Central Goods and Services Tax Rules, 2017
Chapter III - Registration
Rule 9 - Verification of the application and approval
9. Verification of the application and approval**
(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of 3-a[seven]3-a working days from the date of submission of the application:
3-b[Provided that where -
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
4[(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]4
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,
the registration shall be granted within thirty days of submission of application, after physical verification of the place of business 5[****]5, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit; ]3-b
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of 3-c[seven]3-c working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
3-d[Provided that where -
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
4[(aa)a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]4
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.]3-d
Explanation. - For the purposes of this sub-rule, the expression "clarification" includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he 2-c[may]2-c, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
3-e[(5) If the proper officer fails to take any action, -
(a) within a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or
(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or
(c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.]3-e
**Kindly also refer to Notification No. 14/2021 – Central Tax dated 1st May, 2021 (w.e.f. 15.04.2021) and Notification No. 24/2021 – Central Tax dated 1st Jun, 2021 (w.e.f. 30.05.2021)
1. Inserted (w.e.f. 01.04.2020) vide Notification No. 16/2020 – Central Tax dated 23.03.2020
2-a. Inserted (w.e.f. 21-08-2020) vide Notification No. 62/2020–Central Tax dated 20.08.2020
2-b. Substituted (w.e.f. 21.08.2020) vide Notification No. 62/2020–Central Tax dated 20.08.2020 for
"1[Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases.]1"
2-c. Substituted (w.e.f. 21.08.2020) vide Notification No.62/2020 – Central Tax dated. 20.08.2020 for "shall".
2-d. Substituted (w.e.f. 21.08.2020) vide Notification No. 62/2020–Central Tax dated 20-08-2020 for
"(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved."
3-a. Substituted vide Notification No. 94/2020 – Central Tax dated. 22.12.2020 for "three"
3-b. Substituted vide Notification No. 94/2020 – Central Tax dated. 22.12.2020 for
2-b["Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit."]2-b
3-c. Substituted vide Notification No. 94/2020 – Central Tax dated. 22.12.2020 for "three".
3-d. Substituted vide Notification No. 94/2020 – Central Tax dated. 22.12.2020 for
2-a["Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A)of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty-one days from the date of submission of the application."]2-a
3-e. Substituted vide Notification No. 94/2020 – Central Tax dated. 22.12.2020 for
2-d["(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or
(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty-one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved."]2-d
4. Inserted vide Notification No. 26/2022-Central Tax dated 26.12.2022.
5. Omitted vide Notification No. 38/2023 – Central Tax dated 04.08.2023 for “in the presence of the said person”
Act
- Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 25 - Procedure for registration
- Section 27 - Special provisions relating to casual taxable person and non-resident taxable person
- Section 51 - Tax deduction at source
- Section 52 - Collection of tax at source
Rules
- Rule 13 - Grant of registration to non-resident taxable person
- Rule 16 - Suo moto registration
- Rule 17 - Assignment of Unique Identity Number to certain special entities
- Rule 19 - Amendment of registration
- Rule 11 - Separate registration for multiple places of business within a State or a Union territory
- Rule 10 - Issue of registration certificate
Notifications
- Notification No. 16/2020 - 23-03-2020 - Seeks to make third amendment (2020) to CGST Rules.
- Notification No. 18/2020 - 23-03-2020 - Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
- Notification No. 19/2020 - 23-03-2020 - Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
- Notification No. 62/2020 - 20-08-2020 - Seeks to make Tenth amendment (2020) to CGST Rules.
- Notification No. 94/2020 - 22-12-2020 - Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017.
- Notification No. 14/2021 - 01-05-2021 - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
- Notification No. 26/2022 - 26-12-2022 - Seeks to make fifth amendment (2022) to CGST Rules
- Notification No. 27/2022 - 26-12-2022 - Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017
- Notification No. 04/2023 - 31-03-2023 - Amendment in CGST Rules
- Notification No. 05/2023 - 31-03-2023 - Seeks to amend Notification No. 27/2022 dated 26.12.2022
- Notification No. 31/2023 - 31-07-2023 - Seeks to amend Notification No. 27/2022 dated 26.12.2022
- Notification No. 51/2023 - 29-09-2023 - Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023
- Notification No. 38/2023 - 04-08-2023 - Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017