(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
[(1A) A person applying for registration to [deduct or]28 collect tax in accordance with the provisions of [section 51, or, as the case may be,]29 section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in
PART A.]30
27. Substituted by The Bihar Goods and Services Tax (Amendment) Rules, 2019 published vide Notification No. 152 Patna dated 31st January, 2019 w.e.f. 01.02.2019. Prior to substitution rule read as under:
(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub- section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of section 2;
(b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9;
(c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.
Explanation. For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section.
(2) A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
28. Inserted by The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2019 published vide Notification No. 841 Patna dated 18th July, 2019.
29. Inserted by The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2019 published vide Notification No. 841 Patna dated 18th July, 2019.
30. Inserted by The Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2018 published vide Notification No. 18 Patna dated 03rd January, 2019.
2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 16 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, [on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or]31 upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.