Issue of registration certificate
Rule 10 of the CGST Rules
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Registration is granted in REG-06 from the date of liability where the application was made within thirty days, otherwise from the date of grant. The GSTIN and certificate are made available on the portal, signed digitally by the officer.
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The exact words of the law
1,819 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 2 [ rule 9A and rule 14A, ] , a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely: –
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number 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 a period of thirty days from such date.
(3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule
(1) or sub-rule
(3) or sub-rule
(5) of rule 9 .
(4) Every certificate of registration shall be 1 [duly signed or verified through electronic verification code] by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule
(5) of rule 9 , the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule
(5) of rule 9 .
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2025-11-01 · Inserted
18/2025-CTdated
Inserted vide (w.e.f. 01.11.2025) Notification No. 18/2025 -CT dated.31.10.2025
2017-06-22 · Substituted
7/2017-CTdated
Substituted (w.e.f.22.06.2017) vide Notification No. 7/2017 -CT dated.27.06.2017 for the words "digitally signed"
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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