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Rule 9 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter III, Registration

At a glance

Bars, duties and time limits

  • Rule 9(2), ExplanationClarification can modify or correct application particulars, but cannot change the Permanent Account Number, State, mobile number or email address declared in Part A of FORM GST REG-01.

Procedure, powers and definitions

  • Rule 9(1)An application found in order is approved within seven working days of submission. The thirty-day route requires physical verification under rule 25 and document checks for specified Aadhaar cases, risk-selected authenticated applicants or cases approved for verification by the authorised officer of at least Assistant Commissioner rank.
  • Rule 9(2)The officer seeks missing information, documents or clarification through FORM GST REG-03 within seven working days, or within thirty days for the specified verification cases. The applicant replies in FORM GST REG-04 within seven working days of receipt.
  • Rule 9(3)–(4)A satisfactory response permits approval within seven working days of receipt. No response or an unsatisfactory response permits rejection with written reasons, communicated in FORM GST REG-05.
  • Rule 9(5)No officer action within seven working days for an ordinary application, thirty days for a specified verification application, or seven working days after the applicant’s clarification results in deemed approval.
  • Rule 9The law does not settle which days count as working days for these periods.

The proper officer examines registration applications and supporting documents under rule 9. Ordinary applications use seven-working-day periods, while specified Aadhaar and physical-verification cases use thirty-day periods. The Aadhaar exception preserves the position of persons notified under section 25(6D). Applicants can correct permitted particulars when clarification is sought. Failure by the officer to act within the applicable period triggers deemed approval.[1]

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 9, verbatim (show)

Rule 9

**Rule 9. Verification of the application and approval. -

(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of 1[seven] working days from the date of submission of the application:

2[Provided that where -

(a) a person, other than a person notified under sub-section (6D) of section 25, fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or

7[(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,

the registration shall be granted within thirty days of submission of application, after physical verification of the place of business 9[****], in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit; ]

(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of 3[seven] working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.

4[Provided that where -

(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or

8[(aa)a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,

the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.]

Explanation. - For the purposes of this sub-rule, the expression "clarification" includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01 .

(3) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.

(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he 5[may], for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.

6[(5) If the proper officer fails to take any action, -

(a) within a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or

(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or

(c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.]

**Kindly also refer to Notification No. 14/2021 – CT dated 1st May, 2021(w.e.f. 15.04.2021) and Notification No. 24/2021 – CT dated 1st Jun, 2021(w.e.f. 30.05.2021)

1. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "three"

2. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:

Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit."

3. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "three".

4. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "Provided that where a person, other than a person notified under sub-section (6D) of section 25,fails to undergo authentication of Aadhaar number as specified in sub-rule (4A)of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty-one days from the date of submission of the application."

Prior to its substitution, the proviso was inserted by (w.e.f. 21.08.2020) vide Notification No. 62/2020 - CT dated.20.08.2020).

5. Substituted (w.e.f. 21.08.2020) vide Notification No.62/2020 - CT dated. 20.08.2020 for "shall".

6. Substituted vide Notification No.94/2020 - CT dated. 22.12.2020 for "(5) If the proper officer fails to take any action, -

(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or

(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or

(c) within a period of twenty-one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or

(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),

the application for grant of registration shall be deemed to have been approved."

7. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

8. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

9. Omitted by Notification No. 38/2023-CT dated 04.08.2023 for "in the presence of the said person".

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.

Scope and examination 9(1)

Questions to answer on the file5 questions
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Grant after verification, including all proviso alternatives 9(1)

Questions to answer on the file19 questions
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Notice of deficiency or clarification 9(2), including proviso

Questions to answer on the file19 questions
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Applicant response and the clarification boundary 9(2), Explanation

Questions to answer on the file11 questions
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Approval after clarification 9(3)

Questions to answer on the file5 questions
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Rejection and communication 9(4)

Questions to answer on the file6 questions
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Deemed approval after officer inaction 9(5)(a)-(c)

Questions to answer on the file21 questions
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Amendment history

The CBIC text carries 5 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 9 as footnoted in the CBIC text
NoteInstrument
1, 3Notification 94/2020-CT, 22.12.2020
2, 4, 6Notification 94/2020-CT, 22.12.2020
5Notification 62/2020-CT, 20.08.2020, w.e.f. 21.08.2020
7, 8Notification 26/2022-CT, 26.12.2022
9Notification 38/2023-CT, 04.08.2023
Provisions connected to Rule 9
ProvisionConnectionWords that tie them
Section 25 of the CGST Act, 2017Section 25 of the CGST Act, 2017 (10) prescribed by this provision25(10) "after due verification in such manner and within such period as may be prescribed"
Rule 89(1), 9(2) proviso (a), (aa) requires Rule 8 (4A)9(1) proviso "as specified in sub-rule (4A) of rule 8"
Rule 89(2) requires Rule 89(2) "the application submitted under rule 8"
Section 25 of the CGST Act, 20179(1), 9(2) proviso (a) exception in Section 25 of the CGST Act, 2017 (6D)9(1) proviso "other than a person notified under sub-section (6D) of section 25"
Rule 259(1) proviso prescribed by Rule 259(1) proviso "in the manner provided under rule 25"

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 (5)

NumberDateSubject
Circular No. 223/17/2024-GST10 July 2024Amendment 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. 220/14/2024-GST26 June 2024Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
Circular No. 117/36/2019-GST11 October 2019Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
Circular No. 95/14/2019-GST28 March 2019Seeks to clarify verification for grant of new registration.
Circular No. 1/01/2017-GST26 June 2017Proper 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 (12)
NumberDateSubject
Notification No. 18/2025-Central Tax31 October 2025Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025
Notification No. 38/2023-Central Tax4 August 2023Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.
Notification No. 26/2022-Central Tax26 December 2022Seeks to make fifth amendment (2022) to CGST Rules
Notification No. 14/2021-Central Tax1 May 2021Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. amended by a later instrument
Notification No. 94/2020-Central Tax22 December 2020Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017.
Notification No. 62/2020-Central Tax20 August 2020Seeks to make Tenth amendment (2020) to CGST Rules.
Notification No. 37/2020-Central Tax28 April 2020Seeks to give effect to the provisions of rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017. made under this rule
Notification No. 16/2020-Central Tax23 March 2020Seeks to make third amendment (2020) to CGST Rules.
Notification No. 18/2020-Central Tax23 March 2020Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
Notification No. 19/2020-Central Tax23 March 2020Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
Notification No. 03/2019-Central Tax29 January 2019Seeks to amend the CGST Rules, 2017.
Notification No. 03/2017-Central Tax19 June 2017Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument

Unsettled questions

The words of Rule 9 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Which days count as working days in the seven-working-day periods?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 9. Verification of the application and approval". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 5. Retrieved 17 September 2026.

External links