Chapter III of CGST Rules,
2017
REGISTRATION
RULE 8. Application for registration.-
(corresponding
section 25, section 27)
(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 database 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, 2017 (13 of 2017) 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 (hereafter in this
Chapter referred to as 'the applicant') shall, before applying for registration,
declare his Permanent Account Number, 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:
[helldod
1 omit[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:]helldod]
2[Provided]
[helldod
old[ Provided further]helldod] that every person being an
Input Service Distributor shall make a separate application for registration as
such Input Service Distributor.
(2) (a) The Permanent Account Number shall be validated online by the common
portal from the database maintained by the Central Board of Direct Taxes.
(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 Permanent Account Number, mobile number
and email 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, along with the documents
specified in the said Form at the common portal, either directly or through a
Facilitation Centre notified by the Commissioner.
5[(4A)Every
application made under rule (4) shall be followed by—
(a) biometric-based Aadhaar authentication and taking photograph, unless
exempted under subsection (6D) of section 25, if he has opted for authentication
of Aadhaar number; or
(b) taking biometric information, photograph and verification of such other KYC
documents, as
notified, unless the applicant is exempted under sub-section (6D) of section 25,
if he has opted not
to get Aadhaar authentication done,
of the applicant where the applicant is an individual or of such individuals in
relation to the applicant as
notified under sub-section (6C) of section 25
where the applicant is not an individual, along with the verification of the
original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose
of this sub-rule and the
application shall be deemed to be complete only after completion of the process
laid down under this subrule.]
[helldod old[4[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under subrule (4), whichever is earlier.] helldod]
[helldod old[3[(4A) The applicant shall, while submitting an application
under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration]
helldod]
(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.