GST - REGISTRATION - Draft Rules 31-3-2017

GST registration requires electronic PAN, mobile and e-mail validation, portal submission, and issuance of a digitally signed GSTIN certificate. Registration requires electronic application on the Common Portal with validated PAN, mobile and e-mail and submission of FORM GST REG-01; the proper officer must verify and approve within prescribed timelines or issue deficiency notices, with deemed approval on officer inaction. A digitally signed certificate bearing the GSTIN is made available; special procedures apply for casual, non-resident, online service suppliers, deductors/collectors at source and multiple business verticals. Amendments, cancellation, revocation and migration from existing laws follow prescribed forms, timelines and electronic authentication.