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...

Rule 9 Verification of the application and approval (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the...

Rule 8 Application for registration 14[ (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...

Rule 7 Rate of tax of the composition levy The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of...

Rule 6 Validity of composition levy (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned...

Rule 5 Conditions and restrictions for composition levy (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a...