(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE

3 · 1ntimation for composition levy.- (1) Any person who has been granted registration on a provisional basis under clause (b) ofsub—rule (l) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-Ol, 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:

9 · Verification of the application and approval.—(|) 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 ofthree working days from the date of submission ofthe application

10 · Issue of registration certificate.- (1) Subject to the provisions of sub-section (l2) 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:-

20 · Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule l2 or a person to whom a Unique Identity Number has been granted under rule I7, seeking cancellation of his registration under sub— section (I) 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 ofthe occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:

21 · Registration to be cancelled in certain cases.The registration granted to a person is liable to be cancelled, ifthe said person,-

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 ofthe service of such notice, as to why his registration shall not be cancelled.

23 · Revocation of cancellation of registration.— (I) 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 ofthirty 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:

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 afier 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 (2l of 2000) or verified by any other mode ofsignature or verification as notified by the Commissioner in this behalf:

7 · Stock ofpurchases made from registered person under the existing law

10 · Verification

4 · Address ofPrincipal Place of business

4i · Jurisdiction

6 · ] Category of Registered Person < tick in chcck box>

8t · Date on which liability to register arises

18 · Details ofthe Goods supplied by the Business

20 · Details ofAdditional Place(s) ofBusiness

21 · Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee ofAssociations/Board ofTrustees etc.

23 · Details ofAuthorised Representative

24 · State Specific information

25 · Document Upload

26 · Consent

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 ofthe application

5 · Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal ifthe aulhorised representative is enrolled otherwise provide details ofsuch persons

8 · All information related to Permanent Account Number, Aaclliaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation ofall the filled up information.

1 · Amount

14 ·

6 · All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Aeknowledgmcnt Receipt Number will be generated alter successful validation of all tilled up information.

3 · ..

8 · Bank Account Details (add more if required)

0 · Every person required to obtain a unique identity number shall submit the application electronically.

0 · Application shall be filed through common portal or registration can be granted suo-moto by proper officer.

0 · The application filed on the common portal is required to be signed electronically or through any other mode as specified by the Government.

1 · . GSTIN/U IN

9 · Particulars oflast Return Filed

12 · Documents uploaded

0 · The following persons shall digitally sign application for cancellation, as applicable:

0 · Status of the Application may be tracked on the common portal.

0 · After submission of application for canccllation 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.

0 · The registered person may also update his contact address and update his mobile number and c mail address.

73 · You are hereby directed to furnish a

71 · 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 pane on the basis of available records and on merits

4i · Information/reasons

10 · Details of Principal Place of Business

10A · Nature of Possession ofPrcmises

14 · Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of'l‘rustees etc.

16 · Aadhaar Vcrification

2 · Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG—25, incorporating the Goods and Services Tax identification Number therein, shall be made available to him on the common portal:

1 · ...

0 · Enter your Provisional ID and password as provided by the State/Commercial 'I'ax/Central ExCise/Service Tax Department for log in on the GST Portal.

0 · E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first login. '

0 · 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.

11W · L,\ l 7

11W · L,\ l 7