1. Application for registration:
Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 37 and a person required to collect tax at source under section 43C, who is liable to be registered under Schedule III of this Act and every person seeking voluntary registration, shall apply for registration in every such State in which he is so liable within thirty days from the date on which he becomes liable to registration. [Before applying for registration, declare his Permanent Account Number (PAN), mobile number and e-mail address in Part A of GST REG-01, On successful verification of the PAN, mobile number and e-mail address, an application reference number shall be generated and using the reference number generated, the person shall electronically submit an application in Part B of GST REG- 01, duly signed, along with documents specified]
Provided that a person applying for registration as a casual taxable person shall be given a temporary identification number for making advance deposit of tax under section 19A.
A non-resident taxable person shall electronically submit an application for registration duly signed, for a period not exceeding 90 days, in GST REG-10, at least five days prior to commencement of the business. The provisions of verification and grant of registration shall apply mutatis mutandis to an application made under GST REG-10.
A person required to deduct tax at source or a person required to collect tax at source shall electronically submit an application, duly signed, in GST REG-07 for grant of registration. Officer may cancel the registration issued under GST REG-07 and such cancellation shall be communicated to the said person in GST REG-08.
Any person having multiple business verticals, within a State, shall be granted separate registration in respect of each of the verticals subject to some conditions. A registered taxable person eligible to obtain separate registration for business verticals may file separate application in GST REG-01 in respect of each such vertical.
Any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be notified by the Board / Commissioner, shall obtain a Unique Identity Number. Every person required to obtain a unique identity number under sub-section (6) of section 19 may submit an application, electronically in GST REG-09.
Where, during the course of any survey, inspection, search, enquiry or any other proceeding under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in GST REG 13.Within thirty days from the date of the grant of such registration under GST REG 13, file an application for registration in the form and manner provided in para 1.
Provided that the person is registered under an earlier law, shall be granted registration on a provisional basis in GST REG- 21 that will be made available on the Common Portal. Every person who has been granted a provisional registration under GST REG- 21 shall submit an application electronically in GST REG–20, duly signed, along with the information and documents specified in the said application, within Six months.
Where a registered casual taxable person or non-resident taxable person intends to extend the period of registration (From 90 Days) indicated in his application of registration, an application in GST REG-25 shall be furnished electronically.
On receipt of an application, an acknowledgement shall be issued electronically to the applicant in GST REG-02.
2. Verification of the application:
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 three common working days from the date of submission of application.
Where the application for registration submitted is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may so intimate to the applicant electronically in GST REG-03 within three common working days from the date of submission of application and the applicant shall furnish electronically such clarification, information or documents sought, in GST REG-04, within seven common working days from the date of receipt of such intimation.
Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within seven common working days of receipt of such clarification or information or document.
Where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in GST REG-05.
If the proper officer fails to take any action-
(a) Within three common working days from the date of submission of application, or
(b) Within seven common working days from the date of receipt of 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.
3. Issue of registration certificate:
Where the application for grant of registration has been approved, a certificate of registration in GST REG-06 for the principal place of business and for every additional place of business shall be made available to the applicant on the Common Portal.
The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within thirty days from such date. Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.
4. Amendment to Registration:
Where there is any change in any of the particulars furnished in the application for registration in GST REG-01, GST REG-07, GST REG-09 or FORM GST-REG-10, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered taxable person shall, within fifteen days of such change, submit an application electronically, duly signed, in GST REG-11:
– Where the change relates to the Name of Business, Principal Place of Business, and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration under section 21, the proper officer shall approve the amendment within fifteen common working days from the date of receipt of application in GST REG- 11 after due verification and on being satisfied about the need to make amendment and issue an order in GST REG-12 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment.
– Where the change relates to any particulars other than those specified above, the certificate of registration shall stand amended upon submission of the application in GST REG-11 on the Common Portal.
5. Application for cancellation of registration:
A registered taxable person seeking cancellation of his registration (under subsection (1) of section 21) shall electronically submit an application in GST REG-14 including the details of closing stock and liability thereon and may furnish, along with the application, relevant documents in support thereof at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner:
Provided that no application for cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
Every taxable person, other than a person paying tax under Composition Levy (section 8), seeking cancellation of registration furnish a final return.
6. Cancellation of registration:
Where the proper officer has reasons to believe that the registration of a taxable person is liable to be cancelled under section 21, he may issue a notice to the taxable person in GST REG-15 to show cause within seven days as to why his registration should not be cancelled:
Provided that where a notice for cancellation has been issued under [SGST rules of the State/CGST Rules], no notice shall be issued under sub-rule (1).
Where the proper officer is satisfied that a taxable person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled under section 21, he may, by issue of an order in GST REG-16, to be passed within thirty days from the date of application GST REG-14 or, the date of reply to the show cause issued under GST REG-15, as the case may be, cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section(7) of section 21(equivalent to the credit of input tax).
The provisions of cancellation shall apply mutatis mutandis to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
7. Revocation of cancellation of registration:
(1) A taxable person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in GST REG-17, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner:
Provided that no application for revocation shall be filed if the registration has been cancelled for the failure of the taxable person to furnish returns unless such returns are filed and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns.
Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in GST REG-18 within thirty days from the date of receipt of such application and communicate the same to the applicant.
The proper officer may, by an order in GST REG- 05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.
The proper officer may require the applicant to furnish, within three common working days of the filling of the application, such additional information or clarification as, in his opinion, may be required for verifying the particulars furnished in the said application, in GST REG–03 and the applicant shall furnish the information or the clarification within seven common working days from the date of the service of notice in GST REG-04.
Upon receipt of the information or clarification in GST REG-04, the proper officer may proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from the receipt of such information or clarification from the applicant.
The application shall not be rejected without affording the applicant an opportunity of being heard by issue of a notice in GST REG-19 within thirty days from the date of receipt of such application.
8. Physical verification of business premises in certain cases:
Where the proper officer is satisfied that the physical verification of the place of business of a taxable person is required after grant of registration, he may get such verification done and upload the verification report along with other documents, including photographs, in GST REG-26 on the day following the date of such verification.