Thursday, March 10, 2022

Rule 10 of CGST Rules 2017

Issue of registration certificate.-

(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 [duly signed or verified through electronic verification code]17 by 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.

[10A.Furnishing of Bank Account Details.-

After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to [details of bank account]18 , or any other information, as may be required on the common portal in order to comply with any other provision.]19

[....]20

[10B. Aadhaar authentication for registered person .—

The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:

S. No. (1)Purpose (2)
1For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23
2For filing of refund application in FORM RFD-01 under rule 89
3For refund under rule 96 of the integrated tax paid on goods exported out of India

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: –

  • (a) her/his Aadhaar Enrolment ID slip; and

  • (b) (i) Bank passbook with photograph; or

    • (ii) Voter identity card issued by the Election Commission of India; or

    • (iii) Passport; or

    • (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

    • Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.]21

Amendmends made to Rule 10 of CGST Rules 2017

17 Substituted vide Notf no. 7/2017-CT dt.27.06.2017 for the words "digitally signed"

18 With effect from the date as may be notified, after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted [Notf no. 35/2021 – CT dt. 24.09.2021]

19 Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

20 With effect from the date as may be notified, the following proviso shall be inserted, "Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor [Notf no. 35/2021 – CT dt. 24.09.2021]"

21 Inserted vide Notf no. 35/2021-CT dt. 24.09.2021 w.e.f. 01.01.2022 as notified by Notf no. 38/2021 dt. 21.12.2021