Issue of registration certificate :
Subject to the provisions of section 25(12), where the application for grant of registration has been approved under rule 2, a certificate of registration in form GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as “GSTIN”) shall be assigned in the following format – (a) two characters for the State code (b) ten characters for the PAN or the Tax Deduction and Collection Account Number (c) two characters for the entity code; and (d) one check sum character – Rule 3(1) of Registration Rules.
Effective date of registration – 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 thirty days from such date – Rule 3(2) of Registration Rules.
Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration under rule 2(1), 2(3) or 2(5) of Registration Rules – Rule 3(3) of Registration Rules.
Digital signature on registration certificate – Every certificate of registration made available on the Common Portal shall be digitally signed by the proper officer under the Act – Rule 3(4) of Registration Rules.
Issue of registration certificate in case of deemed registration – Where the registration has been granted under rule 2(5) [deemed registration], the applicant shall be communicated the registration number and the certificate of registration under rule 3(1), duly signed, shall be made available to him on the common portal within three days after expiry of the period specified in rule 2(5) – Rule 3(5) of Registration Rules.