Rule 9 of CGST Rules 2017: Verification and Approval of Application for Registration

Provisions under Rule 9 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Verification of the Application for Registration and Approval thereof”, are as under:

CGST Rule 9: Verification of the Application and Approval (Chapter-III: Registration Rules) 

(1) 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 a period of three seven working days from the date of submission of the application.

Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases.

Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:

Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.

Provided that where-

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

(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or [Note 9]

(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 registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit. [Note 11]

(2) Where the application submitted under rule 8 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 issue a notice to the applicant electronically in FORM GST REG 03 within a period of three seven working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG- 04, within a period of seven working days from the date of the receipt of such notice.

Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG 03 may be issued not later than twenty one days from the date of submission of the application.

Provided that where-

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

(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or [Note 9]

(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 FORM GST REG 03 may be issued not later than thirty days from the date of submission of the application.

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

(3) Where on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or 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 a period of seven working days from the date of the receipt of such clarification or information or documents. [Note 10]

(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall may, for reasons to be recorded in writing, reject such application 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 the application; or

(b) within a period of seven working 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.

(5) If the proper officer fails to take any action,-

(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or

(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or

(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or

(d) within a period of seven working 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.

(5) If the proper officer fails to take any action,-

(a) within a period of seven working 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 a period of thirty 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 a period of seven working 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.

Amendments History:

1. Proviso to sub-rule (1) inserted w.e.f. 01/04/2020, vide Central Tax Notification 16/2020 dated 23/03/2020.

2. Proviso to sub-rule (1) substituted w.e.f. 21/08/2020 vide Central Tax Notification 62/2020 dated 20/08/2020.

3. Proviso to sub-rule (2) inserted w.e.f. 21/08/2020 vide Central Tax Notification 62/2020 dated 20/08/2020.

4. In sub-rule (4), the text ‘shall’ substituted with ‘may’ w.e.f. 21/08/2020 vide Central Tax Notification 62/2020 dated 20/08/2020.

5. Sub-rule (5) substituted w.e.f. 21/08/2020 vide Central Tax Notification 62/2020 dated 20/08/2020.

6. In sub-rule (1) & (2), the text ‘three’ substituted with ‘seven’ vide Central Tax Notification 94/2020 dated 22/12/2020.

7. Proviso to sub-rule (1) & (2) substituted vide Central Tax Notification 94/2020 dated 22/12/2020.

8. Sub-rule (5) again substituted vide Central Tax Notification 94/2020 dated 22/12/2020.

9. In sub-rule (1) & (2), in the proviso, new clause (aa) inserted vide Central Tax Notification 26/2022 dated 26/12/2022.

10. The text “on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or” inserted in sub-rule (3), vide Central Tax Notification 26/2022 dated 26/12/2022.

11. The text “in the presence of the said person” in proviso to sub-rule (1) removed vide Central Tax Notification 38/2023 dated 04/08/2023.

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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.