1. Draft GST Registration Rules
By:- Puneet Agrawal
B. Com (H), CA, LLB
Partner
Athena Law Associates

2. Registration Application for Registration – Form GST REG-01 (Part A)
Every person seeking registration u/s 19(1) and 19(3) shall, before applying for registration, declare his –
PAN (Validated from the Common Portal)
Mobile No. (Verified through OTP)
Address (Verified through password)
Form GST REG-02 (Part B)
On successful verification, an application reference shall be generated using which the applicant shall submit an application in Part B of Form GST REG-02 along with documents specified at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
Form GST REG-02
On receipt of an application, an acknowledgement shall be issued electronically to the applicant in this form.
Verification of the application –
Form GST REG-03
Notice for seeking additional information/clarification/documents relating to application shall be given by the proper officer to the applicant in this form, within 3 working days.

3. Registration Form GST REG-04
Application for filing clarifications/additional information/documents relating to application shall be furnished by the applicant in this form, within 7 common working days from the date of receipt of intimation from the proper
Form GST REG-05
Where the proper officer is not satisfied with the clarification/information/documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in this form.
Issue of Registration Certificate –
Form GST REG-06
Subject to the provisions u/s 19(11), where the application for grant of registration has been approved, a certificate of registration in this form for the principal place of business and for every additional place of business shall be made available to the applicant on the Common Portal.

4. Registration
Grant of Registration to persons required to deduct tax at source or collect tax source-
Form GST REG-07
An application for registration as Tax Deductor [u/s 37(1)] or Tax Collector at Source [u/s 43C] shall be electronically submitted by the applicant in this form through the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
The proper officer may grant registration after due verification and issue a registration certificate in Form GST REG-06 within 3 common working days from the date of submission of application.
Form GST REG-08
Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source shall communicated by the proper officer to the required per on in this form.
Provided the person is given an opportunity of being heard.

5. Registration
Assignment of unique identity number to certain special entities –
Form GST REG-09
An Application for Allotment of Unique Id u/s 19(6) may be submitted by any person in this form.
The proper officer may assign a Unique Id to the said person and issue a certificate in Form GST REG-06, within 3 common working days from the date of submission of application
Display of registration certificate and GSTIN in name board –
Every registered taxable person shall display his certificate of registration in a prominent location, and his GSTIN in the name board, at his principal place of business and at every additional place or places of business.
Grant of registration to non-resident taxable person –
Form GST REG-10
An Application for Registration by a Non-Resident Taxable person shall be submitted in this form, at least five days prior to commencement of the business at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
A person applying for registration as a non-resident taxable person shall be given a temporary identification number by the Common Portal for making an advance deposit of tax u/s 19A and the acknowledgement shall be issued thereafter.

6. Registration Amendment to Registration – Form GST REG-11
An Application for Amendment in Particulars subsequent to Registration can be furnished by a registered taxable person, in this form, within 15 days of such change, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
Form GST REG-12
An Order of Amendment of existing Registration shall be passed by the proper officer, in this form, within 15 common working days from the date of receipt of application in Form GST REG-11, after due verification and being satisfied about the need to make amendment.

7. Registration Suo moto registration – Form GST REG-13
An Order of Allotment of Temporary Registration/ Suo Moto Registration may be given by the proper officer if he finds that a person liable to registration under the Act has failed to apply for such registration.
Application for cancellation of registration –
Form GST REG-14
An Application for Cancellation of Registration by a registered taxable person shall be submitted in this form, including the details of closing stock and liability thereon and such relevant documents in support thereof at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
Cancellation of registration –
Form GST REG-15
A Show Cause Notice for Cancellation of Registration shall be issued by the proper officer in this form, if has reasons to believe that the registration of a taxable person is liable to be cancelled u/s 21.

8. Registration
Form GST REG-16 An Order for Cancellation of Registration shall be issued by the proper officer in this form if heis satisfied that a taxable person no longer liable to be registered or his registration is liable to be cancelled u/s 21., he may, by issue of an order in this form, This order is to be passed within thirty days from the date of application or the date of reply to the show cause issued, taking effect from a date to be determined by him. Revocation of cancellation of registration – Form GST REG-17 An Application for Revocation of Cancelled Registration by a taxable person, may be submitted in this form, to such proper officer, within 30 from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. FORM GST REG-18 An Order for Approval of Application for Revocation of Cancellation of Registration shall be issued in this form by the proper officer, within thirty days from the date of receipt of such application and communicate the same to the applicant.

9. Registration Form GST REG-19
A Notice for seeking Clarification/ Documents relating to Application for Revocation of Cancellation of Registration shall be issued in this form within thirty days from the date of receipt of such application.
Migration of persons registered under Earlier Law –
Form GST REG-21
Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in this form, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal.
Form GST REG-20
An application in this form shall be submitted by every person who has been granted a provisional registration on the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
Form GST REG-22
An Order of Cancellation of Provisional Certificate shall be issued by the proper officer in this form.
Continued..

10. Registration Form GST REG-23
An Intimation for Discrepancies in Application for Enrollment of existing taxpayer shall be issued in this form.
Form GST REG-24
An Application for Cancellation of Registration for the Migrated Taxpayers who is not liable to be registered may be filed in this form at the Common Portal.
Extension in period of operation by casual taxable person and non-resident taxable person –
Form GST REG-25
An Application for extension of registration period by casual/ non-resident taxable person shall be filed in this form through the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner by such person before the end of the validity of registration granted to him.
Physical verification of business premises in certain cases –
Form GST REG-26
The proper officer may get the physical verification of the place of business of a taxable person done in this form.

11. THANK YOU Contact us: Puneet Agrawal Partner Athena Law Associates Website: athena.org.in Blog: gstlawindia.com