GST – REGISTRATION – Draft Rules 31-3-2017
GST
Dated:- 2-4-2017
GST – REGISTRATION – Draft Rules 31-3-2017
\n=============
\nDocument 1
\nCHAPTER
\nREGISTRATION
\n1. Application for registration
\n(1) Every person (other than a non-resident taxable person, a person supplying online information
\nand data base access or retrieval services from a place outside India to a non-taxable online recipient
\nreferred to in section 14 of the Integrated Goods and Services Tax Act, a person required to deduct tax
\nat source under section 51 and a person required to collect tax at source under section 52) who is liable
\nto be registered under sub-section (1) of section 25 and every person seeking registration under sub-
\nsection (3) of section 25 (hereinafter referred to in this Chapter as \u201cthe applicant\u201d) shall, before applying
\nfor registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State
\nor Union territory in Part A of FORM GST REG-01 on the <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ail address. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n il address declared in Part = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n date. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registered person eligible to obtain separate registration for business verticals may submit a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplying for registration as a non-resident taxable person shall be given a temporary = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by such person before the end of the validity of registration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ssion of an application in FORM GST REG-12 or after filling = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te of occurrence of the event warranting amendment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n order in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e filed if the registration has been cancelled for the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ber, either directly or through a Facilitation Centre notified by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e person concerned a reasonable opportunity = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST – REGISTRATION – Draft Rules 31-3-2017 GSTDated:- 2-4-2017GST – REGISTRATION – Draft Rules 31-3-2017 ============= 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 … Continue reading “GST – REGISTRATION – Draft Rules 31-3-2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2565","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2565"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2565\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(4) Using the reference number generated under sub-rule (3), the applicant shall electronically
\nsubmit an application in Part B of FORM GST REG-01, duly signed, along with documents specified
\nin the said Form at the Common Portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued
\nelectronically to the applicant in FORM GST REG-02.
\n(6) A person applying for registration as a casual taxable person shall be given a temporary
\nreference number by the Common Portal for making advance deposit of tax in accordance with the
\nprovisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only
\nafter the said deposit in the electronic cash ledger.
\n2.
\n(1)
\nVerification of the application and approval
\nThe application shall be forwarded to the proper officer who shall examine the application and
\nthe accompanying documents an<\/p>\n
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\nA of FORM GST REG-01.
\n(3)
\nWhere the proper officer is satisfied with the clarification, information or documents furnished
\nby the applicant, he may approve the grant of registration to the applicant within seven working days
\nfrom the date of receipt of such clarification or information or documents.
\n(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2)
\nwithin the prescribed period or where the proper officer is not satisfied with the clarification,
\ninformation or documents furnished, he shall, for reasons to be recorded in writing, reject such
\napplication and inform the applicant electronically in FORM GST REG-05.
\n(5)
\nIf the proper officer fails to take any action –
\n(a)
\nwithin three working days from the date of submission of application, or
\n(b)
\nwithin seven working days from the date of receipt of clarification, information or
\ndocuments furnished by the applicant under sub-rule (2),
\nthe applica<\/p>\n
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\n(3)
\nWhere an application for registration has been submitted by the applicant after thirty days from
\nthe date of his becoming liable to registration, the effective date of registration shall be the date of grant
\nof registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 2.
\n(4) Every certificate of registration made available on the Common Portal shall be digitally signed by
\nthe proper officer under the Act.
\n(5) Where the registration has been granted under sub-rule (5) of rule 2, the applicant shall be
\ncommunicated the registration number and the certificate of registration under sub-rule (1), duly signed,
\nshall be made available to him on the common portal within three days after expiry of the period
\nspecified in sub-rule (5) of rule 2.
\n4.
\nSeparate registration for multiple business verticals within a State or a Union territory
\n(1) Any person having multiple business verticals within a State or a Union territory, requiring a
\nseparate registration f<\/p>\n
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\nseparate application in FORM GST REG-01 in respect of each such vertical.
\n(3) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall, mutatis
\nmutandis, apply to an application submitted under this rule.
\n5. Grant of registration to persons required to deduct tax at source or to collect tax at source
\n(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person
\nrequired to collect tax at source in accordance with the provisions of section 52 shall electronically
\nsubmit an application, duly signed, in FORM GST REG-07 for grant of registration through the
\nCommon Portal, either directly or from a Facilitation Centre notified by the Commissioner.
\n(2) The proper officer may grant registration after due verification and issue a certificate of
\nregistration in FORM GST REG-06 within three working days from the date of <\/p>\n
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\nreference number by the Common Portal for making an advance deposit of tax under section 27 and the
\nacknowledgement under sub-rule (5) of rule 1 shall be issued thereafter.
\n3
\n(3)
\nThe person applying for registration under sub-rule (1) shall make an advance deposit of tax in
\nan amount equivalent to the estimated tax liability of such person for the period for which registration
\nis sought, as specified in section 27.
\n(4) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall mutatis
\nmutandis, apply to an application submitted under this rule.
\nExplanation. The application for registration made by a non-resident taxable person shall be signed
\nby his authorized signatory who shall be a person resident in India having a valid PAN.
\n6A. Grant of registration to a person supplying online information and data base access or
\nretrieval services from a place outsid<\/p>\n
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\ngranted to him.
\n(2)
\nThe application under sub-rule (1) shall be acknowledged only on payment of the amount
\nspecified in sub-section (2) of section 27.
\n8.
\nSuo moto registration
\n(1)
\nWhere, pursuant to any survey, enquiry, inspection, search or any other proceedings under the
\nAct, the proper officer finds that a person liable to registration under the Act has failed to apply for such
\nregistration, such officer may register the said person on a temporary basis and issue an order in FORM
\nGST REG-11.
\n(2)
\nThe registration granted under sub-rule (1) shall be effective from the date of order granting
\nregistration.
\n(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within
\nninety days from the date of the grant of such registration, submit an application for registration in the
\nform and manner provided in rule 1 or rule 5 unless the said person has filed an appeal against the g<\/p>\n
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\nup the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM
\nGST REG-06 within three working days from the date of submission of application.
\n10.
\n(1)
\nDisplay of registration certificate and GSTIN on the name board
\nEvery registered person shall display his certificate of registration in a prominent location at
\nhis principal place of business and at every additional place or places of business.
\n(2) Every registered person shall display his GSTIN on the name board exhibited at the entry of
\nhis principal place of business and at every additional place or places of business.
\n11.
\n(1)
\nAmendment of registration
\nWhere there is any change in any of the particulars furnished in the application for registration
\nin FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-
\n09A or FORM GST-REG-12, as the case may be, either at the time of obtaining registration or as
\namende<\/p>\n
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\n(b) The change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory
\nshall be applicable for all registrations of the registered person obtained under these rules on the same
\nPAN.
\n(c) Where the change relates to any particulars other than those specified in clause (a), the
\ncertificate of registration shall stand amended upon submission of the application in FORM GST REG-
\n13 on the Common Portal:
\nProvided that any change in the mobile number or e-mail address of the authorised signatory submitted
\nunder rule 1, as amended from time to time, shall be carried out only after online verification through
\nthe Common Portal in the manner provided under the said rule.
\n5
\n(d)
\nWhere a change in the constitution of any business results in change of the Permanent Account
\nNumber (PAN) of a registered person, the said person shall apply for fresh registration in FORM GST
\nREG-01.
\n(3) Where the prop<\/p>\n
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\nFORM GST REG -05.
\n(6)
\nIf the proper officer fails to take any action-
\n(a) within fifteen working days from the date of submission of application, or
\n(b) within seven working days from the date of receipt of reply to the notice to show cause
\nunder sub-rule (4),
\nthe certificate of registration shall stand amended to the extent applied for and the amended certificate
\nshall be made available to the registered person on the Common Portal.
\n12.
\nApplication for cancellation of registration
\nA registered person, other than a person to whom a unique identification number has been granted
\nunder rule 9 or a person to whom registration has been granted under rule 5, seeking cancellation of his
\nregistration under sub-section (1) of section 29 shall electronically submit an application in FORM
\nGST REG-14, including therein the details of inputs held in stock or inputs contained in semi-finished
\nor finished goods held in stock and of capital goods held in stock on the date fro<\/p>\n
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\n(1) Where the proper officer has reasons to believe that the registration of a person is liable to be
\ncancelled under section 29, he shall issue a notice to such person in FORM GST REG-16, requiring
\nhim to show cause within seven working days from the date of service of such notice as to why his
\nregistration should not be cancelled.
\n(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-17
\nwithin the period prescribed in the said sub-rule.
\n(3) Where a person who has submitted an application for cancellation of his registration is no longer
\nliable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order
\nin FORM GST REG-18, within thirty days from the date of application submitted under sub-rule (1)
\nof rule 12 or, as the case may be, the date of reply to the show cause issued under sub-rule (1), cancel
\nthe registration, with effect from a date to be determined by him and notify the taxabl<\/p>\n
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\nfailure of the taxable person to furnish returns, unless such returns are filed and any amount due as tax,
\nin terms of such returns has been paid along with any amount payable towards interest, penalties and
\nlate fee payable in respect of the said returns.
\n(2)(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are
\nsufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of
\nregistration by an order in FORM GST REG-21 within thirty days from the date of receipt of the
\napplication and communicate the same to the applicant
\n(b) The proper officer may, for reasons to be recorded in writing, under circumstances other than
\nthose specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation
\nof cancellation of registration and communicate the same to the applicant.
\n(3) The proper officer shall, before passing the or<\/p>\n
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\n(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
\nand a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be
\nmade available to him on the Common Portal:
\nProvided that a taxable person who has been granted multiple registrations under the existing law on
\nthe basis of a single PAN shall be granted only one provisional registration under the Act:
\nProvided further that a person having centralized registration under Chapter V of the Finance Act, 1994
\nshall be granted only one provisional registration in the State or Union territory in which he is registered
\nunder the existing law. (CGST Rules only)
\n(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall submit
\nan application electronically in FORM GST REG\u201324, duly signed, along with the information and
\ndocuments <\/p>\n
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\nof being heard:
\nProvided further that the show cause notice issued in FORM GST REG-27 can be vacated by issuing
\nan order in FORM GST REG-19, if it is found, after affording the person an opportunity of being
\nheard, that no such cause exists for which the notice was issued.
\n(4) Every person registered under any of the existing laws, who is not liable to be registered under
\nthe Act may, within thirty days from the appointed day, at his option, submit an application
\nelectronically in FORM GST REG-28 at the Common Portal for cancellation of the registration
\ngranted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said
\nregistration.
\n8
\n17. Physical verification of business premises in certain cases
\nWhere the proper officer is satisfied that the physical verification of the place of business of a registered
\nperson is required after grant of registration, he may get such verification done and t<\/p>\n
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\nor is mentally incapacitated from attending to his affairs, by any other adult member of such family
\nor by the authorised signatory of such Karta;
\n(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
\n(d) in the case of a Government or any Governmental agency or local authority, by an officer
\nauthorised in this behalf;
\n(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory;
\n(f) in the case of any other association, by any member of the association or persons or authorised
\nsignatory;
\n(g) in the case of a trust, by the trustee or any trustee or authorised signatory; or
\n(h) in the case of any other person, by some person competent to act on his behalf,
\nor by a person authorised in accordance with the provisions of section 48.
\n(3)
\nshall be issued electronically by the
\nAll notices, certificates and orders<\/p>\n
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