Application for New registration under GST/ Rule‑8 of CGST Rules 2017 / Rule‑8 GST registration Rule

8. 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 data­base access or retrieval ser­vices from a place out­side India to a non-tax­able online recip­i­ent referred to in sec­tion 14 of the Inte­grat­ed Goods and Ser­vices Tax Act, 2017 (13 of 2017) who is liable to be reg­is­tered under sub-sec­tion (1) of sec­tion 25 and every per­son seek­ing reg­is­tra­tion under sub-sec­tion (3) of sec­tion 25 (here­after in this Chap­ter referred to as “the appli­cant”) shall, before apply­ing for reg­is­tra­tion, declare his Per­ma­nent Account Num­ber, mobile num­ber, e‑mail address, State or Union ter­ri­to­ry in Part A of FORM GST REG-01 on the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:

 

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.

 

• (a) The Per­ma­nent Account Num­ber shall be val­i­dat­ed online by the  com­mon  por­tal from the data­base main­tained by the Cen­tral Board of Direct 
  • The mobile num­ber declared under sub-rule (1) shall be ver­i­fied through a one- time pass­word sent to the said mobile num­ber; and
  • The e‑mail address declared under sub-rule (1) shall be ver­i­fied through a sep­a­rate one-time pass­word sent to the said e‑mail
• On suc­cess­ful ver­i­fi­ca­tion of the Per­ma­nent Account Num­ber, 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
• Using the ref­er­ence num­ber gen­er­at­ed under sub-rule (3), the appli­cant shall elec­tron­i­cal­ly sub­mit an appli­ca­tion in Part B of FORM GST REG-01, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, along with the doc­u­ments spec­i­fied in the said Form at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the
• On receipt of an appli­ca­tion under sub-rule (4), an acknowl­edge­ment shall be issued elec­tron­i­cal­ly to the appli­cant in FORM GST REG-02.
• 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