Category: CGST RULE

Rule 13. Grant of registration to non-resident taxable person. – (1) A non-resident taxable person shall electronically submit an application , along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09 , at least five days prior to the commencement of business at the common portal either […]

Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source. – (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application , duly signed or verified […]

1 [Rule 11. Separate registration for multiple places of business within a State or a Union territory . – (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each […]

1 [ Rule 10B. Aadhaar authentication for registered person.- The registered person, other than a person notified under sub-section (6D) of section 25 , who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership […]

1 [ Rule 10A. Furnishing of Bank Account Details. – After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16 , shall as soon […]

Rule 10. Issue of registration certificate. – (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 […]

Rule 9. Verification of the application and approval. – (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 1 [seven] working days from the date of […]

CHAPTER III REGISTRATION Rule 8. Application for registration. – (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 […]

Rule 7. Rate of tax of the composition levy. – The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table: – 1 [ TABLE Sl. No. Section under which […]

Rule 6. Validity of composition levy. – (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.   (2) The person referred to in sub-rule (1) shall be liable to pay tax under […]