Rule 8
Application for registration
GST
Registration
Rule 8 of Central Goods and Services Tax Rules, 2017
Chapter III
REGISTRATION
8. Application for registration.-
14[(1) Every person 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”), except-
(i) a non-resident taxable person;
(ii) a person required to deduct tax at source under section 51;
(iii) a person required to collect tax at source under section 52;
(iv) 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 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017),
shall, before applying for registration, declare his P
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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.
12[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and
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ection (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.]
10[(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the 13[proviso to] sub-rule (4A) shall not apply.]
(5) On receipt of an application under sub-rule (4) 11[or sub-rule (4A)], 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
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sp;
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 w.e.f. to be notified before it was read as,
“4[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.]”
6.
Omitted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, “mobile number, e-mail address,”
7.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
8.
Omitted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
“(b) The mobile number declared under sub-r
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in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.]”
10.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
11.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
12.
Substituted vide Notification No. 04/2023-Central Tax, dated 31.03.2023 w.e.f. 26.12.2022 before it was read as,
“9[(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be
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red 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, 6[****] 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:
1[****]
2[Provided] that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.”
15.
Inserted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 11-02-2025
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