Rule 9
Verification of the application and approval
GST
Registration
Rule 9 of Central Goods and Services Tax Rules, 2017
9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of 6[seven] working days from the date of submission of the application.
7[Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
11[(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of busines
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n, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
9[Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
12[(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,
the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.]
Ex
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a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or
(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or
(c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.]
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NOTES:-
1.
Inserted vide Notification No. 16/2020 – Central Tax dated 23-03-2020 w.e.f. 01-04-2020
2.
Substituted vide Notification No. 62/2020-Central Tax dated 20-08-2020 w.e.f. 21-08-2020 before it was read as,
“1[Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, th
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gistration shall be deemed to have been approved.”
6.
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as, “three”
7.
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as,
“2[Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.]”
8.
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(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.]”
11.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
12.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
13.
Omitted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as,
“in the presence of the said person”
–
Statute, statutory
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