(1) Subject to the provisions of sub-section (l2) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-
(a) two characters for the State code;
(b)ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d)one checksum character.
(2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.
(3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) ofrule 9.
(4) Every certificate of registration shall be digitally signed by the proper officer under the Act.
(5) Where the registration has been granted under sub»rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under subrule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
ll. Separate registration for multiple business verticals within a State or a Union territory.— (l) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under subsection
(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 ofa taxable person shall not be granted registration to pay tax under section l0 ifany one ofthe other business verticals ofthe 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 ol‘ 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 ofthe 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.