The category of registered persons, eligible for composition levy under section 10 and the provisions ofthis Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl. Category of registered persons Rate of tax No.
( 1) (2) (3) 1 Manufacturers, other than manufacturers of such one per cent.
goods as mg be notified by the Government 2 Suppliers making supplies referred to in clause (b) of two and a half per cent.
paragraph 6 ofSchedule lI 3 Any other supplier eligible for composition levy halfper cent.
under section 10 and the provisions ofthis Chapter Chapter III REGISTRATION
8. Application for registration-(l) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 5 l, a person required to cbllect 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 of2017) 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, mobile number, email address, 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 a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an lnput Service Distributor shall make a separate application for registration as such lnput Service Distributor.
(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,
(b) The mobile number declared under sub-rule (I) shall be verified through a one-time password sent to the said mobile number; and
(c) The e-mail address declared under sub—rule (1) shall be verified through a separate one-time password sent to the said email address.
(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.
(5) On receipt of an application under sub-rule (4), 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.