Section 26 in Andhra Pradesh Goods and Services Tax Rules, 2017

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State of Andhra Pradesh - Section

Section 26 in Andhra Pradesh Goods and Services Tax Rules, 2017

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 (Act No.21 of 2000) or verified by any other mode of signature or verification as notified by the Chief Commissioner in this behalf:Provided that a registered person registered under the provisions of the Companies Act, 2013 (Act No.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 specified under the provisions of the Information Technology Act, 2000 (21 of 2000).Form GST CMP -01[See rule 3(1)]Intimation to pay tax under section 10 (composition levy)(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN/Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person < Selectfrom drop down>
(i) Manufacturers, other than manufacturers of such goods asnotified by the Government
(ii) Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.
6. Financial Year from which composition schemeis opted	2017-18
7. Jurisdiction	Centre	State
8. Declaration -I hereby declare that theaforesaid business shall abide by the conditions and restrictionsspecified for payment of tax under section 10.
9. VerificationI...................................................... hereby solemnly affirmand declare that the information given herein-above is true andcorrect to the best of my knowledge and belief and nothing hasbeen concealed therefrom.
Signature of AuthorisedSignatoryNameDesignation/StatusPlaceDate

Form GST CMP -02[See rule 3 (2) & (3)]Intimation to pay tax under section 10 (composition levy)(For persons registered under the Act)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person < Selectfrom drop down>
(i) Manufacturers, other than manufacturers of such goods asnotified by the Government
(ii) Suppliers making supplies referred to in clause (b) ofparagraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.
6. Financial Year from which composition schemeis opted	2017-18
7. Jurisdiction	Centre	State
8. Declaration -I hereby declare that theaforesaid business shall abide by the conditions and restrictionsspecified for payment of tax under section 10.
9. VerificationI...................................................... hereby solemnly affirmand declare that the information given herein-above is true andcorrect to the best of my knowledge and belief and nothing hasbeen concealed therefrom.
Signature of AuthorisedSignatoryNameDesignation/StatusPlaceDate

Form GST -CMP-03[See rule 3(4)]Intimation of details of stock on date of opting for composition levy(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax undersection 10	(i) Application reference number (ARN)
(ii) Date of filing
6. Jurisdiction	Centre	State

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State of Andhra Pradesh - Section

Section 26 in Andhra Pradesh Goods and Services Tax Rules, 2017

26. Method of authentication.