TMI BlogApplication for registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 Central Board of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ] 10 [ (4B) The Central Government may, on the recommendations of the Council, by n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Aadhaar number for grant of registration. ] 5. Substituted vide NOTIFICATION NO. 94/2020-Central Tax dated 22-12-2020 w.e.f. to be notified before it was read as 4 [ (4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. ] 6. Omitted vide NOTIFICATI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 subrule. ] 10. Inserted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 11. Inserted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 12.Substituted vide Notification No. 04/2023 Central Tax, dated 31.03.2023 w.e.f. 26.12.2022 before it was read as, 9 [ (4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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