Issue of registration certificate
Rule 3
Bill
REGISTRATION
GST – Registration – Final Draft Rules 18-5-2017
3. Issue of registration certificate
(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 2, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as “GSTIN”) shall be assigned to him in the following format:
(a) two characters for the State code;
(b) ten characters for the PAN or the Tax Deduction and Colle
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