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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports DRAFT - GOODS AND SERVICES TAX - REGISTRATION RULES, 20- [September 2016] Chapters List Draft GST Registration Rules This

Rule 2 - Verification of the application - DRAFT - GOODS AND SERVICES TAX - REGISTRATION RULES, 20- [September 2016]

DRAFT - GOODS AND SERVICES TAX - REGISTRATION RULES, 20- [September 2016]
Draft GST Registration Rules
  • Contents

2.  Verification of the application

(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 three common working days from the date of submission of application.  

(2)  Where the application submitted under rule 1 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 so intimate to the applicant electronically  in FORM GST REG-03 within three common working days from the date of submission of application and the applicant shall furnish electronically  such clarification, information or documents sought, in FORM GST REG-04, within seven common working days from the date of receipt of such intimation. 

Explanation: The clarification includes modification or correction of particulars declared in the application for registration, other than PAN, mobile number and e-mail address declared in Part A of FORM GST REG-01. 

(3)  Where a clarification under sub-rule (2) of the GST Rules of the concerned State has been sought prior to any clarification, information or document being sought under sub-rule (2), the clarification, information or document furnished by the applicant shall be forwarded to the proper officer under said Rules for appropriate action.  

(CGST Rules) 

(3)  Where a clarification under sub-rule (2) of the CGST Rules has been sought prior to any clarification being sought under the sub-rule (2), the information furnished by the applicant shall be forwarded to the proper officer under the CGST Rules for appropriate action. 

(SGST Rules) 

(4)  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 seven common working days of receipt of such clarification or information or document. 

(5)  Where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.  

(6)  If the proper officer fails to take any action- 

(a)  within three common working days from the date of submission of application, or 

(b)  within seven common working days from the date of receipt of 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.

 
 
 
 

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