Back to GST Law Library
CGST Act — Chapter VI

GST Registration — Sections 22 to 30 Explained

Complete guide to GST registration provisions — who must register, exemptions, compulsory registration cases, procedure, amendment, cancellation, and revocation. Every section decoded for business owners.

9
Sections
10
Compulsory Cases
₹40L
Threshold (Goods)
₹20L
Threshold (Services)

Registration Thresholds (FY 2025-26)

CategoryGeneral StatesSpecial CategoryNote
Goods only supplier₹40 lakh₹20 lakhEffective from 01-04-2019
Services or mixed supplier₹20 lakh₹10 lakhDefault threshold
Inter-state supply₹0 (No exemption)₹0 (No exemption)Compulsory under Sec 24
E-commerce sellers₹0 (Compulsory)₹0 (Compulsory)Exception: Notification for small sellers on platforms
Casual taxable person₹0 (Compulsory)₹0 (Compulsory)Advance tax required

Section-wise Analysis

§22

Persons Liable for Registration

Important
  • Aggregate turnover exceeds ₹20 lakh (₹10 lakh for Special Category States)
  • Special Category States: Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Arunachal Pradesh, Sikkim, Uttarakhand, Himachal Pradesh
  • Turnover includes all taxable supplies, exempt supplies, exports, and inter-state supplies
  • Excludes: inward supplies on which tax is paid under reverse charge
  • Effective 2024: Threshold for goods-only suppliers is ₹40 lakh (except Special Category States)
§23

Persons Not Liable for Registration

  • Persons exclusively supplying goods/services not liable to tax
  • Agriculturists (to the extent of supply of produce from cultivation)
  • Persons making only non-taxable or wholly exempt supplies
  • Persons covered under Section 9(5) — e-commerce operators paying tax on behalf
  • Note: Section 23 overrides Section 22 — if exempt under 23, registration not needed even if above threshold
§24

Compulsory Registration (Regardless of Turnover)

Important
  • Inter-state taxable supply (any amount — no threshold exemption)
  • Casual taxable persons
  • Persons paying tax under reverse charge
  • E-commerce operators (Section 9(5))
  • Non-resident taxable persons
  • Persons obligated to deduct TDS (Section 51)
  • Persons obligated to collect TCS (Section 52 — e-commerce operators)
  • Input Service Distributors
  • Persons supplying through e-commerce platforms (if not covered by notification thresholds)
  • Every person supplying OIDAR services from outside India to non-registered persons
§25

Procedure for Registration

Important
  • Apply within 30 days of becoming liable (Section 25(1))
  • Casual/Non-resident: Apply at least 5 days before commencing business
  • PAN mandatory for registration (Aadhaar optional for authentication)
  • Separate registration for each state/UT where taxable supply is made
  • Single PAN can have multiple GSTINs (one per state + additional within same state for separate business verticals)
  • Deemed registration: If officer doesn't respond within 7 working days (since 2023)
  • Voluntary registration allowed even below threshold (Section 25(3))
  • Aadhaar authentication: If not done within 15 days, physical verification triggered
§26

Deemed Registration

  • If proper officer fails to take action within prescribed time, registration deemed granted
  • Timeline: 7 working days from application (3 working days for certain categories)
  • Deemed GSTIN generated automatically if no objection raised
  • Applicant can proceed with business on deemed registration certificate
  • If deficiency notice issued within timeline, 7 more working days to respond
§27

Special Provisions for Casual & Non-Resident Taxable Persons

  • Casual Taxable Person: Must deposit estimated tax liability as advance before registration
  • Registration valid for max 90 days (extendable by another 90 days)
  • Non-resident: Same 90+90 day limit, must deposit advance tax
  • Advance tax paid via electronic cash ledger — available for adjustment against liability
  • Cannot avail ITC on inputs unless special conditions met
  • Extension of registration requires fresh advance tax deposit
§28

Amendment of Registration

  • Core fields (legal name, address, PAN, state): Require officer approval within 15 days
  • Non-core fields (bank details, email, phone, authorized signatory): Auto-approved
  • Amendment application must be filed within 15 days of change
  • If officer doesn't act within 15 working days, amendment deemed approved
  • For change of constitution (proprietor to partnership), new registration required
§29

Cancellation of Registration

Important
  • Voluntary cancellation: If no longer liable (below threshold, business closed)
  • Suo motu by officer: Non-filing of returns (6 months), obtained by fraud/misrepresentation, violates anti-profiteering
  • Composition dealer: Suo motu if not filed returns for 3 consecutive quarters
  • Final return (GSTR-10) must be filed within 3 months of cancellation/cancellation order
  • ITC reversal required on stock + capital goods held on cancellation date
  • Tax payable on stock: Higher of ITC on stock or tax on market value of stock
  • Cancellation takes effect from date of order (not retrospective unless specified)
§30

Revocation of Cancellation

Important
  • Application within 90 days of service of cancellation order (extendable to 180 days by Additional/Joint Commissioner)
  • All pending returns must be filed before applying for revocation
  • All tax dues + interest + penalty must be paid before revocation
  • Officer must pass order within 30 days of application
  • If officer doesn't act within 30 days, revocation deemed allowed
  • Late filing: Amnesty schemes periodically allow late revocation (2023, 2024 amnesties)
  • Revocation restores GSTIN from cancellation date — continuity maintained

Key Timelines & Deadlines

Apply after becoming liable
30 daysLate fee + tax from date liable
Casual/Non-resident: Apply before starting
5 days advanceCannot make supplies without registration
Officer approval (normal)
7 working daysDeemed approved if no action
Officer approval (Aadhaar verified)
3 working daysDeemed approved if no action
Amendment (core fields)
15 working daysDeemed approved if no action
Revocation application
90 days from cancellationExtendable to 180 days by higher authority
Final return (GSTR-10)
3 months from cancellation₹200/day late fee (max ₹10,000)

Frequently Asked Questions

What is the GST registration threshold for 2025-26?

For goods-only suppliers: ₹40 lakh aggregate turnover (₹20 lakh in Special Category States). For service providers or mixed suppliers: ₹20 lakh (₹10 lakh in Special Category States). Note: Inter-state suppliers, e-commerce sellers, casual taxable persons, and TDS/TCS deductors have ZERO threshold — they must register regardless of turnover.

Can a person have multiple GST registrations?

Yes. Under Section 25(2), a person must take separate registration in each State/UT from where they make taxable supplies. Additionally, under Section 25(2) proviso, a person with multiple business verticals within a state can obtain separate registrations for each vertical. However, a single PAN links all GSTINs.

What is deemed registration under Section 26?

If the proper officer does not raise any objection or deficiency notice within 7 working days (3 days for Aadhaar-verified applications) of submitting a complete GST registration application, the registration is automatically deemed to be granted. The system generates a GSTIN and registration certificate without officer intervention.

What happens if GST registration is cancelled?

On cancellation: (1) File GSTR-10 final return within 3 months, (2) Reverse all ITC on stock and capital goods held, (3) Pay higher of ITC on stock or tax at market value, (4) GSTIN becomes inactive. If cancelled due to non-filing, you can apply for revocation within 90 days after filing all pending returns and paying dues.

Is GST registration required for inter-state supply of services?

Yes. Section 24 mandates compulsory registration for any person making inter-state taxable supply, regardless of turnover. However, Notification 10/2017 exempts inter-state supply of services where aggregate turnover is below ₹20 lakh. This exemption does NOT apply to inter-state supply of goods — even ₹1 of inter-state goods supply requires registration.

What documents are required for GST registration?

Key documents: (1) PAN card, (2) Aadhaar of promoters/authorized signatory, (3) Address proof of business (electricity bill/rent agreement/property tax receipt), (4) Bank account statement or cancelled cheque, (5) Photographs of promoters, (6) Authorization letter for authorized signatory. Additional: Partnership deed (for firms), Incorporation certificate + MOA/AOA (for companies).

Register for GST in Minutes

LaabamOne assists with GST registration, tracks thresholds automatically, and handles all compliance filing from day one.

Start 21-Day Free Trial