Updates

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 […]

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 […]