Issue of registration certificate
Rule 10 of the Central Goods and Services Tax Rules, 2017 deals with issue of registration certificate. 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 t The Act came into force on 22 Jun 2017.
(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: - (a) two characters for the State code;
(b) ten characters for the Permanent Account Number 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 a period of thirty days from such date.
(3) 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 (3) or sub-rule (5) of rule 9 .
(4) Every certificate of registration shall be 1 [duly signed or verified through electronic verification code] by the proper officer under the Act.
(5) 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 9 .
Amendment notes
1. Substituted (w.e.f.22.06.2017) vide Notification No. 7/2017 -CT dated.27.06.2017 for the words "digitally signed"
Rule 10, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 13
- r. 3 Intimation for composition levy
- r. 4 Effective date for composition levy
- r. 5 Conditions and restrictions for composition levy
- r. 6 Validity of composition levy
- r. 7 Rate of tax of the composition levy
- r. 11 Separate registration for multiple places of business within a State or a Union territory
- r. 56 Maintenance of accounts by registered persons
- r. 61 Form and manner of furnishing of return
- r. 62 1 [Form and manner of submission of statement and return ]
- r. 80 Annual return
- r. 85 Electronic Liability Register
- r. 89 Application for refund of tax, interest, penalty, fees or any other amount
and 1 more
Questions about Rule 10
What does Rule 10 of the Central Goods and Services Tax Rules deal with?
Rule 10 of the Central Goods and Services Tax Rules is headed "Issue of registration certificate". 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 t
How do I find court cases under Rule 10 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 10, rule 10 CGST Rules 2017, rule 10 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 10 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 25 (Physical verification of business premises in certain cases), so none of them can safely be read on its own. 13 other provisions in this corpus refer back to it.
When did Rule 10 of the Central Goods and Services Tax Rules come into force?
Rule 10 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 10, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.