Registration Rules

Rule 8

Application for registration

Rule 9

Verification of the application and approval

Rule 10

Issue of registration certificate

Rule 10A

Furnishing of Bank Account Details

Rule 10B

Aadhaar authentication for registered person

Rule 11

Separate registration for multiple business verticals within a State or a Union territory

Rule 12

Grant of registration to persons required to deduct tax at source or to collect tax at source

Rule 13

Grant of registration to non-resident taxable person

Rule 14

Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India

Rule 15

Extension in period of operation by casual taxable person and non-resident taxable person

Rule 16

Suo moto registration

Rule 16A

Grant of temporary identification number

Rule 17

Assignment of Unique Identity Number to certain special entities

Rule 18

Display of registration certificate and Goods and Services Tax Identification Number on the name board

Rule 19

Amendment of registration

Rule 20

Application for cancellation of registration

Rule 21

Registration to be cancelled in certain cases

Rule 21A

Suspension of registration

Rule 22

Cancellation of registration

Rule 23

Revocation of cancellation of registration

Rule 24

Migration of persons registered under the existing law

Rule 25

Physical verification of business premises in certain cases

Rule 26

Method of authentication