Author: bihartaxconsultant

Rule 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 […]

Rule 23. Revocation of cancellation of registration. – (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may 1 [subject to the provisions of rule 10B] 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 […]

Rule 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 […]

1 [ Rule 21A. Suspension of registration. – (1) Where a registered person has applied for cancellation of registration under rule 20 , the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of […]

Rule 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 1 [(b) issues invoice or bill without supply of goods or services 2 [or both] in violation of the provisions […]

Rule 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 […]

Rule 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 […]

Rule 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 […]

Rule 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, […]

Rule 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 […]