Tax Consultant

  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   1 [or to a person supplying online money gaming from a place outside India to a person in India].   - (1) Any person supplying online information and database access or retrieval services from a place outside India to anon-taxable online recipient   2 [or  any  person supplying online money gaming from a place outside India to a person in India] shall electronically   submit an application   for registration, duly signed or verified through electronic verification code, in   FORM GST REG-10 , at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The applicant referred to in sub-rule (1) shall be granted registration, in   FORM GST REG-06 ,   subject to such conditions and restrictions and by such officer as...

  Rule 13. Grant of registration to non-resident taxable person.   - (1) A non-resident taxable person shall electronically   submit an application , along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in   FORM GST REG-09 , at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided   that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number   on the basis of   which the entity is identified by the Government of that country or its Permanent Account Number, if available. (2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit ...

  Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source.   - (1) Any person required to deduct tax in accordance with the provisions of   section 51   or a person required to collect tax at source in accordance with the provisions of   section 52   shall electronically   submit an application , duly signed or verified through electronic verification code, in   FORM GST REG-07   for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 1 [(1A) A person applying for registration to   2 [deduct or] collect tax in accordance with the provisions of  2 [ section 51 , or, as the case maybe,]   section 52 , in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in   PART A   of the application in   FORM GST REG-07   an...

  [Rule 11. Separate registration for multiple places of business within a State or a Union territory . - (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of   section 25   shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:   - (a) such person has more than one place of business as defined in clause (85) of   section 2 ; (b) such person shall not pay tax under   section 10   for any of his places of business if he is paying tax under   section 9   for any other place of   business; (c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply   , as the case maybe, f...

  1 [ Rule 10B. Aadhaar authentication for registered person.- The registered person, other than a person notified under sub-section (6D) of   section 25 , who has been issued a certificate of registration under   rule 10   shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below: TABLE S. No. Purpose (1) (2) 1. For filing of application for revocation of cancellation of registration in   FORM GST REG-21   under   ...

  1 [ Rule 10A. Furnishing of Bank Account Details. - After a certificate of registration in   FORM GST REG-06   has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under   rule 12   or, as the case may be   rule 16 , shall   2 [within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal]. 1. Inserted vide   Notification No. 31/2019   -   CT dated 28.06.2019. 2. Substituted by   Notification No. 38/2023   -   CT dated 04.08.2023.

  **Rule 9. Verification of the application and approval.   - (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 a period of   1 [seven] working days from the date of submission of the application: 2 [Provided   that where   - (a) a person, other than a person notified under sub-section (6D) of   section 25 , fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of   rule 8   or does not opt for authentication of Aadhaar number; or 7 [(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of   rule 8 , is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or] (b) the proper officer, with the approval of an officer ...

  Rule 8. Application for registration. - 1 [(1) Every person who is liable to be registered under sub-section  (1)  of  section  25  and  every  person seeking  registration  under  sub-section  (3)  of  section  25  (hereafter  in  this  Chapter referred  to  as  "the applicant"), except–      (i) a non-resident taxable person;     (ii) a person required to deduct tax at source under section 51;    (iii) a person required to collect tax at source under section 52;    (iv)  a  person  supplying  online  information and  database  access  or  retrieval  services  from  a place  outside  India  to  a  non-taxable  online  recipient  referred  to  in  section  14  or  a  person supplying online...