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CHAPTER III - REGISTRATION
Rule 8 - Application for registrat...
Rule 9 - Verification of the appli...
Rule 10 - Issue of registration ce... Rule 10A - Furnishing of Bank Acc... Rule 11 - Separate registration fo... Rule 12 - Grant of registration to... Rule 13 - Grant of registration to... Rule 14 - Grant of registration to... Rule 15 - Extension in period of o... Rule 16 - Suo moto registration... Rule 17 - Assignment of Unique Ide... Rule 18 - Display of registration ... Rule 19 - Amendment of registratio... Rule 20 - Application for cancella... Rule 21 - Registration to be cance... Rule 21A - Suspension of registrat... Rule 22 - Cancellation of registra... Rule 23 - Revocation of cancellati... Rule 24 - Migration of persons reg... Rule 25 - Physical verification of... Rule 26 - Method of authentication... Rule 10B - Aadhaar authentication ...Rule 9 - Verification of the application and approval
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9. Verification of the application and approval.[1]
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(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 [2][seven] working days from the date of submission of the application.
[3][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 [4][(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 [5][***], in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.] |
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(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 [6][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. [7][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. |
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(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. |
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(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 [9][may], for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. |
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[10][(5) If the proper officer fails to take any action, - (a) within a period of seven 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 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. |
[2] Words substituted for “three” by Rule 3(ai) of The CGSTR(14th A) vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 22-12-2020.
[3] Proviso substituted by Rule 3(aii) of The CGSTR(14th A), 2020 vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 22-12-2020.
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Earlier substituted by Rule 3(i) of The CGSTR(10th A), 2020 vide Notification No. 62/2020-Central Tax dt. 20-08-2020 wef 21-08-2020 as Provided that 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 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. |
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Proviso inserted by Rule 3 of The CGSTR(3rd A), 2020 vide Notification No. 16/2020-Central Tax dt. 23-03-2020 wef 23-03-2020 as Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases. |
[4] Clause inserted by Rule 3(i) of The CGST(5th A)R, 2022 vide Notification No. 26/2022-Central Tax dt. 26-12-2022.
[5] Words “in the presence of the said person" omiby Rule 2 of The CGSTR(2nd A), 2023 vide Notification No. 38/2023-Central Tax dt. 04-08-2023.
[6] Words substituted for “three” by Rule 3(bi) of The CGSTR(14th A) vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 22-12-2020.
[7] Proviso substituted by Rule 3(bii) of The CGSTR(14th A) vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 22-12-2020.
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Proviso inserted by Rule 3(ii) of The CGSTR(10th A), 2020 vide Notification No. 62/2020-Central Tax dt. 20-08-2020 wef 21-08-2020 as. “Provided that 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 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.” |
[8] Clause inserted by Rule 3(ii) of The CGST(5th A)R, 2022 vide Notification No. 26/2022-Central Tax dt. 26-12-2022.
[9] Word substituted for “shall” Rule 3(iii) of The CGSTR(10th A), 2020 vide Notification No. 62/2020-Central Tax dt. 20-08-2020 wef 21-08-2020.
[10] Sub-rule substituted by Rule 3(c) of The CGSTR(14th A) vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 22-12-2020.
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Earlier it was substituted by Rule 3(iv) of The CGSTR(10th A), 2020 vide Notification No. 62/2020-Central Tax dt. 20-08-2020 wef 21-08-2020 as (5) If the proper officer fails to take any action (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 sub-section (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.] |
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Before above substitution, it read as under (5) If the proper officer fails to take any action, (a) within a period of three working days from the date of submission of the application; or (b) 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. |
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