Rule 10 of CGST Rules - Issue of registration certificate

Rule 10 of CGST Rules - Issue of registration certificate

(updated as on 15.11.2017)

(1) Subject to the provisions of sub-section (12) ofsection 25, where the application for grant of registration has been approved under rule 9,a certificate of registration in FORM GST REG-06 showing the principal place ofbusiness and additional place or places of business shall be made available to theapplicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-

(a) two characters for the State code;

(b) ten characters for the Permanent Account Number or the Tax Deduction andCollection Account Number;

(c) two characters for the entity code; and

(d) one checksum character.

(2) The registration shall be effective from the date on which the person becomes liableto registration where the application for registration has been submitted within a period ofthirty days from such date. (3) Where an application for registration has been submitted by the applicant after theexpiry of thirty days from the date of his becoming liable to registration, the effectivedate of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9. (4) Every certificate of registration shall be duly signed or verified through electronicverification code by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 9, the applicantshall be communicated the registration number, and the certificate of registration undersub-rule (1), duly signed or verified through electronic verification code, shall be madeavailable to him on the common portal, within a period of three days after the expiry ofthe period specified in sub-rule (5) of rule 9.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

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