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CBEC releases Draft Rules and Formats
GST draft rules: electronic registration, payment ledgers, and invoice requirements with verification and compliance processes. Draft rules require electronic registration via the Common Portal with PAN validation and OTP verification of mobile and e mail; applications submitted in prescribed forms receive electronic acknowledgements and registration certificates (FORM GST REG 06) within timebound verification periods. Casual and non resident taxable persons obtain temporary IDs and must make advance deposits. Separate registrations for business verticals, mechanisms for amendment, cancellation, revocation, suo moto registration and migration from earlier laws are detailed, and authentication by digital signature or notified electronic modes is mandated. of Press 'Enter' after typing page number.
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