1[(1) Every person 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”), except—
(i) a non-resident taxable person;
(ii) a person required to deduct tax at source under section 51;
iii) a person required to collect tax at source under section 52;
(iv) 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 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM GST REG-01 on the 1 This sub rule was substituted by Notification No. MGST.1023/C.R. 52(3)/Taxation-1.— (Notification No. 51/2023, Second Amendment, 2023) dated 16th October, 2023, (w.e.f. 1st October, 2023). Earlier read as :
1. Every person, other than a non- resident taxable person, a person required to deduct tax at source under section 51, a person required to collect 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 of 2017) 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, 1[*+*+*4] 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:
P 1[Provided] that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
22 ) common portal, either directly or through a Facilitation Centre notified by the Commissioner :
Provided that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.]
(a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes ![and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number]|
(b) 2[rerees] (C) 3[******]
(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.
1 These words were inserted by Notification No. MGST.1022/C R.2 / Taxation-1 (Fifth Amendment-2022, Notification 2 No.26/2022), dated 13th January 2023 (w. e.f. 26/12/2022).
This clause was Omitted vide Notification No. 26/2022-State Tax, dated 13.01.2023, w.e.f. 26.12.2022; earlier read as: The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and This clause was Omitted vide Notification No. 26/2022-State Tax, dated 13.01.2023, w.e.f. 26.12.2022; earlier read as: The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address 23 1[2[(44) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier
Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the ! This sub-rule was substituted by Notification No. MGST.1524/C.R.24 /Taxation-1, (Notification No. 12/2024, Amendment-2024), dated 12th August, 2024, [ISHISEHAREHSIZ028)] Earlier read as :
4A) Every application made under rule (4) [or sub-rule (4A)], shall be followed by,-
(a) biometric-based Aadhaar authentication and taking photograph, unless exempted under subsection (6D) of section 25, if he has opted for authentication of Aadhaar number; or
(b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.]
2 This sub-rule was inserted by Notification No.GST-1020/C.R.36/Taxation-1, (Notification No.16/2020 , Third Amendment 2020) dated 30th March 2020 and again this sub-rule (44) 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. 1.4.2020). Prior to substitution this sub-rule read as :
“(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration.” And again this sub-rule (4A) was substituted by Notification No. GST-1020/C.R.120/Taxation-1 (Notification No.
94/2020- Fourteenth Amendment-2020) dated 4% January 2021 (w.e.f.- -). Prior to substitution this sub-rule read as :
(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
24 applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, alongwith the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso :]
[ “Provided further that every application made under subrule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”.]
(5) Onreceipt 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 % This Proviso was inserted by Notification No. MGST.1524/C.R.24 /Taxation-1, (Notification No. 12/2024, Amendment-2024), dated 12th August, 2024, 25 the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.