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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 3 - Issue of registration certificate - 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

3.  Issue of registration certificate 

(1)  Subject to the provisions of sub-section (11) of section 19, where the application for grant of registration has been approved under rule 2, a certificate of registration in FORM GST REG-06 for the principal place of business and for every additional place of business shall be made available to the applicant on the Common Portal.

(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 thirty days from such date. 

(3)  Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration under sub-rules (1), (4) or (6) of rule 2. 

 
 
 
 

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