Goods and Service Tax - Registration Rules | Learn About GST : Updates and Rules PDF Download

 Page 1


1 
 
CHAPTER--- 
REGISTRATION 
 
1. Application for registration 
 
(1) Every person (other than a non-resident taxable person, 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, a person required to deduct tax 
at source under section 51 and a person required to collect tax at source under section 52) 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 Special Economic Zone unit or Special Economic Zone developer shall make a separate 
application for registration as a business vertical distinct from its other units located outside the Special 
Economic Zone. 
(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, 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 in the electronic cash ledger.   
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 
Page 2


1 
 
CHAPTER--- 
REGISTRATION 
 
1. Application for registration 
 
(1) Every person (other than a non-resident taxable person, 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, a person required to deduct tax 
at source under section 51 and a person required to collect tax at source under section 52) 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 Special Economic Zone unit or Special Economic Zone developer shall make a separate 
application for registration as a business vertical distinct from its other units located outside the Special 
Economic Zone. 
(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, 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 in the electronic cash ledger.   
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 
2 
 
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 sought electronically, in FORM GST REG-04, within 
seven working days from the date of receipt of such intimation.  
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 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 made available on the Common Portal 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. 
Page 3


1 
 
CHAPTER--- 
REGISTRATION 
 
1. Application for registration 
 
(1) Every person (other than a non-resident taxable person, 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, a person required to deduct tax 
at source under section 51 and a person required to collect tax at source under section 52) 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 Special Economic Zone unit or Special Economic Zone developer shall make a separate 
application for registration as a business vertical distinct from its other units located outside the Special 
Economic Zone. 
(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, 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 in the electronic cash ledger.   
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 
2 
 
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 sought electronically, in FORM GST REG-04, within 
seven working days from the date of receipt of such intimation.  
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 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 made available on the Common Portal 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. 
3 
 
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 
of the Act;  
(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 this 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, 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 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 valid 
passport, for registration, duly signed, 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. 
(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 under section 27 and the 
acknowledgement under sub-rule (5) of rule 1 shall be issued thereafter. 
Page 4


1 
 
CHAPTER--- 
REGISTRATION 
 
1. Application for registration 
 
(1) Every person (other than a non-resident taxable person, 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, a person required to deduct tax 
at source under section 51 and a person required to collect tax at source under section 52) 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 Special Economic Zone unit or Special Economic Zone developer shall make a separate 
application for registration as a business vertical distinct from its other units located outside the Special 
Economic Zone. 
(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, 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 in the electronic cash ledger.   
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 
2 
 
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 sought electronically, in FORM GST REG-04, within 
seven working days from the date of receipt of such intimation.  
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 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 made available on the Common Portal 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. 
3 
 
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 
of the Act;  
(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 this 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, 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 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 valid 
passport, for registration, duly signed, 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. 
(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 under section 27 and the 
acknowledgement under sub-rule (5) of rule 1 shall be issued thereafter. 
4 
 
(3) The person applying for registration under sub-rule (1) shall make an advance deposit of tax in 
an amount equivalent to the estimated tax liability of such person for the period for which registration 
is sought, as specified in section 27. 
(4) 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. 
6A. 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, in FORM GST REG-09A, at the Common Portal. 
(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. 
7. 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-
10 shall be furnished 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. 
8. 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-11. 
(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 
ninety 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). 
Page 5


1 
 
CHAPTER--- 
REGISTRATION 
 
1. Application for registration 
 
(1) Every person (other than a non-resident taxable person, 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, a person required to deduct tax 
at source under section 51 and a person required to collect tax at source under section 52) 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 Special Economic Zone unit or Special Economic Zone developer shall make a separate 
application for registration as a business vertical distinct from its other units located outside the Special 
Economic Zone. 
(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, 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 in the electronic cash ledger.   
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 
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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 sought electronically, in FORM GST REG-04, within 
seven working days from the date of receipt of such intimation.  
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 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 made available on the Common Portal 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. 
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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 
of the Act;  
(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 this 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, 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 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 valid 
passport, for registration, duly signed, 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. 
(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 under section 27 and the 
acknowledgement under sub-rule (5) of rule 1 shall be issued thereafter. 
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(3) The person applying for registration under sub-rule (1) shall make an advance deposit of tax in 
an amount equivalent to the estimated tax liability of such person for the period for which registration 
is sought, as specified in section 27. 
(4) 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. 
6A. 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, in FORM GST REG-09A, at the Common Portal. 
(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. 
7. 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-
10 shall be furnished 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. 
8. 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-11. 
(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 
ninety 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). 
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9. Assignment of unique identity number to certain special entities 
 (1) Every person required to be granted a unique identity number under sub-section (9) of section 25 
may submit an application, electronically in FORM GST REG-12, duly signed, 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-12 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.  
10. 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. 
11. 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-
09A or FORM GST-REG-12, as the case may be, either at the time of obtaining registration or as 
amended from time to time, the registered person shall, within fifteen days of such change, submit an 
application, duly signed, electronically in FORM GST REG-13,  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 approve 
the amendment within fifteen working days from the date of receipt of application in FORM GST 
REG-13 after due verification and issue an order in FORM GST REG-14 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-
13 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.