Detailed Agenda Notes 2B – 14th GSTC Meeting

Confidential

Agenda for

14^th GST Council Meeting

Volume – 2B

(GST Forms)

18-19 May 2017

Sher-i-Kashmir International Conference Centre

Srinagar, Jammu & Kashmir

F.No. 75/14^th Meeting/GST Council/2017 Government of India Ministry of Finance Department of Revenue

Room No.275, North Block, New Delhi Dated: 3 May 2017

Notice for the 14^th Meeting of the GST Council scheduled on 18-19 May 2017

The undersigned is directed to refer to the subject cited above and to say that the 14^th Meeting of the GST Council will be held on 18-19 May 2017 at Sher-i-Kashmir International Convention Centre (SKICC), Srinagar. The schedule of the meeting is as follows:

Thursday, 18 May 2017 : 1030 hours onwards
Friday, 19 May 2017 : 1030 hours onwards

2. Agenda items for the 14^th Council meeting will be circulated shortly.

3. In addition, an officers’ meeting will be held on Wednesday, 17 May 2017 from 1600 hours onwards at the same venue, i.e. Sher-i-Kashmir International Convention Centre (SKICC).

4. Keeping in view the constraints of rooms in the hotel, it is requested that participation from each State may be limited to 2 officers in addition to the Hon’ble Member of the GST Council. It may also be noted that in case there is shortage of accommodation, some officers may have to share rooms.

5. Please convey the invitation to the Hon’ble Members of the GST Council to attend the meeting.

– Sd –

(Dr. Hasmukh Adhia) Secretary to the Govt. of India and ex-officio Secretary to the GST Council Tel: 011 23092653

Copy to:

PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the request to brief Hon’ble Minister about the above said meeting.
PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the request to brief Hon’ble Minister about the above said meeting.
The Chief Secretaries of all the State Governments with the request to intimate the Minister in charge of Finance/Taxation or any other Minister nominated by the State Government as a Member of the GST Council about the above said meeting.
The Chief Secretaries of Delhi and Puducherry with the request to intimate the Minister in charge of Finance/Taxation or any other Minister nominated by the State Government as a Member of the GST Council about the above said meeting.
Chairperson, CBEC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
Chairman, GST Network

Agenda items for the 14th Meeting of the GST Council on 18-19 May 2017

Confirmation of the Minutes of the 13th GST Council Meeting held on 31 March 2017
Rate of interest for delayed payment of tax by the taxpayer and delayed refund by the Government to the taxpayer
Finalization of the rate of tax to be collected at source under Section 52 of the CGST Act, 2017 and Section 20 of the IGST Act, 2017
Notification of the Common Goods and Services Electronic Portal for facilitating various taxpayer operations under Section 146 of the CGST Act, 2017
Constitution of Project Management Team, Standing Committees and Sectoral Working Groups for smooth roll-out of GST
Nomination of Additional Secretary, GST Council to the Board of GSTN
Approval of mechanism to split the MDR (Merchant Discount Rate) charges between the Centre and the States
Approval of amendments to the following Draft GST Rules and related Forms: i. Registration ii. Return iii. Payment iv. Refund v. Invoice, Debit/Credit Note vi. Input Tax Credit vii. Valuation viii. Transitional ix. Provisions
Approval of the Fitment of goods and services into the various rate slabs
Any other agenda item with the permission of the Chairperson
Date of the next meeting of the GST Council

Agenda No.	Topic	Page No.
8(i)	Registration Forms	6
8(ii)	Payment Forms	75
8(iii)	Refund Forms	87
8(iv)	Input Tax Credit Forms	110
8(v)	Composition Forms	125

Discussion on Agenda Items

Agenda Item 8: Approval of amendments to the following Draft GST Rules and Forms

REGISTRATION

GOODS AND SERVICE TAX RULES, 2017

REGISTRATION FORMS

LIST OF REGISTRATION FORMS

Sr. No	Form Number	Description
1.	GST REG-01	Application for Registration (Other than a non-resident taxable person, a person supplying online information and data base 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, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52))
2.	GST REG-02	Acknowledgement
3.	GST REG-03	Notice for Seeking Additional Information / Clarification / Documents relating to Application for <<Registration/Amendment/Cancellation >>
4.	GST REG-04	Clarification/additional information/document for <Registration/ Amendment / Cancellation>
5.	GST REG-05	Order of Rejection of Application for <Registration / Amendment / Cancellation
6.	GST REG-06	Registration Certificate
7.	GST REG-07	Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
8.	GST REG -08	Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
9.	GST REG-09	Application for Registration of Non Resident Taxable Person
10	GST REG 10	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
11.	GST REG-11	Application for extension of registration period by casual / non-resident taxable person
12.	GST REG-12	Order of Grant of Temporary Registration/ Suo Moto Registration
13.	GST REG-13	Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
14.	GST REG-14	Application for Amendment in Registration Particulars (For all types of registered persons)
15.	GST REG-15	Order of Amendment
16.	GST REG-16	Application for Cancellation of Registration
17.	GST REG-17	Show Cause Notice for Cancellation of Registration

18.	GST REG-18	Reply to the Show Cause Notice issued for Cancellation
19.	GST REG-19	Order for Cancellation of Registration
20.	GST REG-20	Order for dropping the proceedings for cancellation of registration
21.	GST REG-21	Application for Revocation of Cancellation of Registration
22.	GST REG-22	Order for revocation of cancellation of registration
23.	GST REG-23	Show Cause Notice for rejection of application for revocation of cancellation of registration
24.	GST REG-24	Reply to the notice for rejection of application for revocation of cancellation of registration
25	GST REG-25	Certificate of Provisional Registration
26	GST REG-26	Application for Enrolment of Existing Taxpayer
27	GST REG-27	Show Cause Notice for cancellation of provisional registration
28	GST REG-28	Order of cancellation of provisional registration
29	GST REG-29	Application for cancellation of provisional registration
30	GST REG-30	Form for Field Visit Report

Form GST REG-01

[See Rule ]

Application for Registration

(Other than a non-resident taxable person, a person supplying online information and data base 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, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52)

Part –A

State /UT – District –

(i)	Legal Name of the Business (As mentioned in PAN)
(ii)	PAN (Enter PAN of the Business; PAN 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. Authorized signatory filing the application shall provide his mobile number and email address.
Part –B
1.		Trade Name, if any
2.		Constitution of Business (Please Select the Appropriate)
(i) Proprietorship					(ii) Partnership
(iii) Hindu Undivided Family					(iv) Private Limited Company
(v) Public Limited Company					(vi) Society/Club/Trust/Association of Persons
(vii) Government Department					(viii) Public Sector Undertaking
(ix) Unlimited Company					(x) Limited Liability Partnership
(xi) Local Authority					(xii) Statutory Body
(xiii) Foreign Limited Liability Partnership					(xiv) Foreign Company Registered (in India)
(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 Rules for opting to pay tax under the composition scheme.
6.1 Category of Registered Person < tick in check box>
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available
(ii) Suppliers making supplies referred to in			clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.
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 required			From DD/MM/YYYY	To DD/MM/YYYY
11.	If selected ‘Yes’ in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration
Sr. No.	Type of Tax		Turnover (Rs.)		Net Tax Liability (Rs.)
(i)	IGST
(ii)	CGST
(iii)	SGST
(iv)	UTGST
(v)	Cess
	Total
	Payment Details
	CIN		Date		Amount
12.	Are you applying for registration as a SEZ Unit?			Yes	No
	(i) Select name of SEZ
	(ii) Approval order number and date of order
	(iii) Designation of approving authority

13.		Are you applying for registration as a SEZ Developer?		Yes	No
		(i) Select name of SEZ Developer
		(ii) Approval order number and date of order
		(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 services u/s 9(3) or 9(4)	(x) Person liable to pay tax u/s 9(5)
		(iv) Transfer of business which includes change in the ownership of business (if transferee is not a registered entity)	(xi) Taxable person supplying through e-Commerce portal
		(v) Death of the proprietor (if the successor is not a registered entity)	(xii) Voluntary Basis
		(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 (TIN)
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)
16.	(a) Address of Principal Place of Business

Building No./Flat No.

Floor No.

Name of the Premises/Building

Road/Street

City/Town/Locality/Village

District

Taluka/Block

State

PIN Code

Latitude

Longitude

(b) Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

Own

Leased

Rented

Consent

Shared

Others (specify)

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Supplier of services

Office/Sale Office

Leasing Business

Recipient of goods or services

EOU/ STP/ EHTP

Works Contract

Export

Import

Others (Specify)

17. Details of Bank Accounts (s)

Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported)

Details of Bank Account 1

Account Number

Type of Account

IFSC

Bank Name

Branch Address

To be auto-populated (Edit mode)

Note – Add more accounts ——

18. Details of the Goods supplied by the Business

Please specify top 5 Goods
Sr. 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	Service Accounting Code
(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

Longitude

(b) Contact Information

Office Email Address

Office Telephone number

STD

Mobile Number

Office Fax Number

STD

Own

Leased

Rented

Consent

Shared

Others (specify)

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)

Factory / Manufacturing

Wholesale Business

Retail Business

Warehouse/Depot

Bonded Warehouse

Supplier of services

Office/Sale Office	Leasing Business	Recipient of goods or services
EOU/ STP/ EHTP	Works Contract	Export
Import	Others (specify)

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

Particulars	First Name		Middle Name	Last Name
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)
PAN		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 only)		ZIP code

22. Details of Authorized Signatory Checkbox for Primary Authorized 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)
PAN			Aadhaar Number
Are you a citizen of India?	Yes / No		Passport No. (in case of foreigners)

Residential Address in India
Building No/Flat No		Floor No
Name of the Premises/Building		Road/Street
Block/Taluka		Road/Street
City/Town/Locality/Village		District
State		PIN Code

23. Details of Authorized Representative

Enrolment ID, if available
Provide following details, if enrolment ID is not available
PAN
Aadhaar, if PAN is not available
	First Name	Middle Name		Last Name
Name of Person
Designation / Status
Mobile Number
Email address
Telephone No. with STD			FAX No. with STD

24. State Specific Information

Profession Tax Enrolment Code (EC) No. Profession Tax Registration Certificate (RC) No.

State Excise License No. and the name of the person in whose name Excise License is held

Field 1
Field 2
….
…..
Field n

25. Document Upload A customized list of documents required to be uploaded (refer Rule …. /) 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 authorized 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 Authorized Signatory ….……………………

Date: Designation/Status……………………………………

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 authorized signatory, (status/designation)>> is hereby authorized, vide resolution no… dated….. (copy submitted herewith), to act as an authorized signatory for the business << GSTIN – 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 authorized signatory

I <<(Name of the authorized signatory>> hereby solemnly accord my acceptance to act as authorized 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:

Instructions for submission of Application for Registration.

Enter name of person as recorded on PAN of the Business. In case of Proprietorship concern, enter name of proprietor against Legal Name and mention PAN of the proprietor. PAN shall be verified with Income Tax database.
Provide E-mail Id and Mobile Number of authorized 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.
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.
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 / Authorized 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 (CEO) or Equivalent
Statutory Body	Chief Executive Officer (CEO) or Equivalent
Foreign Company	Authorized Person in India
Foreign Limited Liability Partnership	Authorized Person in India
Others (specify)	Person In charge

5. Information in respect of authorized representative is optional. Please select your authorized representative from the list available on the Common Portal if the authorized 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 Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership	Digital Signature Certificate (DSC)- Class-2 and above.
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 PAN, Aadhaar, DIN, CIN 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 Registration.1 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 —]

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 :

GSTIN, 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* : CIN
: Date
: Amount

It is a system generated acknowledgement and does not require any signature.
* Applicable only in case of Casual taxable person and Non Resident taxable person

Form GST REG-03

[See Rule———]

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:

…

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———]

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 required.-			Yes No (Tick one)
8.	Additional Information
9.	List of Documents uploaded
10.	Verification I__________________________________________________hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Designation/Status: Place: Date:

Note:-

For new registration, original registration application will be available in editable mode if option ‘Yes’ is selected in item 7.
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———]

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:

3. …Therefore, your application is rejected in accordance with the provisions of the Act. Or You have not replied to the notice issued vide reference no. …….. dated…………… within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.

Signature Name Designation Jurisdiction

Government of India and Government of <State>/<Union territory>

Form GST REG-06

[See Rule — of Central Goods and Services Tax Rules, 2017 and – of <Name of State>/<Name of Union territory> Goods and Services Tax Rules, 2017]

Registration Certificate

Registration Number: <GSTIN/Unique ID Number (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 (Applicable only in case of Non-Resident taxable person or Casual taxable person)	From	DD/MM/YYYY	To	DD/MM/YYYY
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

Details of Additional Places of Business

GSTIN

Legal Name

Trade Name, if any

Total Number of Additional Places of Business in the State

Sr. No. Address

…

Annexure B

GSTIN

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.>

Photo