Rule 9 of CGST Rules - Verification of the application and approval

Rule 9 of CGST Rules - Verification of the application and approval

(updated as on 15.11.2017)

(1) The application shall be forwarded tothe proper officer who shall examine the application and the accompanying documentsand if the same are found to be in order, approve the grant of registration to the applicantwithin a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in termsof any information or any document required to be furnished under the said rule, or wherethe proper officer requires any clarification with regard to any information provided inthe application or documents furnished therewith, he may issue a notice to the applicantelectronically in FORM GST REG-03 within a period of three working days from thedate of submission of the application and the applicant shall furnish such clarification,information or documents electronically, in FORM GST REG-04, within a period ofseven working days from the date of the receipt of such notice.

Explanation.- For the purposes of this sub-rule, the expression clarification includes modification or correction of particulars declared in the application for registration, otherthan Permanent Account Number, State, mobile number and e-mail address declared inPart A of FORM GST REG-01.

(3) Where the proper officer is satisfied with the clarification, information or documentsfurnished by the applicant, he may approve the grant of registration to the applicantwithin a period of seven working days from the date of the receipt of such clarification orinformation or documents. (4) Where no reply is furnished by the applicant in response to the notice issued undersub-rule (2) or where the proper officer is not satisfied with the clarification, informationor documents furnished, he shall, for reasons to be recorded in writing, reject suchapplication and inform the applicant electronically in FORM GST REG-05. (5) If the proper officer fails to take any action, -

(a) within a period of three working days from the date of submission of theapplication; or

(b) within a period of seven working days from the date of the receipt of theclarification, information or documents furnished by the applicant under sub-rule (2),theapplication for grant of registration shall be deemed to have been approved.

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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