Section 8(1) in Rajasthan Goods and Services Tax Rules, 2017
(1)Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act No.13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant") shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:[***] [Omitted 'First Proviso' by Rajasthan Goods and Services Tax (Amendment) Rules, 2019, dated 29.1.2019.][Provided] [Substituted 'Provided further' by Rajasthan Goods and Services Tax (Amendment) Rules, 2019, dated 29.1.2019.] that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
