FORM HSNS REG-01 — Application for Registration

FORM HSNS REG-01 on the Portal along with the documents specified in the said form: Provided that where a taxable person owns, possesses, leases or controls machines installed in more than one factory, a separate application in FORM HSNS REG-01 shall be submitted for each such factory. (2) Upon successful submission of the application under sub-rule (1), a temporary registration number shall be generated and communicated to enable the taxable person to discharge the liability of cess as required under section 10 of the Act, pending the grant of registration certificate under rule 5. 5. Approval of application and issue of registration certificate- (1) The proper officer shall examine the application and grant registration within seven working days from the date of submission of the application. (2) Where the application is found to be deficient, the proper officer shall inform the applicant and provide him a reasonable opportunity of being heard, and after considering the representation, if any, furnished by the applicant, the proper officer shall, either grant the registration if satisfied or reject the application after recording reasons in writing. (3) Where the proper officer fails to take any action within the period specified in sub-rule (1), the application shall be deemed to have been approved. (4) Where the application for grant of registration has been approved, a certificate of registration in FORM HSNS REG- 02 shall be made available to the applicant on the Portal. (5) The registration certificate shall be effective from the date on which the person becomes liable to be registered under section 8 of the Act. 6. Cancellation of registration under sub-section (2) of section 8. - (1) A registered person seeking cancellation of his registration under sub-section (2) of section 8 of the Act shall submit an application listing the grounds for seeking cancellation of registration to the proper officer. (2) Where there are no dues pending from the registered person, the application for cancellation shall be approved by the proper officer within thirty days from the date of the receipt of the application under sub-rule (1) and the registered person shall be informed accordingly. 7. Cancellation of registration under sub-section (3) of section 8. – The registration of a registered person may be cancelled by the proper officer in the circumstances specified in sub-section (3) of section 8, by passing an order specifying the circumstances therein, after giving him a reasonable opportunity of being heard. 8. Revocation of cancellation of registration. - (1) A taxable person whose registration is cancelled under rule 7 may submit an application for revocation of cancellation within thirty days from the date of receipt of the cancellation order under rule 7. (2) Where the proper officer is satisfied that sufficient grounds exist, he shall revoke the cancellation within thirty days of the receipt of such application and the applicant shall be informed accordingly. (3) Where the proper officer is not satisfied with the application filed under sub-rule (1), he shall provide the applicant a reasonable opportunity of being heard, and after considering the representation, if any, furnished by the applicant, he shall either revoke the cancellation or reject the application and the applicant shall be informed accordingly. CHAPTER III DECLARATION 9. Declaration to be filed by registered person. - (1) Every registered person shall file a declaration as required under section 9 of the Act in