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Rule 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board (1) Every registered person shall display his certificate of registration in a prominent...

Rule 17 Assignment of Unique Identity Number to certain special entities (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of...

Rule 16 Suo moto registration (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to...

Rule 15 Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or a non-resident taxable person intends to extend...

Rule 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 1[ or to...

Rule 13 Grant of registration to non-resident taxable person (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration,...

Rule 12 Grant of registration to persons required to deduct tax at source or to collect tax at source (1) Any person required to deduct tax in accordance with the...

1[Rule 11 Separate registration for multiple places of business within a State or a Union territory (1) Any person having multiple places of business within a State or a Union...

1[Rule 10A Furnishing of Bank Account Details After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number...

Rule 10 Issue of registration certificate (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a...