GST – REGISTRATION – Draft Rules 31-3-2017
GST
Dated:- 2-4-2017
GST – REGISTRATION – Draft Rules 31-3-2017
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Document 1
CHAPTER
REGISTRATION
1. Application for registration
(1) Every person (other than a non-resident taxable person, a person supplying online information
and data base 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, a person required to deduct tax
at source under section 51 and a person required to collect tax at source under section 52) 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 (hereinafter referred to in this Chapter as “the applicant”) shall, before applying
for registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State
or Union territory in Part A of FORM GST REG-01 on the
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ail 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, along with documents specified
in the said Form at the Common Portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(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 in the electronic cash ledger.
2.
(1)
Verification of the application and approval
The application shall be forwarded to the proper officer who shall examine the application and
the accompanying documents an
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il 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 seven working days
from the date of 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)
within the prescribed period or where the proper officer is not satisfied with the clarification,
information or documents furnished, he shall, for reasons to be recorded in writing, reject such
application and inform the applicant electronically in FORM GST REG-05.
(5)
If the proper officer fails to take any action –
(a)
within three working days from the date of submission of application, or
(b)
within seven working days from the date of receipt of clarification, information or
documents furnished by the applicant under sub-rule (2),
the applica
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date.
(3)
Where an application for registration has been submitted by the applicant after thirty days from
the date of his becoming liable to registration, the effective date of registration shall be the date of grant
of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 2.
(4) Every certificate of registration made available on the Common Portal shall be digitally signed by
the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 2, the applicant shall be
communicated the registration number and the certificate of registration under sub-rule (1), duly signed,
shall be made available to him on the common portal within three days after expiry of the period
specified in sub-rule (5) of rule 2.
4.
Separate registration for multiple business verticals within a State or a Union territory
(1) Any person having multiple business verticals within a State or a Union territory, requiring a
separate registration f
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registered person eligible to obtain separate registration for business verticals may submit a
separate application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall, mutatis
mutandis, apply to an application submitted under this rule.
5. Grant of registration to persons required to deduct tax at source or to collect tax at source
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person
required to collect tax at source in accordance with the provisions of section 52 shall electronically
submit an application, duly signed, in FORM GST REG-07 for grant of registration through the
Common Portal, either directly or from a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of
registration in FORM GST REG-06 within three working days from the date of
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pplying for registration as a non-resident taxable person shall be given a temporary
reference number by the Common Portal for making an advance deposit of tax under section 27 and the
acknowledgement under sub-rule (5) of rule 1 shall be issued thereafter.
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(3)
The person applying for registration under sub-rule (1) shall make an advance deposit of tax in
an amount equivalent to the estimated tax liability of such person for the period for which registration
is sought, as specified in section 27.
(4) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall mutatis
mutandis, apply to an application submitted under this rule.
Explanation. The application for registration made by a non-resident taxable person shall be signed
by his authorized signatory who shall be a person resident in India having a valid PAN.
6A. Grant of registration to a person supplying online information and data base access or
retrieval services from a place outsid
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by such person before the end of the validity of registration
granted to him.
(2)
The application under sub-rule (1) shall be acknowledged only on payment of the amount
specified in sub-section (2) of section 27.
8.
Suo moto registration
(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 under the Act has failed to apply for such
registration, such officer may register the said person on a temporary basis and issue an order in FORM
GST REG-11.
(2)
The registration granted under sub-rule (1) shall be effective from the date of order granting
registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within
ninety days from the date of the grant of such registration, submit an application for registration in the
form and manner provided in rule 1 or rule 5 unless the said person has filed an appeal against the g
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ssion of an application in FORM GST REG-12 or after filling
up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM
GST REG-06 within three working days from the date of submission of application.
10.
(1)
Display of registration certificate and GSTIN on the name board
Every registered person shall display his certificate of registration in a prominent location at
his principal place of business and at every additional place or places of business.
(2) Every registered person shall display his GSTIN on the name board exhibited at the entry of
his principal place of business and at every additional place or places of business.
11.
(1)
Amendment of registration
Where there is any change in any of the particulars furnished in the application for registration
in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-
09A or FORM GST-REG-12, as the case may be, either at the time of obtaining registration or as
amende
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te of occurrence of the event warranting amendment.
(b) The change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory
shall be applicable for all registrations of the registered person obtained under these rules on the same
PAN.
(c) Where the change relates to any particulars other than those specified in clause (a), the
certificate of registration shall stand amended upon submission of the application in FORM GST REG-
13 on the Common Portal:
Provided that any change in the mobile number or e-mail address of the authorised signatory submitted
under rule 1, as amended from time to time, shall be carried out only after online verification through
the Common Portal in the manner provided under the said rule.
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(d)
Where a change in the constitution of any business results in change of the Permanent Account
Number (PAN) of a registered person, the said person shall apply for fresh registration in FORM GST
REG-01.
(3) Where the prop
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n order in
FORM GST REG -05.
(6)
If the proper officer fails to take any action-
(a) within fifteen working days from the date of submission of application, or
(b) within seven working days from the date of receipt of reply to the notice to show cause
under sub-rule (4),
the certificate of registration shall stand amended to the extent applied for and the amended certificate
shall be made available to the registered person on the Common Portal.
12.
Application for cancellation of registration
A registered person, other than a person to whom a unique identification number has been granted
under rule 9 or a person to whom registration has been granted under rule 5, seeking cancellation of his
registration under sub-section (1) of section 29 shall electronically submit an application in FORM
GST REG-14, including therein the details of inputs held in stock or inputs contained in semi-finished
or finished goods held in stock and of capital goods held in stock on the date fro
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n
(1) Where the proper officer has reasons to believe that the registration of a person is liable to be
cancelled under section 29, he shall issue a notice to such person in FORM GST REG-16, requiring
him to show cause within seven working days from the date of service of such notice as to why his
registration should not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-17
within the period prescribed in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is no longer
liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order
in FORM GST REG-18, within thirty days from the date of application submitted under sub-rule (1)
of rule 12 or, as the case may be, the date of reply to the show cause issued under sub-rule (1), cancel
the registration, with effect from a date to be determined by him and notify the taxabl
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e filed if the registration has been cancelled for the
failure of the taxable person to furnish returns, unless such returns are filed and any amount due as tax,
in terms of such returns has been paid along with any amount payable towards interest, penalties and
late fee payable in respect of the said returns.
(2)(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are
sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of
registration by an order in FORM GST REG-21 within thirty days from the date of receipt of the
application and communicate the same to the applicant
(b) The proper officer may, for reasons to be recorded in writing, under circumstances other than
those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation
of cancellation of registration and communicate the same to the applicant.
(3) The proper officer shall, before passing the or
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ber, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
and a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be
made available to him on the Common Portal:
Provided that a taxable person who has been granted multiple registrations under the existing law on
the basis of a single PAN shall be granted only one provisional registration under the Act:
Provided further that a person having centralized registration under Chapter V of the Finance Act, 1994
shall be granted only one provisional registration in the State or Union territory in which he is registered
under the existing law. (CGST Rules only)
(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall submit
an application electronically in FORM GST REG–24, duly signed, along with the information and
documents
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e person concerned a reasonable opportunity
of being heard:
Provided further that the show cause notice issued in FORM GST REG-27 can be vacated by issuing
an order in FORM GST REG-19, if it is found, after affording the person an opportunity of being
heard, that no such cause exists for which the notice was issued.
(4) Every person registered under any of the existing laws, who is not liable to be registered under
the Act may, within thirty days from the appointed day, at his option, submit an application
electronically in FORM GST REG-28 at the Common Portal for cancellation of the registration
granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said
registration.
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17. Physical verification of business premises in certain cases
Where the proper officer is satisfied that the physical verification of the place of business of a registered
person is required after grant of registration, he may get such verification done and t
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(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India
or is mentally incapacitated from attending to his affairs, by any other adult member of such family
or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer
authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory;
(f) in the case of any other association, by any member of the association or persons or authorised
signatory;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory; or
(h) in the case of any other person, by some person competent to act on his behalf,
or by a person authorised in accordance with the provisions of section 48.
(3)
shall be issued electronically by the
All notices, certificates and orders
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