Rules 9A and 10 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 9A lets the common portal grant registration electronically, within three working days, to applicants it identifies on data analysis and risk parameters. Rule 10 then governs the certificate in FORM GST REG-06, the make-up of the GSTIN and the date from which the registration is effective.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Under rule 9A, a person who applied under rule 8, rule 12 or rule 17 and is identified on the common portal on data analysis and risk parameters is granted registration electronically within three working days of submission. Under rule 10, the certificate in FORM GST REG-06 is made available on the common portal with a GSTIN of fifteen characters in four parts, and registration is effective from the date of liability if the application came within thirty days; otherwise from the date of grant.
The sections behind the rules
Rule 10(1) opens "Subject to the provisions of sub-section (12) of section 25". These rules sit under the registration procedure in section 25: see section 25 of the CGST Act. Rule 9, on verification of the application and deemed approval, is already covered in rule 9: seven days, thirty days and deemed approval. If your registration is pending or a certificate needs correcting, see our GST registration service.
Rule 9A: grant of registration electronically
The text is one paragraph. "Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application."
Reading it in parts:
- Who. A person who has applied under rule 8 (see rule 8), rule 12 (tax deductors and collectors) or rule 17 (unique identity number; see rule 17).
- Which of them. Only those identified on the common portal "based on data analysis and risk parameters". The rule does not say what the parameters are.
- How and when. Registration is granted electronically by the common portal, within three working days from the date of submission of the application.
- Relation to rule 9. The opening words "Notwithstanding anything contained in rule 9" mean that for these applicants rule 9, with its examination by the proper officer, does not stand in the way.
The footnote records that rule 9A was inserted by Notification No. 18/2025 - CT dated 31.10.2025, with effect from 01.11.2025.
Rule 10(1): the certificate and the GSTIN
Where an application has been approved under rule 9, "rule 9A and rule 14A" (those two words were inserted by the same Notification No. 18/2025 - CT dated 31.10.2025, with effect from 01.11.2025), 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". A Goods and Services Tax Identification Number is assigned with the following characters.
| Part | Characters | What it is |
|---|---|---|
| (a) | two | State code |
| (b) | ten | Permanent Account Number or Tax Deduction and Collection Account Number |
| (c) | two | entity code |
| (d) | one | checksum character |
That is fifteen characters in all, adding the four parts as printed. Clause (b) allows either a Permanent Account Number or a Tax Deduction and Collection Account Number.
Rule 14A, mentioned in the opening of sub-rule (1), is the simplified registration for small taxpayers. Read it in rule 14A: simplified GST registration for small taxpayers.
Rule 10(2) and (3): the effective date
Two sub-rules decide from when registration takes effect.
- Rule 10(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."
- Rule 10(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."
The practical contrast is plain. An application within thirty days of liability gives registration from the day of liability. An application after thirty days gives registration from the day it is granted, whichever sub-rule of rule 9 (approval, approval after clarification, or deemed approval) produced the grant.
Rule 10(4): signature
"Every certificate of registration shall be duly signed or verified through electronic verification code by the proper officer under the Act." The footnote records that the words "duly signed or verified through electronic verification code" were substituted by Notification No. 7/2017 - CT dated 27.06.2017, with effect from 22.06.2017.
Rule 10(5): after deemed approval
Where registration has been granted under rule 9(5), 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." This sub-rule refers to the "three days" printed in it, which is a different period from the "three working days" of rule 9A.
Who does what, by when
| Who | Action | Period or condition | Rule |
|---|---|---|---|
| Common portal | Grants registration electronically to an applicant under rule 8, 12 or 17 identified on data analysis and risk parameters | Within three working days from the date of submission | 9A |
| Common portal | Makes available the certificate in FORM GST REG-06 and assigns the GSTIN | On approval under rule 9, rule 9A or rule 14A | 10(1) |
| Applicant | Registration effective from the date of liability | Application within thirty days of becoming liable | 10(2) |
| Applicant | Registration effective from date of grant under rule 9(1), (3) or (5) | Application after thirty days of becoming liable | 10(3) |
| Proper officer | Signs, or verifies through electronic verification code, the certificate | Every certificate | 10(4) |
| Common portal | Communicates registration number and makes certificate available | Within three days after the expiry of the period in rule 9(5) | 10(5) |
Worked examples
Two applicants. Sunrise Components LLP and Harbour Foods LLP, both invented, become liable to registration on the same day. Sunrise submits its application within thirty days of that day. Harbour submits on the thirty-first day. Under rule 10(2) Sunrise's registration is effective from the day it became liable. Under rule 10(3) Harbour's is effective from the date of the grant of registration, however the grant arose under rule 9.
Early grant. Mohan Traders, an invented proprietorship, applies under rule 8. The common portal identifies it on data analysis and risk parameters. Under rule 9A, registration is granted electronically within three working days from submission, whatever the period that rule 9 would otherwise allow the proper officer. The certificate in FORM GST REG-06 is then made available under rule 10(1).
Points to watch
- Rule 9A depends on identification. The rule does not say that every applicant is identified. Those not identified follow rule 9.
- Thirty days is the line. It separates the date of liability from the date of grant for the effective date of registration.
- Section 25(12). Rule 10(1) is expressed as subject to it; read the section for what it provides.
- Bank account details. Rule 10A, which follows, deals with them: see rule 10A.
Need help with a registration or its effective date?
If the effective date of your registration matters to an input tax credit or a filing, or a certificate is delayed, we can review the position with you and act on it. See GST registration for how we help.
Key takeaways
- Rule 9A: registration granted electronically by the common portal within three working days, for applicants under rule 8, 12 or 17 identified on data analysis and risk parameters.
- Rule 10(1): certificate in FORM GST REG-06 showing the principal and additional places of business; GSTIN of two, ten, two and one characters.
- Rule 10(2): application within thirty days gives registration from the date of liability.
- Rule 10(3): application after thirty days gives registration from the date of the grant under rule 9(1), (3) or (5).
- Rule 10(5): after deemed approval, the certificate follows within three days after the period in rule 9(5) expires.
Read next
- Rule 8 of the CGST Rules, 2017: application for registration
- Rule 10B of the CGST Rules, 2017: Aadhaar authentication for a registered person
- Rule 10A: bank account details within thirty days
- Rule 14A: simplified GST registration for small taxpayers
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.