Rule 8 of CGST Rules – Application for registration

(updated as on 15.11.2017)

(1) Every person, other than a non-resident taxable person,a person required to deduct tax at source under section 51, a person required to collect taxat source under section 52 and a person supplying online information and database accessor retrieval services from a place outside India to a non-taxable online recipient referredto in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who isliable to be registered under sub-section (1) of section 25 and every person seekingregistration under sub-section (3) of section 25 (hereafter in this Chapter referred to asthe applicant) shall, before applying for registration, declare his Permanent AccountNumber, mobile number, e-mail address, State or Union territory in Part A of FORMGST REG-01 on the common portal, either directly or through a Facilitation Centrenotified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being aSpecial Economic Zone developer shall make a separate application for registration as abusiness vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make aseparate application for registration as such Input Service Distributor.
(2)

(a) The Permanent Account Number shall be validated online by the commonportal from the database maintained by the Central Board of Direct Taxes.

(b) The mobile number declared under sub-rule (1) shall be verified through aone-time password sent to the said mobile number; and

(c) The e-mail address declared under sub-rule (1) shall be verified through aseparate one-time password sent to the said e-mail address.

(3) On successful verification of the Permanent Account Number, mobile number and emailaddress, a temporary reference number shall be generated and communicated to theapplicant on the said mobile number and e-mail address.
(4) Using the reference number generated under sub-rule (3), the applicant shallelectronically submit an application in Part B of FORM GST REG-01, duly signed orverified through electronic verification code, along with the documents specified in thesaid Form at the common portal, either directly or through a Facilitation Centre notifiedby the Commissioner.
(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issuedelectronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given atemporary reference number by the common portal for making advance deposit of tax inaccordance with the provisions of section 27 and the acknowledgement under sub-rule (5)shall be issued electronically only after the said deposit.

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