According to Rule 10 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
- 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 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:-
- two characters for the State code;
- ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;
- two characters for the entity code; and
- one checksum character
- 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.
- 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-ruleÂ or sub-rule (5) of rule 9.
- Every certificate of registration shall be duly signed or verified through electronic verification code by the proper officer under the Act.
- 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