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Rule 1 - Draft-Bills-Reports - Draft GST Registration Rules - Goods and Services Tax - Rule 1 - DRAFT GOODS AND SERVICES TAX - REGISTRATION RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapter-__ REGISTRATION 1. (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 37 and a person required to collect tax at source under sect .....

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d online by the Common Portal from the database maintained by the Central Board of Direct Taxes constituted under the Central Board of Revenue Act, 1963 (54 of 1963). (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number. (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address. (3) On successful verification of the PAN, mobile number and e-mai .....

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