CGST Rules Rule 9 — Verification of the application and approval

CGST Rules, 2017  ·  Verification of the application and approval

CGST Rules 9 Amendments

Quick Answer

Rule 9 of the CGST Rules, 2017 governs Verification of the application and approval. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 9 CGST: Verification of the application and approval — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 9
**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 seven1 working days from the date of submission of the application:
Provided that where -2
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or2
(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or7]
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business 2****9, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit;2(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or7
(b)the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business ****9, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit; ]
(2)Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of seven3 working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
Provided that where -4
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or4
(aa)a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or8]
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.4(aa)a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or8
(b)the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.]
Explanation. - For the purposes of this sub-rule, the expression "clarification" includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01 .
(3)Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.
(4)Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he may5, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5)If the proper officer fails to take any action, -6
(a)within a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or6
(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule6
(1); or]
(c)within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.6

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Amendment History

123456789Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2020↑ view in text

Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "three"

2
2020↑ view in text

Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:

3
2020↑ view in text

Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "three".

4
2020↑ view in text

Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "Provided that where a person, other than a person notified under sub-section (6D) of section 25,fails to undergo authentication of Aadhaar number as specified in sub-rule (4A)of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty-one days from the date of submission of the application."

5
2020↑ view in text

Substituted (w.e.f. 21.08.2020) vide Notification No.62/2020 - CT dated. 20.08.2020 for "shall".

6
2020↑ view in text

Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "(5) If the proper officer fails to take any action, -

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

Omitted by Notification No. 38/2023-CT dated 04.08.2023 for "in the presence of the said person".

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