Registration Rules under CGST Rules 2017

 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

9. 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 a peri­od of three work­ing days from the date of sub­mis­sion of the

• Where the appli­ca­tion sub­mit­ted under rule 8 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 a peri­od of three work­ing days from the date of sub­mis­sion of the appli­ca­tion and the appli­cant shall fur­nish such clar­i­fi­ca­tion, infor­ma­tion or doc­u­ments elec­tron­i­cal­ly, in FORM GST REG-04, with­in a peri­od of sev­en work­ing days from the date of the receipt of such

Expla­na­tion.- For the pur­pos­es of this sub-rule, the expres­sion “clar­i­fi­ca­tion” includes mod­i­fi­ca­tion or cor­rec­tion of par­tic­u­lars declared in the appli­ca­tion for reg­is­tra­tion, oth­er than Per­ma­nent Account Num­ber, State, mobile num­ber and e‑mail address declared in Part A of FORM GST REG-01.

• 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 a peri­od of sev­en work­ing days from the date of the receipt of such clar­i­fi­ca­tion or infor­ma­tion or
• Where no reply is fur­nished by the appli­cant in response to the notice issued under sub-rule (2) 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.
• If the prop­er offi­cer fails to take any action, — 
  • with­in a peri­od of three work­ing days from the date of sub­mis­sion of the appli­ca­tion; or
  • with­in a peri­od of sev­en work­ing days from the date of the receipt of the 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.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

 

11. 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

• of sec­tion 25 shall be grant­ed sep­a­rate reg­is­tra­tion in respect of each of the ver­ti­cals sub­ject to the fol­low­ing con­di­tions, namely:- 
  • such per­son has more than one busi­ness ver­ti­cal as defined in clause (18) of sec­tion 2;
  • the busi­ness ver­ti­cal of a tax­able per­son shall not 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;
  • 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

Expla­na­tion.- For the pur­pos­es of clause (b), it is here­by clar­i­fied that 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.

 

 

• 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
• The pro­vi­sions of rule 9 and rule 10 relat­ing to the ver­i­fi­ca­tion and the grant of reg­is­tra­tion shall, mutatis mutan­dis, apply to an appli­ca­tion sub­mit­ted under this

 

12. 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 elec­tron­ic ver­i­fi­ca­tion code, in FORM GST REG-07 for the grant of reg­is­tra­tion through the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner.

• The prop­er offi­cer may grant reg­is­tra­tion after due ver­i­fi­ca­tion and issue a cer­tifi­cate of reg­is­tra­tion in FORM GST REG-06 with­in a peri­od of three work­ing days from the date of sub­mis­sion of the
• 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 as pro­vid­ed in rule 22 for the can­cel­la­tion of registration.

 

13. Grant of reg­is­tra­tion to non-res­i­dent tax­able — (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 elec­tron­ic ver­i­fi­ca­tion code, 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 Per­ma­nent Account Num­ber, 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 8 shall be issued elec­tron­i­cal­ly only after the said deposit in his elec­tron­ic cash ledger.

 

• The pro­vi­sions of rule 9 and rule 10 relat­ing to the ver­i­fi­ca­tion and the grant of reg­is­tra­tion shall, mutatis mutan­dis, apply to an appli­ca­tion sub­mit­ted under this

 

• The appli­ca­tion for reg­is­tra­tion made by a non-res­i­dent tax­able per­son shall be duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code by his autho­rised sig­na­to­ry who shall be a per­son res­i­dent in India hav­ing a valid Per­ma­nent Account

14. Grant of reg­is­tra­tion to a per­son sup­ply­ing online infor­ma­tion and data­base access or retrieval ser­vices from a place out­side India to a non-tax­able online recip­i­ent.- (1) Any per­son sup­ply­ing online infor­ma­tion and data­base 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 elec­tron­ic ver­i­fi­ca­tion code, in FORM GST REG-10, at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the

(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.

15. 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

(2) The appli­ca­tion under sub-rule (1) shall be acknowl­edged only on pay­ment of the amount spec­i­fied in sub-sec­tion (2) of sec­tion 27.

 

16. Suo moto - (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.

• The reg­is­tra­tion grant­ed under sub-rule (1) shall be effec­tive from the date of such order granting
• Every per­son to whom a tem­po­rary reg­is­tra­tion has been grant­ed under sub-rule (1) shall, with­in a peri­od of nine­ty days from the date of the grant of such reg­is­tra­tion, sub­mit an appli­ca­tion for reg­is­tra­tion in the form and man­ner pro­vid­ed in rule 8 or rule 12:

Pro­vid­ed that where the said per­son has filed an appeal against the grant of tem­po­rary reg­is­tra­tion, in such case, the appli­ca­tion for reg­is­tra­tion shall be sub­mit­ted with­in a peri­od of thir­ty days from the date of the issuance of the order uphold­ing the lia­bil­i­ty to reg­is­tra­tion by the Appel­late Authority.

• The pro­vi­sions of rule 9 and rule 10 relat­ing to ver­i­fi­ca­tion and the issue of the cer­tifi­cate of reg­is­tra­tion shall, mutatis mutan­dis, apply to an appli­ca­tion sub­mit­ted under sub-rule (3).
• The Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber assigned, pur­suant to the ver­i­fi­ca­tion under sub-rule (4), shall be effec­tive from the date of the order grant­i­ng reg­is­tra­tion under sub-rule (1).

17. Assign­ment of Unique Iden­ti­ty Num­ber to cer­tain spe­cial enti­ties.- (1) Every per­son required to be grant­ed a Unique Iden­ti­ty Num­ber 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 elec­tron­ic ver­i­fi­ca­tion code, in the man­ner spec­i­fied in rule 8 at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the 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 a peri­od of three work­ing days from the date of the sub­mis­sion of the application

18. Dis­play of reg­is­tra­tion cer­tifi­cate and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber on the name — (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 Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber on the name board exhib­it­ed at the entry of his prin­ci­pal place of busi­ness and at every addi­tion­al place or places of business.

19. 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-10 or for Unique Iden­ti­ty Num­ber in FORM GST-REG-13, either at the time of obtain­ing reg­is­tra­tion or Unique Iden­ti­ty Num­ber or as amend­ed from time to time, the reg­is­tered per­son shall, with­in a peri­od of fif­teen days of such change, sub­mit an appli­ca­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, elec­tron­i­cal­ly in FORM GST REG-14, along with the doc­u­ments relat­ing to such change at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:

Pro­vid­ed that – (a) where the change relates to,-

• legal name of business;
• address of the prin­ci­pal place of busi­ness or any addi­tion­al place(s) of busi­ness; or
• addi­tion, dele­tion or retire­ment of part­ners or direc­tors, Kar­ta, Man­ag­ing Com­mit­tee, Board of Trustees, Chief Exec­u­tive Offi­cer or equiv­a­lent, respon­si­ble for the day to day affairs of the business,-

which does not war­rant can­cel­la­tion of reg­is­tra­tion under sec­tion 29, the prop­er offi­cer shall, after due ver­i­fi­ca­tion, approve the amend­ment with­in a peri­od of fif­teen work­ing days from the date of the receipt of the appli­ca­tion in FORM GST REG-14 and issue an order in FORM GST REG-15 elec­tron­i­cal­ly and such amend­ment shall take effect from the date of the occur­rence of the event war­rant­i­ng such amendment;

• 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 the pro­vi­sions of this Chap­ter on the same Per­ma­nent Account Number;
• 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- 14 on the com­mon portal;
• where a change in the con­sti­tu­tion of any busi­ness results in the change of the Per­ma­nent Account Num­ber of a reg­is­tered per­son, the said per­son shall apply for fresh reg­is­tra­tion in FORM GST REG-01:

Pro­vid­ed fur­ther that any change in the mobile num­ber or e‑mail address of the autho­rised sig­na­to­ry sub­mit­ted under this rule, as amend­ed from time to time, shall be car­ried out only after online ver­i­fi­ca­tion through the com­mon por­tal in the man­ner pro­vid­ed under sub-rule (2) of rule 8.

(2) Where the prop­er offi­cer is of the opin­ion that the    amend­ment sought under sub-rule

(1) is either not war­rant­ed or the doc­u­ments fur­nished there­with are incom­plete or incor­rect, he may, with­in a peri­od of fif­teen work­ing days from the date of the receipt of the appli­ca­tion in FORM GST REG-14, serve a notice in FORM GST REG-03, requir­ing the reg­is­tered per­son to show cause, with­in a peri­od of sev­en work­ing days of the ser­vice of the said notice, as to why the appli­ca­tion sub­mit­ted under sub-rule (1) shall not be rejected.

• The reg­is­tered per­son shall fur­nish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, with­in a peri­od of sev­en work­ing days from the date of the ser­vice of the said
• Where the reply fur­nished under sub-rule (3) is found to be not sat­is­fac­to­ry or where no reply is fur­nished in response to the notice issued under sub-rule (2) with­in the peri­od pre­scribed in sub-rule (3), the prop­er offi­cer shall reject the appli­ca­tion sub­mit­ted under sub-rule (1) and pass an order in FORM GST REG ‑05.

 

• If the prop­er offi­cer fails to take any action,- 
  • with­in a peri­od of fif­teen work­ing days from the date of sub­mis­sion of the appli­ca­tion, or
  • with­in a peri­od of sev­en work­ing days from the date of the receipt of the reply to the notice to show cause under sub-rule (3),

the cer­tifi­cate of reg­is­tra­tion shall stand amend­ed to the extent applied for and the amend­ed cer­tifi­cate shall be made avail­able to the reg­is­tered per­son on the com­mon portal.

 

20. Appli­ca­tion for can­cel­la­tion of reg­is­tra­tion.- A reg­is­tered per­son, oth­er than a per­son to whom a reg­is­tra­tion has been grant­ed under rule 12 or a per­son to whom a Unique Iden­ti­ty Num­ber has been grant­ed under rule 17, seek­ing can­cel­la­tion of his reg­is­tra­tion under sub-sec­tion (1) of sec­tion 29 shall elec­tron­i­cal­ly sub­mit an appli­ca­tion in FORM GST REG-16, includ­ing there­in the details of inputs held in stock or inputs con­tained in semi-fin­ished or fin­ished goods held in stock and of cap­i­tal goods held in stock on the date from which the can­cel­la­tion of reg­is­tra­tion is sought, lia­bil­i­ty there­on, the details of the pay­ment, if any, made against such lia­bil­i­ty and may fur­nish, along with the appli­ca­tion, rel­e­vant doc­u­ments in sup­port there­of, at the com­mon por­tal with­in a peri­od of thir­ty days of the occur­rence of the event war­rant­i­ng the can­cel­la­tion, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:

Pro­vid­ed that no appli­ca­tion for the can­cel­la­tion of reg­is­tra­tion shall be con­sid­ered in case of a tax­able per­son, who has reg­is­tered vol­un­tar­i­ly, before the expiry of a peri­od of one year from the effec­tive date of registration.

 

21.Reg­is­tra­tion to be can­celled in cer­tain cas­es.- The reg­is­tra­tion grant­ed to a per­son is liable to be can­celled, if the said person,-

• does not con­duct any busi­ness from the declared place of busi­ness; or
• issues invoice or bill with­out sup­ply of goods or ser­vices in vio­la­tion of the pro­vi­sions of this Act, or the rules made there­un­der; or
• vio­lates the pro­vi­sions of sec­tion 171 of the Act or the rules made

22. Can­cel­la­tion of — (1) Where the prop­er offi­cer has rea­sons to believe that the reg­is­tra­tion of a per­son is liable to be can­celled under sec­tion 29, he shall issue a notice to such per­son in FORM GST REG-17, requir­ing him to show cause, with­in a peri­od of sev­en work­ing days from the date of the ser­vice of such notice, as to why his reg­is­tra­tion shall not be cancelled.

• The reply to the show cause notice issued under sub-rule (1) shall be fur­nished in FORM REG–18 with­in the peri­od spec­i­fied in the said sub-rule.
• Where a per­son who has sub­mit­ted an appli­ca­tion for can­cel­la­tion of his reg­is­tra­tion is no longer liable to be reg­is­tered or his reg­is­tra­tion is liable to be can­celled, the prop­er offi­cer shall issue an order in FORM GST REG-19, with­in a peri­od of thir­ty days from the date of appli­ca­tion sub­mit­ted under sub-rule (1) of rule 20 or, as the case may be, the date of the reply to the show cause issued under sub-rule (1), can­cel the reg­is­tra­tion, with effect from a date to be deter­mined by him and noti­fy the tax­able per­son, direct­ing him to pay arrears of any tax, inter­est or penal­ty includ­ing the amount liable to be paid under sub- sec­tion (5) of section
• Where the reply fur­nished under sub-rule (2) is found to be sat­is­fac­to­ry, the prop­er offi­cer shall drop the pro­ceed­ings and pass an order in FORM GST REG –20.
• The pro­vi­sions of sub-rule (3) shall, mutatis mutan­dis, apply to the legal heirs of a deceased pro­pri­etor, as if the appli­ca­tion had been sub­mit­ted by the proprietor

23. Revo­ca­tion of can­cel­la­tion of reg­is­tra­tion.- (1) A reg­is­tered per­son, whose reg­is­tra­tion is can­celled by the prop­er offi­cer on his own motion, may sub­mit an appli­ca­tion for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion, in FORM GST REG-21, to such prop­er offi­cer, with­in a peri­od of thir­ty days from the date of the ser­vice of the order of can­cel­la­tion of reg­is­tra­tion at the com­mon por­tal, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the Commissioner:

Pro­vid­ed that no appli­ca­tion for revo­ca­tion shall be filed, if the reg­is­tra­tion has been can­celled for the fail­ure of the reg­is­tered per­son to fur­nish returns, unless such returns are fur­nished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards inter­est, penal­ty and late fee in respect of the said returns.

• (a) Where the prop­er offi­cer is sat­is­fied, for rea­sons to be record­ed in writ­ing, that there are suf­fi­cient grounds for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion, he shall revoke the can­cel­la­tion of reg­is­tra­tion by an order in FORM GST REG-22 with­in a peri­od of thir­ty days from the date of the receipt of the appli­ca­tion and com­mu­ni­cate the same to the applicant.

(b) The prop­er offi­cer may, for rea­sons to be record­ed in writ­ing, under cir­cum­stances oth­er than those spec­i­fied in clause (a), by an order in FORM GST REG- 05, reject the appli­ca­tion for revo­ca­tion of can­cel­la­tion of reg­is­tra­tion and com­mu­ni­cate the same to the applicant.

• The prop­er offi­cer shall, before pass­ing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requir­ing the appli­cant to show cause as to why the appli­ca­tion sub­mit­ted for revo­ca­tion under sub-rule (1) should not be reject­ed and the appli­cant shall fur­nish the reply with­in a peri­od of sev­en work­ing days from the date of the ser­vice of the notice in FORM GST REG-24.
• Upon receipt of the infor­ma­tion or clar­i­fi­ca­tion in FORM GST REG-24, the prop­er offi­cer shall pro­ceed to dis­pose of the appli­ca­tion in the man­ner spec­i­fied in sub-rule (2) with­in a peri­od of thir­ty days from the date of the receipt of such infor­ma­tion or clar­i­fi­ca­tion from the

24. Migra­tion of per­sons reg­is­tered under the exist­ing law.- (1) (a) Every per­son, oth­er than a per­son deduct­ing tax at source or an Input Ser­vice Dis­trib­u­tor, reg­is­tered under an exist­ing law and hav­ing a Per­ma­nent Account Num­ber issued under the pro­vi­sions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the com­mon por­tal by val­i­dat­ing his e‑mail address and mobile num­ber, either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the

(b) Upon enrol­ment under clause (a), the said per­son shall be grant­ed reg­is­tra­tion on a pro­vi­sion­al basis and a cer­tifi­cate of reg­is­tra­tion in FORM GST REG-25, incor­po­rat­ing the Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber there­in, shall be made avail­able to him on the com­mon portal:

Pro­vid­ed that a tax­able per­son who has been grant­ed mul­ti­ple reg­is­tra­tions under the exist­ing law on the basis of a sin­gle Per­ma­nent Account Num­ber shall be grant­ed only one pro­vi­sion­al reg­is­tra­tion under the Act:

• (a) Every per­son who has been grant­ed a pro­vi­sion­al reg­is­tra­tion under sub-rule (1) shall sub­mit an appli­ca­tion elec­tron­i­cal­ly in FORM GST REG–26, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, along with the infor­ma­tion and doc­u­ments spec­i­fied in the said appli­ca­tion, on the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the

 

• The infor­ma­tion asked for in clause (a) shall be fur­nished with­in a peri­od of three months or with­in such fur­ther peri­od as may be extend­ed by the Com­mis­sion­er in this behalf.
• If the infor­ma­tion and the par­tic­u­lars fur­nished in the appli­ca­tion are found, by the prop­er offi­cer, to be cor­rect and com­plete, a cer­tifi­cate of reg­is­tra­tion in FORM GST REG-06 shall be made avail­able to the reg­is­tered per­son elec­tron­i­cal­ly on the com­mon portal.
• Where the par­tic­u­lars or infor­ma­tion spec­i­fied in sub-rule (2) have either not been fur­nished or not found to be cor­rect or com­plete, the prop­er offi­cer shall, after serv­ing a notice to show cause in FORM GST REG-27 and after afford­ing the per­son con­cerned a rea­son­able oppor­tu­ni­ty of being heard, can­cel the pro­vi­sion­al reg­is­tra­tion grant­ed under sub-rule (1) and issue an order in FORM GST REG-28:

(3A) Where a cer­tifi­cate of reg­is­tra­tion has not been made avail­able to the appli­cant on the com­mon por­tal with­in a peri­od of fif­teen days from the date of the fur­nish­ing of infor­ma­tion and par­tic­u­lars referred to in clause © of sub-rule (2) and no notice has been issued under sub-rule (3) with­in the said peri­od, the reg­is­tra­tion shall be deemed to have been grant­ed and the said cer­tifi­cate of reg­is­tra­tion, duly signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code, shall be made avail­able to the reg­is­tered per­son on the com­mon portal.

Pro­vid­ed that the show cause notice issued in FORM GST REG- 27 can be with­drawn by issu­ing an order in FORM GST REG- 20, if it is found, after afford­ing the per­son an oppor­tu­ni­ty of being heard, that no such cause exists for which the notice was issued.

• Every per­son reg­is­tered under any of the exist­ing laws, who is not liable to be reg­is­tered under the Act may, with­in a peri­od of thir­ty days from the appoint­ed day, at his option, sub­mit an appli­ca­tion elec­tron­i­cal­ly in FORM GST REG-29 at the com­mon por­tal for the can­cel­la­tion of reg­is­tra­tion grant­ed to him and the prop­er offi­cer shall, after con­duct­ing such enquiry as deemed fit, can­cel the said

 

25. Phys­i­cal ver­i­fi­ca­tion of busi­ness premis­es in cer­tain — Where the prop­er offi­cer is sat­is­fied that the phys­i­cal ver­i­fi­ca­tion of the place of busi­ness of a reg­is­tered per­son is required after the grant of reg­is­tra­tion, he may get such ver­i­fi­ca­tion done and the ver­i­fi­ca­tion report along with the oth­er doc­u­ments, includ­ing pho­tographs, shall be uploaded in FORM GST REG-30 on the com­mon por­tal with­in a peri­od of fif­teen work­ing days fol­low­ing the date of such verification.

 

26. Method of authen­ti­ca­tion.- (1) All appli­ca­tions, includ­ing reply, if any, to the notices, returns includ­ing the details of out­ward and inward sup­plies, appeals or any oth­er doc­u­ment required to be sub­mit­ted under the pro­vi­sions of these rules shall be so sub­mit­ted elec­tron­i­cal­ly with dig­i­tal sig­na­ture cer­tifi­cate or through e‑signature as spec­i­fied under the pro­vi­sions of the Infor­ma­tion Tech­nol­o­gy Act, 2000 (21 of 2000) or ver­i­fied by any oth­er mode of sig­na­ture or ver­i­fi­ca­tion as noti­fied by the Board in this behalf:

Pro­vid­ed that a reg­is­tered per­son reg­is­tered under the pro­vi­sions of the Com­pa­nies Act, 2013 (18 of 2013) shall fur­nish the doc­u­ments or appli­ca­tion ver­i­fied through dig­i­tal sig­na­ture certificate.

• Each doc­u­ment includ­ing the return fur­nished online shall be signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code- 
  • in the case of an indi­vid­ual, by the indi­vid­ual him­self or where he is absent from India, by some oth­er per­son duly autho­rised by him in this behalf, and where the individual

 

is men­tal­ly inca­pac­i­tat­ed from attend­ing to his affairs, by his guardian or by any oth­er per­son com­pe­tent to act on his behalf;

• in the case of a Hin­du Undi­vid­ed Fam­i­ly, by a Kar­ta and where the Kar­ta is absent from India or is men­tal­ly inca­pac­i­tat­ed from attend­ing to his affairs, by any oth­er adult mem­ber of such fam­i­ly or by the autho­rised sig­na­to­ry of such Karta;
• in the case of a com­pa­ny, by the chief exec­u­tive offi­cer or autho­rised sig­na­to­ry thereof;
• in the case of a Gov­ern­ment or any Gov­ern­men­tal agency or local author­i­ty, by an offi­cer autho­rised in this behalf;
• in the case of a firm, by any part­ner there­of, not being a minor or autho­rised sig­na­to­ry thereof;
• in the case of any oth­er asso­ci­a­tion, by any mem­ber of the asso­ci­a­tion or per­sons or autho­rised sig­na­to­ry thereof;
• in the case of a trust, by the trustee or any trustee or autho­rised sig­na­to­ry thereof;

or

• in the case of any oth­er per­son, by some per­son com­pe­tent to act on his behalf, or

by a per­son autho­rised in accor­dance with the pro­vi­sions of sec­tion 48.

• All notices, cer­tifi­cates and orders under the pro­vi­sions of this Chap­ter shall be issued elec­tron­i­cal­ly by the prop­er offi­cer or any oth­er offi­cer autho­rised to issue such notices or cer­tifi­cates or orders, through dig­i­tal sig­na­ture cer­tifi­cate or through E‑signature as spec­i­fied under the pro­vi­sions of the Infor­ma­tion Tech­nol­o­gy Act, 2000 (21 of 2000) or ver­i­fied by by any oth­er mode of sig­na­ture or ver­i­fi­ca­tion as noti­fied by the Board in this behalf..