Rule 10 of CGST Rules 2017: Issue of Registration Certificate

Provisions under Rule 10 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Issue of Registration Certificate”, are as under:

CGST Rule 10: Issue of Registration Certificate (Chapter-III: Registration Rules) 

(1) Subject to the provisions of sub-section (12) of section 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 of business and additional place or places of business shall be made available to the applicant 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 and Collection 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 liable to registration where the application for registration has been submitted within a period of thirty days from such date.

(3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date 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 digitally signed duly signed or verified through electronic verification code [text substituted from 22/06/2017: refer Note 1] by the proper officer under the Act.

(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.

Amendments History:

1. In sub-rule (4), the words “digitally signed” substituted with the words “duly signed or verified through electronic verification code” vide Notification 7/2017 from 22/06/2017.

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