The category of registered persons, eligible for composition levy under section ~0 and the provisions of this Chapter, specified in column (2) of the Table below shall pay ta?< under section 10 at the rate specified in column (3) of the said Table:- Sl.
No.
(l) 1 2 3 Category of registered persons
(2) Manufacturers, otber than manufacturers of such goods as may be notified by the Government Suppliers making supplfies referred to in c lause (b) of I paragraph 6 of Schedult II Any other supplier e~igible for composition levy under section 10 and the provisions of this Chapter Chapter III REGTSTRA TrON Rate oftax
(3) one per cent.
two and a haJf per cent.
half per cent.
8. Application for r cgistrationr ( l ) Every person. other than a non-resident ta-xable person. a person required to deduct tax at source under seqtion 51, a person required to collecL lax at source under section 52 and a person supplying, online information and database access or retrieval services from a place butside India to a non-taxable online recipient referred to in section 14 of the Integrated Gobds and Services Tax Act, 2017 ( 13 of 20 1"7) who is liable to be registered under sub-section !(1) of section 25 and every person seeking registration under sub-section (J) of section 25 (\lereafte~ in this Chapter referred to as " the applicant") shall.
before applying for registration~ declare· his Pennanem Account Number, _mobiJe number, e mail address, State or Union terri"tory in Part A of FORM GST REG-01 on the common portal, e ither directly o r throug~ a Facilitation Centre notified by the Con1.11lissioner:
Provided that a person h.flving a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shaJ:I make a separate application for registration as a business vertical distinct from his other u 1 nits locared outside the Special Economic Zone:
Provided further that e\1ery person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
(2) (a) The Permanent 11\ccount Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Ta.xes.
(b) The mobile nurrtber declared under sub-rule (l) shall be verified through a one-time password sent to the sa.id mobile number; and
(c) T he e-mail addr~ss declared under sub-rule (l) shall be verified through a separate one-time passwprd sent to the said e-mail address.
(3) On successful verificati6n of the Permanent Acti:oum "Number. mobile number and e mail address, a temporary ref~rence number shall be generated and communicated to the applicant on the said mobile nu~ber and e-mail address.
(4) Usi.ng the reference n;umber generated under sub-rule (3), the applicant shall electronically submit an appliqation in Part B of FORM GST REG-01, duly signed or verified through electronic verircatjon ·code, along with the docume.nts specified in the satd 4 Tripura Gazette~ Extraordinary Issue, June 22, 2017 A. D.
Form at the common portal, eit?er dJrectly or through a Facilitation Centre notified by the Commissioner.
(5) On receipt of an appl icatjon 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 pona~ fot making advance deposit of tax in accordance with the provisions bf section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.