FOR E-commerce : The provisions for grant of Registration to person Required to collect TCS in accordance with Sec.52 are contained in Rule 12. and application for registration shall be submitted electronically in form REG-07
Normal Taxpayer : As per Rule 8 of CGST Act Required to submit application for Registration in Form REG-01 . **New rule 4A under Rule 8 has been inserted by Notification 16/2020 e.f 1/4/2020 that every applicant need undergo authentication of Aadhar Number for grant of Registration.