(1) Subject to the provisions of subsection (12) of section 25, where the application for grant of registration has 1 This sub-rule (5) was substituted by Notification No.1020/C.R. 80/Taxation-1, (Notification No.62/2020, Tenth Amendment 2020) dated the 26th August 2020 (w.e.f. 21.8.2020). Prior to substitution this sub-rule (5) read as:
“(5) If the proper officer fails to take any action, - (@) within a period of three working days from the date of submission of the application; or () 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.” This sub-rule (5) was again substituted by Notification No. GST-1020/ C.R. 120/ Taxation-1 (Notification No. 94/2020- Fourteenth Amendment-2020) dated 4t January 2021 (w.e.f.22.12.2020). Prior to substitution it was read as:
(5) If the proper officer fails to take any action, —
(a) Within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or
(b) Within the time period prescribed under the proviso to sub-rule (2), in cases 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 (44) of rule 8; or
(c) Within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) 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.]
29 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) of rule 9.
4) Every certificate of registration shall be ![duly signed or verified through electronic verification code] 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 sub-rule (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.
1 These words were substituted for the words “digitally signed” by Notification No. MGST-1017/C.R. 100(1)/ Taxation- 1, dated 29t June 2017 (First Amendment-2017), (w.e f. 222 June 2017).
30 ![10A. Furnishing of Bank Account Details.- After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall 2[“within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal”.]
3[Provided that in case of proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]