GOODS AND SERVICES TAX  REGISTRATION RULES, 2017

Rule

Rule Heading

1

Application for Registration

2

Verification of the Application and Approval

3

Issue of Registration Certificate

4

Separate Registration for Multiple Business Verticals within a State or a Union territory

5

Grant of Registration to Persons Required to Deduct tax at Source or to Collect tax at Source

6

Grant of Registration to Non-Resident Taxable Person

7

Grant of Registration to a Person Supplying Online Information and Data Base Access or Retrieval Services from a Place Outside India to a Non-Taxable Online Recipient

8

Extension in Period of Operation by Casual Taxable Person and Non-Resident Taxable Person

9

Suo Moto Registration

10

Assignment of Unique Identity Number to Certain Special Entities

11

Display of Registration Certificate and GSTIN on the Name Board

12

Amendment of Registration

13

Application for Cancellation of Registration

14

Registration to be Cancelled in Certain Cases

15

Cancellation of Registration

16

Revocation of Cancellation of Registration

17

Migration of Persons Registered Under the Existing Law

18

Physical Verification of Business Premises in Certain Cases

19

Method of Authentication