Rule 3 - Issue of registration certificate - GST - Registration - Final Draft Rules 18-5-2017

3. 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 2, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as GSTIN ) shall be assigned to him in the following format: (a) two characters for the State code; (b) ten characters for the PAN or the Tax Deduction and Collection Account Number; (c) two characters for the entity code; and (d) one checksum character. (2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within thirty days from such date. (3) Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 2. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 2, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through EVC, shall be made available to him on the Common Portal within three days after expiry of the period specified in sub-rule (5) of rule 2.