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 on the common portal and a Goods and Services
Tax Identification Number shall be assigned subject to the following
characters, namely: -
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or
the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
(2) The registration shall be effective from the date
on which the person becomes liable to registration where the application for
registration has been submitted within a period of thirty days from such date.
(3) Where an application for registration has been
submitted by the applicant after the expiry of thirty days from the date of his
becoming liable to registration, the effective date of registration shall be
the date of the grant of registration under sub-rule (1) or sub-rule (3) or
sub-rule (5) of rule 9.
(4) Every certificate of registration shall be 1[duly
signed or verified through electronic verification code] by the proper officer
under the Act.
(5) Where the registration has been granted under
sub-rule (5) of rule 9, the applicant shall be communicated the registration
number, and the certificate of registration under sub-rule (1), duly signed or
verified through electronic verification code, shall be made available to him
on the common portal, within a period of three days after the expiry of the
period specified in sub-rule (5) of rule 9.
