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TMI BlogPROCEDURE FOR REGISTRATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... portal duly signed and verified with Digital Signature. The proper officer at Central Processing Cell (CPC) examines the application and the documents and if the same are found to be in order, shall approve the grant of registration to the applicant. While examining, if the officer requires any additional information/ document/ clarification, notice in FORM GST REG-03 will be issued. On verification, the proper officer shall issue certificate of registration in FORM GST REG-06. 5.2 A total of 31 forms/ formats have been prescribed in the GST Rules, for every process in the registration chain such as application for registration, acknowledgment, query, rejection, registration certificate, show cause notice for cancellation, reply, cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of Section 27 of CGST Act, 2017. An acknowledgement shall be issued electronically to the applicant in FORM GST REG-02 only after the said deposit. 5.6 Where the application is found to be deficient, or where the Proper Officer requires any clarification, Proper Officer may issue a notice in FORM GST REG-03 within a period of seven working days from the date of submission of the application as per Rule 9(2) of CGST Rules, 2017 and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification, information or documents furnished, he may for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05 as per Rule 9(4) of CGST Rules, 2017. 5.11 If the Proper Officer fails to take any action within the aforementioned timelines, the application for grant of registration shall be deemed to have been approved as per Rule 9(5) of CGST Rules, 2017. 5.12 Physical verification (PV) in connection with registration: Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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