Issue of GST registration certificate / Rule-10 of CGST Rules 2017

Rule-10 of CGST Rules 2017

10. 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 9, a cer­tifi­cate of reg­is­tra­tion in FORM GST REG-06 show­ing the prin­ci­pal place of busi­ness and addi­tion­al place or places of busi­ness shall be made avail­able to the appli­cant on the com­mon por­tal and a Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber shall be assigned sub­ject to the fol­low­ing char­ac­ters, namely:-

• two char­ac­ters for the State code;
• ten char­ac­ters for the Per­ma­nent Account Num­ber or the Tax Deduc­tion and Col­lec­tion Account Number;
• two char­ac­ters for the enti­ty code; and
• one check­sum

• 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 a peri­od of thir­ty days from such
• Where an appli­ca­tion for reg­is­tra­tion has been sub­mit­ted by the appli­cant after the expiry of thir­ty days from the date of his becom­ing liable to reg­is­tra­tion, the effec­tive date of reg­is­tra­tion shall be the date of the grant of reg­is­tra­tion under sub-rule (1) or sub-rule

• or sub-rule (5) of rule
• Every cer­tifi­cate of reg­is­tra­tion shall be duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code by the prop­er offi­cer under the
• Where the reg­is­tra­tion has been grant­ed under sub-rule (5) of rule 9, the appli­cant shall be com­mu­ni­cat­ed the reg­is­tra­tion num­ber, and the cer­tifi­cate of reg­is­tra­tion under sub-rule (1), duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, shall be made avail­able to him on the com­mon por­tal, with­in a peri­od of three days after the expiry of the peri­od spec­i­fied in sub-rule (5) of rule