(1)
These rules
may be called the Chhattisgarh Goods and Services Tax Rules, 2017. (2)
They shall
be deemed to have come into force with effect from the 22nd June,
2017. (1)
In these
rules, unless the context otherwise requires,- (a)
"Act"
means the Chhattisgarh Goods and Services Tax Act, 2017 (7 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. (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. (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. (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; (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. (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. 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 notified by the Government one per cent. 2 Suppliers making supplies referred to in clause
(b) of paragraph 6 of Schedule II two and a half per cent. 3 Any other supplier eligible for composition levy
under section 10 and the provisions of this Chapter half per cent. (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. (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. (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. (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 duly signed or verified through electronic
verification code 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. (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. (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. (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. (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. (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 State Government on the recommendations of the Council. (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. (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). (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. (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. (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,
or (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. 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. 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; or (c)
violates the
provisions of section 171 of the Act or the rules made thereunder.?; (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 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. (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. (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. (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: (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. (3A) Where a certificate of registration has
not been made available to the applicant on the common portal within a period
of fifteen days from the date of the furnishing of information and particulars
referred to in clause (c) of sub-rule (2) and no notice has been issued under
sub-rule (3) within the said period, the registration shall be deemed to have
been granted and the said certificate of registration, duly signed or verified
through electronic verification code, shall be made available to the registered
person on the common portal."; (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. 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. (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- (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
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".Chhattisgarh
Goods and Services Tax Rules, 2017
In exercise of the powers conferred by section 164 of the State Goods and
Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the
following rules, namely:-