CGST Rules Rule 8 — Application for registration

CGST Rules, 2017  ·  Application for registration

CGST Rules 10 Amendments

Quick Answer

Rule 8 of the CGST Rules, 2017 governs Application for registration. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 8 CGST: Application for registration — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 10
(1) Every person who is liable to be registered under sub-section1
(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"), except–]
(i)a non-resident taxable person;1
(ii)a person required to deduct tax at source under section 51;1
(iii)a person required to collect tax at source under section 52;1
(iv)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 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM GST REG-01on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:1
Provided that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.1
(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 and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number4.
(b)****5
(c)****6
(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. (4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided that 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 proviso.(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.3 Provided that 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 proviso.3] Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section10
(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 Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.]
(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the 7proviso to9 sub-rule (4A) shall not apply.7proviso to9 sub-rule (4A) shall not apply.]
(5)On receipt of an application under sub-rule (4) or sub-rule (4A)8, 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.

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Amendment History

123456789+1 moreSuperscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2023↑ view in text

Substituted vide Notification No. 51/2023-CT dated 29.09.2023 for "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, [****] 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: [****] [Provided] that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor."

2
2023↑ view in text

Substituted vide Notification No. 04/2023-CT dated 31.03.2023 for "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."

3
2022↑ view in text

Specified vide Notification No. 26/2022-CT dated 26.12.2022 that "the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat."

4
2022↑ view in text

Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

5
2022↑ view in text

Omitted vide Notification No. 26/2022-CT dated 26.12.2022 for "The mobile number declared under sub-rule (1) shall be verified through a onetime password sent to the said mobile number; and".

6
2022↑ view in text

Omitted vide Notification No. 26/2022-CT dated 26.12.2022 for "The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.".

7
2022↑ view in text

Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

8
2022↑ view in text

Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

9
2023↑ view in text

Substituted vide Notification No. 04/2023-CT dated 31.03.2023 for "provisions of".

10
2024↑ view in text

Inserted vide Notification No. 12/2024-CT dated 10.07.2024 (w.e.f. 11th day of February, 2025, appointed vide Notification No. 09/2025-CT, dated 11.02.2025).

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