The CBIC vide Notification No. 52/2023 Central Tax dated October 26, 2023, has issued Central Goods and Services Tax (Fourth Amendment) Rules, 2023 which interalia amend the FORM GST REG-01.
In FORM GST REG-01, the clause “(xiva) One Person Company” shall inserted in in PART-B, in serial number 2, after clause (xiv).
FORM GST REG-01
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Part –B |
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1. |
Trade Name, if any |
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| 2. | Constitution of Business (Please Select the Appropriate) |
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(i) Proprietorship |
(ii) Partnership | ||||
| (iii) Hindu Undivided Family |
(iv) Private Limited Company |
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(v) Public Limited Company |
(vi) Society/Club/Trust/Association of Persons | ||||
| (vii) Government Department |
(viii) Public Sector Undertaking |
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(ix) Unlimited Company |
(x) Limited Liability Partnership | ||||
| (xi) Local Authority |
(xii) Statutory Body |
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(xiii) Foreign Limited Liability Partnership |
(xiv) Foreign Company Registered (in India) | ||||
| (xiva) One Person Company |
(xv) Others (Please specify) |
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Further, FORM GST REG-08 has been substituted.
The changes will be made effective from October 26, 2023.
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/249702.pdf
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