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 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, 5[****] 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:
1[****]
2[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 6[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) 7[****]
(c) 8[****]
(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.
3[4[(4A) 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.]]
9[(4B) The Central Government may, on the
recommendations of the Council, by notification specify the States or Union
territories wherein the provisions of sub-rule (4A) shall not apply.]
(5) On receipt of an application under sub-rule (4)
10[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.
