The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee 1 This rule was inserted by Notification No. GST-1019/C.R. 71/Taxation-1, dated 28th June 2019 (Fourth Amendment, Notification No. 31/2019), (w.e.f. 28th June 2019).
These words, letters and figures were substituted by Notification No. 1023/C.R.44(2)/Taxation-1, (Notification No. 38/2023, Amendment-2023), dated 4th September, 2023, (w.e.f. 4th August, 2023). Earlier read as : “as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the retum required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision”.
2 3 This proviso was inserted by Notification No. GST-1021/C.R.90/ Taxation-1(Notification No.35/2021-Eighth Amendment-2021) dated 7th October 2021, (w.e.f. - )- 4 This rule was inserted by Notification No. GST-1021/C.R.90/ Taxation-1(Notification No.35/2021-Eighth Amendment- 2021) dated 7th October 2021, (w.e.f.
31 in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below :- Table Sr. No. Purpose
(1) (2)
1. For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23
2. For filing of refund application in FORM RFD-01 under rule 89
3. For refund under rule 96 of the integrated tax paid on goods exported out of India
Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: —
(a) her/his Aadhaar Enrolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.]
32 1[11. Separate registration for multiple places of business within a State or a Union territory.— (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely :— (@) such person has more than one place of business as defined in clause (85) of section 2;
(b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to 1 This rule was substituted by Notification No. GST-1019/C.R. 18/Taxation-1(Notification No.3/2019-First Amendment-2019) dated 1st February 2019, (w.e.f. 1st February 2019). Prior to substitution it was read as under:- “11. Separate registration for multiple business verticals within a State or a Union territory. - (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: - (@) 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.” 33 another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.
Explanation.— For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(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.]