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 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 sub-rule (2) of rule 8.

(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.

(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.

Rule 100 – Assessment in certain cases

1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07.

(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07.

(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploadedelectronically in FORM GST DRC-07.

(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT–17.

(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-

NOTIFICATION NO-05/2021-Union Territory tax(rate), dt. 14-06-2021Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2021-Union Territory Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union TerritoryGoods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Act”), theCentral Government, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, fallingunder the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), as the case may be, as specified in the correspondingentry in column (2), of the Tablebelow, from the so much of the union territory tax leviable thereon under section 7 of the said Act, as in excess
of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:

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NOTIFICATION NO-04/2021-Union Territory tax(rate), dt. 14-06-2021Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2021- Union Territory Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section(1) of section 8, clauses (iv), (v) and (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017(14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the CentralGoods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, on the recommendations of the Council,and on being satisfied that it is necessary in the public interest so to do, hereby makes the following furtheramendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue)No.11/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28thJune, 2017, namely:-

2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f),the following shall be inserted, namely, –

“ Provided that during the period beginning from the 14th June, 2021 and ending with the 30thSeptember, 2021, the union territory tax on service of description as specified in clause (f), shall,irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’.

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 11/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017 waspublished in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June, 2017 and waslast amended by Notification No. 02/2021- Union Territory Tax (Rate), the 2nd June, 2021 vide number G.S.R.379(E), dated the 2nd June, 2021

NOTIFICATION NO-03/2021-Union Territory tax(rate), dt. 02-06-2021Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021- Union Territory Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by section 21 of the Union Territory Goods andServices Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessaryin the public interest so to do, hereby makes the following amendments in the notification of the Government ofIndia, in the Ministry of Finance (Department of Revenue) No.06/2019- Union Territory Tax (Rate), dated the 29thMarch, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numberG.S.R. 265(E), dated the 29thMarch, 2019, namely:-

In the said notification, in the first paragraph,-
(a) for the words “in whose case the liability to”, the words “, who shall” shall be substituted;
(b) for the words “shall arise on the date of issuance of completion certificate for the project, whererequired, by the competent authority or on its first occupation, whichever is earlier”, the words “in atax period not later than the tax period in which the date of issuance of the completion certificate for
the project, where required, by the competent authority, or the date of its first occupation, whichever isearlier, falls” shall be substituted.

2. This notification shall come into force with effect from the 2nd day of June, 2021.

[F. No. 354/53/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 06/2019 – Union Territory Tax (Rate), dated the 29th March, 2019 waspublished in the Gazette of India, Extraordinary, vide number G.S.R. 265(E), dated the 29th March, 2019.

NOTIFICATION NO-02/2021-Union Territory tax(rate), dt. 02-06-2021Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2021- Union Territory Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, subsection (1) of section 8, clauses (iv), (v) and (xxvii) of section 21 of the Union Territory Goods and Services TaxAct, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of theCouncil, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following furtheramendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue)No.11/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28thJune, 2017, namely:-

In the said notification, in the Table, –
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), inthe fourth proviso, in the Explanation, after clause

(ii), the following clause shall be inserted, namely-

“(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developerpromoter for payment of tax on apartments supplied by the landowner-promoter in such project.” ;
(b) in serial number 25,-
(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following itemsand entries shall be inserted, namely

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NOTIFICATION NO-01/2021-Union Territory tax(rate), dt. 02-06-2021Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 01/2021 – Union territory Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods andServices Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act,
2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the followingfurther amendments in the notification of the Government of India in the Ministry of Finance(Department of Revenue),
No.1/2017- Union territory Tax (Rate), dated the 28th June, 2017,published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 710 (E), dated the 28th June, 2017, namely:-

In the said notification, –
(a) in Schedule I – 2.5%,against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;

(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be
inserted, namely-
“(231). Diethylcarbamazine ”.

2. This notification shall come into force on the 2
nd day of June, 2021.

[F. No. 354/53/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 was published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017
and was last amended by notification No. 03/2020-Union territory Tax(Rate), dated the 25th March, 2020, published inthe Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 218(E),dated the 25th March,2020.

NOTIFICATION NO-05/2020-Union Territory tax(rate), dt. 16-10-2020To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 05/2020 – Union Territory Tax (Rate)

New Delhi, the 16th October, 2020

G.S.R. —-(E). – In exercise of the powers conferred by sub-sections (3) and (4) of section 7,sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union TerritoryGoods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on
being satisfied that it is necessary in the public interest so to do, on the recommendations of theCouncil, hereby makes the following further amendments in the notification of the Government ofIndia, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax
(Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i), vide number G.S.R. 703(E), dated the 28thJune, 2017, namely:—

In the said notification, in the Table, after serial number 19B and the entries relating thereto, thefollowing shall be inserted, namely:-

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NOTIFICATION NO-04/2020-Union Territory tax(rate), dt. 30-09-2020Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)

Notification No. 04/2020 – Union Territory Tax (Rate)

New Delhi, the 30th September, 2020

G.S.R. 606(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 7, sub­section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the  (14 of 2017) read with sub-section (5) of section 15 and section 148 of the (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue),   published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely:—

In the said notification, in the Table, –

(i) against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;

(ii) against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;

2. This notification shall come into force with effect from the 1st day of October, 2020.

[F. No.354/123/2020 -T RU]

PRAMOD KUMAR, Director

Note: The principal notification was published in the Gazette of India, Extraordinary, vide  vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by vide number G.S.R. 974(E), dated the 31st December, 201

NOTIFICATION NO-03/2020-Union Territory tax(rate), dt. 25-03-2020Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2020-Union territory Tax (Rate)

New Delhi, the 25th March, 2020

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of
the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5)of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, on the recommendations of the Council, hereby makes the following furtheramendments in the notification of the Government of India in the Ministry of Finance(Department of Revenue), No.1/2017- Union territory Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 710(E), dated the 28th June, 2017, namely:-

In the said notification, –
(a)in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;

(b)in Schedule II – 6%,-
(i) after serial number 75 and the entries relating thereto, the following serial numberand entries shall be inserted, namely :-

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