Author: Vinod Arora
Provisions under Rule 10 of the CGST Rules, 2017 relating to “Issue of Registration Certificate”.
Provisions under Rule 10B of CGST Rules, 2017 relating to “Aadhaar authentication for registered person”.
Provisions under Rule 9 of the CGST Rules, 2017 relating to “Verification of the Application for Registration and Approval thereof”.
Provisions under Rule 9A of the CGST Rules, 2017 relating to “Grant of Registration Electronically”.
Rule 8 CGST: Registration; validate PAN online via OTP, receive temporary reference, submit FORM GST REG‑01 (Part B); optional Aadhaar/biometric auth; get ACK in REG‑02.
Provisions under Rule 7 of the CGST Rules, 2017 relating to “Tax Rate under Composition Levy”.
Provisions under Rule 6 of the CGST Rules, 2017 relating to “Validity of Composition Levy”.
Provisions under Rule 5 of the CGST Rules, 2017 relating to “Conditions and Restrictions for Composition Levy”.
Provisions under Rule 4 of the CGST Rules, 2017 relating to “Effective Date for Composition Levy”.
Provisions under Rule 3 of the CGST Rules, 2017 relating to “Intimation for Composition Levy”.