Registration under GST Act


  • 1. Section 25- Procedure for Registration
  • a. Time Limit- Every person who is liable to be registered under section 22 or Section 24 shall apply for registration within 30 days from the date on which he becomes liable to registration.
  • b. State wise registration- A person seeking registration under this act shall be granted a single registration in a state or union territory. Provided that a person having multiple business verticals in a state may be granted a separate registration.
  • c. Voluntarily Registration- A Person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this act, as are applicable to a registered person, shall apply to such person.
  • d. Every person shall have a Permanent Account Number issued under Income tax act, 1961 in order to be eligible for grant of registration. Provided that a person required to deduct tax under tax under section 51 may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration
  • e. The registration shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
  • 2. Section 22- Persons liable for registration
    • a. Persons after threshold limit- Every supplier shall be liable to be registered under this act, other than special category states , from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds Rs. 20 lakhs.
    • b. For special category states, a person is liable to be registered if his aggregate turnover in a financial year exceeds Rs. 10 lakhs.
    • c. Existing registered person- Every person who, on the day immediately preceding the appointed day, is registered or holds a license under existing law, shall be liable to be registered under this act with effect from the appointed day.
  • 3. Section 24- Compulsory registration in certain cases
  • The following persons shall be required to be registered under this act-
    • a. Persons making any inter- state taxable supply.
    • b. Casual taxable persons making taxable supply.
    • c. Persons who are required to pay tax under reverse charges.
    • d. Persons who are required to pay tax under Section 9(5).
    • e. Non-Resident taxable persons making taxable supply.
    • f. Persons who are required to deduct tax under section 51, whether or not separately registered under this act.
    • g. Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise.
    • h. Input Service Distributor, whether or not separately registered under this act.
    • i. Every electronic commerce operator.
    • j. Every person supplying Online information and database access or retrieval services from place outside India to a person in India, Other than a registered person.
  • 4. Section 24- Persons not liable for registration
    • a. Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this act or under the Integrated Goods and Services Tax Act.
    • b. An agriculturist, to the extent of supply of produce out of cultivation of land.
    • c. The government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this act.