Rule 8 of CGST Rules 2017: Application for Registration

Provisions under Rule 8 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Application for Registration”, are as under:

CGST Rule 8: Application for Registration (Chapter-III: Registration Rules)

(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 tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG 01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: [Note 5(a)]

Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:

Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number. [Note 5(b)]

(b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and OMITTED [Note 5(c)]

(c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address. OMITTED [Note 5(c)]

(3) On successful verification of the Permanent Account Number, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.

(4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG 01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration. [Note 3]

(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG 01 under sub-rule (4), whichever is earlier. [Note 3, 4 & 5(d)]

(4A) Every application made under sub-rule (4) by a person, other than a person notified under subsection (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule. [Note 5(d) & 6(a)]

(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. [Note 6(a)]

Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso. [Note 6(a)]

(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the provisions of proviso to sub-rule (4A) shall not apply. [Note 5(e) & 6(b)]

(5) On receipt of an application under sub-rule (4) or sub-rule (4A), an acknowledgement shall be issued electronically to the applicant in FORM GST REG 02. [Note 5(f)]

(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.

Amendments History:

1. First proviso to sub-rule (1) omitted w.e.f. 01/02/2019 vide Central Tax Notification 3/2019 dt. 29/01/2019.

2. Sub-rule (4A) inserted vide Central Tax Notification 16/2020 dt. 23/03/2020.

3. Sub-rule (4A) substituted w.r.e.f. 01/04/2020 vide Central Tax Notification 62/2020 dt. 20/08/2020.

4. Sub-rule (4A) again substituted w.e.f. a date to be notified later vide Central Tax Notification 94/2020 dt. 22/12/2020, as under:

(4A) Every application made under rule (4) shall be followed by,-

(a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub­section (6D) of section 25, if he has opted for authentication of Aadhaar number; or

(b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done,

of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM 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 completion of the process laid down under this sub-rule.

5. Amendments made vide Central Tax Notification 26/2022 dated 26/12/2022:

(a) in sub-rule (1), the text “mobile number, e-mail address,” omitted;

(b) in sub-rule (2), in clause (a), the text “and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number” inserted;

(c) in sub-rule (2), clauses (b) and (c) omitted;

(d) Sub-rule (4A) substituted;

(e) New sub-rule (4B) inserted; and

(f) in sub-rule (5), the text “or sub-rule (4A)” inserted.

6. Amenmdnts made vide Central Tax Notification 4/2023 dated 31/03/2023, effective December 26, 2022:

(a) sub-rule (4A) substituted; and

(b) in sub-rule (4B), for words “provisions of”, the words “proviso to” substituted.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.