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GST Notes Complete

it is a full gst notes

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Syed Osama Yusuf
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0% found this document useful (0 votes)
193 views37 pages

GST Notes Complete

it is a full gst notes

Uploaded by

Syed Osama Yusuf
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF or read online on Scribd
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revelucion te GST rwieed rox) "ox ; Doreet ondinect Sreame tor | cio excuse obec Conpmrodteen tox : ; Guilt dove ; CST Pot 20 sin, 294 sie lel ein 3) 3h. db ao Cambiraditn af all, vinlireck “taxes: 3) Brovice uns the » iP Cailry te. implement * GST in J9SY. 4) $e is a destination base ox. 5) Hoot daox slob 26,/, 0, , Shy 2/ , leh, ¢ 20/ 5 tax labs pnb if 184, d halle Gald —» 3 4ax clob ‘ - pnt x ) Dang v | J Thpes c),daxes undey AST i— 7 sa | Gite Stake whoo r “ -s .. aE SAST 7 UTasT ve ihre Unten “Toositeory "Ted! Glade "the, Supply af, gands O* Soules | ae td eyed | . bet ws Called on tibia. abode « However, Wy af quads an serwuiees daa speoll, a at unt scluated within the some ctbode wand not be Abiola | Tider Gate — Srbor Shde ie when © the Jocediten dhe Supplien ond “eon wie bef a at a poy 168 thak Sy eableeel by cerrado GST “un dolt + Destination. an ‘final tov ce ri than Pa ga ped sali pape acing ods bere Probunes af 61ST! — 7 a © OST tame an 18 duly 20/4- a the.” Kelkont jsucammnded My 200U. fuser ds Bune wor the oa eu pales $i fe Astam accepted pout: a ( will “Elangane omplomentedl 1 fout ; be provided. By; al, 5,50,000 ~ £21,000 61,000 —r bude Yor veortumons —y [Hox, an dox giving) ; 4 4 dncludlen sun ifaeen dox Abuelwie - ) x Head of GST Couneil — Unien Finance mucrccter Lwvsumala Sifarwran) tthe rember —> lode trance Minister: + ST day Ja celebroded an 15 Tuy. 6st ‘ond GST, sh 0 nelwark whish dmgement ST. Ly ts digit Advantage «| CS eee a Old Siplem Tae Cost ed — 5,00,000 ’ to. Oxcise eee SE0, 000 —» (For desler), 1, 1. AT 66,000, ©)» UP/; Margin) 6; 16,000 Senn 40.00 657 000 Vik t27/,_32,600" Fo Cammunoy<— 644,000 Sa, Kavvinmert Snemme — 66,000 + 42,600 +r $38,600 New System ak "eee Care mioruaeturtel — 500,000 —¥ i "GST 224 110,000» 0%, habit margin 610,000 Ys we + $0,000 | : For Consumer €~ ~ $80,000 | Wipeckives of GST i| 4 Te vuduce tox vnston anol anmitlens, —» Te unertease wnat > Te uinetoase = Hoven » J Te vemave economic dittwrbarees « Twurnvet > 40 dakh anol above - Seite, —r 20 20 lakh, and above . a Tale Fe for speeink onoo, dike e. Special ups ae 10 Wakh. GST 1 1S cage mr Numbers 2, Eolses [0048] ma etetctasitt HDD benetel senda ummbert (o 4) Lyz ue a, ‘toe Yo al, pai “Ahh {avy Bes Abs z oa Resistay— Toi Constitichtin —» 101 tity Smplemoit —» 1 July 20rt Head—Union Prrance. Vunister Slobs —» 5 ‘sn Crold Sy, Du Ha 4 20 fakh ++ Servites , 3) 10 lakh + Special ‘ Saceptinns — y1 Esoctsibity Out a bata Bay i ode. WL, TE, a 3 ' 4 ATndldiect “Toes 6) SS ve Control Lovell Gtate Level | 4 UW) Addtitnol dutitsa) excise Ut) Stade NAT ce ae di Uy Powhase “Toe _ pt UW) Exeie near om devel under hi) eisai “Tox 2). ted “Taleo thy) Erctocadnment tox 3) me (othor Bron’ the 3 (Wy) Adlibirol duction deed Mi aol textile praduels tv) Snb by (v) Adolititonal duiliés of customs WO “Tres en story | C eid tx gamblag , ec ee (vity Suorehasges Cees... (il) Taxes an (vill) Corto fates Tax. WI Suuhargel and Cesses. _Hsn)_ Cade and She Cade HSN Goole s— 1) Used yor Guords a) & stonds fo Hovtmartbed. Setar aj Nemmne- J) This ds 0 6 digit ede. shut clos vortnud preducts 3 y) “The Hs Cede ewuclains 2 ctectiuns, 39» Chapters; ond 1244 Sub sectituu: 5) Hs. Cade Jb rn so £28 ard @ B20. tax inverted. 6) HSN Cucle oLuvaves the netd tee upload tthe ~ deloils obouct “dhe whith makes the lng of. GST elas ai | “snc Cade:— a. Dp wed, dp é Yar Sowires- 3 a pa Ra king de 3) 6 dit iat pba tim Cade . Gums af GST Mek . Tees! pean ae . pope 1, @ j y y 2 ye ). 2/3 bas will a eurtral will we a devel mombers dlouel members CBC, (tedral Bear a, Frclineet “Tsas a ond Ciutame) Founally Keawn os COC ( Coatral Sr bx ey a YG onkine gst by moF [ minosbey wy Fonte, i: ‘tha wth —ChST ond TGST: >, The vision a) CREC Sate wu 0 madeun ond pra}fessitonal jrdiwet choyo adminisbtectitun « et ay nf srt eae ‘ ; tos tn. nit ok expe eo tdanking unbetnedinnal based pashen and politia prauds i) oy. tnston ond’ Command “Types af Assessment’ Assessment Sy a fase ' © Self Assedimont Assessment of Unniegistered one Pouan / tox payin , * \ and dhe swhwin sileol by him « KA Sada a GSTR-f andl GSTR-2 A; ; Quctusarrol Snworol rd Seapply ; @ Buovisitenal wWesment—z Puawvidional orsessmerf (unde soc ~ 60) Jy urveoked by a. +toxab)) peun cin take he we nat able oe detewmine dhe i— 1) Vole ay dhe 4 3) She ‘ox vote, dapoliea, ohn aul sepa © Regu tests dor pravisitonal assessment will be | given un usdtthe dm dhe ass alticot anol Me inal hide Sal Le de within 6 . Und prt 64 — Biopo fi "gue | hor dhe season de believe te eet nada ele ad bedi, "fat: “Tak hewitt Souskiny assesment — Ngai : jeg tH CI aioe (ond tether a aie ony diseropanctes un @ sb Best Tudgensent Assessnnercl — ’ eRe, Puck AD Assessment a nan {lou oy the When & ve ae poison not queries sekwor even after puceivins dhe racbite, ‘quies “the dox than the afhice Anbili Saree sutwun - fut - 8 eet “eile jpila, da eletoin a tiable tn do Ae © 2 ae / tanoolled bck was ep ts the. ol oi Yh Pe ariclon ; ‘hid 0 a ape oe po Se HY trou we a J Conept i Geodi J cemides an _ GST ' il Gran (see ae) — "Crmmale"’ means every kind 4 maueable thor than manty and securities’ ick i ockionable claima, grausing © 1 Grass ings. tttachtd de be i dontl. i whith axe, yuna to be sweud kjou supply an undey a Contact a supply j Seite (see 2(102)) ‘a t Recency ta ane alter) af GST. fet ne a pa weoney's andl but unoluder the §. antl doth, we ort ub pris ect daha 3d fxatinglt 12A pousn | tn be oa | Spee Ano uo =I Bonk tannat Chose Gust os dk rat prasad ony Kinda} “dove te the peers ansaction of retney aiy and the hank will 0 Gist kn wr ate an, sk hat prawtdledl a sepuibe - Money (see 2(a6)) undey GST act 201 bic mane iholudes 5 ) Froserin Cowneney NSO yy, amples af Aetitenable Actionable Claim — mr D Ulrimg fort ovorenn. (due but nats paid) af send 2) Ri +m Claim Buovidlend Fund. . 3) Letter Aidket , Getting and eee Veber tn wm * the ppc arte Sale, 5) Cortiact pe cthe optiton to aigrsh 2 Jad, 6) Sp Jo a un & penn alerol Jurel D Dividend wr Sores: 8) Snewionce. repr / Usim . 9) Shove tn pardrmiship Pimpereta We) Rife wurde a Leonse ») Right do Sue re TC ae pure. y) Coupons and Veoushers: dade - 5)09/2029 _Chophu- 8 Dee. Prove of Busines ¢, Vase a Plaoe af supply Aecaroling ta! Sea 2(47), “Bune ers a Os mera the mer ee apecifed 0 thant pine raat stlnd un Phe: le agente poh bawks “af dee Doce op Supply ad under GST % at athe paws af GST veuele oxcund uk. & clo} ines whether ‘the diansachan vill be Caurded 03 Sta — state Ot Srben — Stoke ond ccc abh ee warcReus "Kinal. of > ST val be Sevitol | Delt Cfoojzo2e hapten — 16 “ar % Input Tox Cova Anput Coedit means oct the time & fox tr eudpect,, you (Can veduce e Cod Lisbility by the amount of, tor i hove. olne pail con sinus ond » balanee Qmaunt. for gain the “benefit Eye you hove te be o part Uromel af. distribution oy Tow Crbalch Jrutilued fn a 200, 000] 300,000—| 3sp,0 00 | 20,000 30,000 35,000 ; 220,000 | 330,000 /3as,000 tt «=O 20,000 | 30,000 Gast mil 20,000 | 10,000 | 5,000 —Elipbillin fon gelttiy —7¢ on ° lox at ites Oe “in . inwotee . # af ct GST tx eo Thoxe shawl be achat benper af gant Arol Serie - at su a Custamese you tonnat take the it a te ; e GST an such gees 4 J cenuioes has been 7 actually pose { thie gaverment by the: previteud ia Tey a al fg sonidos. ben okt whe lance "Tox p ayer houe +e pile the GST sitlwin ‘ . Such inputs hoe not been used {ior an exempt Supply nee e The Final Cilstomen a, , and sewiee tame muse pd the GST amount’ —— — bai LWbe- Pssweridecl with fant 8 probhaler Example 2 mu purchaseck al an es ven le TED In bocaks of Ma — Purchases Fle On: aes, Le “To Piyaite mle» Cor. ria a) ? Sn books af Shyarn — Debtor ne De. a “Te cfales wie Cn- i= Chapte m8 Note: — 3 _ REVERSE CHARGE MECHANISM te sO GST, Act Rov Acearolirg +t see 2(98) a, : bility : ; Cheoge meas thei “d ae mt Revestee tax. by, the “soot pivict of, sige “ aa ake 3(3) S a dnattad af +the suppliex te a tes Se Stu) purchaser * ¢ = See 3a(s) Gra veveyse Ch mochousm Hie wocei ven becomes Liable “fh pe chasege fax phen thee Time oe Change bility él vuotiesedt . q e ° Gn ose elthen Js a Reverse Choxge mechanam opplicable) gaads 4h 3 Sectians Reloted de Rem:—! dotes | cS Sec 3(3) > 2) che lo = 4{u) Tibia Gate siantacttons: 3 the ob sl) 3 dhe ¥ Se 5(3) dete | 5(u) Triten Stote shrauactions . l 5(S) : exeunnpl E) eDuning Rem the pete clacs rat got Fat a ot ledp Eomple — MA — Unido li hie qi Sa = tps ell alll | , a te sd Phas 4 veable9 Nett:— In such Case the portehaaest us Jinble ta pay dhe CST amen amount dbuctly +0 the qavwuument seether than peging ta the Seller - ake 9(2) » Reloted +o notified ist by gat (ads) Se 3lu) ) Keloteol +a cornegictented peuon See 3(s-) > Related do @-dammerte "ime af cSuipply wurden ROM 3— Sn eose Rey) the Afme fan gad do the eovctiest ae heey 3 dotes ;- ate olacbe iy 3 she dellecing ie at ds pm dlode a, ey an dnvei abppibiok by ei 4 t Exornple — Tnyoire late — 31% aber 20% psc = a Sep: _? nat passthle da determine oe a the. dats) he eo be veansidened Time eof Supply un “age wf Serwices s- a Gn ase’ & Overbe oh ange dhe iat é Supply Ahall ‘ the @ mits ) the declan 8 * dates @ ) 7 5 ) the alate oo, Pa mont a athe date ioe ae 60 dou 4s pom | the date a Asse urmelee. ye dhe Supply, (od ut nat mt the cme the time %. “fhe pply Shall be? the date a. books 4 7 ( f ‘ me wi ap nee + a ub v prt tn ee | Rem. Sn Soe, | ot ne is of. ae ds Ashlea | py GSTS ae Gad |_ ei i ries “STibacea enies feasnatt nia ee ah A ie Ln SUK Yorn: hab letocsiete 3 ek SUK we SUK wou pe Comomans {eon Supp ly ie o/ | 4 ilk yann fellaisig Raw Coton — peut fay sil J S — ‘ pe Lair pply a) totter State Gout, Union Lather dade a cto nyt OU butan Yo calling Yor kwcal Gutharuby od ert ‘ in Ue. >)Usgol vehteles setze0l Cotttal Guo, , Stade Any Hog utsned anol canis ry Coot. UT at a pane TEY ald and used dacol aud i ote af wore and ee ’ Cason fan col slip a list 1 SEMUTALA a ae Supp ater a mes eee se by gah ene (6cTR able A dane (a) a haa 4 ; nat pod. GsT@ 12.) St be pet af Slane pant re ig tered i « toned CHAO ead“ owin ; ec a goad b Pyrat sy hte HS en act ty ay moe op se taxable doodtoy. oe on cig = yal GST Be node Foun, ei (osual deunble se dn An individual fg bas ly adacale 0 dium 4 ay Sayyid St pplaed be Cerio Guat; rn Mace Gaunt / uncon Goo Goverment by wi cy i taco ee a) Iwuviewable i : i, progr ey CUCU “i wm oO bedy wa bedy ax the brdy Cmperalt es S)Sewides supplied by An Jnaunanee, pounn an Winer gerd aed Qn wnbu- 2 oy oe lneated vin tre 2 unger banal . dey sa eee Saeed Carnmittee, ‘eee belucbedl by ROT.» Saas [Peco Pk tae fq. ga - A i | NBFO , Jocaded dn | ee AACN Moy oh “tte Doite + 13-09-22 E wa td by A dincctor ( ay a eve) of Cyeda a dw neko a, oeah eeampasy bb pbs @ Wil sorted @® Non- GST to te cial coxparode- ae inna @ Exempt ¢ Zone Hoted Supplies mau zone . ALL - ated Sup Such — Mil ated This dupe percent (0, }ITe Conne Ex— Salt, eo w | Ex- Aleaha Petal * Carte Doite+J3-09-22 —_Chaptex— 10 NST, Exemption _undext GST J Sa =n 3 Seatian— tt c wo Zerm toceol Supply. i te © Nil veateel supply, “Tp a ile ® Non- GST Supply exernptt oH Supply, ar @ Exemat a ¢ yet Supply Zorn voted Supply — RS oe Supplies may cversees ond ce Apecial ecanamic pbee zone. ALL fll urdex dhe © eee ee in the — vratedl supply. Ite Can be Chained fort jae Such ee onc Sseruniaes: Mil xabed supply — This ype ah, Aupply atboacts a. GST of Zoue powent (0/1), - _ Lie Cannot be Uaime Jor dveh supplies sant &- Salt, Tago, Gowina, de an Non- HST ae ps peated. in Supplies whieh ca rot come urdex dhe tape bla tov of ST but otc, ctoxed athor than ST. TE ak tame ses el co) Reba and” Ss praducts, electricity duty, es ed el Exomgt Supply i "oe Leppl re ee ters whieh ate used dor naa puvepses Since , thoy oe base serials volley his cxernpted fiom Gist at all, Ex— Bread, Gesh pus , milk, awed pas ee ge Date - 14/03/2022 useol Cyst Rates bast A . lar eh usw) Sowtees (Sac) at ell, Gromds [HS i) O/. > MLK, e944, cut [rit packed), Lassi (raat vet packed) “panes (net packed), nodurral 1 watgae hone ( nat poked, l) » pth vegetables aral . graith, etc, 25/2 Domestic. 2.76, farkeol ~fevcel promolucts ©) fot babies , edible. coil , Caged, dipliees » 1 ihe coffee » life Aavings hugs, 2) 12) > Butter, Guhee { facked)', Packed Coeanut : tanker (Raoked) , packed uth juice, mabile phones ¥ Computers ett - 4) 10/9 Soap, hain ail, touthgastes , Capital ss ieee 1, ete: 2) 5/f STow mpertatern Aosices » Buin medio od 3) 12 ae 2 stotion © ds Taxa >» Koil Sansparcen (ton | ns and. dartiinon , Canchurction j buileting sf a Aole purpose pete: Ss u) 1a/. 2 Rectiauntr with Liquor Linense ji D An Home. nan, persanal clon, en dain, 2) hn t d A Unswunes, seruices , anit 4) Powe vey 100 supres, He 5) 28/9 Croimbling , datheruy evertdvabikes\TAL, 2 AO chy a , voakert porcks, 3nc raed aneusemertts, pork , ee - aA a) Ax 3) An a pou » add | d 4 foo lean ER, aa Taxable Person Unden GST i The term Fetdmn has been defined unglex! » See 2(43) of the GST Reb) as follmuaei\ 6 DAN Sndiviolual , 2) Pn “Hindu Unelivialead — (HoF), . DA Campar : y) Porknouship fiom, “ P 0" ts od truant) f Bor (tery of: cay Conpertadive Cloetety : . s)h lncal uly. g) Axtifictal Judicial fumn. ° 9 Jncarporattd tinder the ews a m4 auctatde Snolia . Ex—_Federal at? [> Seecadialae Aduorctages of OST + Dina ee Reducee the, number a < Srditect tores . © Geer ' and e Remooues Cascading of oct we oe Puiees will Come lawn. oe ve Reduces the Cmet to wagistoned uniexmudiang, med Hike — whalesellor, setailex o Sno ° Unilarurn tox system -thyeughiout the a os e Ease co olaiing business - ¢ Bowst the preduuctvity aL agi a ma - “Transparent and Coovoaption spore tox an: Rag Fiekinn. - | + Regula he wigan ate ik ary dndustyutes vshitdh work | ny sin"a ctrealt vel ee . Easy planet |sentt Gnade } Sires oO Hs as She Cmdos . > eo wall woke posible the ctorcchion : chetween biden ta be eplit . we hut omupetnidg andes d se Se Gist will ols help dm build a te i etn epee te, lenictrehinn Disadvaritnges ef GST torts . © Gnerendses casts ee, draint a petierrrel and updlocting Satware dueVte now Software pivichase . ° Higher tax kuwedlen of SmEe (Small anol meyurilianie, tv eduum erdexprines). 0 Inenente burcen a Compliance — Comporiia secon howe te man, i t GST wegidered un ul dhe tates they qpeiote thedi businewes ins This Leools AD on Unnecedrouy burden (share | Gn & all businesses yor decliaus paperucexk adminis | PAacessed Anal Komplianee- if . Alter GST, garment ad relatres have became mang expensive - id eNa GST charged Gn pebieleum precduets, Lice, they atioet VAT ¢ Certial eise Oct) ios 6 GST dacon @nline taxation tystem — 3 As small Campanies. ane nat well — verseal titon with evelvthg acluancld techruclagias ancl | Solutions. a4 cans ke challerging “for mand bupirvenges of aclopt a OST Churekure: "GST waa f vin the reiblle "t the financial yeor , thats why x fod SE hasid on agus to the meso GET Auction , yh) Due GST Registroduor y » Be PRY Regictiaditen ? 2 rv d. ‘Rosivtereal dealon. . 3) Ardhw Lg. Tax Coblecttton raph). 3° Connat take the bendit of TTC © y) Proldres When &é OST ST Repibindtan "ais Monae us manda [nelay ? a! 6) Pddng Ud) Agar taate ctuunven —* GCuowds — (Yor /2or) + eee ee » Bark ty Sctoutote craole Gn) dp you one coking beneLi Rem. ; ahs lv) None vesidert toxoble sneltviduals. 8) Dig (v) ALL e-Commoee epetocbarts « Wi) Cosval toxable person ) whe Ja not hawt” el ed op a Pitin where he val dio riche’ othe oie aia gents ont 2 _Peempted ipkn® dtivwstalel dimes - 4 Mi) An aia ap a pureipal, supplier . wii) ae deducteor » (10,/ skeen dincanne) Ly Tae Oledwelon, od Source 1 Th) i tequiatd. Jot, TD3.declueteor. ; gE OST, Faymment shuuld he dane upta 20! e upra 207 of Cnr. ae Ao, HE OF Garis, ite zoo cs, than “GIST will be pail quascerdy "(3 fi). Da eumertls x Required fan G8 Tal hratian i) B PAW Col wf, the lusinoss- D Pay Carl a) the applicarct ° 3) Rachan Cand (any iol prea with prada 9 naph ), ely) Roldwess prea cof, the applicant * 3 CerdiLinate QL dnewrparatiion [ivecdea9 4 6) Adduess prmof af business: OL) + P 4 b oL) + 2) Bank acceutt dstademork a4 Canceled cheque 8) Digital Sigachane Certificate « ) g . “Types of SST Registration a D Noverrwl. st Tornoe ; Step 5ic =e Noxmal nericlercts ef Sricia dlou.ng bade - ing eThueshold ini —2pplies 4 « Ne dlepas.tt Suegpcdeeol ‘ > Compoution GST Tox poet — x e Oeprosit @ slot xoke —* geot omeutt: 8 ep 5: ( e Connect -toke the benglit ap Ite. i 5 fava Gist walle foun 7 5 Sinee the ploce Supp Smieel taxable peuan’ Ws Ak xed, Be we ds aa to diepusit an ompurt se cktep 6: The “ily Ahquld vty athe active v4 het, peuittl (3 maerthi) 3) Non susident GST Trevbale Pesson— chme ob vensual ctorxolle fouwn; the only difjouee Shep ssa suhidertial stetus. Slaps te Camplele G67 Ryisbinbion et Bhp 1? Visit: the ne Fa = (ep = Click on the | cet Pits Hink whith fan Be ound under athe ' Yarpayou Br Select | Weu Raspiaiackinn’ Step 4 2 Fi ua the vequived detoils such ou the uppe m) petsans , lecation, entity neue , PAV number e busine , emacl fol ond Phane Number. (Lik cn Proceed)” Step §* Gin che mek next page , enter the OTF | tat wos Sent date evotl Ip and wobule number Jin the respecte baxes. ytd | Then, click on “Puaceed *. et > You will be shawn tho Tempore port — Waumbon (TRV) oa the sesteon. | Make a nate UY te TRV: lipounee Step + 7 VRE che GIST Porctol ee andl Clerk tn eee unoler ‘Tax — oe Sep 8? Sebect ' Tenpasadey Releneree Munber ' Enter the TRV tnd Capteha detail. ee Sk Chick wn ‘Pucocced |, Sep 102 Yay will secede an OTP an your email sl oral suegisbesed mabe rumber Entex cthe OTP on the next page ancl CLicle an 7 “Beoeeed: pe di: The stots of yout applicator “wilt be available on the newb Page. dn the vtight stole , thee will be an. edit’ Lown , Clitk wn uk, Step 12 > Thow will be 10 deettons on the next pages Au che solevant details cua be filled ond the ne dlarwmond, Sep 1H ¢ must be subrottecl- The : O uA decunenty thet’ nut be me owe App montitertcl below 2— he nun Phategraphs :, busrress adlolass yee primal, Bank details Auch a4 OCC our nundhex an honk’ name, bank bxanch , ond LFSC thdo. Prince dhe ile ooo," The written a Step 132 visit the ‘Vesuliecdion’ ga ; Chock the’ declorotta, : re is a Hu applicacion i i the Sa i tec tee) “he tade will “be dent da cthe steal * by e- sign meth ‘ihe ap oi - pn. gent to dhe mobile rurmbex inked cor sh Page. the Aodhan Cand + # On CSL eoompantes wl “ihe the Opplrestian must be aubrru eol hy yf \tading | the the ‘Otgdal Sum ative Coxtifinate!: jStep 14: (bnee Campleteot , OO SUCOHs, mey Will ke shown on the sespon. oie, a Appliccckion Relostonce. Number ( pR ry) wil ke vert +m tHe i mebily ruber ord emagh “tol! « | Step 15 Yau Can Check the Aceditus af. the ARW an the G8sT focal . Ames | ° Deernecl Reg tctiation —° re ~ Deemed f d tration Ti rets ubjected te 2-0 ch eerditien thet the applic ition an ove = put botian or che GST number has ig ye been pHouioled wt yejectedl within dhe ke 0 Sag ao { wnder” See 28 (40) of by Soy, 0 esd { FoRm Cancellation a}. Regististiten = ‘ eaneet oe: Corelle i “4 a pope “— decidir 8 braper ven — LPoRM GST REG - 16] a eg i FoRM Tox poyon th nat eater busuness dam ee che declaneol [pe business diam eTssue the dnvaiee without actuol Aupply of Concell tomole Or SOWIE. Y L (tart AN a When o Voilotes the onl — penpetiring provisions (root paiy og ton the benefit of ITe 4a Uustemou, ) i gy a a ae eee “6 The business hos been ah pe te bualnos hat leon Thora foreal a a aT un the wontituttian oy dho business a bee Daivate ddd. Campary ee tharged ee public Hd. ¢ | Revovedtiion af Concelletian af Registration — | [FORM GST REG ~— 24] Ary seg istered peramn wha vepatraditen Ub Coneelled by the proper afhicen on Ca | cleetdton » May apply ean fpr Carvellation a segiatiadttyn do Such wb frees : Cl GusT REGH2L has $0 be subnutted dectuanieally within 0 pecipal of 30 Sp fom ser the cate eof ean cider a Coneelletican Isher othe prager aficen Jb sealtified that thow fd jexenk sountodiion, he cut ne Fora G.ST_REG— dL 2

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