Chapter III of CGST Rules,
2017
REGISTRATION
RULE 8. Application for registration.- (corresponding
section 25, section 27)
10[(1)
Every person 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"), except-
(i) a non-resident taxable
person;
(ii) a person required to
deduct tax at source under section 51;
(iii) a person required to
collect tax at source under section 52;
(iv) 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 or
a person supplying
online money gaming
from a place outside India to a
person in India referred to in
section 14A under the Integrated Goods and
Services Tax Act, 2017 (13 of 2017),
shall, before applying for
registration, declare his Permanent Account Number, 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 every person being an Input Service Distributor shall make a
separate application for registration as such Input Service Distributor.]
[helldodold[(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,
[helldod 6omit[mobile number, e-mail address,]
helldod] 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
1omit[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.]helldod]
(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 7[and
shall also be verified through separate one-time passwords sent to the mobile
number and e-mail address linked to the Permanent Account Number]
[helldod 6omit[(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.] helldod]
(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.
*9[(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), 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 sub-rule (4), whichever is earlier.
Provided that every application made under sub-rule (4) by a
person, other than a person notified under sub-section (6D) of
section 25,
who has opted for authentication of Aadhaar number and is identified on the
common portal, based on data analysis and risk parameters, shall be followed
by biometric-based Aadhaar authentication and taking photograph 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 proviso;]
[helldod old[8[(4A)
Every application made under sub-rule (4) by a person, other than a person
notified under sub-section (6D) of
section 25, who has opted for authentication of Aadhaar number and is
identified on the common portal, based on data analysis and risk parameters,
shall be followed by biometric-based Aadhaar authentication and taking
photograph of the applicant where the applicant is an individual or of such
individuals in relation to the applicant as notified under subsection (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 sub-rule] helldod]
[helldod old[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]
[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]
7[(4B)
The Central Government may, on the recommendations of the Council, by
notification specify the States or Union territories wherein the 9[proviso to]
[helldodold[provisions of]helldod]
sub-rule (4A) shall not apply.]
(5) On receipt of an application under sub-rule (4) 7[or
sub-rule (4A)], 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.