Rule 4 - Application for registration

Section 4: Application Process for Tax Registration

According to Section 4, any taxable person who needs to register under section 8 of the Act must apply by submitting FORM HSNS REG-01 on the designated Portal. The form must be accompanied by the necessary documents as specified within it. If a taxable person has machines in multiple factories, they must submit separate applications using FORM HSNS REG-01 for each factory. Once the application is successfully submitted, the applicant will receive a temporary registration number. This number allows the taxable person to manage their cess liability as outlined in section 10 of the Act, until they receive the official registration certificate, as per rule 5.