Final Registration - Goods and Service Tax Rules - 17052017 | Learn About GST : Updates and Rules PDF Download

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1	
	
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.   
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1	
	
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	
	
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. 
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1	
	
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	
	
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. 
	
	
3	
	
(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 or verified through EVC, 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 
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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	
	
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. 
	
	
3	
	
(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 or verified through EVC, 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 
	
	
4	
	
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. 
Page 5


	
	
1	
	
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	
	
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. 
	
	
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(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 or verified through EVC, 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 
	
	
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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. 
	
	
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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.