Procedure for registration is governed by section 25 of the CGST Act read with relevant CGST Rules, 2017.

Under GST, the application for registration has to be submitted electronically at the GST Common Portal – www.gst.gov.in

Section 25(1)

Every person who is liable to be registered u/s 22 or 24

shall apply for registration in every such State/ UT in which he is so liable

within 30 days from the date on which he becomes liable to registration,

in such manner and subject to such conditions as may be prescribed^[R-8]:

A person becomes liable to register

u/s 22 (based on turnover limit) or

u/s 24 (compulsory registration).

Section 22 states that person liable for registration shall apply in every such states where is so liable. Hence registration needs to be taken State-wise.

A business entity having its branches in multiple States will have to take separate State-wise registration for its branches in different States.

1^st Proviso to Section 25(1)

a casual taxable person or a non-resident taxable person

shall apply for registration

at least five days prior to the commencement of business.

[1][2^nd Proviso to Section 25(1)

a person having a unit in a SEZ or being a SEZ developer

shall have to apply for a separate registration,

as distinct from his PoB located outside the SEZ in the same State/UT.]

There may be a case where two units of a tax payer are located in same State/UT - one in SEZ and another outside SEZ. In that case, separate registrations have to be obtained for each of the two units as separate places of business.

SEZ is a geographically bound zone where the economic laws relating to export and import are more liberal as compared to other parts of the country. SEZ is considered to be a place outside India for all tax purposes.

Before 01-02-2019, SEZ was required for separate registration by Proviso to Rule 8(1). After 01-02-2019, same was deleted from rule and provided in Proviso to Section 25(1).

Explanation to Section 25(1)

Every person who makes a supply from the territorial waters of India

shall obtain registration in the coastal State/UT

where the nearest point of the appropriate baseline is located.

Section 25(2)

A person seeking registration under this Act

shall be granted a single registration in a State/UT

Within a State, if an entity has different branches, it shall be granted single registration, wherein it can declare

one place as principal place of business (PPoB) and

other branches as additional places of business (APoB)

[2][Proviso to Section 25(2) read with ^[3][Rule 11(1)

Person having multiple PoB^[2(85)] in a State/UT

requiring a separate registration for any such PoB

shall be granted separate registration for each such PoB subject to the following conditions, namely:-

(a) such person has more than one PoB as defined u/c 2(85)

(b) such person shall not pay tax u/s 10 [Composition levy] for any of his PoB if he is paying tax u/s 9 for any other PoB;

(c) all separately registered PoB of such person shall pay tax on supply of goods or services or both made to another registered PoB of such person and issue a tax invoice or a bill of supply, for such supply.

Explanation

For the purposes of clause (b), it is hereby clarified that

where any PoB of RP that has been granted a separate registration becomes ineligible to pay tax u/s 10,

all other registered PoB of the said person shall become ineligible to pay tax u/s 10.

Person is normally required to obtain single registration in a State/UT.

However, where he has multiple PoB in a State/UT, he has the option either to get a single registration for said State/UT or to get separate registrations for each PoB in such State/UT.

Rule 11(2)

A RP opting to obtain separate registration for each PoB

shall submit a separate application in GST REG-01 in respect of such PoB.

Rule 11(3)

Rule  9 and rule 10 relating to verification and the issue of the certificate of registration

shall, mutatis mutandis, apply to an application submitted under this rule.

Section 25(3)

A person, though not liable to be registered u/s 22 or 24

may get himself registered voluntarily, and

all provisions of this Act, as are applicable to RP, shall apply to such person.

Even if person’s AT < Threshold Limit or he is not compulsorily required to be registered, he may voluntarily apply for GST registration.

Once a person obtains voluntary registration, he has to pay tax even though his aggregate turnover does not exceed threshold limit.

Section 25(8) read with Rule 16(1)

Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act,

the proper officer finds that a person liable to registration but he has failed to apply for such registration,

then without prejudice to any action which may be taken under this Act or under any other law for the time being in force

such officer may

register the said person on a temporary basis and

issue an order in GST REG-12

Rule 16(2)

The registration granted u/sr (1) shall be effective from the date of such order.

Rule 16(3)

Every person to whom a temporary registration has been granted u/sr (1), shall,

within 90 days from the date of the grant of temporarily registration,

submit an application for registration in the form and manner provided in rule 8 or rule 12

Person to whom temporary registration has been granted, shall apply for registration as per provisions of normal registration

Proviso to Rule 16(3)

where the said person has filed an appeal against temporary registration,

in such case, the application for registration shall be submitted

within 30 days from the date of order upholding the liability to registration by the Appellate Authority

Such person shall either:

(i) submit an application for registration in prescribed form within 90 days from the date of grant of temporary registration, or

(ii) file an appeal against such temporary registration.

In case (ii), if the Appellate Authority^[2(8)] upholds the liability to registration, application for registration shall be submitted within 30 days from the date of order

Rule 16(4)

Rule  9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted u/sr (3).

Rule 16(5)

The GSTIN assigned, pursuant to the verification u/sr (4),

shall be effective from the date of the order granting registration u/sr (1).

Section 25(4)

A person who has obtained or is required to obtain more than one registration, whether in

one State/ UT or

more than one State/ UT

shall, in respect of each such registration,

be treated as distinct persons for the purposes of this Act.

Meaning of Distinct Person

• Each registration has its own GSTIN.
• Supplies between the two registrations are treated as supplies between separate persons, even if the PAN is the same.
• GST must be charged on such supplies (unless specifically exempt).

Section 25(5)

Where a person who has obtained or is required to obtain registration in a State/ UT in respect of an establishment^[2(50],

has an establishment in another State/ UT,

then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.

Explanation 1 to section 8 of the IGST Act

For the purposes of this Act, where a person has,–

(i) an establishment in India and any other establishment outside India;

(ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or

(iii) an establishment in a State or Union territory and any other establishment [4][***] registered within that State or Union territory,

then such establishments shall be treated as establishments of distinct persons.

In simpler terms, the concept of distinct persons can be understood as follows:

The establishments of a person with separate registrations whether within the same State/UT or in different States/UTs are considered as distinct persons.

Where a person having one registered establishment in a State/UT has another establishment in a different State/UT [not necessarily registered], these establishments are considered as establishments of distinct persons.

Transactions between different locations (with separate GST registrations) of same legal entity (eg., stock transfers or branch transfers) will qualify as ‘supply’ under GST as these are transactions between distinct persons.

Ex

Rishabh Enterprises, a registered supplier, owns an AC restaurant in Virar, Maharashtra. It has opened a liquor shop in Raipur, Uttarakhand for trading of alcoholic liquor for human consumption.

Since supply of alcoholic liquor for human consumption in Uttarakhand is a non-taxable supply, Rishabh Enterprises is not required to obtain registration with respect to the same in Uttarakhand.

In this case, air-conditioned restaurant in Maharashtra and liquor shop in Uttarakhand [though unregistered] shall be treated as establishments of distinct persons. Supply by Maharashtra office to Uttarakhand office, in course or furtherance of business even without consideration will qualify as supply.

Transactions between different locations (with separate GST registrations) of same legal entity (eg., stock transfers or branch transfers) will qualify as ‘supply’ under GST as these are transactions between distinct persons.

Ex

Raghubir Fabrics transfers 1000 shirts from his factory located in Lucknow to his retail showroom in Delhi so that the same can be sold from there. The factory and retail showroom of Raghubir Fabrics are registered in the States where they are located. Although no consideration is charged, supply of goods from factory to retail showroom constitutes supply.

Transfer between two units of a legal entity under single registration (apparently within same State) will not be considered as supply.

Ex

Raghubir Fabrics transfers 1000 shirts from his factory located in Lucknow to his retail showroom in Kanpur so that the same can be sold from there.

It has taken one registration in the State of Uttar Pradesh declaring Lucknow factory as its principal place of business and Kanpur showroom as its additional place of business.

Since no consideration is charged, supply of goods from factory to retail showroom in same State under single registration does not constitute supply.

However, in the above example, if Raghubir Fabrics obtains separate registrations for Lucknow factory and Kanpur showroom, stock transfer between the Lucknow factory and Kanpur showroom will constitute supply.

Section 25(6)

Every person shall have a PAN issued under the Income tax Act, 1961

in order to be eligible for grant of registration:

PAN is must for GST registration except in below mentioned cases.

Proviso to Section 25(6)

Person required to deduct tax u/s 51

may have, in lieu of a PAN, a TAN issued under the said Act

in order to be eligible for grant of registration.

Section 25(7)

Notwithstanding anything contained in section 25(6),

a NRTP may be granted registration u/s 25(1) on the basis of such other documents as may be prescribed.

NRTP may apply with Self certified copy of Passport as per Rule 13(1)

[5][Section 25(6B) read with N No. 18/2020-CT

On and from the date of notification [i.e. 01-04-2020] and

in order to be eligible for grant of registration,

every individual shall

undergo authentication, or

furnish proof of possession of Aadhaar number,

as specified in rule 8

Wef 01-04-2020, individual shall undergo authentication of Aadhar no. as per Rule 8.

[6][Section 25(6C) read with N No. 19/2020-CT

On and from the date of notification [i.e. 01-04-2020] and

in order to be eligible for grant of registration

every person, other than an individual,

shall undergo authentication, or furnish proof of possession of Aadhaar number of

(a) authorised signatory of all types;

(b) Managing and Authorised partners of a partnership firm; and

(c) Karta of an HUF,

as specified in rule 8

[7][Proviso to Section 25(6B) read with Proviso of N No. 18/2020-CT

if an Aadhaar number is not assigned to an individual,

such individual shall be offered alternate and viable means of identification

in such manner as specified in rule 9 [Physical Verification]

One the basis of section 25(6B), If an Individual applies for new registration then

he may undergo for authentication of Aadhaar as per rule 8(4A) or

he may opt for physical verification as per rule 9.

[8][1^st Proviso to Section 25(6C) read with Proviso of N No. 19/2020-CT

if an Aadhaar number is not assigned to such person,

such person shall be offered alternate and viable means of identification

in such manner as specified in rule 9.

One the basis of all above provisions, If person other than individual applies for new registration then

It’s authorised representative may undergo for authentication of Aadhaar as per Rule 8(4A) or

it may opt for physical verification as per rule 9.

[9][Section 25(6D)

The provisions of section 25(6A) or (6B) or (6C) shall not apply to

such person or class of persons or

any State/UT or part thereof,

as the Government may specify by notification.

Notification No. 03/2021-CT dt. 23-02-2021

Provisions of section 25 [10][(6A) or] (6B) or 25(6C) shall not apply to a person who is–

1. not a citizen of India; or
2. a Department or establishment of the CG or SG; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration u/s 25(9) [UIN]

Explanation to Section 25(6D)

For this section, “Aadhaar number” shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.]

The procedure for registration prescribed under rules 8, 9 and 10 are also applicable to

a person paying tax under composition levy,

person seeking voluntary registration

casual taxable person.

[i][Rule 8(1)

Every person who is liable to be registered u/s 25(1) also person seeking voluntary registration u/s 25(3) (“applicant”), other than

(i) a non-resident taxable person,

(ii) a person required to deduct TDS u/s 51,

(iii) a person required to collect TCS u/s 52 and

(iv) a person supplying OIDAR services from a place outside India to a non-taxable online recipient referred to in section 14 or

a person supplying online money gaming^[2(80B)] from a place outside India to a person in India referred to in section 14A of IGST Act,

shall, before applying for registration, declare his

PAN,

State or Union territory

in Part A of GST REG-01

on the common portal^[2(26)], either directly or through a Facilitation Centre notified by the Commissioner:

Every person liable to get registered u/s 22 and person seeking voluntary registration shall, before applying for registration, only declare his PAN and State/UT in Part A of GST REG-01 on GST Common Portal.

After amendments, there is no need to declare mobile no and e-mail id in Part A.

Proviso to Rule 8(1)

An ISD shall make a separate application for registration as Input Service Distributor.

Rule 8(2)

(a) PAN shall be validated

(i) online by the common portal from the database of the CBDT and

(ii) through separate OTP sent to the mobile no. e-mail-id linked to the PAN.

[11][(b) & (c)***]

Before amendments wef 26/12/2022, mobile no and email-id provided in Part A was to be verified through OTP sent on them.

After amendments, OTP shall be sent to pan linked mobile no and email id.

Rule 8(3)

On successful verification of the PAN, mobile number and e-mail address,

a temporary reference number(TRN) shall be generated and communicated to the applicant on the said mobile number and e-mail address.

Rule 8(4)

Using the TRN generated, the applicant shall electronically submit an application in Part B of GST REG-01,

duly signed or verified through EVC,

along with the documents specified in the said Form at the common portal.

Part B of application contains the details, such as, constitution of business, jurisdiction, option for composition, date of commencement of business, reason to obtain registration, address of PPoB and nature of activity carried out therein, details of APoB, details of bank account(s), details of authorized signatory, etc.

[12][Rule 8(4A)

Where an applicant, other than a person notified u/s 25(6D),

opts for authentication of Aadhaar,

he shall, while submitting the application u/sr (4), undergo authentication of Aadhaar number and

the date of submission of the application in such cases shall be earlier of

date of authentication of the Aadhaar number, or

15 days from the submission of the application in Part B of GST REG-01 u/sr 8(4)

If an applicant opts for authentication of Aadhaar, while submitting part B, he shall undergo authentication of Aadhaar number and

date of submission of the application in such cases shall be earlier of

date of authentication of the Aadhaar number, or

15 days from the submission of the application in Part B of GST REG-01 u/sr 8(4)

Once registration application is submitted, GST system sends "link" to the concerned persons at their GST registered mobile numbers and email ids mentioned in the GST application, for the aadhaar authentication.

On clicking the verification link, a window for Aadhaar Authentication will open where they have entered Aadhaar Number and the OTP received by them on the mobile number linked with Aadhaar.

Taxpayers need to complete Aadhaar authentication of all Promoters/ Partners/ Authorized Signatories/ Karta etc. as mentioned in the application to avail this option.

On successful authentication, demographic data of the persons is fetched from Aadhaar to GST System.

[13][1^st Proviso to Rule 8(4A)

Every application made u/sr (4) by a person, other than a person notified u/s 25(6D),

who has opted for authentication of Aadhaar and

is identified on the common portal, based on data analysis and risk parameters,

Procedure for completion of application

(i) shall be followed by biometric-based Aadhaar authentication and

(ii) taking photograph of

the applicant where the applicant is an individual or

such individuals in relation to the applicant as notified u/s 25(6C), where the applicant is not an individual,

(iii) along with the verification of the original copy of the documents uploaded with GST REG-01

at one of the Facilitation Centres notified by the Commissioner and

the application shall be deemed to be complete only after completion of the process laid down under this sub-rule]

[14][2^nd Proviso to Rule 8(4A)

Every application made u/sr (4) by a person, other than a person notified u/s 25(6D),

who has not opted for authentication of Aadhaar number,

Procedure for completion of application

(i) shall be followed by taking photograph of

the applicant where the applicant is an individual or

such individuals in relation to the applicant as notified u/s 25(6C) where the applicant is not an individual,

(ii) along with the verification of the original copy of the documents uploaded in GST REG-01

at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and

the application shall be deemed to be complete only after successful verification as laid down under this proviso.]

[15][Rule 8(4B)

The Central Government may by notification specify the States/ UTs wherein Proviso to sub-rule (4A) shall not apply.

Vide Notification No. 27/2022 – CT,

Proviso to Rule 8(4A) shall not apply in all the States and UTs

except the States of Andhra Pradesh, Gujarat and Puducherry.

Rule 8(5)

On receipt of an application u/sr (4), or (4A)

an acknowledgement shall be issued electronically to the applicant in GST REG-02.

Rule 8(6)

A person applying for registration as a CTP

shall be given a TRN for making advance deposit of tax u/s 27 and

the acknowledgement u/sr (5) shall be issued electronically only after the said deposit.

Section 25(9)

Notwithstanding anything contained in sub-section (1),

(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries; and

(b) any other person or class of persons, as may be notified by the Commissioner,

shall be granted a UIN in such manner and

for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.

Rule 17(1)

Every person required to be granted a UIN u/s 25(9)

may submit an application electronically in GST REG-13,

duly signed or verified through EVC,

in the manner specified in rule 8 at the common portal.

Rule 17(1A)

The UIN granted u/s 25(9)(a) to a person shall be applicable to the territory of India]

Rule 17(2)

The proper officer may,

upon submission of an application in GST REG-13 or

after filling up the said form [16][or

after receiving a recommendation from the Ministry of External Affairs, Government of India],

assign a UIN to the said person and

issue a certificate in GST REG-06 within a period of 3 working days from the date of the submission of the application.

Section 25(10)

The registration or the UIN shall be granted or rejected after due verification

in such manner and within such period as may be prescribed.

Rule 9(1)

The application shall be forwarded to the PO

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 [17][7] working days from the date of submission of the application.

If PO founds application and accompanying documents in order, he shall approve registration within 7 working day from date of application.

[18][Proviso to Rule 9(1)

where-

(a) a person, other than a person notified u/s 25(6D)

fails to undergo Aadhar authentication as specified in s/r 8(4A) or

does not opt for Aadhar authentication; or

[19][(aa) a person, who has undergone authentication of Aadhaar number as specified in rule 8(4A) is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of PoB; or]

(b) the PO, with the approval of an officer authorised by the Commissioner not below the rank of Ass. Commissioner, deems it fit to carry out physical verification of PoB,

the registration shall be granted within 30 days of submission of application,

after physical verification of the PoBs [20][***], as per s/r 25(2) and

verification of such documents as the PO may deem fit]

If person does not opt for authentication of Aadhar or for any other reason, PO may physically verify PoB and shall grant registration within 30 day from date of application.

[21][Rule 25(2)

Where the physical verification of the PoB of a person is required before the grant of registration under proviso to rule 9(1),

PO shall get such verification of the PoB done and

the verification report along with the other documents, including photographs, shall be uploaded in GST REG-30 on the common portal

at least 5 working days prior to the completion of the time period specified in the said proviso.]

He shall upload verification report, other documents, including photographs in GST REG-30 within a period of 15 working days following the date of such verification

Rule 9(2)

Where the application submitted u/r 8 is found to be deficient,

in terms of any information or any document required to be furnished u/r 8, or

If PO requires any clarification with regard to any information or documents provided in the application,

he may issue a notice to the applicant electronically in GST REG-03

within [22][7] working days from the date of submission of the application and

Applicant shall reply in REG-04 within 7 working days

applicant shall furnish such clarification, information or documents electronically, in GST REG-04,

within 7 working days from the date of the receipt of such notice.

Explanation.- For this sub-rule, “clarification” includes modification or correction of particulars declared in the application for registration, other than PAN, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.

Proviso to Rule 9(2)

where-

(a) a person, other than a person notified u/s 25(6D), fails to undergo authentication of Aadhaar number as specified in rule 8(4A) or does not opt for authentication of Aadhaar number; or

[23][(aa) a person, who has undergone authentication of Aadhaar number as specified in rule 8(4A), is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,

the notice in GST REG-03 may be issued not later than 30 days from the date of submission of the application.]

Rule 9(3)

Where the PO is satisfied with the clarification, information or documents furnished by the applicant,

he may approve the grant of registration to the applicant

within 7 working days from the date of the receipt of such clarification or information or documents.

Rule 9(4)

Where no reply is furnished by the applicant in response to the notice issued u/sr 9(2) or

where PO is not satisfied with the clarification, information or documents furnished,

he [24][may], for reasons to be recorded in writing,

reject such application and inform the applicant electronically in GST REG-05.

Section 25(11)

A certificate of registration shall be issued

in such form and with effect from such date as may be prescribed.

Rule 10(1)

Subject to section 25(12)

where the application for grant of registration has been approved u/r 9, [25][ 9A and 14A,]

a certificate of registration in GST REG-06 showing the principal place of business^[2(89)] and additional place or places of business

shall be made available to the applicant on the common portal and

a GSTIN shall be assigned subject to the following characters, namely:-

(a) two characters for the State code;

(b) ten characters for the PAN or the TAN;

(c) two characters for the entity code; and

(d) one checksum character.

GSTIN Format

The registration in GST is PAN based and State specific.

Registration under GST is not tax specific, i.e. single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and cesses.

Sub Rule

If an application is submitted

Effective date of Registration shall be

(2)

within a period of 30 days from the date of his becoming liable to registration

date on which the person becomes liable to registration

(3)

after the expiry of 30 days from the date of his becoming liable to registration

date of the grant of registration u/r 9(1) or (3) or (5)

Ex

Sugam Services Ltd. is engaged in taxable supply of services in Madhya Pradesh. The turnover of Sugam Services Ltd. exceeded ` 20 lakh on 1st November. It is liable to get registered by 1st December [30 days] in the State of Madhya Pradesh. It applies for registration on 28thNovember and is granted registration certificate on 5thDecember. The effective date of registration of Sugam Services Ltd. is 1stNovember.

Ex

In above example, if Sugam Services Ltd. applies for registration on 3rd December and is granted registration certificate on 10th December. The effective date of registration of Sugam Services Ltd. is 10th December.

Rule 10(4)

Every certificate of registration shall be duly signed or verified through EVC by the proper officer under the Act.

Section 25(12)

A registration or a UIN shall be deemed to have been granted

after the expiry of the period prescribed u/s 25(10),

if no deficiency has been communicated to the applicant within that period

If PO does not take any action within specified period, registration shall be deemed to have been granted.

Rule 9(5)

If PO fails to take any action, -

(a) within 7 days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or

(b) within 30 days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or

(c) within 7 days from the date of the receipt of the 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.

Rule 10(5)

Where the registration has been granted u/r 9(5),

the applicant shall be communicated the registration number, and the certificate of registration u/sr (1), duly signed or verified through EVC,

shall be made available to him on the common portal,

within 3 days after the expiry of the period specified u/r 9(5)

Rule 9A

Notwithstanding anything contained in rule 9,

any person who has applied for registration u/r 8 or rule 12 or rule 17,

shall,

upon identification on the common portal based on data analysis and risk parameters,

be granted registration electronically by the common portal,

within 3 working days from the date of submission of application.

Electronic and risk-based grant of registration:

The GST common portal automatically processes the application using PAN-Aadhaar data, risk parameters and other analytics.

If nothing suspicious is detected, the system grants GST registration electronically without manual officer intervention.

Co-exists with Rule 9

Rule 9 (traditional manual approval) still exists but Rule 9A provides a fast-track override if the system flags the application as low risk.

How Does rule 9A Works

GST portal as now having an automated evaluation engine:

(i) It checks basic identity (PAN/Aadhaar), business details, past compliance records, etc.

(ii) If all looks consistent and low risk, it auto-approves registration.

(iii) No physical verification or officer action is needed initially.

(iv) Approval must be issued within 3 working days

Example

Rule 14A allows eligible businesses to opt for a simplified GST registration with faster electronic processing — specifically for suppliers whose monthly output tax liability is relatively low.

Rule 14A(1)

Any person who has made application for registration u/s 8 and who determines that

his total output tax liability on supply of goods or services or both made to RPs

does not exceed Rs.2.5 lacs per month,

shall have an option to get registration electronically, in accordance with the provisions of this rule

Total output tax liability = central tax and State tax or Union territory tax and integrated tax and compensation cess

This is an optional route

A person may choose this option if eligible, but it is not mandatory.

Rule 14A(4)

Upon successful authentication of Aadhar number,

the applicant referred to in sub-rule (1)

shall be granted registration electronically by the common portal,

within 3 working days from the date of submission of application.

Rule 14A(6)

Where there is any change in particulars furnished in GST REG-01 by the person who has been granted registration under this rule,

the said RP shall get the particulars amended u/r 19 before filing an application for withdrawal under sub-rule (5).

Rule 14A(2)

Any person, other than a person notified u/s 25(6D)

who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.

Rule 14A(3)

Notwithstanding anything contained in rule 11,

a person registered under this rule in a State/UT

shall not be eligible to obtain another registration in the same State/ UT under this rule against the same PAN.

Rule 14A(5)

RP who intends to withdraw from the option availed u/sr (1),

shall file an application, in GST REG-32,

duly signed or verified through EVC on the common portal,

either directly or through a Facilitation Centre notified by the Commissioner:

1^st Proviso to Rule 14A(5)

RP shall not be allowed to file such application unless he has furnished,

(a) returns for a period of minimum 3 months, where such application is filed before 1^st April, 2026;

(b) returns for a period of minimum one tax period, where such application is filed on or after 1st April, 2026; and

(c) all the returns due for the period from the effective date of registration till the date of application for withdrawal

2^nd Proviso to Rule 14A(5)

RP shall be allowed to file such application where no proceedings u/s 29 have been initiated against such RP

Rule 14A(7)

Based on data analysis and risk parameters on the common portal, the provisions of rule 8(4A), relating to

authentication of Aadhaar number or

biometric-based Aadhaar authentication, taking photograph of the applicant along with verification of original copy of documents uploaded

along with registration application in GST REG-01,

shall, so far as may be, apply to application for withdrawal filed u/sr (5).

Rule 14A(8)

The provisions of rules 8(5) and (6) relating to issuance of acknowledgment,

shall, mutatis mutandis, apply to the application filed u/sr (5)

Rule 14A(9)

The application filed for withdrawal u/sr (5),

shall be verified in accordance with rule 9.

Rule 14A(10)

Upon verification u/sr (9),

PO shall issue an order

in GST REG-33 allowing the application for withdrawal from the option availed u/sr (1) or

for rejection of application in GST REG-05,

within a period specified u/r 9, as the case may be,

which shall be made available to the RP on the common portal.

Rule 14A(11)

RP who has received an order issued u/sr (10) allowing withdrawal

shall be able to furnish the details of output tax liability on supply of goods  or services or both made to RPs,

exceeding the output tax liability as referred to in sub-rule (1),

from the first day of succeeding month in which the said order has been issued.

[26][Section 25(6A)

Every registered person^[2(94)] shall

undergo authentication, or

furnish proof of possession of Aadhaar No.

in such form and manner and within such time as may be prescribed [R-10B]:

Existing registrants is also required to undergo aadhaar authentication otherwise their registration shall be deemed to be invalid.

[27][Rule 10B

RP, other than a person notified u/s 25(6D), who has been issued a certificate of registration u/r 10

shall, undergo authentication of the Aadhaar number

of the proprietor, in the case of proprietorship firm, or

of any partner, in the case of a partnership firm, or

of the karta, in the case of a HUF, or

of the Managing Director or any whole time Director, in the case of a company, or

of any of the Members of the Managing Committee of an AOP or BOI or a Society, or

of the Trustee in the Board of Trustees, in the case of a Trust and

of the authorized signatory,

in order to be eligible for the following purposes

.

1^st Proviso to Section 25(6A)

if an Aadhaar no. is not assigned to the RP,

such person shall be offered alternate and viable means of identification

in such manner as Government may prescribe [Proviso to R-10B]

1^st Proviso to Rule 10B

if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number,

such person shall furnish the following identification documents, namely: –

(a) her/his Aadhaar Enrolment ID slip; and

(b)

(i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988;

Provided further that such person shall undergo the authentication of Aadhaar number within 30 days of the allotment of the Aadhaar number.

2^nd Proviso to Section 25(6A)

in case of failure to

undergo authentication or

furnish proof of possession of Aadhaar number or

furnish alternate and viable means of identification,

registration allotted to such person shall be deemed to be invalid and

the other provisions of this Act shall apply as if such person does not have a registration.]

Rule 10(A)

After a certificate of registration in GST REG-06 has been made available on the common portal and a GSTIN has been assigned,

RP, except those who have been granted registration u/r 12 [TDS] or, 16,[Suo moto]

shall

[28][within 30 days from the date of grant of registration, or

before furnishing the details of outward supplies of goods or services or both u/s 37 in GSTR-1 or using invoice furnishing facility,

whichever is earlier,

furnish information with respect to details of bank account on the common portal]

Furnishing of Bank Account Details at the time of application for registration

However, this relaxation is not available for those who have been granted registration as TDS deductor/ TCS collector under rule 12 or who have obtained suo-motu registration under rule 16. They are mandatorily required to furnish the bank account details at the time of filing the application for registration.

Cancellation of Registration u/s 29(2) & Rule 21

If Bank A/c Details are not furnished within time limit, PO may cancel the registration u/s 29(2)

Rule 12(1)

Any person required to deduct tax u/s 51 or collect tax at source u/s 52

shall electronically submit an application, duly signed or verified through EVC,

in GST REG-07 for the grant of registration through the common portal.

[29][Rule 12(1A)

A person applying for registration to deduct or collect tax, in a State/UT where he does not have a physical presence,

shall mention

the name of the State/UT in PART A of GST REG-07 and

the name of the State/UT in PART B thereof in which PPoB is located which may be different from the State/UT mentioned in PART A.]

If registration for TDS/TCS in a State/UT is different from state/UT of PoPB, then both place must be mentioned in Part A and Part B of GST REG-07.

Rule 12(2)

The PO may

grant registration after due verification and

issue a certificate of registration in GST REG-06

within 3 working days from the date of submission of the application.

Rule 12(3)

Where,

[30][on a request made in writing by a person to whom a registration has been granted u/sr (2) or]

upon an enquiry or pursuant to any other proceeding under the Act,

the PO is satisfied that a person to whom a RC has been issued

is no longer liable to deduct tax at source u/s 51 or collect tax at source u/s 52,

the said PO may cancel the registration issued u/sr (2) and

such cancellation shall be communicated to the said person electronically in GST REG-08:

Provided that the PO shall follow the procedure as provided in rule 22 for the cancellation of registration.

Rule 13(1)

NRTP shall electronically submit an application, along with a self-attested copy of his valid passport, for registration,

duly signed or verified through electronic verification code,

in GST REG-09,

at least five days prior to the commencement of business at the common portal

either directly or through a Facilitation Centre notified by the Commissioner:

Proviso to Rule 13(1)

In the case of a business entity incorporated or established outside India,

the application for registration shall be submitted along with

its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or

its PAN, if available.

Rule 13(2)

A person applying for registration as a NRTP shall be given a TRN by the common portal

for making an advance deposit of tax as per section 27 and

the acknowledgement u/r 8(5) shall be issued electronically only after the said deposit in his electronic cash ledger.

Rule 13(3)

Rule 9 and rule 10 relating to the verification and the grant of registration

shall, mutatis mutandis, apply to an application submitted under this rule.

Rule 13(4)

The application for registration made by a NRTP

shall be [31][duly signed or verified through EVC]

by his authorised signatory who shall be a person resident in India having a valid PAN

Rule 14(1)

Any person supplying

OIDAR services from a place outside India to a non-taxable online recipient

[32][or online money gaming from a place outside India to a person in India]

shall electronically submit an application for registration in GST REG-10

duly signed or verified through EVC,

Refer Section 2(17) of IGST Act, for meaning of “OIDAR Services”

Rule 14(2)

The applicant shall be granted registration, in GST REG-06,

subject to such conditions and restrictions and by such officer as may be notified by the Central Government.

Refer instruction No. 03/2025-GST dated 17-04-2025 for processing of applications for

6. Documents to be sought from applicant while processing applications:

A. Documents in respect of Principal Place of Business (PPOB):

B. Issues in respect of Constitution of Business:

7. Officers handling registration applications should not ask any presumptive query which is not related to the documents or information submitted by the applicant.

8. Processing of registration application:

Instruction No. 03/2023-GST dated 14th June, 2023 superseded by above instruction

Above instruction were issued for processing of application for registration

However, as there have been a number of changes in the back office and due to increasing number of registration related complaints, a comprehensive instruction is being issued to take care of the latest developments and to provide clarity to the officers for processing of registration application. Accordingly, in supersession of the aforesaid instruction, the following instructions are being issued.