Registration

Based on GST law as on 30.04.2025 (May 2026 exams onwards). Section numbers are CGST Act unless stated.

How the chapter fits together

Registration has the friendliest structure in GST: the mnemonic “22-23-24-25-26-27-28-29-30” is the chapter — nine consecutive sections, each doing one job:

Four structural principles frame everything: GST registration is PAN-based and State-wise; there is no centralised registration; a single registration covers CGST + SGST/UTGST + IGST + Cess; and one State means one registration (covering the principal and additional places of business), with separate registration per place of business optional.

The flow of every question: turnover crosses the threshold (Sec 22) or the person falls in the Sec 24 list (no threshold) → unless Sec 23 exempts → apply in Form REG-01 within 30 days → REG-06 certificate with a GSTIN.

Key definitions

The remaining definitions, with their traps:

Liability — Sections 22, 23 and 24

Section 22(1) makes a person liable when aggregate turnover in a financial year exceeds ₹20 lakh (₹10 lakh in special category States), enhanced to ₹40 lakh for exclusive suppliers of goods. Memorise the State-wise ladder:

Note the two special-category lists: Article 279A(4)(g) names 11 States (Arunachal Pradesh, Assam, J&K, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand) — but only 4 of them (Mizoram, Tripura, Manipur, Nagaland) get the ₹10 lakh threshold; the other 7 follow the normal ₹40/20 lakh rule.

₹40 lakh exceptions (4) — even an exclusive goods supplier does not get ₹40 lakh if:

• (a) covered by a Sec 24 compulsory category;
• (b) supplying ice cream/edible ice, pan masala, tobacco (Ch 24), fly ash bricks/blocks/aggregates, bricks of fossil meals, building bricks, or earthen/roofing tiles;
• (c) making intra-State supply in Arunachal Pradesh, Uttarakhand, Meghalaya, Sikkim, Telangana, Puducherry or the 4 special category States;
• (d) registering voluntarily.

The rest of Section 22 handles succession: existing-law registrants are liable from the appointed day [22(2)]; on transfer or succession of a business (including death of the proprietor) the transferee is liable from the date of transfer [22(3)]; and in an amalgamation/demerger, from the date the RoC issues the certificate of incorporation [22(4)].

Section 23 — not liable to register:

• (a) persons exclusively supplying non-taxable or wholly exempt goods/services;
• (b) an agriculturist, for produce out of cultivation of land (individual/HUF only);
• Government-notified categories under 23(2), A to F: A. exclusive suppliers of outward-RCM u/s 9(3) supplies (Notif 5/2017 CT) — except metal scrap (Ch 72–81) dealers; B. inter-State taxable services up to ₹20L/₹10L (Notif 10/2017 IT); C. inter-State notified handicraft goods up to ₹20L/₹10L with PAN + e-way bill (Notif 3/2018 IT); D. CTPs supplying inter-State notified handicraft goods, same limits (Notif 56/2018 CT); E. services through an ECO up to ₹20L/₹10L (Notif 65/2017 CT); F. intra-State goods through an ECO within the Sec 22(1) threshold, conditions including PAN + one State only (Notif 34/2023 CT);
• APMC commission agent (Circular 57/31/2018): not liable if the principal (agriculturist) is non-taxable and the invoice is raised by the principal directly; the commission itself is exempt (Notif 12/2017 CT(R)).

Section 24 — compulsory registration, 11 categories (no threshold — overrides Sec 22):

Trap: the Sec 23 exemption is lost if the person also falls under a Sec 24 category (e.g. an RCM liability).

Procedure — Sections 25 to 28

Where and when [25(1)]: apply within 30 days of becoming liable, in every State from which the taxable supply is made; CTP/NRTP must apply at least 5 days before commencing business. The application pipeline:

The supporting provisions:

• PAN is mandatory [25(6)]; a TDS deductor may use TAN; an NRTP uses other documents — self-attested passport / tax ID (Rule 13).
• Aadhaar authentication is mandatory [25(6A)–(6D)] — failure makes the registration invalid; existing registrants must authenticate too, within 30 days of allotment (Rule 10B).
• Bank details (Rule 10A): furnish within 30 days of grant or before filing GSTR-1, whichever is earlier.
• Voluntary registration [25(3)]: a person not liable may register — then all provisions apply, including tax payment.
• One registration per State [25(2)]; separate registration per place of business is optional (Rule 11 — separate REG-01 for each; tax invoice needed on inter-branch supply). Each registration is a distinct person [25(4)/(5)].
• Suo motu registration [25(8), Rule 16]: the proper officer registers a defaulter temporarily; regularise by applying within 90 days, or within 30 days of the Appellate Authority’s order if appealed.
• UIN [25(9)/(10), Rule 17]: granted to UN bodies/embassies for refunds, within 3 working days. TDS/TCS registration is also granted in 3 working days (Rule 12).
• Display (Rule 18): registration certificate + GSTIN on the name board at the principal and every additional place of business.
• Deemed registration [Sec 26]: grant or rejection under SGST = deemed grant or rejection under CGST (mirror).
• CTP/NRTP [Sec 27]: certificate valid for the period applied or 90 days, whichever is earlier; extendable by a maximum of 90 more days (Rule 15 — apply before expiry with additional deposit); estimated tax must be deposited in advance, credited to the electronic cash ledger.
• Amendment [Sec 28, Rule 19]: apply within 15 days of the change. Core fields (legal name without PAN change, principal/additional place of business without State change, stakeholders) need PO approval within 15 working days; non-core fields are self-amended instantly; SCN if the amendment is unwarranted (reply in 7 WD). A PAN change or State change is not an amendment — it needs a fresh Sec 25 registration.

Cancellation, suspension and revocation — Sections 29 and 30

Cancellation on application [29(1), Rule 20]: business discontinued or transferred, person no longer liable, or a voluntary registrant opting out — apply within 30 days of the event. A UIN holder cannot apply.

Suo motu cancellation [29(2)]: contravention, non-filing, or fraud — always after an opportunity of hearing. The non-filing triggers:

Rule 21 lists 9 contraventions justifying cancellation: no business conducted from the declared place; bogus invoices (invoice without supply); violation of Sec 171; violation of Rule 10A (bank details); Sec 16 ITC violations; GSTR-1 vs GSTR-3B mismatch; violation of Rule 86B; violation of the Rule 23(1) proviso; and the 6-month/2-period non-filing grounds.

Procedure (Rule 22): SCN with 7 days to reply; order within 30 days. Cancellation does not wipe out past dues [29(3)], and SGST cancellation = deemed CGST cancellation [29(4)]. Amount payable [29(5)/(6), Rule 44]: higher of the ITC reversal or the output tax — for capital goods, ITC × remaining life/60 months (deemed 5-year life) versus tax on the transaction value u/s 15; for inputs, pro-rata ITC per invoice/market price versus output tax.

Suspension (Rule 21A): a temporary freeze pending cancellation proceedings — no taxable supply, no returns required. On a voluntary cancellation application, deemed suspension runs from the later of the application date or the date from which cancellation is sought; the PO can also initiate it.

Revocation [Sec 30, Rule 23] — only for suo motu cancellations:

• Apply within 90 days of the cancellation order; the Commissioner / Additional or Joint Commissioner can extend by up to 180 days more.
• SCN reply in 7 working days; order within 30 days; SGST revocation = deemed CGST revocation [30(3)].
• File all pending returns within 30 days of the revocation order — covering the period from the (retrospective or actual) cancellation effective date up to the revocation order date.
• No revocation possible for registrations cancelled on the registrant’s own application or by legal heirs; UIN holders and GST Practitioners are outside the revocation route.

Key timelines

Penalty note: this chapter has no penalty provision of its own. Failure to register attracts the general penalty under Sec 122 (Offences chapter), and the Rule 44 ITC payback on cancellation is a payment obligation, not a penalty.

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