरालरकरालप्रधरालनस्थरालन,करालरनरालरकेअवतररतस्थरालनरराराल)ीदरालरों रालवनदशे कोंकेब् ौरे,कतरालत,प्रनतध
सवंवत, न्द रालसीनोडत, ंु कराल तकरालरीअवधकरालरी रालसंतुल् ,जोकरालरनरालरकेददनप्रवतददनकेंरालंयोंकेवयएउत्तरदराल ीह, –
सेसतनतवधत ररिततन,जोआरईजीकोरकर करनेकेवयएअवधदशे नहहकरतेह ,कोर ील्डह ,वजनकरालसम् क्सत् राल नके
श्चरालत्संुवचतअवधकरालरी द्वरालररालअनुंोदनदक रालजरालए)राल ।
3. ),र-कोर ील्ड ंेंसतशोधन के वयएसंुवचतअवधकरालरीकरालअनुंोदनअ ेवित नहह ह,।52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
4. जहरालतदकसीकरालरनरालरके)दनंेंदकसी ररिततनकराल ररणरालंरवजस्रीकृतकीस्थराल ीयेतरालसत रालंें ररिततनकेरू ंेंहोतरालह,
तोउतव्यविसेनएआरईजीकेवयएआिेदनकरनरालअ ेवितह,।
5. प्ररालवधकृत हस्तरालिरकतरालतकेसं -सं रसतशोवधत ंोनरालइयनतनर राल ई-ंेय तेंें ररिततनकोसरालंरालन्द ो्तयकेंरालध् ं
सेऑनयरालइनसत् राल नके श्चरालत्हीदक राल जरालए)राल।
6. स्थराल ी येतराल सत राल, आधरालर, वनदशे क हचरालन सत राल, चरालयरालन हचरालन सत राल से सतनतवधत साी सूचनराल कराल आनयरालइन
विवधंरालन्द करण प्रणरालयी द्वरालरराल दक राल जरालए)राल तथराल आिेदन सतदात सत राल (एआरएन) आिश् क ील्ड के स यतराल ूितक
विवधंरालन्द करणके श्चरालत्सृवजतकीजरालए)ी।
7. आिेदनकीप्ररालवस्थवतकरालसरालंरालन्द ो्तय र तरालय)राल रालजरालसकतरालह,।
8. सतशोधनकेवयएआिेदनप्रस्तुतकरनेकेवयएकोई ीससतद े नहहह,।
9. प्ररालवधकृत हस्तरालिरकतरालत अल् व् नहह हो)राल।
प्ररू जीएस्ीआरईजी- 15
[वन ं 19 (1)दवेतए ]
सतदातसत राल - << >> तरालरीत - ददन/ंरालस/िषत
सेिरालंें
(नरालं)
( तराल)
आरईजीसत राल (ंरालय ररसेिरालकर हचरालनसत राल/विवशष्् हचरालन सत राल )
आिेदनसतदातसत राल(एआरएन) तरालरीत - ददन/ंरालस/िषत
सशत ोधनआदशे
आ कीआिेदन सत राल------तरालरीत---- जोआरईजीविवशवष्् ोंंेंसतशोधन केसतनतधंेंह,,कोवनर्ददष््करें। आ केआिेदन कीजरालतच
की )ई ह, ररउसेसही राल राल) राल ह,। आरईजीकरालसतशोधनप्रंरालण ् डरालउनयोडदकएजरालनेकेवयए आ केड,शनोडत र उ यब्ध ह,।
हस्तरालिर
नरालं
दनरालं
अवधकरालररतराल
तरालरीत
स्थरालन
प्ररू जीएस्ीआरईजी- 16
[वन ं 20दवेतए ]
आरईजीरकर करनेकेवयएआिदे न
1 जीएस्ीआईएन
2 विवधकनरालं
3 व् राल रालरनरालं, दद
कोईहोII (i) 53
4 करालरनरालरकेप्रधरालन
स्थरालनकराल तराल
5 ारालिी ्रालचरालरके ािनसत राल/फ्य,्सत राल ंतवजय
वयए तराल(ईंेय,
ंोनरालइय्ेयी ोन,
फ,ससवहत)
ररसर/ािनकरालनरालं सडक/)यी
शहर/कस्नराल/)रालाँि वजयराल
ब्यॉक/तरालयुकराल
अिरालतश दशे रालन्दतर
ररालज् व नकोड
ंोनरालइय(दशे कोडकेसरालथ) ्ेयी ोन
ईंेय ,ससत राल
o करालरनरालरकोजरालरीनरतनराल/संराल न
o करकरालसतदराल करनेकेवयएदराल ीहोनेकरालसंरालप्त होनराल
o संरालंेयन, आंेयन/अविय न, विक्र , ट्टराल रालअन्द थरालवन ्रालन
रकर करनेकेकरालरण
केकरालरणकरालरनरालरकरालअततरणआदद।
6.
(एकचुने) o करालरनरालरके)दनंें ररिततनकेकरालरणस्थराल ीयेतरालसत रालंें
ररिततन
o एकयस्ितिधरालरीकींृत् ु
o अन्द (विवनर्ददष्टकरें)
7. करालरनरालरकेअततरण,विय नकीदशरालंेंउसइकरालईकेआरईजीकीविवशवष्् राल,तवजसंेंविय न,संरालंेयन,अततरण
आदददक राल) रालह,
(i) ंरालय रर सेिराल
कर हचरालन
सत राल
(ii) (क) नरालं
(विवधक)
(त) व् राल रालर
नरालं, ददकोई
हो
(iii) करालरनरालर के ािनसत राल/फ्य,्सत राल ंतवजय
प्रधरालनस्थरालनकराल
तराल ररसर/ािनकरालनरालं सडक/)यी
शहर/कस्नराल/)रालाँि वजयराल
ब्यॉक/तरालयुकराल
अिरालतश दशे रालन्दतर
ररालज् व नकोड54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ंोनरालइय(दशे कोडकेसरालथ) ्ेयी ोन
ईंेय ,ससत राल
8. तरालरीतवजससेआरईजीरकर दक रालजरालनरालह,। ददन/ंरालस/िषत
9. रालइयदकए)एअतवतंरर्नतकीविवशवष्् रालत
(i) करअिवध
(ii) आिेदनसतदातसत राल
(iii) तरालरीत
10. आरईजीकेरकर करनेकीप्रारालिीतरालरीतकोस््ॉकंेंधरालररतइन ु्/ ूतजींरालयोंकेसतनतधंेंसतद े करकीरकं
स््ॉककराल सतद े इन ु्कर/कर(जोाीअवधकहो)(रु ए)
वििरण ंूल्
(रु.)
केंरी सतघररालज् िे् उ कर
ररालज् कर एकीकृतकर
कर कर
इन ु्
अद्ध तत, रालरंरालयोंंें
अततर्थिष््इन ु्
त, रालरंरालयोंंेंअततर्थिष््
इन ु्
ूतजींरालय/सत त्रर
ंशीनरी
ो)
11. सतदत्तकरकेब् ौरे, ददकोईहो
रोकडतरालतेसेसतदराल
क्रंसत. नरालंे उ कर
केंरी सतघररालज् िे्
प्रविवष्् ररालज् कर एकीकृतकर
कर कर
सत राल
1.
2.
उ - ो)
आई्ीसीतरालतेसेसतदराल
क्रंसत. नरालंे उ कर
केंरी सतघररालज् िे्
प्रविवष्् ररालज् कर एकीकृतकर
कर कर
सत राल
1.
2.
उ - ो)II (i) 55
सतदत्तकरकीकुयरकं
12.अ योडदकए)एदस्तरालिेज
13.सत् राल न
ं /हंसत् वनष्दरालसे ह ुवष्टकरतरालह/तकरतेह दकरर हघोषणरालकरतरालहत/करतेह दकऊ रदी)ईसूचनरालंेरी/हंरालरी
सिोत्तंजरालनकरालरीररविश्वरालसकेअनुसरालरसत् ररसहीह,तथरालइसंेंकुछाीछु राल रालनहह) रालह,।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
स्थरालन प्ररालवधकृतहस्तरालिरकतरालतकरालनरालं
तरालरीत दनरालं/प्ररालवस्थवत
रकर करनेकेवयएआिदे न रालइय करनेकेवयए अनदु शे
अ नेआरईजीकोरकर करनेकीिरालतछरालकरनेिरालयरालरवजस्रीकृतव् वतइयेरॉवनकरू सेआिेदन,वजसंेंइवतशेषस््ॉकररउस र
दरालव त्िकेब् ौरोंकेसरालथसुसत)तदस्तरालिेजहों)े, आं ो्तय रप्रस्तुत करे)राल।
वनम्नवयवततव् वत,जोयराल)ूहो,रकर करनेकेवयएआिेदन रवडजी्यरू सेहस्तरालिर करें)े:
करालरनरालरकराल)दन व्यविजोआिेदन रवडवज्यरू सेहस्तरालिरकरसकतरालह ,
स्ित्िधरालररतराल स्ित्िधरालरी
ाराल)ीदरालरी प्रनतधक/प्ररालवधकृताराल)ीदरालर
हहदूअविातकु्ुतन कतरालत
प्ररालइिे्वयवं्ेडकत नी प्रनतध/ ूणतकरालवयकवनदशे क/ंु कराल तकरालरीअवधकरालरी
वब्यकवयवं्ेडकत नी प्रनतध/ ूणतकरालवयकवनदशे क/ंु कराल तकरालरीअवधकरालरी
सोसरालइ्ी/यन/न्द रालस/एओ ी प्रनतधसवंवतकेसदस्
सरकरालरीविाराल) ारालरसरालधकव्यवि
सरालितजवनकिे्केउ क्रं प्रनतध/ ूणतकरालवयकवनदशे क/ंु कराल तकरालरीअवधकरालरी
असीवंतकत नी प्रनतध/ ूणतकरालवयकवनदशे क/ंु कराल तकरालरीअवधकरालरी
सीवंतदरालव त्िाराल)ीदरालरी नरालंवनर्ददष््ाराल)ीदरालर
स्थरालनी प्ररालवधकरण ंु कराल तकरालरीअवधकरालरी रालसंतुल्
करालनूनीवनकराल ंु कराल तकरालरीअवधकरालरी रालसंतुल्
विदशे ीकत नी ारालरतंेंप्ररालवधकृतव्यवि
विदशे ीसीवंतदरालव त्िाराल)ीदरालरी ारालरतंेंप्ररालवधकृतव्यवि
अन्द प्रारालरीव्यवि
स्ित्िधरालरीकींृत् ुकीदशरालंेंआिेदनसतनतवधतकरप्ररालवधकरालरर ोंकेसंिं,नुअयरू सेउसकेविवधकउत्तररालवधकरालरी/उत्तरितीद्वरालरराल
दक राल जरालए)राल। नईइकरालई, वजसंेंआिेदकस्ि तकरालसंरालंेयनकरनेकरालप्रस्तरालिकरतरालह,,कोकरप्ररालवधकरालरीके रालसउसकेरकर करनेके
वयएआिेदनकरनेसे ूितरवजस्रीकृतदक रालजरालए)राल। हआिेदनकेियनईइकरालईकोरवजस्रीकृतकरनेके श्चरालत्हीदक रालजरालए)राल।
रद् करनेकेवयएआिेदन करनेसे ूितउस करअिवधकेवयएकृ रालअ नीसम् क्करवििरणी रालइयकरें,वजसंेंआरईजीकराल
अभ् तणकरनेकीप्रारालिीतरालरीतआतीह,।
आिेदनकीप्ररालवस्थवतकरालसरालंरालन्द ो्तय र तरालय)राल रालजरालसकतरालह,।56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
रकर करनेकेवयएआिेदन रालइयकरनेकेवयएकोई ीससतद े नहहह,।
आरईजी रकर करनेकेवयएआिेदनप्रस्तुतकरनेके श्चरालत्रवजस्रीकृतव्यविसतदराल करे)राल, ददइसआिेदनकोकरनेकेसं
नहहदक राल) रालह,तोररअवधवन ंंें थरालउ नतवधतअतवतंवििरणीप्रस्तुत करे)राल।
रवजस्रीकृतव्यविअ नेसत कतके तेकोअ डे्करे)रालतथरालंोनरालइयनतनरररई-ंेय तेकोाीअ डे्करे)राल।
प्ररू जीएस्ीआरईजी - 17
[वन ं 22(1)दवेतए ]
सतदात सत राल - << तरालरीत >>
सेिरालंें
आरईजीसत राल (जीएस्ीआईएन/ ूआईएन)
(नरालं)
( तराल)
आरईजीरकर करनेकेवयएकरालरणनतरालओसचू नराल
ंेरीसूचनरालंेंआईजरालनकरालरीकेआधरालर र हप्रतीतहोतरालह,दकवनम्नवयवततकरालरणोंसेआ करालआरईजीरकर करनेकरालदराल ी ह,: -
1
2
3
...
?आ कोइससूचनरालकरालप्रत् ुत्तरइसनोर्सकीतरालंीयकीतरालरीतसेसरालतकराल तददिसकेाीतरदने ेकरालवनदशे दद रालजरालतरालह,।
? आ कोअद्योहस्तरालिरीकेसंिददन/ंरालस/िषतकोघत्राल/वंन् रउ वस्थतहोनेकरालवनदशे दद रालजरालतरालह ,
ददआ उ दर्थशततरालरीतकेाीतरप्रत् ुत्तरदने ेंेंअस यरहतेह राल रालवन ततरालरीतररसं रि, वतकसुनिरालईकेवयए
उ वस्थतहोनेंेंअसंथतरहतेह तोंरालंयेकरालउ यब्धअवायेतोंरर)ुणराल)ुणकेआधरालर रएकतर रालविवनश्च दक रालजरालए)राल।
स्थरालन:
तरालरीत:
हस्तरालिर
<अवधकरालरीकरालनरालं>
दनरालं
अवधकरालररतराल
प्ररू जीएस्ीआरईजी- 18II (i) 57
[वन ं 22 (2)दवेतए ]
आरईजीरकर करनेकेवयएजरालरीकरालरणनतरालओसचू नरालकरालप्रत् त्ु त र
1. सतदातसूचनरालकीसत राल जरालरीकरनेकीतरालररत
2. जीएस्ीआईएन/ ूआईएन
3. करालरनरालरकरालनरालं(विवधक)
4. व् राल रालरकरालनरालं, ददकोईहो
5. सूचनरालकरालप्रत् ुत्तर
6. अ योडदकए)एदस्तरालिेजोंकीसूची
7. सत् राल न
ं __________________________________________ सत् वनष्ठरालसे ुवष्टकरतरालहतरर हघोवषतकरतराल
हतदक हरालतऊ रदी)ईसूचनरालंेरीसिोत्तंजरालनकरालरीररविश्वरालसकेअनुसरालरसत् ररसहीह,ररइसंेंकुछ
ाीवछ राल रालनहह) रालह,।
प्ररालवधकृतहस्तरालिरकतरालतके हस्तरालिर
नरालं
दनरालं/प्ररालवस्थवत
स्थरालन
तरालरीत
प्ररू जीएस्ीआरईजी- 19
[वन ं 22 (3)दवेतए ]
सतदातसत राल- तरालरीत
सेिरालंें
नरालं
तराल
ंरालयररसेिरालकर हचरालनसत राल/विवशष्् हचरालन सत राल
आिेदनसतदातसत राल(एआरएन) तरालरीत
आरईजीरकर करनेकेवयएआदशे
आ केतरालरीत-----केप्रत् ुत्तरकेसतदातंेंतरालरीत.......कीकरालरणनतरालओसूचनरालकेसतदातंें
- ररकरालरणनतरालओंसूचनरालकरालकोईप्रत् ुत्तरप्रस्तुतनहहदक राल) रालह,; राल
-ररसुनिरालईकेवयएवन तददनकोआ उ वस्थतनहहहुएथे; राल
- ररअद्योहस्तरालिरीनेसुनिरालईकेसं ददए)एआ केप्रत् ुत्तरररदयीयोंकीजरालतचकी ह, ररउसकराल हंतह, दकआ कराल
आरईजीवनम्नवयवततकरालरण(करालरणों)सेरकर दकएजरालनेकरालदराल ीह,।58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
1.
2.
आ के आरईजीकेरकर दकएजरालनेकीप्रारालिीतरालरीत<< ददन/ंरालस/िषत >> ह,।
रकर करणकेअनसु रणंेंसदत े रकंकरालअिधरालरण:
तदनुसरालर, आ केद्वरालररालसतद े रकंररउसकीसत)णनरालतथरालउसकेआधरालरवनम्नरालनुसरालरह :
ूिोतसतद े अिधरालरणकीजरालनेिरालयीरकंदकसीअन्द रकं रप्रवतकूयप्रारालिडरालयेवननरालह,,जोआ केद्वरालररालअतवतंवििरणप्रस्तुत
दकएजरालने रसतद े होसकतीह,।
आ से..........(तरालरीत)को रालउससे ूितवनम्नवयवततरकंोंकरालसतदराल करनरालअ ेवितह,,वजसकेनहोसकने ररकंकीअवधवन ं
ररतदधीनननरालए)एवन ंोंकेउ नतधोंकेअनुसरालरिसूयीकीजरालए)ी।
शीषत केंरी कर ररालज् कर सतघररालज् िे्कर एकीकृतकर उ कर
कर
ब् रालज
शरालवस्त
अन्द
ो)
स्थरालन:
तरालरीत: हस्तरालिर
<अवधकरालरीकरालनरालं>
दनरालं
अवधकरालररतराल
प्ररू जीएस्ीआरईजी- 20
[वन ं 22 (4)दवेतए ]
सतदातसत राल- तरालरीत
सेिरालंें
नरालं
तराल
जीएस्ीआईएन/ ूआईएनII (i) 59
करालरणनतरालओंसूचनरालसत राल तरालरीत
आरईजीकोरकर करनेकेवयएकराल ित रालवह ोंकोसंरालप्त करनेकेवयएआदशे
आ केतरालरीत...........कीकरालरणनतरालओंसूचनरालददन/ंरालस/िषतकेप्रत् ुत्तरकेउत्तरकोवनर्ददष््करें।सुनिरालईकेदौररालनददए)ए
आ केउत्तररर/ रालदयीयों रविचरालरकरने रआरईजीकोरकर करनेकेवयएआरताकी)ईकराल तिरालवह रालतवनम्नवयवततकरालरणोंसे
संरालप्त कीजरालतीह :
<< रालद >>
स्थरालन:
तरालरीत: हस्तरालिर
<अवधकरालरीकरालनरालं>
दनरालं
अवधकरालररतराल
प्ररू जीएस्ीआरईजी-21
[वन ं23(1)दते ें]
आरईजीकेरकर ीकरणकेविततडनकेवयएआिेदन
1. जीएस्ीआईएन (रकर )
2. विवधकनरालं
3. व्यराल रालररकनरालं ददकोईहों
4. तराल
(करालरनरालरकरालंूयस्थरालन)
5. रकर करणआदशे सत. तरालरीत –
6 रकर करणकेकरालरण
7 रालइयकी)ईअतवतंवििरणीकरालब् ौरराल
वििरणीकीअिवध आिेदन वनदशे रालइय करने की ददन/ंरालस/िषत
सत रालतक तरालरीत
8 रकर करणकेविततडनकरालकरालरण सतविप्तंेंकरालरण(विस्तृतकरालरणसतयग्नककेरू ंेंसतयग्नदकएजरालसकतेह),
9 अ योडदस्तरालिेज
10. सत् राल न
ं श थ ूितक हघोषणरालकरतरालहत दकऊ रदी)ईसूचनरालएतंेरेज्ञरालनररविश्वरालसंेंसत् ररसहीह, तथरालउसंेंकुछाी
नहहवछ राल राल) रालह,।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
ूररालनरालं
(प्रथंनरालं ंध् उ नरालं)
दनरालं/प्ररालवस्थवत
स्थरालन60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
तरालरीत
आरईजीकेरकर करणकेवितडत नकेवयएआिदे नप्रस्ततु करनेहते ुअनदु शे
दकसीव्यविवजसकरालआरईजीसंुवचतअवधकरालरीद्वरालररालअ नेआ रकर करदद राल) रालह, संरालन ो्तयसत रालआिेदन र
आरईजीकेरकर करणकेआदशे कीतरालंीयकीतरालरीतसेतीसददनंेंआरईजीकेरकर करणकेविततडनकेवयएआिेदनकर
सके)राल। ददआरईजीवििरणीप्रस्तुतकरनेंेंअस यरहनेकेकरालरणरकर हुएह,तोीसीवििरणीप्रस्तुतकीजरालसके)ीतथराल
ीसीवििरणींेंकरकेरू ंेंशोध् कोईरकंब् रालजकेवयएसतद े दकसीरकंकेसरालथसतदत्तकीजरालए)ी।
प्ररालवधकृतहस्तरालिरकतरालतकेंोनरालइयसत राल रालई-ंेय तेंेंदकसी ररिततनकोसं -सं रसतशोवधतदक रालजरालए)रालरर
इनकेआनयरालईनसत् राल नके श्चरालत्संरालन ो्तयकेंरालध् ंसेविवहतरीवतंेंइनकोसतशोवधतदक रालजरालए)राल।
संरालन ो्तय रआिेदनकीप्ररालवस्थवतदते ीजरालसके)ी।
रकर करणकेविततडनकेवयएआिेदन रालइयकरनेकेवयएकोईशुल्कसतद े नहहहो)राल।
प्ररू जीएस्ीआरईजी-22
[वन ं 23(2दते ें]
सतदातसत. - तरालरीत
सेिरालंें
जीएस्ीआईएन/ ूआईएन
(करदरालतरालकरालनरालं)
( तराल)
आिेदनसतदनतसत. (एआरएन) तरालरीत
रवजस्रेशनकेरकर करणकेविततडनकेवयएआदशे
रवजस्रेशनकेरकर करणकेविततडनकेवयएअ नेआिेदनतरालरीतददन/ंरालस/िषतकरालसतदातयें।आ केआिेदनकराल रीिणदक रालजराल
चुकरालह,ररउसकोसही राल राल) रालह ,आ करालआरईजीप्रत् रालिर्थततदक रालजरालतरालह,।
संुवचतअवधकरालरीकरालनरालंररहस्तरालिर
( दनरालं)
अवधकरालररतराल –
तरालरीत
स्थरालन
प्ररू जीएस्ी-23
[वन ं 23(3)दते ें ]
सतदातसत. : तरालरीत
सेिरालंें
आिेदक/ करदरालतरालकरालनरालं
आिेदक/ करदरालतरालकराल तराल
जीएस्ीआईएन
आिेदनसतदातसत. (एआरएन): तरालरीत
आरईजीकेरकर करणकेवितडत नकेआिेदनकोतरालररजकरनेकेवयएकरालरणनतरालओनोर्सII (i) 61
आरईजीकेरकर करणकेविततडनकेनरालनतअ नेआिेदनतरालरीतददन/ंरालस/िषतकरालसतदातयें।आ केआिेदनकराल रीिणदक राल) रालरर
उसकेवनम्नवयवततकरालरणोंकेकरालरणतरालररजहोने ोग् राल राल) राल:
1.
2.
3.
…
? आ को हवनदशे दद रालजरालतरालह,दकआ इसनोर्सकेतरालंीयकीतरालरीतसेसरालतकराल तददिसोंंेंइसनोर्सकरालउत्तरदें।
? आ को हवनदशे दद रालजरालतरालह,दकआ ददन/ंरालस/िषत कोसं घत्राल/वंन् रअधोहस्तरालिरीकेसंिउ वस्थतहों।
ददआ वनधरालतररतसं ंेंअ नरालउत्तरदने ेंेंअस यरहतेह, रालवन ततरालरीतररसं रव्यवि)तसुनिरालईकेवयएउ वस्थत
होनेंेंअस यरहतेह,तोंरालंयरालउ यब्धअवायेतोंरर)ुणदोषोंकेआधरालर रएक िी विवनवश्चतकरदद रालजरालए)राल।
हस्तरालिर
संुवचतअवधकरालरीकरालनरालं
( दनरालं)
अवधकरालररतराल
प्ररू जीएस्ीआरईजी-24
[वन ं 23(3)दते ]ें
आरईजीकेरकर करणकेविततडनकेवयएआिेदनकोतरालररजकरनेकेनोर्सकरालउत्तर
1. नोर्सकीसतदातसत. तरालरीत
2. आिेदनसतदातसत. तरालरीत
(एआरएन)
3. जीएस्ीआईएन, ददयराल)ूहों
4. सूचनराल/करालरण
5. रालइयदस्तरालिेजोंकीसूची62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
6. सत् राल न
ं __________________________________________ श थ ूितक हघोषणरालकरतरालहत दकऊ रदी
)ईसूचनरालएतंेरेज्ञरालनररविश्वरालसंेंसत् ररसहीह,तथरालउसंेंकुछाीनहहवछ राल राल) रालह,।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
ूररालनरालं
दनरालं/प्ररालवस्थवत
तरालरीत
स्थरालन
ारालरतसरकरालर
प्ररू जीएस्ीआरईजी-25
[वन ं 24(1)दते ]ें
अनवत तंरवजस्रीकरणकरालप्रंरालण ्
1. अनतवतं हचरालन
2. स्थराल ीतरालतरालसत रालतक
3. विवधकनरालं
4. व्यराल रालररकनरालं
5. विद्यंरालनविवधकेअधीनरवजस्रीकरणब् ौरे
अवधवन ं रवजस्रीकरणसत रालतक
(क)
(त)
())
तरालरीत <प्रंरालण ्केसृजनकीतरालरीत> स्थरालन <ररालज् >
अनतवतंरवजस्रेशनकराल हप्रंरालण ्अवधवन ंकेउ नतधोंकेअधीनजरालरीदक राल) रालह,।II (i) 63
प्ररू जीएस्ीआरईजी-26
(वन ं24(2)दतें े
विद्यंरालनकरदरालतरालकेनरालंरालतकनकेवयएआिेदन
करदरालतरालकरालब् ौरराल
1.अनतवतं हचरालन
2.विवधकनरालं(स्थराल ीतरालतरालसत.केअनुसरालर)
3.विवधकनरालं(ररालज् /केन्दरकेअनुसरालर)
4.व्यराल रालररकनरालं ददकोईह,
5.करालरनरालरकरालस्थराल ीतरालतरालसत.
6.)दन
7.ररालज्
7अ.से्र सर्दकय िरालडतइत् रालदद जोयराल)ूहों
7आ.अवधकरालररतरालकेन्दर
8.रवजस्रीकरणप्ररालप्तकरनेकेवयएदरालव त्िकराल ूितितीविवधकेअधीनरवजस्रीकरण
करालरण
9.विद्यंरालनरवजस्रीकरण
क्रं रवजस्रीकरणकरालप्रकरालर रवजस्रीकरणसत राल रवजस्रीकरणकीतरालरीत
सत.
1 ंूल् िर्थधतकरकेअधीनर्न
2 केन्दरी विक्र कररवजस्रीकरणसत.
3 प्रविवष्टकररवजस्रीकरणसत.
4 ंनोरतजनकररवजस्रीकरणसत.
5 हो्यररयग्जरीकररवजस्रीकरणसत
6 केन्दरी उत् रालदरवजस्रीकरणसत.
7 सेिरालकररवजस्रीकरणसत.
8 करालर ोरे् हचरालनसत./विदशे ीकत नीरवजस्रीकरण
9 सीवंतदरालव त्िसरालझेदरालरी हचरालनसत./विदशे ीसीवंत
दरालव त्िसरालझेदरालरी हचरालनसत.
10 आ रालत/वन रालततककोडसत.
11 रषवध ररप्रसरालधन रउत् रालदशुल्कअवधवन ंके
अधीनरवजस्रीकरण
12 अन्द (कृ रालविवनर्ददष्टकरें)64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
10.करालरनरालरकेंूयस्थरालनकरालब् ौरराल
ािनसत./फ्य,्सत. तयसत.
ररसर/ािनकरालनरालं सडक/)यी
स्थरालन/िरालं वजयराल
ररालज् व नकोड
अिरालतश दशे रालन्दतर
सत कतसूचनराल
कराल रालतय ई-ंेय तराल कराल रालतय दरू ारालषसत.
ंोनरालइयसत. कराल रालतय ,ससत.
10अ. ररसरकेकब्जेकीप्रकृवत (अ नी ट्टे र दकररालए र सहंवतसे सरालझेदरालरी)
10आ.दकएजरालनेिरालयेकरालरनरालरदक्र रालयराल ोंकीप्रकृवत
,री/वनंरालतण थोककरालरनरालर तुदररालकरालरनरालर ातडराल)रालर/वड ो
नरालतडेडातडराल)रालर सेिरालउ नतध कराल रालतय /विक्र ट्टरालकरालरनरालर
कराल रालतय
सेिरालप्ररालप्तकतराल त ईओ ू/एस्ी ी/ईए एसईज,ड वनिेशसेिरालवितरक
च्ी ी
सतकंतसतविदराल अन्द (विवनर्ददष्ट
करें)
11.करालरनरालरकेअवतररिस्थरालनोंकरालब् ौरराल
ािनसत./फ्य,्सत. फ्य,्सत.
ररसर/ािनकरालनरालं सडक/)यी
स्थरालन/िरालं वजयराल
ररालज् व नकोड
अिरालतश दशे रालन्दतर
सत कतसूचनराल
कराल रालतय ई-ंेय तराल कराल रालतय दरू ारालषसत.
ंोनरालइयसत. कराल रालतय ,ससत.
11अ. ररसरकेकब्जेकीप्रकृवत (अ नी ट्टे र दकररालए र सहंवतसे सरालझेदरालरी)
11आ.दकएजरालनेिरालयेकरालरनरालरदक्र रालकयराल ोंकीप्रकृवत
,री/वनंरालतण थोककरालरनरालर ,री/वनंरालतण थोककरालरनरालर
नरालतडेडातडराल)रालर सेिरालउ नतध नरालतडेडातडराल)रालर सेिरालउ िन
सेिरालप्ररालप्तकतराल त ईओ ू/एस्ी ी/ईए सेिरालप्ररालप्तकतराल त ईओ ू/एस्ी ी/ईएच्ी ी
च्ी ीII (i) 65
सतकंतसतविदराल अन्द (विवनर्ददष्ट कराल तसतविदराल अन्द (विवनर्ददष्टकरें)
करें)
ररजोडें
करालरनरालरद्वरालररालप्रदराल दकएजरालनेिरालयरालंरालय/सेिरालकरालब् ौरराल
क्रंसत. ंरालयकरालब् ौरराल एचएसएनकोड
क्रंसत. सेिरालकरालब् ौरराल एचएसएनकोड
13.करालरनरालरचयरालनेकेवयएआ केद्वरालररालरते)एकुयन कतरालते
क्रंस.त तरालतरालस.त तरालतरालकराल आईए एससी न ककरालनरालं शरालतरालकरालतरालतराल
प्रकरालर
14.ंरालवयक/साीसरालझेदरालर/कतरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदेशक/सत)ंकीप्रनतधसवंवतकेसदस् /न्द रालसीनोडतइत् रालददकेब् ौरे
नरालं प्रथंनरालं ंध् नरालं अवत तंनरालं
ो्ो
व तराल/ वतकरालनरालं प्रथंनरालं ंध् नरालं अवत तंनरालं
जन्दंवतवथ ददन/ंरालस/िष त हय) रुु ष स्त्री अन्द
ंोनरालईयस.त ई-ंेय तराल
्ेयी ोनस.त
हचरालनसचू नराल
दनरालं वनदशे क हचरालनस.त
स्थराल ीतरालतराल आधरालरस.त
सत राल
रालआ ारालरतकेनराल)ररकह हरालत रालनहह रालस ो्तस.त
वनिरालसकराल तराल
ािन/फ्य,्सत. तयस.त
ररसर/ािनकरालनरालं सडक/)यी
स्थरालन/िरालं वजयराल
ररालज् व नकोड
15.प्ररालथवंकप्ररालवधकृतहस्तरालिरकतरालतकेब् ौरे
नरालं प्रथंनरालं ंध् नरालं अवत तंनरालं
ो्ो
व तराल/ वतकरालनरालं प्रथंनरालं ंध् नरालं अवत तंनरालं66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
जन्दंवतवथ ददन/ंरालस/िष त हय) रुु ष स्त्री अन्द
ंोनरालईयस.त ई-ंेय तराल
्ेयी ोनस.त
हचरालनसचू नराल
दनरालं वनदशे क हचरालनस.त
स्थराल ीतरालतरालसत राल आधरालरस.त
रालआ ारालरतकेनराल)ररकह हरालत रालनहह रालस ो्तस.त
वनिरालसकराल तराल
ािन/फ्य्, स.त तयस.त
ररसर/ािनकरालनरालं सडक/)यी
स्थरालन/िरालं वजयराल
ररालज् व नकोड
ररजोडें
13. अ योडदकए)एदस्तरालिेजोंकीसूची
14. दस्तरालिेजोंकी रालरत ररकसूचीवजनकरालप्ररू ंेंिे्ंूल् केअनुसरालरअ योडदक रालजरालनरालअ ेवितह ,सूचींें(अनुदशे दतें े)ंेंप्रत् ेक
प्रविवष्टकेसरालंनेअ योडसुसत)तदस्तरालिेजकेवयएउ नतधकेसरालथस्िताःआजरालनेचरालवहए।16.ं प्ररू ंेंप्रदत्तआधरालरसत रालओंके
धरालरकोंकेवनवंत्तंरालयररसेिरालकरन,्िकतकोअवधप्रंरालणनकेप्र ोजनकेवयए ूआईडीएआईसेब् ौरेप्ररालप्तकरनेकीसहंवतदते रालहत ।
ंरालयररसेिरालकरन,्िकतनेंुझेसूवचतकरदद रालह,दक हचरालनसूचनरालआधरालरधरालरककी हचरालनकोि,धतरालकेवयएप्र ो)दक रालजरालए)राल
तथरालअवाप्रंरालणनकेप्र ोजनकेवयएहीकेन्दरी हचरालनडराल्रालरिणकेसरालथसरालझरालकीजरालए)ी।
161
17.ं श थ ूितकघोषणरालकरतरालहतदकइसंेंऊ रदी)ईसूचनरालंेरेज्ञरालनररविश्वरालसंेंसत् ररसहीह,तथरालइसंेंकुछनहहवछ राल राल
) रालह,।
प्ररालवधकृतहस्तरालिरकतरालतनरालं स्थरालन
प्ररालवधकृतहस्तरालिरकतरालतकराल दनरालं तरालरीत
नरालंरालतकनकेवयएआिेदनको रालइयकरनेकेवयएअनुदशे
1. प्रत् ेकव्यवि स्रोत रकरक्ौतीकरनेिरालयेसेवान्न रालवनिेशसिे रालवितरकजोविद्यंरालनविवधकेअधीनरवजस्रीकृतह, रर
आ करअवधवन ं 1961केअधीनजरालरीस्थराल ीयेतरालसत.रततरालह ,उसकेई-ंेयररंोनरालइयसत.ि,धतरालद्वरालररालसंरालन ो्तय
रनरालंरालतदकतदक रालजरालए)राल।
2. ततड(क)केअधीननरालंरालतकन रउिव्यविकोअनतवतंआधरालर रआरईजीप्रंरालण ्प्रदत्तदक रालजरालए)रालररप्ररू जी.एस.
्ी.आर.ई.जी.25ंेंआरईजीप्रंरालण ्वजसंेंंरालयररसेिरालकर हचरालनसत.हो)ीकोसंरालन ो्तय रउ यब्धकरराल राल
जरालए)राल।
3. अवधप्रंरालणनप्ररू –
आिेदनप्ररू ंेंवनर्ददष्टप्रत् ेकप्ररालवधकृतहस्तरालिरकतरालतकेवयएअवधप्रंरालणन रालप्रनतधसवंवत रालनोडतवनदशे कोंकेसतकल् प्रवत
वनम्नवयवतत ोरंे्ंें रालइयकीजरालए)ी।
प्ररालवधकृतहस्तरालिरकतरालतकेवयएघोषणराल(प्रत् ेकहस्तरालिरकतरालतकेवयए ृथक)II (i) 67
1.
(ंरालवयक/साीसरालझेदरालर/कतरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवतकेसदस् /न्द रालसीनोडतइत् रालददकेब् ौरे)
1.ंरालवयक/साीसरालझेदरालर/कतरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवतकेसदस् /न्द रालसीनोडतइत् रालददकेब् ौरे
2.
3.
प्ररालवधकृतहस्तरालिरकतरालतकरालनरालं श थ ूितकघोषणरालकरतरालहतदकंरालयररसेिराल हचरालनसत.–करालरनरालरकरालनरालं करालरनरालरकेप्ररालवधकृत
हस्तरालिरकतरालतकेरू ंेंकराल तकरतरालहत वजसकेवयएंरालयररसेिरालकरअवधवन ं 20–केअधीनरवजस्रेशनकरनेकेवयएआिेदन
रालइयदक रालजरालनरालह,/रवजस्रीकृतह,।
इसकरालरोनरालरकेसतनतधंेंउसकेसाीकृत् ंुझ/हं रनरालध् करालरीह ।
व्यवि ोंकेहस्तरालिरजोंरालवयक/साीसरालझेदरालर/कतरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवतकेसदस् /न्द रालसी
नोडतइत् रालददह ।
क्रंसत. ूररालनरालं द/प्ररालवस्थवत हस्तरालिर
1.
2.
प्ररालवधकृतहस्तरालिरकतरालतकेरू ंेंस्िीकृवत
ं प्ररालवधकृतहस्तरालिरकतरालतकरालनरालंश थ ूितकऊ रवनर्ददष्टकरालरनरालरकेवयएप्ररालवधकृतहस्तरालिरकतरालतकेरू ंेंकराल तकरनेकेवयए
अ नीस्िीकृवतदते रालहतररंेरेसाीकराल तकरालरनरालर रनरालध् करालरीहों)ें।
प्ररालवधकृतहस्तरालिरकतरालतकेहस्तरालिर
दनरालं/प्ररालवस्थवत
तरालरीत
स्थरालन
आनयरालईनप्ररू ारनेकेवयएअनुदशे
जीएस्ी ो्तय रयराल)इनकेवयएररालज् /िरालवणज् कर/केन्दरी उत् रालद/सेिरालकरविाराल)द्वरालरराल थरालप्रदत्तअ नीअनतवतं
हचरालनरर रालसिडतप्रविष्टकरें।
प्ररालथवंकप्ररालवधकृतहस्तरालिरकतरालतकेसहीई-ंेय तरालररंोनरालइयसत.ददएजरालएत।ई-ंेय तरालररंोनरालइय तेप्ररालथवंक
प्ररालवधकृतहस्तरालिरकतरालतकेसम् कतसूचनरालकेरू ंेंारेजरालएत।
ृथकिन्रालइं रालसिडतद्वरालररालसत् रालव तदकएजरालएत।करदरालतरालप्रथंयराल)इनके श्चरालत्अ नी ूजरआईडीरर रालसिडत
नदयये)राल।
करदरालतरालकोंरालवयक/साीसरालझेदरालर/कतरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवतकेसदस् /न्द रालसी
नोडतकरालरनरालरकरालंूयस्थरालनररप्ररालवधकृतहस्तरालिरकतरालतओंकेब् ौरोंकेसतनतधंेंआिेदनप्ररू ंेंअ ेवितसूचनरालएतारनराल
अ ेवितहो)राल।
ंरालयररसेिरालओं(ऊ रकी रालतच)केसतनतधंेंसेिरालओंकेवयएकरालरनरालरकेअवतररि न कतरालतरालिस्तुओंसेसतनतवधतसूचनरालारी
जरालनरालाीअ ेवितह,।
आिेदककोंरालवयक/साीसरालझेदरालर/कतरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवतकेसदस् /न्द रालसीनोडत
इत् रालददद्वरालररालहस्तरालिररतघोषणरालकीस्क,नकी)ईकराल ीअ योडकरनरालआिश् कह,।68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
विवनर्ददष्टसतयग्नककेअनुसरालरदकसीव्यविकोप्ररालवधकृतहस्तरालिरकतरालतकेरू ंेंघोवषतकरनेकीदशरालंेंआिेदकको
ंरालवयक/साीसरालझेदरालर/कतरालत/प्रनतधवनदशे करर ूणतकरालवयकवनदशे क/सत)ंकीप्रनतधसवंवतकेसदस् /न्द रालसीनोडतइत् रालदद
द्वरालररालहस्तरालिररतघोषणरालकीस्क,नकी)ईकराल ीअ योडकरनरालआिश् कह,।
सरालक्ष् केरू ंेंवनम्नवयवततअ ेवितदस्तरालिेजअ योडदकएजरालएत)े–
1. आिेदनप्ररू ंेंजहरालत ो्ोिराल विवनर्ददष्टहों(अवधकतंदस)
ंरालवयकरालनरालसतनतध-ंरालवयक
सरालझेदरालरी ंत/सीवंतदरालव त्िसरालझेदरालरी-प्रनतध/प्ररालवधकृतसरालझेदरालर(साीसरालझेदरालरोंकेि, विकब् ौरेददए
जरालएतयेदकनकेियदस ो्ोददएजरालएतवजसंेंप्रनतधसरालझेदरालरकोददएजरालनेिरालयेाीसवम्ंवयतह ।
वहन्ददूअविािकु्ुतन-कतरालत
कत नी–प्रनतधवनदशे क रालप्ररालवधकृतव्यवि
न्द रालस–प्रनतधन्द रालसी
व्यवि ोंकरालसत)ं रालव्यवष्टकरालवनकराल –प्रनतधसवंवतकेसदस् (साीसदस् ोंकेि, विकब् ौरेददएजरालएत
येदकनकेियदस ो्ोददएजरालएतवजसंेंअध् िकोददएजरालनेिरालयेाीसवम्ंवयतह ।)
स्थरालनी वनकराल –ंु कराल तकरालरीअवधकरालरी रालउसकेसंतुल्
करालनूनीवनकराल
ंु कराल तकरालरीअवधकरालरी रालउसकेसंतुल्
अन्द –कराल तसरालधकव्यवि
2. करालरनरालरकराल)दन–सरालझेदरालरी ंतकीदशरालंेंसरालझेदरालरीवियेत सवंवत न्द रालस यन सरकरालरीविाराल)
व्यवि ोंकरालसत)ं रालव्यवष्टकरालवनकराल स्थरालनी प्ररालवधकरालरी करालनूनीवनकराल ररअन्द इत् रालददंें)दनकराल
रवजस्रेशनप्रंरालण ्/सनूत।
3. करालरनरालरकेंूय/अवतररिस्थरालनकरालसनूत
(क)अ ने ररसरकेवयए–
ररसरकेस्िरालवंत्िकेसंथतनंेंकोईदस्तरालिेजज,सेनिीनतंसत वत्तकररसीद रालम् ुवनवस यतरालतरालप्रवत राल
वियकीप्रवत
(त)दकररालए राल ट्टेके ररसरकेवयए–
ट्टेके ररसरकेस्िरालवंत्िकेसंथतनंेंदकसीदस्तरालिेजसवहति,धदकररालए/ ट्टरालकररालरकीप्रवतज,सेनिीनतं
सत वत्तकररसीद रालम् ुवनवस यतरालतरालप्रवत रालवियकीप्रवत
())उ रोिकररतंेंनआनेिरालये ररसरकेवयए–
सहंवतकतरालतके ररसरकेस्िरालंीत्िकेसंथतनंेंदकसीदस्तरालिेजसवहतसहंवत ्कीप्रवतज,सेम् ुवनवस य
तरालतरालप्रवत रालविद्युतवनयप्रवत।सरालझेदरालरसत वत्त ोंकेवयए ेदस्तरालिेजाीअ योडदकएजरालएत)े
4 न कतरालतेसेसतनतवधतसनूत
न क रालसनुक/न कवििरणकेप्रथं ृष्ठकीस्केनकीहुईप्रवत
न,क रालसनुककेशुरुआती ृष्ठवजसंेंंरालवयक/सतनतवधतकरालरनरालर तरालतरालसत. तरालतरालधरालरककरालनरालं एंआईसीआर
ररआईए एससीररशरालतरालब् ौरेहों।
5 प्रत् ेकप्ररालवधकृतहस्तरालिरकतरालतकेवयए–प्रनतधसवंवत रालनोडतवनदशे कोंकरालप्ररालवधकरण ् रालसतकल् कीप्रवतII (i) 69
जोइसप्रारालिहते ुविवनर्ददष्टहों
सूचनरालइय,ररालवनकहस्तरालिरप्रस्तुतकरनेके श्चरालत्अ ेवितहो)ी।वनम्नवयवततव्यविनरालंरालतकनकेवयएइय,ररालवनकरू से
आिेदन रहस्तरालिरकरसकतेह -
करालरनरालरकराल)दन व्यविजोआिेदन रवडजी्यहस्तरालिरकरसकतेह
स्िरालवंत्ि स्िरालंी
सरालझेदरालरी प्रनतध/प्ररालवधकृतसरालझीदरालर
वहन्ददुअविाि ररिरालर कतरालत
प्रनतध/ ूणतकरालवयकवनदशे कररप्रनतधवनदशे क/ ूणतकरालवयक
प्ररालइिे्वयवं्ेडकत नी
वनदशे क/ंु कराल तकरालरीअवधकरालरी
प्रनतध/ ूणतकरालवयकवनदशे कररप्रनतधवनदशे क/ ूणतकरालवयक
वब्यकवयवं्ेडकत नी
वनदशे क/ंु कराल तकरालरीअवधकरालरी
सवंवत/यन/न्द रालस/एओ ी प्रनतधसवंवतकेसदस्
सरकरालरीविाराल) ारालरसरालधकव्यवि
प्रनतध/ ूणतकरालवयकवनदशे कररप्रनतधवनदशे क/ ूणतकरालवयक
योकस,्रउ क्रं
वनदशे क/ंु कराल तकरालरीअवधकरालरी
प्रनतध/ ूणतकरालवयकवनदशे कररप्रनतधवनदशे क/ ूणतकरालवयक
अनवयवं्ेडकत नी
वनदशे क/ंु कराल तकरालरीअवधकरालरी
सीवंतदरालव त्िाराल)ीदरालरी दरालविवहतसरालझेदरालर
स्थरालनी प्ररालवधकरालरी ंु कराल तकरालरीअवधकरालरी रालसंकि
सति,धरालवनकवनकराल ंु कराल तकरालरीअवधकरालरी रालसंकि
विदशे ीकत नी ारालरतंेंप्ररालवधकृतव्यवि
विदशे ीसीवंतदरालव त्िाराल)ीदरालरी Partnership ारालरतंेंप्ररालवधकृतव्यवि
अन्द ारालरसरालधकव्यवि
आिेदनअवनिराल तरू सेवडजी्यहस्तरालिररतवनम्नवयवततरू ंेंहोनेचरालवहए-
क्रंसत. आिेदककरालप्रकरालर वडजी्यहस्तरालिरअ ेवितह
1. प्ररालइिे्वयवं्ेडकत नी वडजी्यहस्तरालिरप्रंरालण ्(डीएससी)ि)त2
ररउ रोि
वब्यकवयवं्ेडकत नी
योकस,्रउ क्रं
अनवयवं्ेडकत नी
सीवंतदरालव त्िाराल)ीदरालरी
विदशे ीकत नी
विदशे ीसीवंतदरालव त्िाराल)ीदरालरी
2. उ रोिसेवान्न वडजी्यहस्तरालिरप्रंरालण ्(डीएससी)ि)त2
ररउ रोि70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ई-हस्तरालिर
नो् :- 1.आिेदकसेसंरालन ो्तय रअ नेडीएससी.कोरवजस्रीकृतकरनरालअ ेवितहो)राल।
2.ई-हस्तरालिरसुविधरालआधरालरधरालरकोंकेवयएसंरालन ो्तय रउ यब्धहो)ी।
स्थराल ीयेतरालसत. आधरालर वनदशे क हचरालनसत. चरालयरालन हचरालनसत. सीवंतदरालव त्िाराल)ीदरालरी हचरालनसत.सेसतनतवधतसाीसूचनरालएत
वसस््ंद्वरालररालआनयरालईनविवधंरालन्द दक रालजरालए)रालरर रालितीवनदशे सत रालारी)ईसाीसुचनरालओंकेस यतराल ूितकविवधंरालन्द होनेके
श्चरालत्सृवजतहों)ी।आनयरालइनारे)एआिेदनकीप्ररालवस्थवतसंरालन ो्तय रदते ीजरालसके)ी।
1.प्ररालवधकृतहस्तरालिरकतरालतअि स्कनहहहोनरालचरालवहए।
2.नरालंरालतकनकेवयएआिेदनारनेहते ुकोईशुल्कयराल)ूनहहहो)राल।
अवास्िीकृवत
नरालंरालतकनआिेदन–जी.एस.्ी.प्ररू –आिेदनसतदातसत राल(ए.आर.एन.)-----केविरुद्ध रालइयकी)ई
प्ररू सत. : <…….-……>
प्ररू वििरण : <विद्यंरालनकरदरालतरालओंकेनरालंरालतकनकेवयएआिेदन>
रालइयकरनेकीतरालरीत : <ददन/ंरालस/िषत>
करदरालतरालकरालव्यराल रालररकनरालं : <व्यराल रालररकनरालं>
करदरालतरालकरालविवधकनरालं : <ररालज् /केन्दरसरकरालरद्वरालररालविवधकनरालं
अनतवतं हचरालनसत. अनतवतं हचरालनसत.
हवसस््ंसेसृवजत रालितीह,ररइसंेंहस्तरालिरहोनरालअ ेवितनहहह,।
प्ररू जीएस्ीआरईजी-27
(वन ं24(3)दते ें)
सतदातसत. <तरालरीत-ददन/ंरालस/िषत>>
सेिरालंें
अनतवतं हचरालन
नरालं
तराल
आिेदनसतदातसत.(ए.आर.एन.) < > <तरालरीत-ददन/ंरालस/िषत>>
अनवत तंआरईजीकेरकर करणकेवयएकरालरणनतरालओनोर्स
अ नेआिेदनतरालरीत....................करालसतदातयें।आिेदनकराल रीिणदक राल) रालररवनम्नवयवततकरालरणोंसे हसततोषप्रद
नहह राल राल) राल:-
1
2
…
आ को हवनदशे दद रालजरालतरालह,दकआ कोप्रदत्तअनतवतंप्रंरालण ् ोंनरकर करदद रालजरालए नतरालएत।II (i) 71
हस्तरालिर
संुवचतप्ररालवधकरालरीकरालनरालं
दनरालं
अवधकरालररतराल
तरालरीत
स्थरालन
प्ररू जीएस्ीआरईजी-28
[वन ं24(3)दते ें]
सतदातसत. <तरालरीत-ददन/ंरालस/िषत>>
सेिरालंें
हचरालन
नरालं
तराल
ंरालयररसेिरालकर हचरालनसत. /अनतवतं हचरालन
आिेदनसतदातसत.(ए.आर.एन.) < > <तरालरीत-ददन/ंरालस/िषत>>
अनवत तंआरईजीकेरकर करणकेवयएआदशे
करालरणनतरालओनोर्सतरालरीत.................केसतनतधंेंआ केउत्तरतरालरीत..........केसतदातंें--
- करालरणनतरालओनोर्सकरालउत्तरनहहदद राल) रालह,; राल
- सुनिरालईकेवयएवन तददन रआ उ वस्थतनहहहुए; राल
-अधोहस्तरालिरीनेआ केउत्तरररसुनिरालईकेसं दकए)एकथनोंकराल रीिणदक रालररउनकरालविचरालर हह, दकआ कराल
अनतवतंरजस्रीकरणवनम्नवयवततकरालरणोंसेरकर दकएजरालनेकरालदराल ीह,।
1.
2.
अनवत तंआरईजीकेरकर करणकेअनसु रणंेंसतद े रकंकरालअिधरालरण
तदनुसरालरआ केद्वरालररालसतद े रकंररउसकीसत)णनरालतथरालउसकेआधरालरवनम्नवयवततह :
आ से हअ ेिरालकीजरालतीह,दकवनम्नवयवततरकंतरालरीत................तक रालउससे ूितसतद े करेंवजसकेअस यहोने ररकंइस
अवधवन ंररउसकेअधीनननरालएहुएवन ंोंकेउ नतधोंकेअनुसरणंेंिसूयकीजरालए)ी।
शीषत केन्दरी कर ररालज् कर सघत ररालज् कर संदे कतकर उ कर
कर
ब् रालज
शरालवस्त72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अन्द
कुय
स्थरालन:
तरालरीत:
हस्तरालिर
< अवधकरालरीकरालनरालं>
दनरालं
अवधकरालररतराल
प्ररु जी.एस.्ी.आरईजी-29
[वन ं24(4)दते ]ें
अनवत तंरवजस्रीकरणकेरकर करणकेवयएआिदे न
ाराल)अ
(i) अनतवतंआईडी
(ii) ईंेयआईडी
(iii) ंोनरालईयनतनर
ाराल)आ
1. विवधकनरालं(स्थरालईतरालतरालसत रालकेअनुसरालर)
2. ्-व्यिहरालरकेवयए तराल
ािनसत राल/ फ्य,्सत. तयसत.
ररसरकरालनरालं/ािन सडक/)यी
शहर/कस्नराल/)रालति/ ररिे् वजयराल
ब्यरालक/तरालल्युकराल
ररालज् 3. रकर करणकेवयएकरालरण Road/ Street
1. जी.एस.्ीअिवधकेदौररालनदकसीकरनीजककोआ ने हरालतनहह
जरालरीदक रालह,
2. घोषणराल
(i) ं <स्ित्िधरालरी/कतरालत/प्ररालवधकृतहस्तरालिरीकरालनरालं>,<विवधकनरालं>के< दनरालं >केरु ंेंएतद्द्वरालररालघोषणरालकरतरालहतदक
अवधवन ंकेउ नतधोंकेअधीनं आरईजीकेवयएदराल ीनहहहत।II (i) 73
6.सत् राल न
ं < > सत् वनष्ठरालसेप्रवतज्ञरालनररघोषणरालकरतरालहतदक हरालतउ रदी)ईसूचनरालंेरेसितों त्तंज्ञरालनररविश्वरालसंेंसहीररसत् ह,
ररकुछाीवछ राल रालनहह) रालह,।
आधरालरसत. स्थरालईतरालतरालसत.
प्ररालवधकृतहस्तरालिरीकेहस्तरालिर
ूररालनरालं
दनरालं/प्ररालवस्थवत
स्थरालन
तरालरीत तरालरीत/ंरालस/िषत
प्ररु जी.एस.्ी.आरईजी-30
[वन ं25दते ]ें
िे्वनरीिणरर ो्तकेवयएप्ररु
केन्दरी अवधकरालररतराल (िरालडत/सर्दकय/जोन)
अवधकरालरीकरालनरालं:- << हयेसेाररालजरालए >>
रर ो्तप्रस्तुतकरनेकीतरालरीत:-
कररालद े व्यविकरालनरालं
जीएस्ीआईएन/ ूआईएन –
द्वरालररालसंनुदवे शतकराल त:- < अवधकरालरीकरालनरालं- हयेाररालजरालए>
संनुदवे शतकराल तकीतरालरीतररसं :- < प्रणरालयीतरालरीतररसं >
क्रंसत. विवशवष्ट राल त ईन ु्
1. वनरीिणकीतरालरीत
2. वनरीिणकरालसं
3. अिस्थरालनब् ौरराल
उत्तर–द्वरालररालआनद्ध दविण–द्वरालररालआनद्ध
वश्चं–द्वरालररालआनद्ध ूि-त द्वरालररालआनद्ध
4. राल तरालिहहह,ज,सरालआिेदनंेंिर्थणतह, हरालत/नही
5. वनरीिणकेसं उ यब्धव्यविकीविवशवष्ट रालत
(i) नरालं74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) व तरालकरालनरालं
(iii) आिरालसी तराल
(iv) ंोनरालईयसत राल
(v) दनरालं/प्रवतष्ठराल
(vi) कररालद े व्यविकेसरालथसतनतध ददयराल)ूहो
6. करालरनरालरकीकराल तकरणकीप्ररालवस्थवत कराल तकरण- हरालत/नही
7. ररसरकरालब् ौरराल
तुयीज)हकरालिे् (ि)तंी.ंें) - (य)ा))
छत्तदरालर ज)ह कराल िे् (ि)त ंी. ं)ें -
(य)ा))
तयवजस रकरालरनरालर ररसरवस्थतह,
8. स्थरालव तदस्तरालिेज हरालत/नही
9. स्थरालनकेसरालथव्यवि जोउसस्थरालन रंौजूदह,जहरालतस्थयकरालसत् राल नदक राल) राल कराल ो्ोअ योड
करनराल।
10. र्प् णी(100शब्दों<सेअनवधक>
स्थरालन:
तरालरीत:
हस्तरालिर
< अवधकरालरीकरालनरालं>
दनरालं
अवधकरालररतराल
[ राल. सत.349/58/2017-जीएस्ी]
डराल.्ी रालिततीएस.एय., अिरसवचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2017
No. 3 /2017 - Central Tax
G.S.R. 610(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-II (i) 75
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.—(1) These rules may be called the Central Goods and Services Tax
Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
2. Definitions.—In these rules, unless the context otherwise requires,-
(a) ―Act‖ means the Central Goods and Services Tax Act, 2017 (12 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 (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 Commissioner, prior to the appointed day, but not later than
thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-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 Commissioner, prior to the commencement of the financial year for
which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST
ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the
commencement 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 Commissioner, within a period of
sixty days from the date on which the option for composition levy is exercised or within such further period as may
be extended by the Commissioner in this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in any State or Union
territory shall be deemed to be an intimation in respect of all other places of business registered on the same
Permanent Account Number.
4. Effective date for composition 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;
(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;76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(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 Commissioner, a statement in FORM GST ITC-01 containing details of the
stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which
the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn
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. No. Category of registered persons Rate of tax
(1) (2) (3)
1. Manufacturers, other than manufacturers of such goods as may be one per cent.
notified by the Government
2. Suppliers making supplies referred to in clause (b) of paragraph 6 two and a half per cent.
of Schedule II
3. Any other supplier eligible for composition levy under section 10 half per cent.
and the provisions of this ChapterII (i) 77
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 (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
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.
(2) (a) The Permanent Account Number shall be validated online by the common portal from the
database maintained by the Central Board of Direct Taxes.
(b) The mobile number declared under sub-rule (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 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-05.78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification,
information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.—(1) Subject to the provisions of sub-section (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.
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 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.II (i) 79
(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 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.
(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 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 Central 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 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).80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
17. Assignment of Unique Identity Number to certain special entities.—(1) Every person required to be granted a
Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an
application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in
the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said
form, assign a Unique 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 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;
(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, orII (i) 81
(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 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
(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 sub-rule (1) of 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
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.82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(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) 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
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 centralised 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 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 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 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 (21 of 2000) or verified by any other
mode of signature or verification as notified by the Board in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013)
shall 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-II (i) 83
(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).
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>
(iv) Manufacturers, other than manufacturers of such goods as 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. 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/Status84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Form GST CMP -02
[See rule 3(2)]
Intimation to pay tax under section 10 (composition levy)
(For persons registered under the Act)
1. GSTIN
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 may be 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
7. Jurisdiction Centre State
8. Declaration –
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying tax
under section 10.
9. 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
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
3. Trade name, if any
4. Address of Principal Place of Business
(i) Application reference number
5. Details of application filed to pay tax under (ARN)
section 10
(ii) Date of filing
6. Jurisdiction Centre StateII (i) 85
7. Stock of purchases made from registered person under the existing law
Sr. No GSTIN/TIN Name of the Bill/ Date Value of VAT Central Service Total
supplier Invoice Stock Excise Tax (if
No. applicab
le)
1 2 3 4 5 6 7 8 9 10
1
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 Central Service Total
unregistered Invoice Stock Excise Tax (if
person No. applicab
le
1 2 3 4 5 6 7 8 9
1
2
Total
9. Details of tax paid State Tax/
Description Central Tax
UT Tax
Amount
Debit entry no.
10. Verification
I________________________________________ hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Signature of Authorised Signatory
Name
Place
Date Designation/Status
Form GST – CMP-04
[See rule 6(2) ]
Intimation/Application for Withdrawal from Composition Levy
1. GSTIN
2. Legal name
3. Trade name, if any86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
4.Address of Principal Place of business
5. Category of Registered Person
(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
(iii) Any other supplier eligible for composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought DD MM YYYY
8. Jurisdiction Centre State
9. Reasons for withdrawal from composition scheme
10. Verification
I________________________________________ hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Signature of Authorised Signatory
Name
Place
Date
Designation/Status
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.
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
….II (i) 87
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
Form GST CMP - 06
[See rule 6(5)]
Reply to the notice to show cause
9. GSTIN
10. Details of the show cause
notice
Reference no.
Date
11. Legal name
12. Trade name, if any
13. Address of the Principal Place
of Business
14. Reply to the notice
15. List of documents uploaded
16. Verification I __________________________________________ hereby solemnly
affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Signature of the Authorised Signatory
Date
Place88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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.
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
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)II (i) 89
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
Trade Name, if any
1
.
Constitution of Business (Please Select the Appropriate)
2
.
(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
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>
(iv) Manufacturers, other than manufacturers of such goods as may be notified by the
Government for which option is not available
(v) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(vi) Any other supplier eligible for composition levy.90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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 person? Yes No
10 If selected ‗Yes‘ in Sr. No. 9, period for which registration is From To
. 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 Net Tax Liability (Rs.)
.
Type of Tax Turnover (Rs.)
N
o.
(i) Integrated Tax
(ii
Central Tax
)
(ii
State Tax
i)
(i
UT Tax
v)
(v
Cess
)
Total
Payment Details
Challan Identification Amount
Date
Number
12 Yes No
Are you applying for registration as a SEZ Unit?
.
(i) Select name of SEZ
(ii) Approval order number and date of order
(iii) Designation of approving authority
13 Yes No
Are you applying for registration as a SEZ Developer?
.
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(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 in (xi) Taxable person supplying through e-Commerce
the ownership of business portal
(if transferee is not a registered entity)II (i) 91
(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
Central Sales Tax Registration Number
Entry Tax Registration Number
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
Central Excise Registration Number
Service Tax Registration 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)
1
6
(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
State PIN Code
Latitude Longitude
(b) Contact Information
Office Email
Office Telephone number STD
Address
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 Business92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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)
15. Note – Add more accounts ------
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr. No. Description of Goods HSN Code (Four digit)
(i)
(ii)
…
(v)
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
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
Block/Taluka
State PIN Code
Latitude LongitudeII (i) 93
(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)
2 1. 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
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
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
Block/Taluka
State PIN Code
Country (in case of foreigner ZIP code
only)94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
22. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars First Name Middle Name Last Name
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender <Male, Female, Other>
Mobile Number Email address
Telephone No. with
STD
Designation /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
Building No/Flat No Floor No
Name of the Road/Street
Premises/Building
Block/Taluka
City/Town/Locality/Village District
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
Designation/Status
Mobile NumberII (i) 95
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) …..
(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 Central 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……………………………………
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.96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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 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:II (i) 97
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
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 Partnership98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Sr. No Type of Applicant Type of Signature required
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.
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 personII (i) 99
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
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)
5. Trade name, if any
6. Address
7. Whether any modification in the application for registration or fields is Yes
required.—
No
(Tick one)100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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.
Signature of Authorised Signatory
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.
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
JurisdictionII (i) 101
Government of India
Form GST REG-06
[See rule 10(1)]
Registration Certificate
Registration Number: <GSTIN/ UIN >
1. Legal Name
2. Trade Name, if any
3. Constitution of Business
4. Address of Principal Place
of Business
5. Date of Liability DD/MM/ YYYY
6. Period of Validity From DD/MM/YYYY To DD/MM/YYYY
(Applicable only in case of
Non-Resident taxable
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.
Annexure A
Goods and Services Tax Identification Number
Details of Additional Places of Business
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No. Address
1
2
3
…102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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
Committee of Association of Persons/Board of Trustees etc.>
1. Name
Photo Designation/Status
Resident of State
2. Name
Photo Designation/Status
Resident of State
3. Name
Photo Designation/Status
Resident of State
4. Name
Photo Designation/Status
Resident of State
5. Name
Photo Designation/Status
Resident of State
6. Name
Photo Designation/Status
Resident of State
7. Name
Designation/Status
Photo
Resident of State
8. Name
Photo Designation/Status
Resident of StateII (i) 103
9. Name
Photo Designation/Status
Resident of State
10. Name
Photo Designation/Status
Resident of State
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 Collector104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
Block/Taluka
Latitude Longitude
State PIN Code
(b) Contact Information
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
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
Building No./Flat No. Floor No.II (i) 105
Name of the Locality/Village
Premises/Building
State PIN Code
2 13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars First Name Middle Name Last Name
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender <Male, Female, Other>
Mobile Number Email address
Telephone No. with STD
Designation /Status Director Identification
Number (if any)
Permanent Account Aadhaar Number
Number
Are you a citizen of India? Yes/No Passport No. (in case of
foreigners)
Residential Address (Within the Country)
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
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 Central Identities Data Repository
only for the purpose of authentication.106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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
(Signature)
Place: Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory
Date: Designation
List of documents to be uploaded (not applicable to a department or establishment of the Central Government
or State Government or Local Authority or Governmental agencies):-
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy
or copy 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 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.
Type of Applicant Digital Signature required
No.
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 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.II (i) 107
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.
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 Central tax State tax UT Tax Cess
Tax 1.1.26 1.1.27 1.1.28 1.1.29 1.1.30
Interest 1.1.31 1.1.32 1.1.33 1.1.34 1.1.35
Penalty 1.1.36 1.1.37 1.1.38 1.1.39 1.1.40
Others 1.1.41 1.1.42 1.1.43 1.1.44 1.1.45
Total 1.1.46 1.1.47 1.1.48 1.1.49 1.1.50
Signature
Name
Designation
Jurisdiction
Form GST REG-09
[See rule 13(1) ]
Application for Registration of Non Resident Taxable Person
Part –A
State /UT – District -
(i) Legal Name of the Non-Resident Taxable Person
(ii) Permanent Account Number of the Non-Resident Taxable person, if any108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(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)
First Name Middle Name Last Name
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
From To
2. registration is required
DD/MM/YYYY DD/MM/YYYY
Estimated Tax Liability (Net) (Rs.)
Estimated Turnover (Rs.)
3
Turnover Details Central State Integrated
Intra- State Inter –State UT Tax Cess
Tax Tax Tax
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity - Address of the Office)
4
Address Line 1
Address Line 2II (i) 109
Address Line 3
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
Address of Principal Place of Business in India
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
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
Type of account
6 Number
Bank Branch
IFSC
Name Address
Documents Uploaded
7
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
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.
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:-
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
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 same110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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.
4 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 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:
Date:
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:-II (i) 111
Sr. No. Type of Applicant Digital 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
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.
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
State /UT – District -
(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)
First Name Middle Name Last Name
Photo112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Gender Male/Female/Others
Designation
Date of Birth DD/MM/YYYY
Father‘s Name
Nationality
Aadhaar, if any
Address line 1
Address line 2
Address of the Authorised Signatory
Address line 3
Date of commencement of the online service in India.
2. DD/MM/YYYY
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
3
2.
3…
4 Jurisdiction Center
Details of Bank Account
Account
5 Type of account
Number
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 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.
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) 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.II (i) 113
(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.
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
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3 Bank Account Related Proof:
Scanned copy of the first page of Bank passbook/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.
4 Authorisation Form:-
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.
Acceptance as an authorised signatory
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
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)
3. Trade Name, if any
4. Address114 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
5. Period of Validity (original) From To
DD/MM/YYYY DD/MM/YYYY
6. Period for which extension is requested. From To
DD/MM/YYYY DD/MM/YYYY
7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period (Rs.)
Inter- State Intra-State Central State UT Integrated
Cess
Tax 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.
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
1. Name and Legal Name, if applicable
2. Gender Male/Female/OtherII (i) 115
3. Father‘s Name
4. Date of Birth DD/MM/YYYY
5. Address of the Building No./ Flat No.
Person
Floor No.
Name of Premises/ Building
Road/ Street
Town/City/Locality/ Village
Block/Taluka
District
State
PIN Code
6. Permanent Account Number of the person, if available
7. Mobile No.
8. Email Address
9. Other ID, if any
(Voter ID No./ Passport No./Driving License No./ Aadhaar
No./ Other)
10. Reasons for temporary registration
11. Effective date of registration/temporary ID
12. Registration No./Temporary ID
(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 Central/State Jurisdictional Authority.116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
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
Date of Birth DD/MM/YYYY Gender <Male, Female, Other>
Mobile Number Email address
Telephone No.
Designation /Status Director Identification
Number (if any)
Permanent Account Aadhaar NumberII (i) 117
Number
Are you a citizen of Yes/No Passport No. (in case of
India? foreigners)
Residential Address
Building No/Flat No Floor No
Name of the Road/Street
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
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.
Place: (Signature)
Date: Name of Authorised Person:
Or
(Signature)
Place: Name of Proper Officer:
Date: Designation:
Jurisdiction:
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.118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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:
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.II (i) 119
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
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 correspondence Building Floor
(including email, mobile telephone, fax ) No./ Flat No. No.
Name of Road/
Premises/ Street
Building
City/Town/ District
Village
Block/Taluk
a
Latitude Longitud
e
State PIN
Code
Mobile (with Telepho
country ne
code)
email Fax
Number
6. Reasons for Cancellation
o Discontinuance /Closure120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(Select one) of business
o Ceased to be liable to
pay tax
o Transfer of business on
account of
amalgamation, merger/
demerger, sale, lease or
otherwise disposed of
etc.
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 Place of Business Building No./ Flat No. Floor No.
Name of Premises/ Road/ Street
Building
City/Town/ Village District
Block/Taluka
Latitude Longitude
State PIN Code
Mobile (with country Telephone
code)
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 higher) (Rs.)
Value of Stock
Description UT Integrated
(Rs.) Central Tax State Tax Cess
Tax TaxII (i) 121
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
Central Tax State Tax UT Tax Cess
Tax
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No. Debit Entry No. Integrate
Central Tax State Tax UT Tax Cess
d 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 knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place Name of the Authorised Signatory
Date Designation/Status
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:
Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
Partnership Managing/Authorised Partners
Hindu Undivided Family Karta
Private Limited Company Managing/Whole-time Directors/ Chief Executive Officer
Public Limited Company Managing/Whole-time Directors/ Chief Executive Officer
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Constitution of Business Person who can digitally sign the application
Public Sector Undertaking Managing/Whole-time Directors/ Chief Executive Officer
Unlimited Company Managing/Whole-time Directors/ Chief Executive Officer
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 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.
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
JurisdictionII (i) 123
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)
4. Trade name, if any
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.
Signature of Authorised Signatory
Name
Designation/Status
Place
Date
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 on the day fixed for hearing you did not appear; or
- Whereas the undersigned has examined your reply and submissions made at the time of hearing, 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 >>.124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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 Central Tax State Tax UT Tax Integrated Tax Cess
Tax
Interest
Penalty
Others
Total
Place:
Date: Signature
< Name of the Officer>
Designation
Jurisdiction
Form GST REG-20
[See rule 22(4) ]
Reference No. - Date
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
< Name of the Officer>
Designation
Jurisdiction
Place:
Date:II (i) 125
Form GST REG-21
[See rule 23(1) ]
Application for Revocation of Cancellation of Registration
1. GSTIN (cancelled)
2. Legal Name
3. Trade Name, if any
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.
Signature of Authorised Signatory
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.126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Form GST REG-22
[See rule 23(2]
Reference No. - Date
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
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
JurisdictionII (i) 127
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. (ARN) Date
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.
Signature of Authorised Signatory
Name
Place
Designation/Status
Date
Government of India
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.128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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)
4. Trade Name, if any
5. Permanent Account Number
of the 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 Central Sales Tax Registration Number
3 Entry Tax Registration Number
4 Entertainment Tax Registration Number
5 Hotel And Luxury Tax Registration Number
6 Central Excise Registration Number
7 Service Tax Registration Number
8 Corporate Identify Number/Foreign Company
Registration
9 Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
Identification Number
10 Import/Exporter Code Number
11 Registration Under Duty Of Excise On
Medicinal And Toiletry Act
12 Others (Please specify)
10. Details of Principal Place of Business
Building No. /Flat No. Floor No.
Name of the Premises/Building Road/StreetII (i) 129
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
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
Locality/Village District
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
Sr. No. Description of Services HSN Code
13. Total Bank Accounts maintained by you for conducting Business
Sr. No. Account Number Type of IFSC Bank Name Branch Address
Account130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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
Designatio Director Identification Number
n
Permanent Aadhaar Number
Account
Number
Are you a citizen of India? <Yes/No> Passport Number
Residential Address
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
Locality/Village District
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>
<Photo>
Date of Birth DD/MM/YYYY Gender <Male, Female, Other>
Mobile Number Email Address
Telephone Number
Identity Information
Designation Director Identification Number
Permanent Account Number Aadhaar Number
Are you a citizen of India? <Yes/No> Passport Number
Residential Address
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
Add More ---
16. List of Documents Uploaded
17. 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)
18. 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 beII (i) 131
shared with Central 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
knowledge and belief and nothing has been concealed therefrom.
Digital Signature/E-Sign
Name of the Authorised Place
Signatory
Designation of Authorised Date
Signatory
Instructions for filing of Application for enrolment
3. 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.
4. 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:
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)
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.
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 Central 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.
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
Designation/Status
Date
Place132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Instructions for filing online form
Enter your Provisional ID and password as provided by the State/Commercial Tax/Central 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
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) 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.
4 Bank Account Related Proof:
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.II (i) 133
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:-
Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
Partnership Managing/Authorised Partners
Hindu Undivided Family Karta
Managing/Whole-time Directors and Managing Director/Whole
Private Limited Company
Time Director/ Chief Executive Officer
Managing/Whole-time Directors and Managing Director/Whole
Public Limited Company
Time Director/ Chief Executive Officer
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Managing/Whole-time Director and Managing Director/Whole
Public Sector Undertaking
Time Director/ Chief Executive Officer
Managing/ Whole-time Director and Managing Director/Whole
Unlimited Company
Time Director/ Chief Executive Officer
Limilted Liability Partnership Designated Partners
Local Authority Chief Executive Officer or Equivalent
Statutory Body Chief Executive Officer or Equivalent
Foreign Company Authorised Person in India
Foreign Limited Liability Partnership Authorised Person in India
Others Person In charge
Application is required to be mandatorily digitally signed as per following :-
Sl. No Type of Applicant Digital Signature required
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
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.134 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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.
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
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
Form GST REG-28
[See rule 24(3)]
Reference No. - << Date–DD/MM/YYYY>>
To
Name
Address
GSTIN/Provisional IDII (i) 135
Application Reference No. (ARN) Dated – DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated ---- in response to the notice to show cause dated -----.
- Whereas no reply to notice to show cause has been submitted; or
- Whereas on the day fixed for hearing you did not appear; or
- Whereas the undersigned has examined your reply and submissions made at the time of hearing, 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.
Head Central Tax State Tax UT Tax Integrated Tax Cess
Tax
Interest
Penalty
Others
Total
Place:
Date:
Signature
< Name of the Officer>
Designation
Jurisdiction
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
2. Legal Name (As per Permanent Account
Number)
2. Address for correspondence
Building No./Flat No. Floor No.
Name of Premises/ Road/ Street
Building136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
City/Town/ District
Village/Locality
Block/Taluka
State PIN Road/ Street
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
Signature of Authorised Signatory
Full Name
Designation/Status
Place
Date DD/MM/YYYY
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
1. Date of Visit
2. Time of Visit
3. Location details :
Latitude Longitude
North – Bounded By South – Bounded By
West – Bounded By East – Bounded By
4. Whether address is same as mentioned in Y/N
application.II (i) 137
5. Particulars of the person available at the 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.
6. Functioning status of the business Functioning - Y/N
7. Details of the premises
Open Space Area (in sq m.) - (approx.)
Covered Space Area (in sq m.) - (approx.)
Floor on which business premises located
8. Documents verified Yes/No
9. Upload photograph of the place with the person who is present at the place where site verification is
conducted.
10. Comments (not more than < 1000 characters>
Signature
Place: Name of the Officer:
Date: Designation:
Jurisdiction:
[F. No. 349/58/2017-GST]
Dr. SREEPARVATHY S. L., Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.