Application for registration

Rule 8 of the Central Goods and Services Tax Rules, 2017 deals with application for registration. 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-tax The Act came into force on 22 Jun 2017.

(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, 5 [****] 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: 1 [****] 2 [ Provided ] that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes 6 [and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number].

(b) 7 [****] (c) 8 [****] (3) On successful verification of the Permanent Account Number, mobile number and email 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, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 3 [ 4 [(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25 , who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.]] 9 [(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the provisions of sub-rule (4A) shall not apply.] (5) On receipt of an application under sub-rule (4) 10 [or sub-rule (4A)], 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. 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:" 2 Substituted (w.e.f.01.02.2019) vide Notification No. 03/2019 -CT dated 29.01.2019 for "Provided further". authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule." Union territories except the State of Gujarat." sent to the said mobile number; and". password sent to the said e-mail address.". **Rule 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 1 [seven] working days from the date of submission of the application: 2 [Provided that where - (a) a person, other than a person notified under sub-section (6D) of section 25 , fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or 7 [(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 , is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or] (b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit; ] (2) 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 3 [seven] 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 notice. 4 [ Provided that where - (a) a person, other than a person notified under sub-section (6D) of section 25 , fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or 8 [(aa)a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 , is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or] (b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.] 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 .

(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 a period of seven working days from the date of the 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) or where the proper officer is not satisfied with the clarification, information or documents furnished, he 5 [may], for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05 . 6 [(5) If the proper officer fails to take any action, - (a) within a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or (b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or (c) 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.] **Kindly also refer to Notification No. 14/2021 – CT dated 1 st May, 2021(w.e.f. 15.04.2021) and Notification No. 24/2021 – CT dated 1 st Jun, 2021(w.e.f. 30.05.2021) section 25, fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:

Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit." section 25,fails to undergo authentication of Aadhaar number as specified in sub-rule (4A)of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty-one days from the date of submission of the application." Prior to its substitution, the proviso was inserted by (w.e.f. 21.08.2020) vide Notification No. 62/2020 - CT dated.20.08.2020).

(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or (b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or (c) within a period of twenty-one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or (d) 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."

Amendment notes

1. Omitted (w.e.f. 01.02.2019) vide Notification No. 03/2019-CT dated 29.01.2019 for "Provided that a person having a unit(s) in a Special Economic Zone or being

3. Substituted vide Notification No. 26/2022-CT dated 26.12.2022 for "Every application made under rule (4) shall be followed by- (a) biometric-based Aadhaar

4. Specified vide Notification No. 26/2022-CT dated 26.12.2022 that "the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and

5. Omitted vide Notification No. 26/2022-CT dated 26.12.2022 for "mobile number, e-mail address,".

6. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

7. Omitted vide Notification No. 26/2022-CT dated 26.12.2022 for "The mobile number declared under sub-rule (1) shall be verified through a onetime password

8. Omitted vide Notification No. 26/2022-CT dated 26.12.2022 for "The e-mail address declared under sub-rule (1) shall be verified through a separate one-time

9. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

10. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

1. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "three"

2. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "Provided that where a person, other than a person notified under sub-section (6D) of

3. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "three".

4. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "Provided that where a person, other than a person notified under sub-section (6D) of

5. Substituted (w.e.f. 21.08.2020) vide Notification No.62/2020 - CT dated. 20.08.2020 for "shall".

6. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "(5) If the proper officer fails to take any action, -

7. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

8. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

Rule 8, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).