(l) (a) Every person, other than a person deducting tax at source or an Input Service Disrributor. registered under an existi ng law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by val idating his e mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the sa id person shall be granted registrati on on a provisional basis and a certificate of registration in FORM GST REG-25, incorporati ng the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:
Provided that a taxable person who bas been granted multiple registTations under the existing law on the basis of a s i11tgle Perm anent Account N umber shall be granted only one provisional registration unde r the P.ct:
Provided further that a person having centralised registration under the provisions of Chapter Y of the Finance Act. 1994 (32 of 1994) shall be granted only o ne provisional registration in the Sta te or Union territory in which be is registered under the existing law.
(2)(a) Every person who has been granted a provisional regis1ration under sub-rule ( I) shall submit an applicarion e lect.ronidu ty jn FORM GST REG- 26, duly signed or veritied through e lectronic verification code, along with the information and documents specified in the said application. on the common portal either directly or through a Facil itation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three m onths or withi·n such further period as may be extended by the Commissioner in this behalf.
(c) If the informatio n and the particulars furnished in the appl ication are found, by the proper officer, to be correct and complete. a certiftcate of registration in FORM GST REG-06 shall be made available to the registered person electronjcally on the common portal.
(3) Where the particulars or information specified in s ub-rule (2) have either not been furnished or not found to be correct or complete, the proper office r shall , after serving a notice to show cause in FOR.i\1 p sT REG-27 and after affording the person concerned u reasonable opportunity of being heard, cancel the provisional registration granted under sub rule (I) and issue an order in FORM CST R£G-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.
(4) Every person registered under any of the existing laws. who is not liable to be registered under the Act m ay, within a peciod of thirty days from the appointed day. at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to hlm and the proper officer shall, after conducting such enquiry as deemed fit, cancel the ~aid registrati on.
12 Tripura Gazette,IExtraordinary Issue, June 22,2017 A. D.