Chapter III of CGST Rules,
2017
REGISTRATION
RULE 9. Verification of the application and approval:- (corresponding section 25)
(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 a period of 4[seven] [helldod old[three] helldod] working days from the date of submission of the application.
4[Provided
that where-
(a) a person, other than a person notified under sub-section (6D) of section 25,
fails to undergo authentication of Aadhaar number as specified in sub-rule (4A)
of rule 8 or does not opt for authentication of Aadhaar number; or
(b) the proper officer, with the approval of an officer authorised by the
Commissioner not below the rank of Assistant Commissioner, deems it fit to carry
out physical verification of places of business,
the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit]
[helldod old[3[Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.] helldod]
[helldod
old[1[Provided that where a person, other than those notified
under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar
number as specified in sub-rule (4A) of rule 8, then the registration shall be
granted only after physical verification of the principle place of business in
the presence of the said person, not later than sixty days from the date of
application, in the manner provided under rule 25
and the provisions of sub-rule (5) shall not be applicable in such cases.]
helldod]
(2) Where the application submitted under rule 8 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 a period of 4[seven] [helldod old[three] helldod] working days from the date of submission of the
application and the applicant shall furnish such clarification, information or
documents electronically, in FORM GST REG-04, within a period of
seven working days from the date of the receipt of such notice.
4[Provided
that where
(a) a person, other than a person notified under sub-section (6D) of section 25,
fails to undergo authentication of Aadhaar number as specified in sub-rule (4A)
of rule 8 or does not opt for authentication of Aadhaar number; or
(b) the proper officer, with the approval of an officer authorised by the
Commissioner not below the rank of Assistant Commissioner, deems it fit to carry
out physical verification of places of business,
the notice in FORM GST REG-03 may be issued not later than thirty days from the
date of submission of the application.]
helldod old[2[Provided
that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar
number as specified in sub-rule (4A) of rule 8 or does not opt for
authentication of Aadhaar number, the notice in
FORM GST REG-03 may be issued not later
than twenty one days from the date of submission of the application.]helldod]
Explanation.- For the purposes of this sub-rule, the expression 'clarification'
includes modification or correction of particulars declared in the application
for registration, other than Permanent Account Number, 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 a period of seven working days from the date of the
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) or where the proper officer is not satisfied with the
clarification, information or documents furnished, he 3[may]
[helldod old [shall]helldod], for reasons to be
recorded in writing, reject such application and inform the applicant
electronically in FORM GST REG-05.
4[(5)
If the proper officer fails to take any action, -
(a) within a period of seven working days from the date of submission of the
application in cases where the person is not covered under proviso to sub-rule
(1); or
(b) within a period of thirty days from the date of submission of the
application in cases where a person is covered under proviso to sub-rule (1); or
(c) within a period of thirty days from the date of the receipt of the
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.]
[helldod old[3[(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or
(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) within a period of seven working days from the date of the receipt of the 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.]helldod]
[helldod old[(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the
application; or
(b) within a period of seven working days from the date of the receipt of the
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.] helldod]