Rule 10 CGST Rules 2017 : Issue of registration certificate

By | July 14, 2017
(Last Updated On: July 5, 2018)

Rule 10 CGST Rules 2017

Summary of  Rule 10 CGST Rules 2017

( Rule 10 CGST Rules 2017 explains Issue of registration certificate  and is covered in Chapter III   – Registration   : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 and amended by Central Goods and Services Tax (Amendment) Rules, 2017 )

Rule 10 CGST Rules 2017

Issue of registration certificate

10. (1) Subject to the provisions of sub-section (12) of Section 25 , where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of
business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-

(a)two characters for the State code;
(b)ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;
(c)two characters for the entity code; and
(d)one checksum character.

(2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.

(3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9.

(4) Every certificate of registration shall be 1[duly signed or verified through electronic verification codeby the proper officer under the Act.

(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.


Notes on Amedments in  Rule 10 CGST Rules 2017

Note 1 :  Substituted for “digitally signed” by the Central Goods and Services Tax (Amendment) Rules, 2017, w.r.e.f. 22-6-2017.


 Rule 10 CGST Rules 2017

Also refer CBIC Website Click here 

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