TaxTMI 
TaxTMI 
Application for registration
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.... 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 Cen....
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....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.] ^15[Provided further that every application made unde....
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....l Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as, "Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:" 2. Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as "Provided further" 3. Inserted vide Notification No. 16/2020 - Central Tax dated 23-03-2020 4. Substituted vide Notification No. 62/2020-Central Tax dated 20-08-2020 w.e.f. 01-04-2020 before it was read as, "^3[(4A) The applicant shall, while submitting an application under su....
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....9. Substituted vide Notification No. 26/2022 - Central Tax dated 26-12-2022 before it was read as, "^5[(4A) Every application made under rule (4) shall be followed by- (a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section....
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....after completion of the process laid down under this sub-rule.]" 13. Substituted vide Notification No. 04/2023-Central Tax, dated 31.03.202,w.e.f. 26.12.2022 before it was read as, "provisions of" 14. Substituted vide Notification No. 51/2023 - Central Tax dated 29-09-2023 w.e.f. 01-10-2023 before it was read as, "(1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and 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 of the Integrated Goods and Services Tax Act, 2017 (13 o....