Category: CGST RULE

Rule 22. Cancellation of registration. – (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 , he shall issue a notice to such person in FORM GST REG-17 , requiring him to show cause, within a period of seven working days from the date of […]

1 [ Rule 21A. Suspension of registration. – (1) Where a registered person has applied for cancellation of registration under rule 20 , the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of […]

Rule 21. Registration to be cancelled in certain cases. – The registration granted to a person is liable to be cancelled, if the said person, – (a) does not conduct any business from the declared place of business; or 1 [(b) issues invoice or bill without supply of goods or services 2 [or both] in violation of the provisions […]

Rule 20. Application for cancellation of registration. – A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17 , seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16 , including therein […]

Rule 19. Amendment of registration. – (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13 , either at the time of obtaining registration or Unique Identity Number or as amended from time to […]

Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board. – (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods […]

Rule 17. Assignment of Unique Identity Number to certain special entities. – (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13 , duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, […]

Rule 16. Suo moto registration. – (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 under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue […]

Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person. – (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or […]

Rule 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. – (1) Any person supplying online information and database access or retrieval services from a place outside India to anon-taxable online recipient shall electronically submit an application for registration, duly signed […]