Procedure for registration is governed by section 25 of the CGST Act read with relevant CGST Rules, 2017.

Under GST, the application for registration has to be submitted electronically at the GST Common Portal – www.gst.gov.in

Type of Person

Where to apply for registration

When

Section 25(1)

Person who is liable to be registered u/s 22 or 24

shall apply in every such State/UT where he is so liable

within 30 days from the date on which he becomes liable to registration

1^st Proviso Section 25(1)

Casual taxable person or a non-resident taxable person

Do

at least 5 days prior to the commencement of business

Explanation to Section 25(1)

Person who makes a supply from the territorial waters of India

in the coastal State/UT where the nearest point of the appropriate baseline is located

within 30 days from the date on which he becomes liable to registration

Ex

Sugam Services Ltd. is engaged in taxable supply of services in Delhi. The turnover of Sugam Services Ltd. exceeded Rs.20 lakh on 1^st November. It is liable to get registered by 1st December in Delhi.

Question & Answer

Registration needs to be taken State-wise, i.e. there is no centralized registration under GST.

A business entity having its branches in multiple States will have to take separate State-wise registration for its branches in different States.

Question & Answer

[1][2^nd Proviso to Section 25(1)

a person having a unit, as defined in the SEZ Act, 2005, in a SEZ or being a SEZ developer

shall have to apply for a separate registration, as distinct from his place of business located outside the SEZ in the same State/UT.]

There may be a case where two units of a tax payer are located in same State/UT - one in SEZ and another outside SEZ. In that case, separate registrations have to be obtained for each of the two units as separate places of business.

SEZ is a geographically bound zone where the economic laws relating to export and import are more liberal as compared to other parts of the country. SEZ is considered to be a place outside India for all tax purposes.

Ex

Suvarna Industries is engaged in manufacturing activities in Uttar Pradesh. It has two manufacturing units in UP - one in SEZ and another outside SEZ.

Under GST, one registration per State is required. However, since in this case, one of the two units of Suvarna Industries is located in SEZ, SEZ unit will have to compulsorily make a separate application for registration as a place of business distinct from unit located outside SEZ in the same State

Before 01-02-2019, SEZ was required for separate registration by Proviso to Rule 8(1). After 01-02-2019, same was deleted from rule and provided in Proviso to Section 25(1).

Section 25(3)

A person, though not liable to be registered u/s 22 or 24

may get himself registered voluntarily, and

all provisions of this Act, as are applicable to a registered person, shall apply to such person.

Even if person’s AT < Threshold Limit or he is not compulsorily required to be registered, he may voluntarily apply for GST registration.

Once a person obtains voluntary registration, he has to pay tax even though his aggregate turnover does not exceed threshold limit.

Question & Answer

Section 25(8) read with Rule 16(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 but he has failed to apply for such registration,

then without prejudice to any action which may be taken under this Act or under any other law for the time being in force

such officer may

register the said person on a temporary basis and

issue an order in GST REG-12

Question & Answer

Rule 16(2)

The registration granted u/sr (1) shall be effective from the date of such order.

Rule 16(3)

Every person to whom a temporary registration has been granted u/sr (1)

shall,

within 90 days from the date of the grant of temporarily registration,

submit an application for registration in the form and manner provided in rule 8 or rule 12

Person to whom temporary registration has been granted, shall apply for registration as per provisions of normal registration

1^st Proviso to Rule 16(3)

where the said person has filed an appeal against temporary registration,

in such case, the application for registration shall be submitted

within 30 days from the date of order upholding the liability to registration by the Appellate Authority.

Such person shall either:

(i) submit an application for registration in prescribed form within 90 days from the date of grant of temporary registration, or

(ii) file an appeal against such temporary registration.

In case (ii), if the Appellate Authority upholds the liability to registration, application for registration shall be submitted within 30 days from the date of order

Rule 16(4)

Rule  9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted u/sr (3).

Rule 16(5)

The GSTIN assigned, pursuant to the verification u/sr (4),

shall be effective from the date of the order granting registration u/sr (1).

Section 25(2)

A person seeking registration under this Act

shall be granted a single registration in a State/UT

Within a State, if an entity has different branches, it shall be granted single registration, wherein it can declare

one place as principal place of business (PPoB) and

other branches as additional places of business (APoB)

Question & Answer

[2][1^st Proviso to Section 25(2)

Person having multiple PoB in a State/UT may be granted a separate registration for each such PoB, subject to such conditions as may be prescribed.]

^[3][Rule 11(1)

Person having multiple PoB within a State/UT,

requiring a separate registration for any such PoB u/s 25(2)

shall be granted separate registration for each such PoB subject to the following conditions, namely:-

(a) such person has more than one PoB as defined u/c 2(85)

(b) such person shall not pay tax u/s 10 [Composition levy] for any of his PoB if he is paying tax u/s 9 for any other PoB;

(c) each registered PoB of such person shall pay tax on supply of goods or services or both made to another registered PoB of such person and issue a tax invoice or a bill of supply,  for such supply.

Explanation. - For clause (b), where any registered PoB becomes ineligible to pay tax u/s 10, all other registered PoB of the said person shall become ineligible to pay tax u/s 10.

Person is normally required to obtain single registration in a State/UT.

However, where he has multiple PoB in a State/UT, he has the option either to get a single registration for said State/UT or to get separate registrations for each PoB in such State/UT.

Ex

Meethalal & Sons - a supplier in Maharshtra - has three branches in Mumbai, Pune and Mahabaleshwar.

Mumbai and Pune branches are engaged in supply of garments and Mahabaleshwar branch engaged in supply of shoes.

Either it can obtain single registration for Mahrashtra declaring one of the branches as PPoB (let’s say Mumbai) and other two branches (Pune and Mahabaleshwar) as APoB or

it can obtain separate GST registration for each of the three branches in Mumbai, Pune and Mahabaleshwar as separate places of business

In case Meethalal & Sons opts to have separate registrations for its all three branches and Mumbai branch sends some garments [subject to GST] for sale to Pune branch, Mumbai branch must raise a tax invoice and pay tax on such transfer of garments to Pune branch.

Question & Answer

Rule 11(2)

A RP opting to obtain separate registration for a each PoB

shall submit a separate application in GST REG-01 in respect of such PoB.

Rule 11(3)

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 this rule.

Section 25(4)

A person who has obtains more than one registration in one or more State/ UT

shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.

Ex

Mohan, a Chartered Accountant, has a registered head office in Delhi. He has also obtained registration in the State of West Bengal in respect of his newly opened branch office. Mohan shall be treated as distinct persons in respect of registrations in West Bengal and Delhi.

Ex

If person has one place of business in Maharashtra for which registration is obtained and another place of business of the same person in Gujarat for which registration is obtained then such place of businesses will be considered as distinct person.

Section 25(5)

Where a person who obtains registration in a State/UT in respect of an establishment, has an establishment in another State/UT, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.

Explanation 1 to section 8 of the IGST Act

Establishments of same entity shall be considered as establishments of distinct persons where a person has:

an establishment in India and any other establishment outside India;

an establishment in a State/UT and any other establishment outside that State/UT; or

an establishment in a State/UT and any other establishment within that State/UT.

In simpler terms, the concept of distinct persons can be understood as follows:

The establishments of a person with separate registrations whether within the same State/UT or in different States/UTs are considered as distinct persons.

Where a person having one registered establishment in a State/UT has another establishment in a different State/UT [not necessarily registered], these establishments are considered as establishments of distinct persons.

Transactions between different locations (with separate GST registrations) of same legal entity (eg., stock transfers or branch transfers) will qualify as ‘supply’ under GST as these are transactions between distinct persons.

Ex

Rishabh Enterprises, a registered supplier, owns an AC restaurant in Virar, Maharashtra. It has opened a liquor shop in Raipur, Uttarakhand for trading of alcoholic liquor for human consumption.

Since supply of alcoholic liquor for human consumption in Uttarakhand is a non-taxable supply, Rishabh Enterprises is not required to obtain registration with respect to the same in Uttarakhand.

In this case, air-conditioned restaurant in Maharashtra and liquor shop in Uttarakhand [though unregistered] shall be treated as establishments of distinct persons. Supply by Maharashtra office to Uttarakhand office, in course or furtherance of business even without consideration will qualify as supply.

Transactions between different locations (with separate GST registrations) of same legal entity (eg., stock transfers or branch transfers) will qualify as ‘supply’ under GST as these are transactions between distinct persons.

Ex

Raghubir Fabrics transfers 1000 shirts from his factory located in Lucknow to his retail showroom in Delhi so that the same can be sold from there. The factory and retail showroom of Raghubir Fabrics are registered in the States where they are located. Although no consideration is charged, supply of goods from factory to retail showroom constitutes supply.

Transfer between two units of a legal entity under single registration (apparently within same State) will not be considered as supply.

Ex

Raghubir Fabrics transfers 1000 shirts from his factory located in Lucknow to his retail showroom in Kanpur so that the same can be sold from there.

It has taken one registration in the State of Uttar Pradesh declaring Lucknow factory as its principal place of business and Kanpur showroom as its additional place of business.

Since no consideration is charged, supply of goods from factory to retail showroom in same State under single registration does not constitute supply.

However, in the above example, if Raghubir Fabrics obtains separate registrations for Lucknow factory and Kanpur showroom, stock transfer between the Lucknow factory and Kanpur showroom will constitute supply.

Section 25(6)

Every person shall have a PAN issued under the Income tax Act, 1961

in order to be eligible for grant of registration:

PAN is must for GST registration except in below mentioned cases.

1^st Proviso to Section 25(6)

Person required to deduct tax u/s 51 may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.

Section 25(7)

Notwithstanding anything contained in section 25(6),

a non-resident taxable person may be granted registration u/s 25(1) on the basis of such other documents as may be prescribed.

NRTP may apply with Self certified copy of Passport as per Rule 13(1)

Question & Answer

The procedure for registration prescribed under rules 8, 9 and 10 are also applicable to

a person paying tax under composition levy,

person seeking voluntary registration

casual taxable person.

However, procedure so laid down will not apply to

Non-resident taxable person (NRTP)

A person required to deduct tax at source u/s 51

A person required to collect tax at source u/s 52

A person supplying OIDAR services from a place outside India to a non-taxable online recipient referred to in section 14 of IGST Act.

Separate registration forms and procedure have been prescribed for each of the aforesaid persons.

Rule 8(1)

Every person who is liable to be registered u/s 25(1) also person seeking voluntary registration u/s 25(3) (“applicant”), other than

a non-resident taxable person,

a person required to deduct TDS u/s 51,

a person required to collect TCS u/s 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 IGST Act, 2017

shall, before applying for registration,

declare his PAN, [4][***] State/UT in Part A of GST REG-01 on the common portal.

Every person liable to get registered u/s 22 and person seeking voluntary registration shall, before applying for registration, only declare his PAN and State/UT in Part A of GST REG-01 on GST Common Portal.

After amendments, there is no need to declare mobile no and e-mail id in Part A.

Reason of amendments in Rule 8(1) wef 26/12/2022

Before above amendments, anyone could have provided his mobile no. and email address. To restrict misuse of PAN of a person by unscrupulous elements without knowledge of the said PAN-holder, PAN-linked mobile number and e-mail address to be captured and recorded in FORM GST REG-01 from CBDT database.

1^st Proviso to Rule 8(1)

An ISD shall make a separate application for registration as Input Service Distributor.

There is no threshold limit for registration for an ISD.

Application shall be made in Form GST REG 01 only.

Different offices like marketing division, security division etc. may apply for separate ISD registration.

Rule 8(2)

(a) PAN shall be verified

(i) online by the common portal from the database of the CBDT and

(ii) through separate OTP sent to the mobile no. e-mail-id linked to the PAN.

[5][(b) & (c)***]

Before amendments wef 26/12/2022, mobile no and email-id provided in Part A was to be verified through OTP sent on them.

After amendments, OTP shall be sent to pan linked mobile no and email id.

Rule 8(3)

On successful verification of the PAN, mobile number and e-mail address,

a temporary reference number(TRN) shall be generated and communicated to the applicant on the said mobile number and e-mail address.

Rule 8(4)

Using the TRN generated u/sr 8(3), the applicant shall electronically submit an application in Part B of GST REG-01, duly signed or verified through EVC, along with the documents specified in the said Form at the common portal.

Part B of application contains the details, such as, constitution of business, jurisdiction, option for composition, date of commencement of business, reason to obtain registration, address of PPoB and nature of activity carried out therein, details of APoB, details of bank account(s), details of authorized signatory, etc.

[6][Rule 8(4A)

Where an applicant, other than a person notified u/s 25(6D), opts for authentication of Aadhaar,

he shall, while submitting the application u/sr 8(4), undergo authentication of Aadhaar number and

the date of submission of the application in such cases shall be earlier of

date of authentication of the Aadhaar number, or

15 days from the submission of the application in Part B of GST REG-01 u/sr 8(4)

If an applicant opts for authentication of Aadhaar, while submitting part B, he shall undergo authentication of Aadhaar number and

date of submission of the application in such cases shall be earlier of

date of authentication of the Aadhaar number, or

15 days from the submission of the application in Part B of GST REG-01 u/sr 8(4)

[7][1^st Proviso to Rule 8(4A)

Every application made u/sr (4) by a person, other than a person notified u/s 25(6D),

who has opted for authentication of Aadhaar 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

such individuals in relation to the applicant as notified u/s 25(6C) where the applicant is not an individual,

along with the verification of the original copy of the documents uploaded with the application in GST REG-01

at one of the Facilitation Centres notified by the Commissioner and

the application shall be deemed to be complete only after completion of the process laid down under this sub-rule]

For complete provision of authentication of Aadhar, please refer section 25(6B).

[8][Rule 8(4B)

The Central Government may by notification specify the States/ UTs wherein 1^st Proviso to sub-rule (4A) shall not apply.

Vide Notification No. 27/2022 - Central Tax dated 26-12-2022, Rule 8(4A) shall apply only to Gujrat state.

Rule 8(5)

On receipt of an application u/sr 8(4), or (4A) an acknowledgement shall be issued electronically to the applicant in GST REG-02.

Rule 8(6)

Registration as a CTP shall be given a TRN for making advance deposit of tax u/s 27 and

the acknowledgement u/sr 8(5) shall be issued electronically only after the said deposit.

Question & Answer

There was a simplified registration procedure under GST. However, this easy registration procedure was unduly misused by fly-by-night operators.

Thus, in an endeavor to curb/check such operators and to increase compliance, aadhaar e-KYC based registration has been introduced under the GST law.

Wef 21.08.2020, aadhaar authentication is mandatory for the new applicants in order to be eligible for grant of registration.

Aadhaar Authentication process has been introduced, for the persons applying for GST registration as Normal taxpayer/ Composition/ CTP / ISD/ SEZ Developer/ SEZ Unit etc, in GST REG 01.

[9][Section 25(6A)

Authentication of Aadhaar for existing RP

Every RP shall undergo authentication, or furnish proof of possession of Aadhaar No. in such form and manner and within such time as may be prescribed:

Alternative means of Identification if Aadhaar not assigned

Provided that if an Aadhaar no. is not assigned to the RP,

such person shall be offered alternate and viable means of identification in such manner as Government may prescribe:

Registration shall be invalid on failure of authentication of Aadhaar / means of Identification

Provided further that in case of failure to

undergo authentication or

furnish proof of possession of Aadhaar number or

furnish alternate and viable means of identification,

registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.]

Existing registrants will also be required to undergo aadhaar authentication otherwise their registration shall be deemed to be invalid.

However, no notification has been issued yet prescribing the manner of undergoing aadhaar authentication of already registered persons.

[10][Rule 10B

Other than a person notified u/s 25(6D), RP who has been issued a certificate of registration u/r 10

shall, undergo authentication of the Aadhaar number

of the proprietor, in the case of proprietorship firm, or

of any partner, in the case of a partnership firm, or

of the karta, in the case of a HUF, or

of the Managing Director or any whole time Director, in the case of a company, or

of any of the Members of the Managing Committee of an AOP or BOI or a Society, or

of the Trustee in the Board of Trustees, in the case of a Trust and

of the authorized signatory,

in order to be eligible for the purposes as specified in column (2) of the Table below:

Table

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: –

(a) her/his Aadhaar Enrolment ID slip; and

(b)

(i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988;

Provided further that such person shall undergo the authentication of Aadhaar number within 30 days of the allotment of the Aadhaar number.

[11][Section 25(6B)

On and from the date of notification [i.e. 01-04-2020] and

in order to be eligible for grant of registration,

every individual shall undergo authentication, or furnish proof of possession of Aadhaar number,

in such manner as the Government may specify in the said notification.

Notification No. 18/2020-Central Tax dt. 23-03-2020

Above notification is issued u/s 25(6B), which provides that

individual shall undergo authentication of Aadhaar number wef 01-04-2020, as specified in rule 8(4A).

Wef 01-04-2020, individual shall undergo authentication of Aadhar no. as per Rule 8(4A).

[12][1^st Proviso to Section 25(6B)

if an Aadhaar number is not assigned to an individual,

such individual shall be offered alternate and viable means of identification

in such manner as the Government may specify in the said notification.

Notification No. 18/2020-Central Tax dt. 23-03-2020

As per above 1^st proviso of above notification, if Aadhaar number is not assigned to individual,

he shall be offered alternate and viable means of identification in the manner specified in rule 9 [Physical Verification]

One the basis of section 25(6B), If an Individual applies for new registration then

he may undergo for authentication of Aadhaar as per rule 8(4A) or

he may opt for physical verification as per rule 9.

[13][Section 25(C)

On and from the date of notification [i.e. 01-04-2020] and

in order to be eligible for grant of registration

every person, other than an individual, shall undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons,

in such manner, as the Government may specify in the said notification:

Notification No. 19/2020-Central Tax dt. 23-03-2020

Above notification is issued u/s 25(6C), which provides that

Person other than individual shall undergo authentication of Aadhaar number wef 01-04-2020, as specified in rule 8(4A).

[14][1^st Proviso to Section 25(6C)

if an Aadhaar number is not assigned to such person,

Such person shall be offered alternate and viable means of identification

in such manner as the Government may specify in the said notification.

Notification No. 19/2020-Central Tax dt. 23-03-2020

As per above 1^st proviso of above notification, if Aadhaar number is not assigned to such person,

he shall be offered alternate and viable means of identification in the manner specified in rule 9.

One the basis of all above provisions, If person other than individual applies for new registration then

It’s authorised representative may undergo for authentication of Aadhaar as per Rule 8(4A) or

it may opt for physical verification as per rule 9.

[15][Section 25(6D)

The provisions of section 25(6A) or (6B) or (6C) shall not apply to such person or class of persons or any State/UT or part thereof, as the Government may specify by notification.

Notification No. 03/2021-Central Tax dt. 23-02-2021

As per above notification, provisions of section 25 [16][(6A) or] (6B) or 25(6C) shall not apply to a person who is–

1. not a citizen of India; or
2. a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration u/s 25(9)

Explanation to Section 25(6D)

For this section, “Aadhaar number” shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.]

Once registration application is submitted, GST system sends "link" to the concerned persons at their GST registered mobile numbers and email ids mentioned in the GST application, for the aadhaar authentication.

On clicking the verification link, a window for Aadhaar Authentication will open where they have entered Aadhaar Number and the OTP received by them on the mobile number linked with Aadhaar.

Taxpayers need to complete Aadhaar authentication of all Promoters/ Partners/ Authorized Signatories/ Karta etc. as mentioned in the application to avail this option.

On successful authentication, demographic data of the persons is fetched from Aadhaar to GST System.

Section 25(10)

The registration or the UIN shall be granted or rejected after due verification in such manner and within such period as may be prescribed.

Rule 9(1)

The application shall be forwarded to the PO

who shall examine the application and the accompanying documents and

if the same are found to be in order,  he shall approve the application as follows

Rule 9(1)

if application is found to be in order,

PO shall approve the grant of registration to the applicant

within [17][7] working days from the date of submission of the application.

If PO founds application and accompanying documents in order, he shall approve registration within 7 working day from date of application.

[18][1^st Proviso to Rule 9(1)

Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to

(a) failure of Aadhaar authentication as per rule 8(4A) or not opting for Aadhaar authentication, or

[19][(aa) a person, who has undergone authentication of Aadhaar number as per rule 8(4A), is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]

(b) PO deems it fit to carry out physical verification of places of business, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner

the registration shall be granted within 30 days of submission of application,

after physical verification of the place of business in the presence of the said person, in the manner provided u/r 25 and verification of such documents as the proper officer may deem fit.

If person does not opt for authentication of Aadhar or for any other reason, PO may physically verify PoB and shall grant registration within 30 day from date of application.

[20][Rule 25

Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to

failure of Aadhaar authentication [21][or

due to not opting for Aadhaar authentication] before the grant of registration, or

due to any other reason after the grant of registration,

he may get such verification of the place of business, in the presence of the said person, 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 15 working days following the date of such verification]

He shall upload verification report, other documents, including photographs in GST REG-30 within a period of 15 working days following the date of such verification.

Question & Answer

Rule 9(2)

Where the application submitted u/r 8 is found to be deficient,

in terms of any information or any document required to be furnished u/r 8, or

If PO requires any clarification with regard to any information or documents provided in the application,

he may issue a notice to the applicant electronically in GST REG-03

within [22][7] working days from the date of submission of the application and

Applicant shall reply in REG-04 within 7 working days

applicant shall furnish such clarification, information or documents electronically, in GST REG-04,

within a period of 7 working days from the date of the receipt of such notice.

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

Question & Answer

1^st Proviso to Rule 9(2)

where-

(a) a person, other than a person notified u/s 25(6D), fails to undergo authentication of Aadhaar number as specified in sub-rule 8(4A) or does not opt for authentication of Aadhaar number; or

[23][(aa) a person, who has undergone authentication of Aadhaar number as specified in rule 8(4A), 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 30 days from the date of submission of the application.]

Question & Answer

Rule 9(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 7 working days from the date of the receipt of such clarification or information or documents.

Rule 9(4)

Where no reply is furnished by the applicant in response to the notice issued u/sr 9(2) or

where PO is not satisfied with the clarification, information or documents furnished,

he [24][may], for reasons to be recorded in writing, reject such application and inform the applicant electronically in GST REG-05.

Section 25(12)

A registration or a UIN shall be deemed to have been granted after the expiry of the period prescribed u/s 25(10), if no deficiency has been communicated to the applicant within that period

Rule 9(5)

If the proper officer fails to take any action, -

(a) within 7 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 30 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 7 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.

If PO does not take any action within specified period, registration shall be deemed to have been granted.

Section 25(9)

Notwithstanding anything contained in sub-section (1),

(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries; and

(b) any other person or class of persons, as may be notified by the Commissioner,

shall be granted a UIN in such manner and

for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.

Question & Answer

Rule 17(1)

Every person required to be granted a UIN u/s 25(9)

may submit an application electronically in GST REG-13,

duly signed or verified through EVC,

in the manner specified in rule 8 at the common portal.

Rule 17(1A)

The UIN granted u/s 25(9)(a) to a person shall be applicable to the territory of India]

Rule 17(2)

The proper officer may,

upon submission of an application in GST REG-13 or

after filling up the said form [25][or

after receiving a recommendation from the Ministry of External Affairs, Government of India],

assign a UIN to the said person and

issue a certificate in GST REG-06 within a period of 3 working days from the date of the submission of the application.

Section 25(11)

A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.

Rule 10(1)

Subject to section 25(12)

where the application for grant of registration has been approved u/r 9,

a certificate of registration in 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 GSTIN shall be assigned subject to the following characters, namely:-

(a) two characters for the State code;

(b) ten characters for the PAN or the TAN;

(c) two characters for the entity code; and

(d) one checksum character.

GSTIN Format

The registration in GST is PAN based and State specific.

Registration under GST is not tax specific, i.e. single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and cesses.

Question & Answer

If an application is submitted

Effective date of Registration shall be

Rule 10(2)

within a period of 30 days from the date of his becoming liable to registration

date on which the person becomes liable to registration

Rule 10(3)

after the expiry of 30 days from the date of his becoming liable to registration

date of the grant of registration u/r 9(1) or (3) or (5)

Ex

Sugam Services Ltd. is engaged in taxable supply of services in Madhya Pradesh. The turnover of Sugam Services Ltd. exceeded ` 20 lakh on 1st November. It is liable to get registered by 1st December [30 days] in the State of Madhya Pradesh. It applies for registration on 28thNovember and is granted registration certificate on 5thDecember. The effective date of registration of Sugam Services Ltd. is 1stNovember.

Ex

In above example, if Sugam Services Ltd. applies for registration on 3rd December and is granted registration certificate on 10th December. The effective date of registration of Sugam Services Ltd. is 10th December.

Question & Answer

Rule 10(4)

Every certificate of registration shall be duly signed or verified through electronic verification code] by the proper officer under the Act.

Rule 10(5)

Where the registration has been granted u/r 9(5),

the applicant shall be communicated the registration number, and the certificate of registration u/sr (1), duly signed or verified through EVC,

shall be made available to him on the common portal, within a period of 3 days after the expiry of the period specified u/r 9(5)

Rule 10(A)

After a certificate of registration in GST REG-06 made available on the common portal and a GSTIN has been assigned,

RP, except those who have been granted registration u/r 12 [TDS] or, 16,[Suo moto]

shall as soon as may be, but not later than 45 days from the

date of grant of registration or

date on which the return required u/s 39 is due to be furnished,

whichever is earlier,

furnish details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.

Furnishing of Bank Account Details at the time of application for registration

However, this relaxation is not available for those who have been granted registration as TDS deductor/ TCS collector under rule 12 or who have obtained suo-motu registration under rule 16. They are mandatorily required to furnish the bank account details at the time of filing the application for registration.

Cancellation of Registration u/s 29(2) & Rule 21

If Bank A/c Details are not furnished within 45 days as specified above, PO may cancel the registration u/s 29(2)

Rule 12(1)

Any person required to deduct tax u/s 51 or collect tax at source u/s 52

shall electronically submit an application, duly signed or verified through EVC,

in GST REG-07 for the grant of registration through the common portal.

[26][Rule 12(1A)

A person applying for registration to deduct or collect tax, in a State/UT where he does not have a physical presence,

shall mention

the name of the State/UT in PART A of GST REG-07 and

the name of the State/UT in PART B thereof in which PPoB is located which may be different from the State/UT mentioned in PART A.]

If registration for TDS/TCS in a State/UT is different from state/UT of PoPB, then both place must be mentioned in Part A and Part B of GST REG-07.

Rule 12(2)

The PO may

grant registration after due verification and

issue a certificate of registration in GST REG-06

within 3 working days from the date of submission of the application.

Question & Answer

Rule 12(3)

Where,

[27][on a request made in writing by a person to whom a registration has been granted u/sr (2) or]

upon an enquiry or pursuant to any other proceeding under the Act,

the PO is satisfied that a person to whom a RC has been issued

is no longer liable to deduct tax at source u/s 51 or collect tax at source u/s 52,

the said PO may cancel the registration issued u/sr (2) and

such cancellation shall be communicated to the said person electronically in GST REG-08:

Provided that the PO shall follow the procedure as provided in rule 22 for the cancellation of registration.

Rule 14(1)

Any person supplying OIDAR services

from a place outside India to a non-taxable online recipient

shall electronically submit an application for registration, duly signed or verified through EVC,

in GST REG-10.

Refer Section 2(17) of IGST Act, for meaning of “OIDAR Services”

Rule 14(2)

The applicant shall be granted registration, in GST REG-06,

subject to such conditions and restrictions and by such officer as may be notified by the Central Government.

Question & Answer