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Registration Rules: EximGuru.com



CHAPTER---
REGISTRATION

1. Application for registration

(1) Every person (other than a non-resident taxable person, a person required to deduct
tax at source under section 51, a person required to collect tax at source under section 52 and
a person supplying online information and data base access or retrieval services from a place
outside India to a non-taxable online recipient referred to in section 14 of the Integrated
Goods and Services Tax Act ) who is liable to be registered under sub-section (1) of section
25 and every person seeking registration under sub-section (3) of section 25 (hereinafter
referred to in this Chapter as “the applicant”) shall, before applying for registration, declare
his Permanent Account Number (PAN), mobile number, e-mail address, State or Union
territory in Part A of FORM GST REG-01 on the Common Portal, either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special
Economic Zone developer shall make a separate application for registration as a business
vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a separate
application for registration as such Input Service Distributor.
(2) (a) The PAN shall be validated online by the Common Portal from the database
maintained by the Central Board of Direct Taxes constituted under the Central Boards
of Revenue Act, 1963 (54 of 1963);
(b) The mobile number declared under sub-rule (1) shall be verified through a
one-time password sent to the said mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a
separate one-time password sent to the said e-mail address.
(3) On successful verification of the PAN, mobile number and e-mail address, a
temporary reference number shall be generated and communicated to the applicant on the
said mobile number and e-mail address.
(4) Using the reference number generated under sub-rule (3), the applicant shall
electronically submit an application in Part B of FORM GST REG-01, duly signed or
verified through electronic verification code (EVC), along with documents specified in the
said Form at the Common Portal, either directly or through a Facilitation Centre notified by
the Commissioner.
(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued
electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a
temporary reference number by the Common Portal for making advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-rule (5)
shall be issued electronically only after the said deposit.

2. Verification of the application and approval


(1) The application shall be forwarded to the proper officer who shall examine the
application and the accompanying documents and if the same are found to be in order,
approve the grant of registration to the applicant within three working days from the date of
submission of application.
(2) Where the application submitted under rule 1 is found to be deficient, either in terms
of any information or any document required to be furnished under the said rule, or where the
proper officer requires any clarification with regard to any information provided in the
application or documents furnished therewith, he may issue a notice to the applicant
electronically in FORM GST REG-03 within three working days from the date of
submission of application and the applicant shall furnish such clarification, information or
documents electronically, in FORM GST REG-04, within seven working days from the date
of receipt of such notice .
Explanation.- The clarification includes modification or correction of particulars declared in
the application for registration, other than PAN, State, mobile number and e-mail address
declared in Part A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents
furnished by the applicant, he may approve the grant of registration to the applicant within
seven working days from the date of receipt of such clarification or information or
documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under
sub-rule (2) within the prescribed period or where the proper officer is not satisfied with the
clarification, information or documents furnished, he shall, for reasons to be recorded in
writing, reject such application and inform the applicant electronically in FORM GST REG-
05.
(5) If the proper officer fails to take any action -
(a) within three working days from the date of submission of application, or
(b) within seven working days from the date of receipt of clarification,
information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.


3. Issue of registration certificate


(1) Subject to the provisions of sub-section (12) of section 25, where the application for
grant of registration has been approved under rule 2, a certificate of registration in FORM
GST REG-06 showing the principal place of business and additional place(s) of business
shall be made available to the applicant on the Common Portal and a Goods and Services Tax
Identification Number (hereinafter in these rules referred to as “GSTIN”) shall be assigned to
him in the following format:
(a) two characters for the State code;
(b) ten characters for the PAN or the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.

(2) The registration shall be effective from the date on which the person becomes liable to
registration where the application for registration has been submitted within thirty days from
such date.
(3) Where an application for registration has been submitted by the applicant after thirty
days from the date of his becoming liable to registration, the effective date of registration
shall be the date of grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of
rule 2.
(4) Every certificate of registration shall be digitally signed by the proper officer under the
Act.
(5) Where the registration has been granted under sub-rule (5) of rule 2, the applicant shall be
communicated the registration number, and the certificate of registration under sub-rule (1),
duly signed, shall be made available to him on the Common Portal within three days after
expiry of the period specified in sub-rule (5) of rule 2.


4. Separate registration for multiple business verticals within a State or a Union territory


(1) Any person having multiple business verticals within a State or a Union territory,
requiring a separate registration for any of its business verticals under sub-section (2) of
section 25 shall be granted separate registration in respect of each of the verticals subject to
the following conditions:
(a) Such person has more than one business vertical as defined in clause (18) of
section 2 ;
(b) No business vertical of a taxable person shall be granted registration to pay tax
under section 10 if any one of the other business verticals of the same person is
paying tax under section 9.
Explanation.- Where any business vertical of a registered person that has been granted
a separate registration becomes ineligible to pay tax under section 10, all other
business verticals of the said person shall become ineligible to pay tax under the said
section.
(c) All separately registered business verticals of such person shall pay tax under
the Act on supply of goods or services or both made to another registered business
vertical of such person and issue a tax invoice for such supply.
(2) A registered person eligible to obtain separate registration for business verticals may
submit a separate application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 2 and rule 3 relating to verification and grant of registration
shall, mutatis mutandis, apply to an application submitted under this rule.


5. Grant of registration to persons required to deduct tax at source or to collect tax at source


(1) Any person required to deduct tax in accordance with the provisions of section 51 or a
person required to collect tax at source in accordance with the provisions of section 52 shall
electronically submit an application, duly signed or verified through EVC, in FORM GST  REG-07 for grant of registration through the Common Portal, either directly or from a
Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate
of registration in FORM GST REG-06 within three working days from the date of
submission of application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06
has been issued is no longer liable to deduct tax at source under section 51 or collect tax at
source under section 52, the said officer may cancel the registration issued under sub-rule (2)
and such cancellation shall be communicated to the said person electronically in FORM
GST REG-08:
Provided that the proper officer shall follow the procedure prescribed in rule 14 for
cancellation of registration.


6. Grant of registration to non-resident taxable person


(1) A non-resident taxable person shall electronically submit an application, along with a
self-attested copy of his valid passport, for registration, duly signed or verified through EVC,
in FORM GST REG-09, at least five days prior to the commencement of business at the
Common Portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India, the
application for registration shall be submitted along with its tax identification number or
unique number on the basis of which the entity is identified by the Government of that
country or its PAN, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a
temporary reference number by the Common Portal for making an advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of
rule 1 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall,
mutatis mutandis, apply to an application submitted under this rule.
Explanation. – The application for registration made by a non-resident taxable person shall be
signed by his authorized signatory who shall be a person resident in India having a valid
PAN.


7. Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient


(1) Any person supplying online information and data base access or retrieval services
from a place outside India to a non-taxable online recipient shall electronically submit an
application for registration, duly signed or verified through EVC, in FORM GST REG-10,
at the Common Portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST
REG-06, subject to such conditions and restrictions and by such officer as may be notified by
the Central Government on the recommendations of the Council.

8. Extension in period of operation by casual taxable person and non-resident taxable person


(1) Where a registered casual taxable person or a non-resident taxable person intends to
extend the period of registration indicated in his application of registration, an application in
FORM GST REG-11 shall be submitted electronically through the Common Portal, either
directly or through a Facilitation Centre notified by the Commissioner, by such person before
the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the
amount specified in sub-section (2) of section 27.


9. Suo moto registration


(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings
under the Act, the proper officer finds that a person liable to registration under the Act has
failed to apply for such registration, such officer may register the said person on a temporary
basis and issue an order in FORM GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of order
granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1)
shall, within thirty days from the date of the grant of such registration, submit an application
for registration in the form and manner provided in rule 1 or rule 5 unless the said person has
filed an appeal against the grant of temporary registration, in which case the application for
registration shall be submitted within thirty days from the date of issuance of order
upholding the liability to registration by the Appellate Authority.
(4) The provisions of rule 2 and rule 3 relating to verification and issue of certificate of
registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3).
(5) The GSTIN assigned pursuant to verification under sub-rule (4) shall be effective
from the date of order granting registration under sub-rule (1).


10. Assignment of Unique Identity Number to certain special entities


(1) Every person required to be granted a Unique Identity Number (UIN) in accordance with
the provisions of sub-section (9) of section 25 may submit an application electronically in
FORM GST REG-13, duly signed or verified through EVC, in the manner specified in rule
1 at the Common Portal, either directly or through a Facilitation Centre notified by the Board
or Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or
after filling up the said form, assign a Unique Identity Number to the said person and issue a
certificate in FORM GST REG-06 within three working days from the date of submission of
application.


11. Display of registration certificate and GSTIN on the name board


(1) Every registered person shall display his certificate of registration in a prominent
location at his principal place of business and at every additional place or places of business.
(2) Every registered person shall display his GSTIN on the name board exhibited at the
entry of his principal place of business and at every additional place or places of business.

12. 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 UIN in FORM GST-REG-13 either at the time of obtaining
registration or UIN or as amended from time to time, the registered person shall, within
fifteen days of such change, submit an application, duly signed or verified through EVC,
electronically in FORM GST REG-14, along with documents relating to such change at the
Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) (a) Where the change relates to-
(i) legal name of business;
(ii) address of the principal place of business or any additional place 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 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 fifteen working days from the date of
receipt of 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 occurrence of the event
warranting 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
these rules on the same PAN.
(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:
Provided that any change in the mobile number or e-mail address of the authorised signatory
submitted under rule 1, as amended from time to time, shall be carried out only after online
verification through the Common Portal in the manner provided under the said rule.
(d) Where a change in the constitution of any business results in change of PAN of a
registered person, the said person shall apply for fresh registration in FORM GST REG-01.
(3) Where the proper officer is of the opinion that the amendment sought under clause (a)
of sub-rule (2) is either not warranted or the documents furnished therewith are incomplete
or incorrect, he may, within fifteen working days from the date of 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 seven working days of the service of the said notice, as to why
the application submitted under sub-rule (1) shall not be rejected.
(4) The registered person shall furnish a reply to the notice to show cause, issued under subrule
3, in FORM GST REG-04 within seven working days from the date of the service of
the said notice.
(5) Where the reply furnished under sub-rule (4) is found to be not satisfactory or where no
reply is furnished in response to the notice issued under sub-rule (3) within the period prescribed in sub-rule (4), the proper officer shall reject the application submitted under subrule
(1) and pass an order in FORM GST REG -05.
(6) If the proper officer fails to take any action-
(a) within fifteen working days from the date of submission of application, or
(b) within seven working days from the date of receipt of reply to the notice to show
cause under sub-rule (4),
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.


13. Application for cancellation of registration

 
A registered person, other than a person to whom a registration has been granted under rule 5
or a person to whom a Unique Identity Number has been granted under rule 10 , seeking
cancellation of his registration under sub-section (1) of section 29 shall electronically submit
an application in FORM GST REG-16, including therein the details of inputs held in stock
or inputs contained in semi-finished or finished goods held in stock and of capital goods held
in stock on the date from which cancellation of registration is sought, liability thereon, details
of the payment, if any, made against such liability and may furnish, along with the
application, relevant documents in support thereof at the Common Portal within thirty days of
occurrence of the event warranting cancellation, either directly or through a Facilitation
Centre notified by the Commissioner:
Provided that no application for cancellation of registration shall be considered in case of a
taxable person, who has registered voluntarily, before the expiry of a period of one year from
the effective date of registration.


14. Registration to be cancelled in certain cases


The registration granted to a person is liable to be cancelled if the said person—
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of
this Act, or the rules made thereunder.


15. Cancellation of registration


(1) Where the proper officer has reasons to believe that the registration of a person is liable to
be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-
17, requiring him to show cause within seven working days from the date of service of such
notice as to why his registration should not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM
REG–18 within the period prescribed in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is no
longer liable to be registered or his registration is liable to be cancelled, the proper officer
shall issue an order in FORM GST REG-19, within thirty days from the date of application
submitted under sub-rule (1) of rule 13 or, as the case may be, the date of reply to the show
cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing to pay arrears of any tax, interest
or penalty including the amount liable to be paid under sub-section(5) of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer
shall drop the proceedings and pass an order in FORM GST REG –20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a
deceased proprietor, as if the application had been submitted by the proprietor himself.


16. Revocation of cancellation of registration


(1) A registered person, whose registration is cancelled by the proper officer on his own
motion, may submit an application for revocation of cancellation of registration, in FORM
GST REG-21, to such proper officer, within thirty days from the date of service of the order
of cancellation of registration at the Common Portal, either directly or through a Facilitation
Centre notified by the Commissioner:
Provided that no application for revocation shall be filed if the registration has been cancelled
for the failure of the registered person to furnish returns, unless such returns are furnished and
any amount due as tax, in terms of such returns has been paid along with any amount payable
towards interest, penalty and late fee payable in respect of the said returns.
(2)(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there
are sufficient grounds for revocation of cancellation of registration, he shall revoke the
cancellation of registration by an order in FORM GST REG-22 within thirty days from the
date of receipt of the application and communicate the same to the applicant.
(b) The proper officer may, for reasons to be recorded in writing, under circumstances
other than those specified in clause (a), by an order in FORM GST REG-05, reject the
application for revocation of cancellation of registration and communicate the same to the
applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule
(2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why
the application submitted for revocation under sub-rule (1) should not be rejected and the
applicant shall furnish the reply within seven working days from the date of the service of
notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper
officer shall proceed to dispose of the application in the manner specified in sub-rule (2)
within thirty days from the date of receipt of such information or clarification from the
applicant.


17. Migration of persons registered under the existing law


(1) (a) Every person, other than a person deducting tax at source or an Input Service
Distributor, registered under an existing law and having a PAN issued under the Income-tax
Act, 1961 (Act 43 of 1961) shall enrol on the Common Portal by validating his e-mail
address and mobile number, either directly or through a Facilitation Centre notified by the
Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a
provisional basis and a certificate of registration in FORM GST REG-25, incorporating the
GSTIN therein, shall be made available to him on the Common Portal:

Provided that a taxable person who has been granted multiple registrations under the existing
law on the basis of a single PAN shall be granted only one provisional registration under the
Act:
Provided further that a person having centralized registration under Chapter V of the Finance
Act, 1994 shall be granted only one provisional registration in the State or Union territory in
which he is registered under the existing law. (CGST Rules only)
(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall
submit an application electronically in FORM GST REG–26 , duly signed or verified
through EVC, along with the information and documents specified in the said application, on
the Common Portal either directly or through a Facilitation Centre notified by the
Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months
or within such further period as may be extended by in this behalf.
(c) If the information and the particulars furnished in the application are found, by the
proper officer, to be correct and complete, a certificate of registration in FORM GST REG-
06 shall be made available to the registered person electronically on the Common Portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall, after serving a
notice to show cause in FORM GST REG-27 and after affording the person concerned a
reasonable opportunity of being heard, cancel the provisional registration granted under subrule
(1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be vacated by
issuing an order in FORM GST REG- 20 , if it is found, after affording the person an
opportunity of being heard, that no such cause exists for which the notice was issued.
(4) Every person registered under any of the existing laws, who is not liable to be
registered under the Act may, within thirty days from the appointed day, at his option, submit
an application electronically in FORM GST REG-29 at the Common Portal for cancellation
of the registration granted to him and the proper officer shall, after conducting such enquiry
as deemed fit, cancel the said registration.


18. Physical verification of business premises in certain cases


Where the proper officer is satisfied that the physical verification of the place of business of a
registered person is required after grant of registration, he may get such verification done and
the verification report along with other documents, including photographs, shall be uploaded
in FORM GST REG-30 on the Common Portal within fifteen working days following the
date of such verification.


19. 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
these rules shall be so submitted electronically with digital signature certificate or through esignature
as specified under the Information Technology Act, 2000 (21 of 2000) or verified
through aadhaar based electronic verification code or through any other mode of signature or
verification notified by the Board in this behalf:

Provided that where the mode of authentication of any document is selected as through
aadhaar based electronic verification code, such verification shall be done within two days
of furnishing the said document:
Provided further that a registered person registered under the Companies Act, 2013 (18 of
2013) shall furnish the documents or application verified through digital signature certificate
only.
(2) Each document including the return furnished online shall be signed or verified
through EVC-
(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;
(f) in the case of any other association, by any member of the association or persons or
authorised signatory;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory; 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 these rules 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 Information Technology Act,
2000 (21 of 2000).

 


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