CGST Rule 8: Application for registration
CGST Rule 8 Application for registration:
CGST Rule 8
(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, mobile number, e-mail address, 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:
Provided that a person having a unit(s) in a Special Economic Zone or being 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: (Omitted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019)
Provided further(Omitted vide Notf no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019) 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.
(b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.
(3) On successful verification of the Permanent Account Number, mobile number and e-mail 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.
[(4A)The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration. (Inserted vide Notf no.16/2020 – CT dt. 23.03.2020)
(5) On receipt of an application under sub-rule (4), 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.
(As amended upto June 2020)
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Registration Rules: Chapter III |
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1. |
Rule 08 |
Application for registration. |
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2. |
Verification of the application and approval. |
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3. |
Issue of registration certificate. |
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4. |
Rule 10A |
Furnishing of Bank Account Details. |
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5. |
Separate registration for multiple places of business within a State or a Union territory.- |
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6. |
Grant of registration to persons required to deduct tax at source or to collect tax at source. |
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7. |
Grant of registration to non-resident taxable person |
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8. |
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. |
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9. |
Extension in period of operation by casual taxable person and non-resident taxable person. |
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10. |
Suomoto registration. |
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11. |
Assignment of Unique Identity Number to certain special entities. |
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12. |
Display of registration certificate and Goods and Services Tax Identification Number on the name board.- |
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CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
