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Rule 10 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter III, Registration

At a glance

Entitlement and conditions

Rule 10(2)–(3)An application submitted within thirty days of liability makes registration effective from the liability date. For a later application, the rule uses the grant date under the specified parts of rule 9.

Bars, duties and time limits

Rule 10(4)–(5)The proper officer signs or electronically verifies every certificate. Following deemed approval under rule 9(5), the registration number is communicated and the certificate made available within three days after the applicable period expires.

Procedure, powers and definitions

Rule 10(1)Following approval under rule 9, 9A or 14A, FORM GST REG-06 is made available on the portal showing the principal and additional places of business, subject to section 25(12).
Rule 10(1)(a)–(d)The identification number contains two State-code characters, ten Permanent Account Number or Tax Deduction and Collection Account Number characters, two entity-code characters and one checksum character.

Rule 10 governs the registration certificate and the date from which registration takes effect, subject to section 25(12). Approval under the specified registration routes leads to an electronic certificate and identification number. A timely application links registration to the date liability arose. A late application instead uses the grant date specified by the rule, and deemed approvals have a separate certificate deadline.^[1]

Quick facts

Rule 10, CGST Rules, 2017

Issue of registration certificate

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	III, Registration
Rule title	Issue of registration certificate
Amendments
Last amendment	1 November 2025: Inserted vide (w.e.f. 01.11.2025) Notification No. 18/2025-CT dated.31.10.2025
Amendments	2 footnotes in the CBIC text (table)
Related provisions
Other rules	Rule 9, Rule 9A, Rule 14A
Sections	Section 25 of the CGST Act, 2017
Forms named	FORM GST REG-06
Structure 10(1)Approval footing and statutory reservation 10(1)(a)-(d)Certificate contents and identification-number structure 10(2)Effective date for timely application 10(3)Effective date for late application 10(4)Proper-officer authentication 10(5)Communication and certificate after deemed approval
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 23 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 10, verbatim (show)

Rule 10

Rule 10. 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 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.

1. Substituted (w.e.f.22.06.2017) vide Notification No. 7/2017-CT dated.27.06.2017 for the words "digitally signed"

2. Inserted vide (w.e.f. 01.11.2025) Notification No. 18/2025-CT dated.31.10.2025

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Approval footing and statutory reservation 10(1)

Questions to answer on the file5 questions

Which aspect of the certificate is under examination: a certificate of registration in FORM GST REG-06, Goods and Services Tax Identification Number, registration shall be effective, duly signed or verified through electronic verification code or within a period of three days?
Was this application approved under rule 9?
Was this application approved under rule 9A?
Was this application approved under rule 14A?
Does the asserted approval footing respect the provisions of section 25(12)?

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Certificate contents and identification-number structure 10(1)(a)-(d)

Questions to answer on the file11 questions

Are the certificate contents and assigned number under examination?
Has the FORM GST REG-06 certificate been made available to the applicant on the common portal?
Is the principal place of business shown in the certificate?
Are all additional places of business shown in the certificate?
Has a Goods and Services Tax Identification Number been assigned?
How many characters comprise the State-code segment?
How many characters comprise the account-number segment?
Which identifier does the account-number segment represent: Permanent Account Number or Tax Deduction and Collection Account Number?
How many characters comprise the entity-code segment?
How many checksum characters are present?
Was the certificate issued in FORM GST REG-06?

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Effective date for timely application 10(2)

Questions to answer on the file3 questions

On what date did liability to registration arise?
On what date was the application legally submitted?
What effective date is recorded for this registration?

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Effective date for late application 10(3)

Questions to answer on the file5 questions

On what date did liability to registration arise?
On what date was the application legally submitted?
On what date was registration granted?
What effective date is recorded for this registration?
Under which named sub-rule of rule 9 was registration granted: sub-rule (1), sub-rule (3) or sub-rule (5)?

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Proper-officer authentication 10(4)

Questions to answer on the file3 questions

Was the certificate duly signed?
Was the certificate verified through electronic verification code?
Was the authenticating officer the proper officer for this function?

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Communication and certificate after deemed approval 10(5)

Questions to answer on the file9 questions

Has registration been legally established as granted under rule 9(5)?
Was the registration number communicated to the applicant?
Has the REG-06 certificate been made available on the common portal?
Was the certificate duly signed?
Was the certificate verified through electronic verification code?
On what date did the applicable rule 9(5) period expire?
On what date was the certificate made available on the common portal?
Was the authenticating officer the proper officer for this function?
Was the certificate made available after expiry of the applicable rule 9(5) period?

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Amendment history

The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to Rule 10 as footnoted in the CBIC text
Note	Change
1	Substituted (w.e.f.22.06.2017) vide Notification No. 7/2017-CT dated.27.06.2017 for the words "digitally signed"^[2]
2	Inserted vide (w.e.f. 01.11.2025) Notification No. 18/2025-CT dated.31.10.2025^[3]

Provisions connected to Rule 10
Provision	Connection	Words that tie them
Section 25 of the CGST Act, 2017	Section 25 of the CGST Act, 2017 sub-section (11) prescribed by this provision	25(11) "A certificate of registration shall be issued in such form and with effect from such date as may be prescribed" (verified in the committed Act source); 10(1) "a certificate of registration in FORM GST REG-06"
Section 25 of the CGST Act, 2017	10(1) requires Section 25 of the CGST Act, 2017 sub-section (12)	10(1) "Subject to the provisions of sub-section (12) of section 25"
Rule 9	10(1) requires Rule 9	10(1) "approved under rule 9"
Rule 9A	10(1) requires Rule 9A	10(1) "rule 9A"
Rule 14A	10(1) requires Rule 14A	10(1) "and rule 14A"
Rule 9	10(3) requires Rule 9 sub-rules (1), (3), (5)	10(3) "the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9"
Rule 9	10(5) requires Rule 9 sub-rule (5)	10(5) "after the expiry of the period specified in sub-rule (5) of rule 9"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (3)

Number	Date	Subject
Circular No. 223/17/2024-GST	10 July 2024	Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
Circular No. 107/26/2019-GST	18 July 2019	which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). withdrawn by a later instrument
Circular No. 1/01/2017-GST	26 June 2017	Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.

Notifications (9)

Number	Date	Subject
Notification No. 18/2025-Central Tax	31 October 2025	Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025
Notification No. 12/2024-Central Tax	10 July 2024	Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.
Notification No. 35/2021-Central Tax	24 September 2021	Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. amended by a later instrument
Notification No. 42/2019-Central Tax	24 September 2019	Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
Notification No. 31/2019-Central Tax	28 June 2019	Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument
Notification No. 03/2019-Central Tax	29 January 2019	Seeks to amend the CGST Rules, 2017.
Notification No. 45/2017-Central Tax	13 October 2017	Seeks to amend the CGST Rules, 2017
Notification No. 07/2017-Central Tax	27 June 2017	Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
Notification No. 03/2017-Central Tax	19 June 2017	Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument

See also

Section 25 of the CGST Act, 2017: procedure for registration
Rule 9 of the CGST Rules, 2017: verification of the application and approval
Rule 9A of the CGST Rules, 2017: grant of registration electronically
Rule 14A of the CGST Rules, 2017: option for taxpayers having monthly output tax liability below threshold limit

References

Central Board of Indirect Taxes and Customs. "Rule 10. Issue of registration certificate". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
Notification No. 07/2017-Central Tax, dated 27 June 2017: Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued. Cited in CBIC footnote 1.
Notification No. 18/2025-Central Tax, dated 31 October 2025: Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025. Cited in CBIC footnote 2.

External links

CGST Rules, 2017, Rule 10 on the CBIC tax information portal