Rule 8. Application for registration.

Important Keyword: GST, section 25, section 27, section 14, section 51, section 52, section 14A IGST Act 2017.

GST Rule 8. Application for registration. –

¹[(1) Every person 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”), except–

     (i) a non-resident taxable person;

    (ii) a person required to deduct tax at source under section 51;

   (iii) a person required to collect tax at source under section 52;

   (iv)  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  or  a  person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017),

 shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM  GST  REG-01on  the  common  portal,  either  directly  or  through  a  Facilitation Centre notified by the Commissioner:

Provided 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 ⁴[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].

(b) ⁵[****]

(c) ⁶[****]

(3) On successful verification of the Permanent Account Number, mobile number and email 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.

²[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), 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.

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.]]

¹⁰[Provided further 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 not opted for authentication of Aadhaar number, shall be followed by 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 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.]

⁷[(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the ⁹[proviso to] sub-rule (4A) shall not apply.]

(5) On receipt of an application under sub-rule (4) ⁸[or sub-rule (4A)], an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02 .

(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.

1. Substituted vide Notification No. 51/2023-CT dated 29.09.2023  for “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, [****] 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:

[****]

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

2. Substituted vide Notification No. 04/2023-CT dated 31.03.2023  for “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 sub-rule.”

3. Specified vide Notification No. 26/2022-CT dated 26.12.2022 that “the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat.”

4. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

5. Omitted vide Notification No. 26/2022-CT dated 26.12.2022  for “The mobile number declared under sub-rule (1) shall be verified through a onetime password sent to the said mobile number; and”.

6. Omitted vide Notification No. 26/2022-CT dated 26.12.2022  for “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.”.

7. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

8. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

9. Substituted vide Notification No. 04/2023-CT dated 31.03.2023 for “provisions of”.

10. Inserted vide Notification No. 12/2024-CT dated 10.07.2024 w.e.f. yet to be notified.

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