Central Goods and Services Tax (CGST) Rules, 2017

1 · Substituted vide Notf no. 45/2017 -CT dt 13.10.2017

10 · Verification

4 · Address of Principal Place of business

3 · Summary of self-assessed liability

4 · Verification

2 · Inserted vide Notf No. 20/2019 -CT dt. 23.04.2019

6 · 1 Category of Registered Person<tick in check box>

12 ·

17 · Details of Bank Accounts (s)

20 · Details of Additional Place(s) of Business

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

23 · Details of Authorised Representative

24 · State Specific Information

25 · Document Upload

26 · Consent

27 · Verification (by authorised signatory)

3 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

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.

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 [places of business] 4 within a State, requiring a separate registration for any of its [places of business] 5 shall need to apply separately in respect of each [place of business] 6 .

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.

4 · Substituted for the words " business verticals " vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

5 · ibid

6 · Substituted for the words "of the vertical" vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

7 · Inserted vide Notf no. 22/2017 – CT dt 17.08.2017

8 · Inserted vide Notf No. 20/2019 -CT dt. 23.04.2019

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.

10 ·

1 · Trade Name, if any

2 · Constitution of Business (Please Select the Appropriate)

3 · Name of the State

4 · Jurisdiction -

5 · Type of registration

10 · If Yes, mention Goods and Services Tax Identification Number

11 · applicable

2 · 13. Details of Authorised Signatory

9 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

14 · Consent

15 · Verification

1 · 1.12

1 · 1.17

1 · 1.22

1 · 1.3

1 · 1.8

1 · 1.13

1 · 1.18

1 · 1.23

1 · 1.4

1 · 1.9

1 · 1.14

1 · 1.19

1 · 1.24

1 · 1.5

1 · 1.10

1 · 1.15

1 · 1.20

1 · 1.25

6 · Number

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.

10 · Substituted vide Notf no. 75/2017 -CT dt 29.12.2017

3 · Uniform Resource Locators (URLs) of the website through which taxable services are provided:

4 · Jurisdiction

5 · Account Number

6 · A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form

7 · I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature

11 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

25 · of the Act)

2A ·

12 · Substituted for "State" vide Notf no. 75/2017 -CT dt 29.12.2017

9 · Documents Uploaded

11 · Verification

13 · Inserted vide Notf no. 75/2017 -CT dt 29.12.2017

1 · GSTIN

2 · Legal name

3 · Trade name, if any

4 · Address of Principal Place of Business

5 · Address for future correspondence (including email, mobile telephone, fax )

14 · Inserted vide Notf no. 60/2018 – CT dated 30.10.2018

9 · Particulars of last Return Filed

13 · Verification

15 · Omitted vide Notf no. 60/2018 – CT dated 30.10.2018

16 · Inserted vide Notf no. 60/2018 – CT dated 30.10.2018

17 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

18 · As substituted vide Notf no. 39/2018 -CT, dt. 04.09.2018

19 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

6 · Reason for cancellation

7 · Details of last return filed

8 · Reasons for revocation of cancellation

9 · Upload Documents

7A · Sector, Circle, Ward, etc. as applicable

7B · Center Jurisdiction

10 · Details of Principal Place of Business

10A · Nature of Possession of Premises

10B · Nature of Business Activities being carried out

11 · Details of Additional Places of Business

11A · Nature of Possession of Premises

11B · Nature of Business Activities being carried out

12 · Details of Goods/ Services supplied by the Business

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

15 · Details of Primary Authorised Signatory

13 ·

14 ·

15 ·

16 · Aadhaar Verification

17 · Declaration

2 · e -Signature facility will be available on the common portal for Aadhar holders.

20 · Substituted vide Notf no. 36/2017 -CT dt 29.09.2017 for "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION "

21 · Substituted vide Notf no. 36/2017 -CT dt 29.09.2017 for "Provisional ID"

7 · Claim under section 18 (1) (a) or section 18 (1)(b)

8 · Claim under section 18 (1) (c) or section 18 (1)(d)

7 · Details of ITC to be transferred

7 · Details of ITC to be transferred

8 · Verification

22 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

5 · Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4).

6 · Amount of ITC payable and paid (based on table 5)

23 · Substituted vide Notf no. 21/2018 dt 18.04.2018 for "The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice ‖

24 · Substituted vide Notf no. 39/2018 -CT dt. 04.09.2018

6 · Verification

7 · Consent

8 · List of documents uploaded

9 · Verification

25 · Inserted vide Notf no. 28/2018 -CT dt. 19.06.2018

4 · Taxable outward supplies made to registered persons (including UIN-holders)other than supplies covered by Table 6

5 · Taxable outward inter -State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh

6 · Zero rated supplies and Deemed Exports 26

7 · Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5

26 · Substituted vide Notf no. 70/2017 -CT dt 21.12.2017

7B · Inter -State Supplies where invoice value is uptoRs 2.5 Lakh [Rate wise]

7B · (1). Place of Supply (Name of State)

7B · (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise)

8 · Nil rated, exempted and non GST outward supplies

8A · Inter

8B · Intra persons

8C · Inter

8D · Intra persons

9 · Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof]

10 · Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7

10A · Intra - State Supplies[including supplies made through e - commerce operator attracting TCS] [Rate wise]

10A · (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)

10B · Inter - State Supplies[including supplies made through e - commerce operator attracting TCS] [Rate wise]

10B · (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)

11 · Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period

11A · Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)

11A · (1). Intra-State supplies(Rate Wise)

11A · (2). Inter-State Supplies(Rate Wise)

11B · Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7

11B · (1). Intra-State Supplies (Rate Wise)

11B · (2). Inter-State Supplies(Rate Wise)

12 · HSN -wise summary of outward supplies

13 · Documents issued during the tax period

3 · Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4

4 · Zero rated supplies made to SEZ and deemed exports

4A · Supplies made to SEZ unit or SEZ Developer

4B · Deemed exports

5 · Debit notes, credit notes (including amendments thereof) issued during current period

27 · Inserted vide Notf no. 45/2017 -CT dt 13.10.2017

3 · Inward supplies received from a registered person other than the supplies attracting reverse charge

4 · Inward supplies on which tax is to be paid on reverse charge

5 · Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry

6 · Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments]

6B · Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect

6C · Debit Notes/Credit Notes [original]

6D · Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

7 · Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received

8 · ISD credit received

9 · TDS and TCS Credit received

9A · TDS

9B · TCS

10 · Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply

11 · Input Tax Credit Reversal / Reclaim

12 · Addition and reduction of amount in output tax for mismatch and other reasons

13 · HSN summary of inward supplies

10 · The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR -3.

11 · Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.

12 · Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10.

13 · Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR3 of the immediately preceding tax period.

14 · Reporting criteria of HSN will be same as reported in GSTR-1.

3 · Inward supplies received from a registered person other than the supplies attracting reverse charge

4 · Inward supplies received from a registered person on which tax is to be paid on reverse charge

5 · Debit / Credit notes (including amendments thereof) received during current tax period

6 · ISD credit (including amendments thereof) received

7 · TDS and TCS Credit (including amendments thereof) received

4 · Outward supplies

4 · 1 Inter -State supplies (Net Supply for the month)

4 · 2 Intra -State supplies (Net supply for the month)

4 · 3 Tax effect of amendments made in respect of outward supplies

5 · Inward supplies attracting reverse charge including import of services (Net of advance adjustments)

5A · Inward supplies on which tax is payable on reverse charge basis

5B · Tax effect of amendments in respect of supplies attracting reverse charge

6 · Input tax credit

7 · Addition and reduction of amount in output tax for mismatch and other reasons

8 · Total tax liability

9 · Credit of TDS and TCS

10 · Interest liability (Interest as on ...............)

11 · Late Fee

12 · Tax payable and paid

13 · Interest, Late Fee and any other amount (other than tax) payable and paid

14 · Refund claimed from Electronic cash ledger

15 · Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after

3 · 1 Details of Outward Supplies and inward supplies liable to reverse charge

3 · 2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders

4 · Eligible ITC

5 · Values of exempt, nil-rated and non-GST inward supplies

6 · 1 Payment of tax

6 · 2 TDS/TCS Credit

4 · Inward supplies including supplies on which tax is to be paid on reverse charge

5 · Summary of self-assessed liability as per FORM GST CMP-08

28 · Subsituted vide Notf no. 31/2019 – CT dt. 28.06.2019

6 · Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year

7 · TDS/TCS Credit received

8 · Tax, interest, late fee payable and paid

9 · Refund claimed from Electronic cash ledger

6 · TDS/TCS credit received from deductor/e -commerce operator would be auto -populated in Table 7.]

3 · Inward supplies received from registered person including supplies attracting reverse charge

4 · Debit notes/credit notes (including amendments thereof) received during current period

5 · TDS Credit received

3 · Inputs/Capital goods received from Overseas (Import of goods

4 · Amendment in the details furnished in any earlier return

5 · Taxable outward supplies made to registered persons (including UIN holders)

6 · Taxable outward inter -State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh

7 · Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6

8 · Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]

9 · Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7

10 · Total tax liability

11 · Tax payable and paid

12 · Interest, late fee and any other amount payable and paid

13 · Refund claimed from electronic cash ledger

14 · Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]

5A · Amendments to taxable outward supplies to non-taxable persons in India

6 · Calculation of interest, penalty or any other amount

7 · Tax, interest, late fee and any other amount payable and paid

3 · Input tax credit received for distribution

4 · Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)

5 · Distribution of input tax credit reported in Table 4

6 · . Amendments in information furnished in earlier returns in Table No. 3

7 · Input tax credit mis-matches and reclaims to be distributed in the tax period

8 · Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)

9 · Redistribution of ITC distributed to a wrong recipient (plus / minus)

10 · Late Fee

11 · Refund claimed from electronic cash ledger

3 · Input tax credit received for distribution

4 · . Debit / Credit notes (including amendments thereof) received during current tax period

3 · Details of the tax deducted at source

4 · Amendments to details of tax deducted at source in respect of any earlier tax period

5 · Tax deduction at source and paid

6 · Interest, late Fee payable and paid

7 · Refund claimed from electronic cash ledger

8 · Debit entries in electronic cash ledger for TDS/interest payment [to be populated

3 · Details of supplies made through e-commerce operator

4 · Amendments to details of supplies in respect of any earlier statement

5 · Details of interest

6 · Tax payable and paid

7 · Interest payable and paid

8 · Refund claimed from electronic cash ledger

9 · Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return]

29 · Inserted vide Notf no. 39/2018 -CT dt. 04.09.2018

30 · Substituted vide Notf no. 74/2018 -CT dt 31.12.2018

3B · (sum total of Table 4A of

31 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―to September, 2018‖

2018 · till March 2019]

32 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier‖

143 · and goods sent on approval basis

33 · Omitted vide Notf no. 31/2019 – CT dt. 28.06.2019

34 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

35 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

36 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―to September 2018‖

37 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier.‖

38 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier‖

39 · ibid

40 · ibid

9 · Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select ―Annual Return‖ in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only

2 · GSTIN

3A · Legal Name

3B · Trade Name (if any)

5 · Aggregate Turnover of Previous Financial Year

41 · Inserted vide Notf no. 39/2018 -CT dt. 04.09.2018

42 · Substituted vide Notf no. 74/2018 -CT dt 31.12.2018

7 · Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select ―Annual Return‖ in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.

43 · Inserted vide Notf no. 49/2018 -CT dt 13.09.2018

44 · Substituted vide Notf no. 74/2018 -CT dt 31.12.2018

45 · Inserted vide Notf no . 21/2018 -CT dt 18.04.2018

9 · Amount of tax payable and paid (based on Table 8)

10 · Interest, late fee payable and paid

11 · Verification

2 · . Name of the person having UIN

3 · Details of inward supplies received

46 · Substituted vide Notf no. 75/2017 -CT dt 29.12.2017

4 · Enrolment sought as:

5 · 1 Membership Type (drop down will change based the institute selected )

5 · 2 Date of Enrolment / Membership

5 · 3 Membership Valid upto

6 · Advocates registered with Bar (Name of Bar Council)

6 · 1 Registration Number as given by Bar

6 · 2 Date of Registration

6 · 3 Valid up to

47 · Inserted vide Notf no. 26/2018 -CT dt.13.06.2018

48 · Inserted vide Notf no. 26/2018 -CT dt. 13.06.2018

49 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

1 · September

2 · September

1 · August

2 · August

1 · Month

2 · Month

1 · July

2 · July

1 · August

2 · August

1 · August

2 · August

1 · August

2 · August

1 · September

2 · September

1 · September

2 · September

1 · September

2 · September

50 · Inserted vide Notification no. 33/2019 -CT dt. 18.07.2019 with effect from a date to be notified later

2 · Name of the GST Practitioner

4 · No. and Date of application

5 · Date of effect of cancellation of enrolment

51 · Inserted vide Notification no. 33/2019 -CT dt. 18.07.2019 with effect from a date to be notified later

52 · Table amended vide Notf no. 60/2018 – CT dt. 30.10.2018

53 · Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 wef a date to be notified later

6 · Verification

54 · Substituted vide Notf no. 74/2018 -CT dt 31.12.2018

55 · Substituted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019. Before substitution it was "I hereby declare that the Special Economic Zone unit / the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the application covered under this refund claim."

10 · Verification

56 · Subsituted vide Notification no. 33/2019 -CT dt. 18.07.2019

57 · Substituted vide Notf no. 74/2018 -CT dt 31.12.2018

58 · Substituted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019. Before substitution it was "I hereby declare that the Special Economic Zone unit / the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the application covered under this refund claim."

59 · Subsituted vide Notification no. 33/2019 -CT dt. 18.07.2019

17 ·

60 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―Advice‖ wef a date to be notified later

61 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―Advice‖ wef a date to be notified later

62 · Substituted vide Notf no. 31/2019 – CT dt. 28.06.2019 for ―To <Centre> PAO/ Treasury/ RBI/ Bank‖ wef a date to be notified later

7 · Details of Bank Account:

8 · Verification

63 · Substituted vide Notf no. 75/2017 -CT dt 29.12.2017

64 · Inserted vide Notf no. 31/2019 -CT dt 28.06.2019 wef 01.07.2019

65 · Inserted vide Notf no. 31/2019 -CT dt 28.06.2019 wef 01.07.2019 from 1 st day of July, 2019

1 · GSTIN

2 · Name

3 · Address

7 · Verification -

5 · Declaration -

5 · Verification -

66 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

67 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

68 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

14 · Amount of demand created, admitted and disputed

15 · Details of payment of admitted amount and pre-deposit:-

25 · crore each

50 · crore in

69 · Substituted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

70 · Inserted ibid

10 · Amount of demand in dispute, if any -

71 · [See rule 109B]

71 · Inserted vide Notf no. 74/2018 -CT dt 31.12.2018

72 · Substituted vide Notf no. 74/2018 -CT dt 31.12.2018

10 · Place of supply wise details of IGST demand

14 · Details of payment of admitted amount and pre-deposit:

73 · Substituted for "20% of disputed tax " vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

74 · Substituted for "pre-deposit 20% of the disputed admitted tax and cess " vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

75 · Inserted vide Notf no. 03/2019 -CT dt. 29.01.2019 wef 01.02.2019

14 · In case of cross -objections filed by a person other than the Commissioner of State/UT tax/Central tax

15 · Details of payment

17 · Reliefs claimed in memorandum of cross - objections.

6 · Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).

7 · Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).

8 · Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))

10 · Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act

11 · Details of credit availed in terms of Section 142 (11 (c))

12 · Details of goods sent on approval basis six months prior to the appointed day (section 142(12))

76 · Inserted vide Notf no. 39/2018 -CT dt. 04.09.2018

8 · Verification

77 · Inserted vide Notification no. 33/2019 -CT dt. 18.07.2019

78 · Inserted vide Notification no. 33/2019 -CT dt. 18.07.2019

79 · Substituted vide Notf. No. 12/2018 -CT dt. 07.03.2018. Note: Earlier FORMS were notified vide Notf. No. 27/2017 -CT dt. 30.08.2017, and amended vide Notfn. No. 3/2018 -CT dt. 23.01.2018.

80 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

81 · Inserted vide Notf no. 49/2019 -CT dt. 09 . 10.2019

82 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

9 · Verification -

83 · Subsituted vide Notf No. 31/2019 -CT dt. 28.06.2019

84 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

19 ·

18 · Period of stay

85 · Inserted vide Notf no. 60/2018 – CT dt. 30.10.2018

2 · Your application for rectification of the order referred to above has been examined

3 · It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure)

4 · The order referred to above (issued under section 129) requires to be withdrawn

86 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019

87 · Inserted vide Notf no. 60/2018 – CT dt. 30.10.2018

88 · Substituted vide Notf No. 16/2019 -CT dt. 29.03.2019 wef 01.04.2019