GST registration rules

Revised registration rules are released by the GSTIN. These rules to be read with the relevant provisions given in GST Act.

Major provisions given here are:

1. Application for registration
2. Verification of the application and approval
3. Issue of registration certificate
4. Separate registration for multiple business verticals within a State or a Union territory
5. Grant of registration to persons required to deduct tax at source or to collect tax at source
6. Grant of registration to non-resident taxable person
7. Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient
8. Extension in period of operation by casual taxable person and non-resident taxable person
9. Suo moto registration
10. Assignment of unique identity number to certain special entities
11. Display of registration certificate and GSTIN on the name board
12. Amendment of registration
13. Registration to be cancelled in certain cases
14. Cancellation of registration
15. Revocation of cancellation of registration
16. Migration of persons registered under the existing law
17. Physical verification of business premises in certain cases
18. Method of authentication