1.

The Registration certificate can be cancelled by proper officer on his own motion in the following
cases:

(a) a registered person does not conduct any business from the declared place of business.
(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act,
or the rules made thereunder.
(c) a registered person violates the provisions of section 171 of the Act i.e. if rate of GST has been
decreased, benefit should be given to the customer.
(d) violates the provision of rule 10A.
Furnishing of Bank Account Details.
Rule 10A. After a certificate of registration in FORM GST REG-06 has been made available on the
common portal and a Goods and Services Tax Identification Number has been assigned, the registered
person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall
as soon as may be, but not later than forty five days from the date of grant of registration or the date on which
the return required under section 39 is due to be furnished, whichever is earlier, furnish information with
respect to details of bank account, or any other information, as may be required on the common portal in
order to comply with any other provision.
(e) a person paying tax under composition scheme has not furnished statements for 3 consecutive tax periods
(as per section 39/rule 62 a supplier covered in composition scheme is required to file quarterly statement in
form no. CMP 08 upto 18th of next month)

2. Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within
a State or Union territory.
(1) A registered person who has obtained separate registration for multiple places of business in accordance
with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax
credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish
within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A
electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by
the Commissioner:
Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value
of assets held by them at the time of registration.
Explanation.- For the purposes of this sub-rule, it is hereby clarified that the ‘value of assets’ means the value
of the entire assets of the business whether or not input tax credit has been availed thereon.

(2) The newly registered person (transferee) shall, on the common portal, accept the details so furnished by
the registered person (transferor) and, upon such acceptance, the unutilised input tax credit specified in
FORM GST ITC-02A shall be credited to his electronic credit ledger.”

3. Filing of Return by composition dealer Section 39/ Rule 62

Every registered person paying tax u/s 10 i.e. composition dealer shall be required to file a quarterly statement
in form CMP-08 upto 18th from the end of the quarter. The statement is as given below
Form GST CMP - 08

Statement for payment of self-assessed tax

Financial
Year
Quarter
1. GSTIN
 2. (a) Legal name <Auto>
(b) Trade name <Auto>
(c) ARN <Auto> (After filing)

(d) Date of <Auto> (After filing)

filing

3. Summary of self-assessed liability

(net of advances, credit and debit notes and any other adjustment due to amendments etc.)

(Amount in ₹in all tables)

Sr. Description Value Integrated Central State/ UT Cess

No. tax tax tax
1 2 3 4 5 6 7
1. Outward supplies
(including exempt
supplies)
2. Inward supplies attracting
reverse charge including
import of services
3. Tax payable (1+2)
4. Interest payable, if any
5. Tax and interest paid

4. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place : Name of Authorised Signatory

Date: Designation/Status

Instructions:
1. The taxpayer paying tax under the provisions of section 10 of the Central Goods and Services
Tax Act, 2017 or by availing the benefit of notification No. 02/2019– Central Tax (Rate),

dated the 7th March, 2019 [G.S.R. 189(E) dated the 7th March,2019] shall make payment of
 tax on quarterly basis by the due date.
2. Adjustment on account of advances, credit/debit notes or rectifications shall be reported
against the liability.
3. Negative value may be reported as such if such value comes after adjustment.
4. If the total tax payable becomes negative, then the same shall be carried forward to the next
tax period for utilising the same in that tax period.
5. Interest shall be leviable if payment is made after the due date.
6. “Nil” Statement shall be filed if there is no tax liability due during the quarter

Composition dealer shall also be required to file an annual return in GSTR-4 upto 30 th April following the end
of the financial year.
Particulars of GSTR-4 (Annually) shall be as given below:
Table No. 1. GSTIN
Table No. 2. Legal name / Trade name.
Table No. 3. Aggregate Turnover during the preceding financial year.
Table No. 4. Inward supplies including supplies on which tax is to be paid reverse charge.
Table No. 5. Tax on outward supplies made.
Table No. 6. Consolidated statement of advances paid/advance adjustment on account of receipt of supply.
Table No. 7. TDS Credit received (Not covered in syllabus)
Table No. 8. Tax Payable and paid
Table No. 9. Interest, Late fee payable and paid
Table No. 10. Refund claimed from electronic cash ledger
Table No. 11. Debit entries in cash ledger for tax/interest payment.

4. One or more credit/debit notes can be issued for one or more invoices.