CGST Rule 8: Application for Registration

Provisions under Rule 8 of the CGST Rules, 2017 relating to “Application for Registration”:

CGST Rule 8: Application for Registration (Chapter III: Registration Rules) [*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, – [*10]

(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 money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

(2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number [*7(a)].

(b) [*7(b)]

(c) [*7(b)]

(3) On successful verification of the Permanent Account Number, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.

(4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG 01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. [Applicable in Gujarat only: *3, 4, 5, 6 & 9(a)]

Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso. [Applicable in Gujarat only: *3, 4, 5, 6 & 9(a)]

Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso. [*11]

(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the proviso to [*9(b)] sub-rule (4A) shall not apply. [*7(c)]

(5) On receipt of an application under sub-rule (4) or sub-rule (4A) [*7(d)], an acknowledgement shall be issued electronically to the applicant in FORM GST REG 02.

(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.

Notes (History of Amendments in Bare Text):

1. CGST Rule 8 introduced vide Notification 3/2017, effective 22/06/2017.

2. In sub-rule (1), first proviso omitted from 01/02/2019 vide Notification 3/2019. Please refer Notification 3/2017 for text thereof before substitution. [*10]

3. Sub-rule (4A) inserted from 23/03/2020 vide Notification 16/2020. [*4]

4. Sub-rule (4A) substituted from 01/04/2020 vide Notification 62/2020. Please refer Notification 16/2020 for text thereof before substitution. [*5]

5. Sub-rule (4A) resubstituted vide Notification 94/2020 pending commencement. Please refer Notification 62/2020 for text thereof before resubstitution. [*6]

6. Sub-rule (4A) resubstituted again vide Notification 26/2022. Sub-rule (4A) made applicable to the State of Gujarat only from 26/12/2022 vide Notification 27/2022. Please refer Notification 94/2020 for text thereof before substitution. [*9(a)]

7. Amendments from 26/12/2022 vide Notification 26/2022:

(a) In clause (a) of sub-rule (2), the text “and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number” inserted after the text “Direct Taxes”.

(b) Clause (b) & (c) of sub-rule (2) omitted.

(c) Sub-rule (4B) inserted.

(d) In sub-rule (5), the text “or sub-rule (4A)” inserted.

8. In sub-rule (1), the text “mobile number, e-mail address” omitted from 26/12/2022 vide Notification 26/2022. [*10]

9. Amendments from 26/12/2022 vide Notification 4/2023:

(a) Sub-rule (4A) resubstituted again. Please refer Notification 26/2022 for text thereof before substitution.

(b) In sub-rule (4B), the text “provisions of” substituted with the text “proviso to”.

10. Sub-rule (1) substituted from 01/10/2023 vide Notification 51/2023. Please refer Notification 3/2017 [*1], Notification 3/2019 [*2] and Notification 26/2022 [*8] for text thereof before substitution.

11. In sub-rule (4A), second proviso inserted vide Notification 12/2024, followed with Notification 9/2025 on commencement date of 11/02/2025.