I. Introduction to GST Registration under CGST Act, 2017

A. Overview of Registration Importance

Registration under the Goods and Services Tax (GST) regime serves as the fundamental gateway for businesses integrating into India’s formal indirect tax system. It is a prerequisite for legally collecting GST from customers on outward supplies and, crucially, for claiming Input Tax Credit (ITC) on inward supplies of goods and services.¹ This ITC mechanism is central to the GST framework, designed to prevent the cascading effect of taxes—tax on tax—that characterized previous indirect tax structures.¹

Operating a business liable for registration without obtaining it constitutes a punishable offence under the CGST Act, 2017, attracting significant penalties.³ Conversely, a clear understanding of the criteria for liability and the available exemptions is essential for businesses to avoid unnecessary compliance burdens and costs associated with registration when not legally mandated.⁵ GST represents a paradigm shift from an origin-based tax system to a destination-based consumption tax.² Registration plays a vital role in this by identifying taxpayers within specific geographical jurisdictions (States or Union Territories), facilitating the correct administration and apportionment of tax revenues based on the place of consumption.

B. Governing Legislation (CGST Act, 2017)

The primary legislation governing the levy and collection of GST on intra-State supplies by the Central Government is The Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017), enacted on 12th April 2017.⁷ This Act extends to the whole of India.⁸ The specific provisions concerning registration, detailed in Chapter VI (Sections 22 to 30), were brought into force effective 22nd June 2017.⁷

India’s GST framework operates under a dual model. Alongside the CGST Act, each State has enacted its corresponding State GST (SGST) Act (e.g., Maharashtra Goods and Services Tax Act, 2017 ⁸), and Union Territories with legislatures have UTGST Acts.¹² Inter-State supplies are governed by The Integrated Goods and Services Tax (IGST) Act, 2017 ¹², and cess is levied under The GST (Compensation to States) Act, 2017.¹² A critical feature simplifying compliance is that registration obtained under the CGST Act is generally deemed to be registration under the respective SGST/UTGST Act, and vice versa, as stipulated by Section 26 of the CGST Act.¹⁴

The procedural aspects, conditions, documentation, and timelines related to registration are further elaborated in The Central Goods and Services Tax Rules, 2017.¹⁶ Additionally, the Central Board of Indirect Taxes and Customs (CBIC) and the GST Council issue various Notifications, Circulars, and Orders from time to time, providing clarifications, exemptions, and modifications to the registration process.⁷ Staying abreast of these subordinate legislations and administrative directives is crucial for accurate compliance.

II. Persons Liable for Registration (Sections 22 & 24)

Liability for GST registration arises primarily based on turnover thresholds (Section 22) or due to engaging in specific types of transactions or activities regardless of turnover (Section 24).

A. Threshold-Based Liability (Section 22)

Section 22 outlines the conditions under which a supplier becomes liable for registration based on their aggregate turnover.

1. General Threshold (Section 22(1))

Every supplier engaged in making a taxable supply of goods or services, or both, from a State or Union Territory is required to obtain registration if their aggregate turnover in a financial year exceeds ₹20 lakh.26 This serves as the default threshold for most businesses across India.

2. Threshold for Special Category States (Section 22(1) Proviso)

For suppliers making taxable supplies from certain “Special Category States” (as specified under Article 279A(4)(g) of the Constitution and further notified), a lower threshold initially applied. The standard threshold for these states was set at ₹10 lakh.26

The Act empowers the Central Government, based on the recommendations of the GST Council and at the request of a Special Category State, to enhance this threshold from ₹10 lakh up to ₹20 lakh.²⁶ Consequently, the current applicable thresholds vary among these states:

• ₹10 Lakh Threshold: Manipur, Mizoram, Nagaland, Tripura.²⁸
• ₹20 Lakh Threshold: Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand.²⁶ (Note: Puducherry and Telangana, while not constitutionally Special Category States, also have a ₹20 lakh threshold for both goods and services ³¹). It is noteworthy that some states initially classified as Special Category States, like Jammu & Kashmir and Assam, opted for higher thresholds (initially ₹20 lakh, later ₹40 lakh for goods).³³

3. Enhanced Threshold for Exclusive Supply of Goods (Section 22(1) Proviso)

Recognizing the different business dynamics for goods suppliers, a further provision allows the government (on Council recommendation and state request) to increase the general threshold limit from ₹20 lakh up to ₹40 lakh specifically for suppliers engaged exclusively in the supply of goods.26

This enhanced ₹40 lakh threshold applies in most States and Union Territories but only for suppliers making intra-state supplies exclusively of goods.³¹ It is not available to service providers or businesses supplying both goods and services, for whom the ₹20 lakh limit (or ₹10 lakh in specified states) generally applies.³¹

An important clarification is provided by the Explanation to Section 22(1): a person is deemed to be engaged exclusively in the supply of goods even if they also engage in the exempt supply of services by way of extending deposits, loans, or advances where the consideration is represented by interest or discount.²⁶ This acknowledges that many goods suppliers might have passive financial income without being service providers in the conventional sense, preventing such incidental income from disqualifying them from the higher ₹40 lakh threshold. This specific carve-out for exempt financial services avoids undue hardship and recognizes practical business realities.

However, this ₹40 lakh threshold for goods suppliers is subject to exceptions (as notified under Notification No. 10/2019-Central Tax dated 07.03.2019). The limit reverts to ₹20 lakh for suppliers of goods if they are:

• Required to register compulsorily under Section 24.³¹
• Engaged in making supplies of specified items like Ice cream, Pan masala, Tobacco products, Fly Ash bricks, Building bricks, certain other bricks, and roofing tiles.²⁸
• Persons who have opted for voluntary registration under Section 25(3).³¹
• Making intra-state supplies in certain states where the lower threshold applies (Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand).³¹

The multi-layered threshold structure (₹10 lakh, ₹20 lakh, ₹40 lakh) based on state category, type of supply (goods, services, exclusive goods), and specific notified goods creates considerable complexity. Businesses operating near these limits or across multiple states must carefully track their turnover state-wise and PAN-India, consider the nature of their supplies (goods/services/both/exempt), the specific goods involved (notified exceptions), and the location of supply (state category) to determine the correct applicable threshold. A lower threshold applicable in one state (e.g., a Special Category State) can trigger registration liability across all locations due to its impact on the PAN-India aggregate turnover calculation.³¹ This necessitates meticulous planning and potentially strategic decisions regarding supply chains or business activities to manage registration obligations effectively.

Table 1: Summary of GST Registration Threshold Limits (Section 22)

State Category / Location	Threshold for Exclusive Intra-State Supply of Goods	Threshold for Supply of Services / Goods & Services Both
Special Category States – Group 1 <br/> (Manipur, Mizoram, Nagaland, Tripura)	₹10 Lakh	₹10 Lakh
Special Category States – Group 2 & Others <br/> (Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry, Telangana)	₹20 Lakh	₹20 Lakh
Rest of India <br/> (All other States and Union Territories)	₹40 Lakh*	₹20 Lakh

* Exceptions to the ₹40 Lakh Limit for Goods: The threshold reverts to ₹20 Lakh for suppliers of goods in the ‘Rest of India’ category if they: (a) are required to register compulsorily under Section 24; (b) supply notified goods (Ice cream, Pan Masala, Tobacco, specified bricks/tiles); (c) have opted for voluntary registration; or (d) are making supplies from states listed in the ₹20 Lakh/₹10 Lakh categories above.

4. Definition and Calculation of Aggregate Turnover (Section 2(6))

The determination of liability hinges on “aggregate turnover”. As defined in Section 2(6), this means the all-India, PAN-based aggregate value of the following supplies made by a person:

• Taxable supplies (supplies subject to CGST, SGST/UTGST, or IGST).
• Exempt supplies (supplies attracting a ‘Nil’ rate of tax or wholly exempt under Section 11 of CGST Act or Section 6 of IGST Act, and includes non-taxable supplies).
• Exports of goods or services or both.
• Inter-State supplies between distinct persons having the same Permanent Account Number (PAN).⁹

The calculation excludes:

• Central tax (CGST), State tax (SGST), Union territory tax (UTGST), Integrated tax (IGST), and GST Compensation Cess.³
• The value of inward supplies on which tax is payable by the recipient under the Reverse Charge Mechanism (RCM).³

Further clarifications provided by the Explanation to Section 22 are:

• (i) Aggregate turnover includes supplies made by the taxable person on their own account as well as supplies made on behalf of all their principals (relevant for agents issuing invoices in their own name).²⁶
• (ii) The value of goods supplied by a registered job worker after completion of job work is not included in the job worker’s aggregate turnover; it is treated as a supply by the principal (under Section 143).²⁶

5. Liability on Appointed Day (Section 22(2))

Persons who were registered or held a license under existing indirect tax laws (like Central Excise, Service Tax, VAT) immediately before the appointed day (1st July 2017) were automatically liable for registration under GST from that date.26

6. Liability in Case of Business Transfer/Succession (Section 22(3))

If a business carried on by a registered taxable person is transferred as a going concern, whether due to succession, sale, or otherwise, the transferee or successor becomes liable for registration with effect from the date of such transfer or succession.26

7. Liability in Case of Amalgamation/Demerger (Section 22(4))

In cases of amalgamation or demerger of companies sanctioned through an order of a High Court, Tribunal, or otherwise, the resulting transferee company is liable to be registered from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order.26

8. Registration Location

Registration under GST is state-specific. A supplier must obtain registration in every State or Union Territory from which they make a taxable supply.26 Having merely a marketing or administrative office in a state, from where no taxable supplies are made, does not necessitate registration in that state.31

B. Compulsory Registration (Section 24)

Section 24 carves out specific categories of suppliers who are required to obtain GST registration mandatorily, irrespective of whether their aggregate turnover crosses the threshold limits specified in Section 22(1).³¹ This provision significantly broadens the GST registration base beyond turnover criteria, targeting specific transaction types considered important for revenue monitoring or having unique compliance characteristics. These categories include activities prone to tax leakage (like inter-state supplies), transactions where recipient liability tracking is preferred (RCM), temporary businesses (CTP/NRTP), intermediaries (Agents, ECOs), and specific compliance mechanisms (TDS, ISD). This reflects a legislative intent to ensure key economic activities and business models are within the GST framework from the outset, prioritizing tax base coverage and sector-specific regulation. However, numerous exceptions, primarily introduced via notifications, subsequently aimed to mitigate the compliance burden for smaller players within these compulsory categories.

The categories requiring compulsory registration are:

(i) Persons making any inter-State taxable supply: 31

* Exception/Clarification: The threshold limit (₹20 lakh / ₹10 lakh) is available for persons making inter-State supplies of taxable services (Notification No. 10/2017-Integrated Tax).5

* Exception/Clarification: The threshold limit (₹20 lakh / ₹10 lakh) is available for persons making inter-State supplies of notified handicraft goods or specified products, provided they have a PAN and generate an e-way bill where required (Notification No. 03/2018-Integrated Tax).5

* Exception/Clarification: Job workers engaged in making inter-State supply of services to a registered person might be exempt from registration if their turnover is below the threshold (Notification No. 07/2017-Integrated Tax).41

(ii) Casual taxable persons (CTP) making taxable supply: 31

* Exception/Clarification: The threshold limit (₹20 lakh / ₹10 lakh) is available for CTPs making inter-State taxable supplies of specified handicraft goods, subject to conditions like having PAN and generating e-way bill (Notification No. 56/2018-Central Tax).5

(iii) Persons who are required to pay tax under Reverse Charge Mechanism (RCM) on inward supplies received: 31

* Exception/Clarification: Persons engaged exclusively in making outward supplies, where the entire tax liability rests with the recipient under RCM (as per Section 9(3)), are exempt from registration (Notification No. 5/2017-Central Tax).31 This is a focal point in the Section 23 versus Section 24 debate.

(iv) Persons who are required to pay tax under sub-section (5) of section 9: ³² This covers specific services like passenger transportation (radio taxi, motorcab, etc.), accommodation in hotels/inns (by unregistered suppliers), and housekeeping services (like plumbing, carpentering), when supplied through an Electronic Commerce Operator (ECO), where the ECO itself is liable to pay the GST.³⁷

(v) Non-resident taxable persons (NRTP) making taxable supply: ³¹

(vi) Persons who are required to deduct tax at source (TDS) under section 51: This applies whether or not they are separately registered under GST for other supplies.³²

(vii) Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise: 31

* Clarification: This generally applies to agents who supply or receive goods/services for a principal and may issue invoices in their own name. It might not cover commission agents who merely facilitate transactions without handling the goods/services or invoicing directly.37 Specific exemptions might apply, such as for commission agents under the APMC Act acting for agriculturists under certain conditions.31

(viii) Input Service Distributor (ISD): This applies whether or not the entity is separately registered for other supplies.³²

(ix) Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through an Electronic Commerce Operator (ECO) who is required to collect tax at source (TCS) under section 52: 31

* Exception/Clarification: The threshold limit (₹20 lakh / ₹10 lakh) is available for suppliers of services (other than Section 9(5) services) through an ECO (Notification No. 65/2017-Central Tax).31

* Exception/Clarification: The threshold limit (₹40 lakh / ₹20 lakh / ₹10 lakh, as applicable based on state and goods/services) is available for persons making intra-state supply of goods through an ECO, subject to conditions (Notification No. 34/2023-Central Tax).51 This is a significant recent relaxation.

(x) Every Electronic Commerce Operator (ECO) who is required to collect tax at source (TCS) under section 52: ³¹

(xi) Every person supplying Online Information and Database Access or Retrieval (OIDAR) services from a place outside India to a person in India, other than a registered person: ³⁷

(xia) Every person supplying online money gaming from a place outside India to a person in India: (Inserted by Finance Act, 2023, effective 01.10.2023) ⁴³

(xii) Such other person or class of persons as may be notified by the Government on the recommendations of the Council: ³⁹

The interplay between ECOs (requiring registration under 24(x)), suppliers operating through ECOs (generally requiring registration under 24(ix), with exceptions), and specific services where the ECO itself pays the tax (under Section 9(5), relevant to 24(iv)) creates a complex compliance framework within the e-commerce ecosystem. ECOs may need to collect TCS from suppliers under Section 52, while also being directly liable for tax on certain specified services under Section 9(5). Suppliers, in turn, generally need registration to sell through ECOs, although recent relaxations provide threshold benefits for intra-state goods suppliers and service providers (excluding 9(5) services). This multi-layered system of responsibilities (supplier registration, ECO registration, TCS collection by ECO, direct tax payment by ECO) necessitates careful understanding by both platforms and sellers to ensure correct tax payment, reporting, and credit flow.³¹

Table 2: Categories Requiring Compulsory Registration (Section 24)

Category of Person (Section 24 Clause)	Key Exceptions / Clarifications (Threshold limits apply in these cases)
(i) Persons making any inter-State taxable supply	– Inter-State supply of taxable services: Threshold (₹20L/₹10L) applies (Notfn 10/2017-IT).31 <br/> – Inter-State supply of notified handicraft goods: Threshold (₹20L/₹10L) applies (Notfn 03/2018-IT).31 <br/> – Job workers making inter-State supply of services to registered persons: May be exempt below threshold (Notfn 07/2017-IT).41
(ii) Casual Taxable Persons (CTP) making taxable supply	– CTP making inter-State supply of notified handicraft goods: Threshold (₹20L/₹10L) applies (Notfn 56/2018-CT).41
(iii) Persons required to pay tax under Reverse Charge Mechanism (RCM)	– Persons engaged exclusively in making outward supplies where entire tax is paid by recipient under RCM (Sec 9(3)): Exempt from registration (Notfn 5/2017-CT).40
(iv) Persons required to pay tax under Section 9(5) (Specified services via ECO where ECO pays tax)	– No general threshold exemption for this category itself.
(v) Non-Resident Taxable Persons (NRTP) making taxable supply	– No threshold exemption.
(vi) Persons required to deduct Tax at Source (TDS) under Section 51	– No threshold exemption.
(vii) Persons making taxable supply on behalf of other taxable persons (Agents)	– Threshold may apply to commission agents not falling under the specific definition of ‘agent’ for compulsory registration.37 APMC agents for agriculturists may be exempt.31
(viii) Input Service Distributor (ISD)	– No threshold exemption.
(ix) Persons supplying goods/services (other than Sec 9(5)) through an ECO required to collect TCS under Section 52	– Suppliers of services (other than Sec 9(5)) via ECO: Threshold (₹20L/₹10L) applies (Notfn 65/2017-CT).31 <br/> – Suppliers of goods making intra-state supply via ECO: Threshold (₹40L/₹20L/₹10L) applies (Notfn 34/2023-CT).51
(x) Electronic Commerce Operator (ECO) required to collect TCS under Section 52	– No threshold exemption.
(xi) Person supplying Online Information and Database Access or Retrieval (OIDAR) services from outside India to non-registered person in India	– No threshold exemption.
(xia) Person supplying online money gaming from outside India to person in India	– No threshold exemption.
(xii) Other notified persons	– As notified by Government.

III. Persons Not Liable for Registration (Section 23)

Section 23 provides specific exemptions, identifying categories of persons who are not required to obtain GST registration, even if their turnover might otherwise suggest liability under Section 22.

A. Analysis of Exempt Categories (Section 23(1))

The primary exemptions under Section 23(1) are:

(a) Persons engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax: 5

* “Not liable to tax” refers to supplies outside the GST levy altogether, such as alcoholic liquor for human consumption and specified petroleum products (petrol, diesel, ATF, natural gas, crude oil), which remain under pre-GST tax regimes.6

* “Wholly exempt from tax” refers to goods or services that are taxable under GST but are specifically exempted via notification under Section 11 of the CGST Act or Section 6 of the IGST Act. Examples include certain healthcare services, educational services, basic agricultural produce, etc..57 Supplies attracting a ‘Nil’ rate of tax are also covered.

* The term “exclusively” is critical. This exemption applies only if the person’s entire business activity consists of such non-taxable or wholly exempt supplies.6 If the person makes even a single taxable supply (however small), this exemption under Section 23(1)(a) ceases to apply, and liability would then be determined based on Section 22 thresholds or Section 24 compulsory registration criteria.

(b) An agriculturist, to the extent of supply of produce out of cultivation of land: 5

* An “agriculturist” is defined under Section 2(7) as an individual or a Hindu Undivided Family (HUF) who undertakes cultivation of land either by their own labour, the labour of their family, or by servants/hired labour under their personal supervision or the supervision of a family member.5 Companies or other entities engaged in agriculture do not qualify for this specific exemption.

* The phrase “to the extent of supply of produce out of cultivation of land” limits the exemption strictly to the sale of raw agricultural produce grown by the agriculturist on their land. If an agriculturist engages in other activities, such as trading in agricultural produce bought from others, processing produce (beyond essential primary processing), or supplying other taxable goods or services, they may become liable for registration based on the turnover thresholds of Section 22.6

B. Government Power to Notify Exemptions (Section 23(2))

Section 23(2) empowers the Central Government, acting on the recommendations of the GST Council, to issue notifications specifying additional categories of persons who may be exempted from obtaining GST registration.⁵ Such exemptions can be subject to specific conditions and restrictions laid down in the notification.

Several important exemptions have been notified under this provision, including:

• Persons making only outward supplies where the entire tax is payable by the recipient under RCM (Section 9(3)) (Notification 5/2017-CT).⁴⁹
• Casual Taxable Persons making inter-state supplies of specified handicraft goods below the threshold limit (Notification 56/2018-CT).⁴¹
• Persons making inter-state supplies of taxable services with aggregate turnover below the threshold limit (₹20 lakh / ₹10 lakh) (Notification 10/2017-IT).⁴¹
• Job workers making inter-state supply of services to registered persons (subject to conditions, excluding certain sectors like jewellery) below the threshold limit (Notification 7/2017-IT).⁴¹
• Suppliers of services (other than Section 9(5) specified services) through an ECO, with aggregate turnover below the threshold limit (Notification 65/2017-CT).³¹
• Persons making intra-state supply of goods through an ECO with aggregate turnover below the threshold limit (subject to conditions) (Notification 34/2023-CT).⁵¹

C. Discussion on Section 23 vs. Section 24 (Post-Finance Act 2023 Amendment)

A significant area of ambiguity historically existed regarding the interplay between Section 23 (Persons not liable for registration) and Section 24 (Compulsory registration). Section 24 begins with a non-obstante clause overriding Section 22(1) (“Notwithstanding anything contained in sub-section (1) of section 22…”), but it does not explicitly override Section 23.⁵⁷ This led to uncertainty: If a person was exempt under Section 23(1) (e.g., an exclusively exempt supplier or an agriculturist), would they still be forced to register if they triggered a compulsory registration clause under Section 24, such as the liability to pay tax under RCM on inward supplies (Section 24(iii))?.⁴⁷

The Finance Act, 2023 aimed to address this conflict by substituting Section 23 with retrospective effect from 1st July 2017.⁵⁷ The initial proposal included a non-obstante clause at the beginning of Section 23, intended to give the entire section overriding effect over both Section 22(1) and Section 24.⁵⁷ The explanatory memorandum accompanying the Finance Bill 2023 explicitly stated this intent.⁵⁷

However, during deliberations, concerns were raised, particularly regarding the interaction with Section 24(iii) concerning RCM liability.⁵⁷ If Section 23(1) were given complete overriding effect, persons dealing exclusively in exempt supplies might avoid registration even when liable to pay RCM tax on certain inward supplies (e.g., a school receiving legal services), potentially leading to revenue loss.⁵⁷

Consequently, the final amendment enacted through the Finance Act 2023 applied the non-obstante clause (“Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24…”) only to Section 23(2).⁵⁷

The implication of this specific amendment is twofold:

1. It clearly establishes that persons who are exempted from registration via a notification issued under Section 23(2) are indeed not required to register, even if their turnover exceeds the Section 22(1) threshold or they fall under any category listed in Section 24. This gives supremacy to the notified exemptions.
2. It leaves the potential conflict between the statutory exemptions provided in Section 23(1) (i.e., for exclusively exempt/non-taxable suppliers and agriculturists) and the compulsory registration requirement under Section 24 (particularly Section 24(iii) for RCM liability) unresolved by the legislative text.⁵⁷

Therefore, the question remains: If a person deals only in exempt supplies (e.g., healthcare) but receives inward supplies subject to RCM (e.g., security services from a non-body corporate), does Section 23(1) exempt them from registration, or does Section 24(iii) compel them to register to discharge the RCM liability? Advance Ruling Authorities (AARs) have often favoured mandatory registration in such cases, applying principles of harmonious construction to avoid rendering Section 24(iii) redundant and prevent revenue loss.⁴⁷ Discussions also invoke the legal principle of lex specialis derogat legi generali (a specific law prevails over a general one), arguing Section 23(1) might prevail.⁵⁷ However, without explicit legislative clarity or a definitive ruling from higher courts, this remains a contentious area. Businesses falling into this category face a difficult choice between potentially unnecessary registration or risking non-compliance penalties if the authorities pursue the interpretation favouring mandatory registration under Section 24(iii).

IV. Procedure for Registration (Section 25)

Section 25, read with the relevant CGST Rules (primarily Rules 8, 9, 10, 10A, 10B, 11, 12, 13, 14, 15, 25, 26), outlines the procedure for obtaining GST registration.

A. Application Process

• Applicant: Any person liable for registration under Section 22 or Section 24 must apply.⁶⁹ Additionally, persons not liable under Sections 22 or 24 can opt for voluntary registration under Section 25(3).⁵⁰
• Timeline: The application must be submitted within 30 days from the date the person becomes liable for registration.⁶⁹ For Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (NRTP), the application must be made at least five days prior to the commencement of business.⁴⁴
• Platform & Form: The application is filed electronically on the common GST portal (www.gst.gov.in) using Form GST REG-01.⁷²
• Part A: The process begins with Part A of Form GST REG-01, where the applicant provides their legal name, PAN (Permanent Account Number), mobile number, email address, and the State/UT for which registration is sought. Upon successful OTP (One Time Password) validation of the mobile number and email address, a Temporary Reference Number (TRN) is generated.⁷¹ This TRN is valid for 15 days, within which Part B of the application must be completed and submitted.⁷⁸
• Part B: Using the TRN, the applicant logs in to fill Part B, which requires comprehensive details including: business constitution, promoter/partner/director information, authorized signatory details, principal place of business address and proof, details of additional places of business (if any), nature of business activities, HSN codes of primary goods/services, bank account details (can be furnished within 45 days of registration grant or due date of first GSTR-3B, whichever is earlier, under Rule 10A ¹⁸), Aadhaar authentication details, and verification.¹⁸
• Submission & ARN: The completed application (Part A & B) must be submitted electronically after verification. Verification can be done using:

• Digital Signature Certificate (DSC) – Mandatory for Companies and LLPs.
• e-Signature (E-sign) – Requires OTP sent to the mobile number linked with the signatory’s Aadhaar.
• Electronic Verification Code (EVC) – Requires OTP sent to the registered mobile number.⁷⁸ Upon successful submission, an Application Reference Number (ARN) is generated and communicated via email and SMS.⁷¹ This ARN is used for tracking the application status.

B. Documentation Requirements

Applicants must upload scanned copies of prescribed documents along with the application. The specific documents depend on the constitution of the business (e.g., sole proprietor, partnership, company).³ Key documents generally include:

• PAN Card: Of the applicant entity (Company, LLP, HUF) and individuals like proprietor, partners, directors, Karta, authorized signatories.³
• Aadhaar Card: Of proprietor, Karta, authorized signatories, partners/directors (required for authentication).³
• Photograph: Of proprietor, partners, directors, Karta, authorized signatories (JPEG format, specific size limits apply, e.g., max 100 KB).⁷⁸
• Proof of Constitution of Business: Partnership Deed (for firms), Certificate of Incorporation (for Companies/LLPs), Registration Certificate (for Societies/Trusts).³
• Proof of Principal Place of Business (PPOB): This is a critical document. Acceptable proofs include ⁷⁵:

• For Owned Premises: Any one of the following: Latest Property Tax Receipt, Municipal Khata Copy, copy of Electricity Bill, copy of Water Bill, or other legally recognized ownership document.
• For Rented/Leased Premises: A valid Rent/Lease Agreement plus any one of the ownership documents (as above) belonging to the Lessor/Landlord. If the rent agreement is not registered, an identity proof of the lessor might also be required.⁸⁴ An affidavit may suffice if the agreement is unavailable.⁸⁴
• For Consented/Shared Premises (e.g., premises owned by spouse/relative, used with consent): A Consent Letter (can be on plain paper) from the owner plus any one of the ownership documents (as above) of the owner plus identity proof of the person giving consent.⁷⁵

• Bank Account Proof: Scanned copy of the first page of a bank passbook, or a bank statement, or a cancelled cheque leaf bearing the name of the applicant (proprietor/business entity), bank account number, MICR, IFSC, and branch details.³ Note: As per Rule 10A, bank details can be submitted after registration is granted.¹⁸
• Authorization Proof: Letter of Authorization or copy of Board Resolution authorizing the signatory, along with their identity proof.³

Recent instructions from CBIC (Instruction No. 03/2025-GST, superseding 03/2023-GST) emphasize that GST officers must strictly adhere to the documents prescribed in Form GST REG-01 and the associated rules.³ Officers are explicitly directed not to ask for irrelevant or additional documents like the PAN or Aadhaar of the lessor, photographs of the lessor, or multiple proofs for the same information, unless there is a specific, recorded, and approved reason.⁷⁷ This move aims to standardize the verification process, reduce arbitrary demands and delays, and enhance the ease of doing business.⁸⁵ However, the practical consistency of adherence across different jurisdictions remains a factor.

C. Verification and Approval Timeline

Once the ARN is generated, the application is forwarded to the proper officer for examination (Rule 9).¹⁸

• Standard Approval: If the application and uploaded documents are found to be complete and in order, and the application is not flagged as high-risk (e.g., based on risk parameters, Aadhaar authentication success), the officer is expected to grant registration within 7 working days from the date of application submission.⁸⁴ The registration certificate (Form GST REG-06) is then made available on the portal.⁵⁸
• Clarification Required: If the officer finds any deficiency or requires clarification, they must issue a notice electronically in Form GST REG-03 within the same 7 working days (for standard cases).⁸⁰ The applicant needs to furnish the clarification or required documents electronically via Form GST REG-04 within 7 working days from receiving the notice.⁸⁰
• Action Post-Clarification: Upon receiving the clarification (REG-04), the officer must take action within 7 working days. If satisfied, they approve the registration (REG-06). If not satisfied, they can reject the application by issuing an order in Form GST REG-05, after providing the applicant an opportunity of being heard (Section 28(2) Proviso).⁶⁹
• Physical Verification: In certain cases, such as failure of Aadhaar authentication, non-opting for Aadhaar authentication, or if the application is flagged as risky by the system, physical verification of the principal place of business may be deemed necessary (Rule 25).¹⁸ If physical verification is required, the registration process timeline extends up to 30 days from the application submission date.⁸⁴ The officer must conduct the verification and upload a report along with photographs in Form GST REG-30 on the portal, typically before granting registration.⁵⁰

D. PAN and Aadhaar Authentication

• PAN: Possessing a valid Permanent Account Number (PAN) issued under the Income-tax Act, 1961, is a prerequisite for eligibility for GST registration for most applicants (Section 25(6)).⁶⁹ Exceptions exist for Non-Resident Taxable Persons who can use their passport or tax identification number from their home country.⁶⁹ TDS deductors may use their Tax Deduction Account Number (TAN).⁸³
• Aadhaar Authentication: Sections 25(6A) to 25(6D) mandate Aadhaar authentication for new registration applicants.⁶⁹ This applies to individuals applying in their own capacity, and for other entities (like companies, firms, HUFs), it applies to the authorized signatory and specific key persons (Karta, Managing Director, Whole-time Director, specified number of Partners/Members).⁶⁹ This requirement is intended to verify identity and curb the menace of fake or bogus registrations.⁸⁸

• Successful Aadhaar authentication facilitates quicker registration (within 7 working days).⁸⁴
• If Aadhaar is not assigned to an individual, or if the authentication fails (due to data mismatches between PAN, Aadhaar, and application details, or technical issues ⁸⁶), alternative means of identification must be offered, and physical verification of the business premises becomes mandatory, extending the processing timeline to up to 30 days.⁶⁹
• Failure to complete the authentication process or provide alternative identification can result in the registration being deemed invalid (Proviso to Sec 25(6A)).⁶⁹
• Aadhaar authentication is also mandated for existing registered persons (Rule 10B) ¹⁸ and for filing certain applications like revocation of cancellation.⁴ The mandatory Aadhaar authentication, while aimed at improving compliance and reducing fraud, introduces a potential bottleneck. Genuine applicants facing authentication issues due to data discrepancies or lack of Aadhaar linkage can face significant delays compared to the streamlined 7-day process for authenticated applications. The effectiveness of the “alternate and viable means of identification” ⁶⁹ is crucial to prevent this measure from becoming an unintended barrier for legitimate businesses.

E. Single vs. Multiple Registrations; Voluntary Registration

• Single Registration: The general rule is that a person is granted a single GST registration in a State or Union Territory (Section 25(2)).⁶⁹
• Multiple Places of Business: However, a proviso to Section 25(2) (amended effective 01.02.2019) allows a person having multiple places of business within a single State/UT to obtain a separate registration for each such place of business, subject to conditions prescribed in Rule 11.⁵⁰ This replaced the earlier concept of separate registration for ‘business verticals’.⁴⁸ Conditions under Rule 11 include having more than one place of business, not opting for composition levy for any place if paying regular tax for another, and treating supplies between these separately registered places as taxable supplies.¹⁸
• Distinct Persons: A person who obtains or is required to obtain more than one registration, whether in one State/UT or multiple States/UTs, is treated as a ‘distinct person’ in respect of each registration for the purposes of the GST Act (Section 25(4)).² Similarly, an establishment in one State/UT is treated as an establishment of a distinct person from an establishment of the same legal entity in another State/UT (Section 25(5)).⁶⁹ This has implications for inter-branch supplies, which become taxable.
• Voluntary Registration: A person who is not liable for registration under Section 22 or 24 can choose to register voluntarily under Section 25(3).⁵⁰ Once registered voluntarily, all provisions of the GST Act applicable to registered persons apply to them.⁶⁹ A significant change is that voluntary registrations can now be cancelled at any time; the earlier restriction requiring completion of one year has been removed (Rule 20 amended).⁹¹

V. Deemed Registration (Section 26)

Section 26 embodies the principle of unified registration within the dual GST structure.

A. Concept and Conditions

• Section 26(1) stipulates that the grant of registration or a Unique Identity Number (UIN) under the respective State Goods and Services Tax (SGST) Act or Union Territory Goods and Services Tax (UTGST) Act shall be deemed to be a grant of registration or UIN under the Central Goods and Services Tax (CGST) Act.¹⁴ This deeming provision is subject to the condition that the application for registration or UIN has not been rejected under the CGST Act.
• Conversely, Section 26(2) states that any rejection of an application for registration or UIN under the SGST Act or UTGST Act shall be deemed to be a rejection of the application under the CGST Act.¹⁴

B. Implications

This provision is fundamental to the operational efficiency of the dual GST model. It ensures that:

• A taxpayer needs to submit only one application for GST registration (Form GST REG-01) on the common portal for obtaining registration within a particular State or Union Territory.
• The processing and approval (or rejection) by the designated proper officer (who could be a central or state tax officer) under one Act (either CGST or SGST/UTGST) effectively serves as the approval (or rejection) under the other corresponding Act for that jurisdiction.
• It eliminates the need for duplicate applications and approvals, streamlining the process and reinforcing the concept of a single registration (GSTIN) per taxpayer per State/UT (unless multiple places of business registration is sought). Section 26 thus facilitates a unified compliance experience for taxpayers at the point of entry into the GST system, reflecting the ‘One Nation, One Tax’ principle procedurally.

VI. Special Provisions: Casual and Non-Resident Taxable Persons (Section 27)

Section 27 lays down special provisions for the registration and operation of Casual Taxable Persons (CTPs) and Non-Resident Taxable Persons (NRTPs), acknowledging their temporary or non-established presence in the taxing jurisdiction.

A. Definitions and Key Differences

• Casual Taxable Person (CTP): Defined in Section 2(20) as a person who occasionally undertakes transactions involving the supply of goods or services or both, in the course or furtherance of business, in a State or Union Territory where they have no fixed place of business.⁸

• CTPs require compulsory registration under Section 24(ii), irrespective of turnover, unless they fall under specific exemptions like supplying notified handicraft goods below the threshold.⁴¹
• They cannot opt for the Composition Levy scheme.⁵²
• A typical example is a business registered in one state participating in an exhibition or trade fair in another state where it has no permanent establishment.²⁴
• Non-Resident Taxable Person (NRTP): Defined in Section 2(77) as a person who occasionally undertakes transactions involving the supply of goods or services or both, but who has no fixed place of business OR residence in India.⁴⁴

• NRTPs also require compulsory registration under Section 24(v), irrespective of turnover.³⁸
• They also cannot opt for the Composition Levy scheme.⁷⁴
• A key requirement for NRTP registration is the appointment of an authorized signatory who is a resident of India and possesses a valid PAN.⁷¹
• Key Differences: The primary distinction lies in the connection to India: a CTP might have a fixed place of business elsewhere in India, whereas an NRTP has neither a fixed place of business nor residence in India. This difference impacts registration requirements (NRTP needs a resident authorized signatory) and ITC eligibility. CTPs can generally claim ITC on their inward supplies like regular taxpayers, while NRTPs are restricted to claiming ITC only on goods imported by them; ITC on domestic procurements or imported services is generally not available to NRTPs.⁵²

B. Registration Procedure

• CTP: Applies using the standard Form GST REG-01, selecting the option indicating they are applying as a CTP.⁷² They must use their existing PAN. Application to be filed at least 5 days prior to commencing business in that state/UT.⁵²
• NRTP: Applies using a simplified Form GST REG-09.⁷⁴ Application also to be filed at least 5 days prior to commencing business.⁴⁴ Instead of an Indian PAN, they can provide a self-attested copy of their valid passport and their Tax Identification Number or unique identification number from their home country.⁷¹ The application must be signed/verified by their appointed India-resident authorized signatory who has a valid PAN.⁷¹

C. Validity Period and Extensions (Section 27(1))

The registration certificate issued to both CTPs and NRTPs is temporary. Its validity is limited to the period specified in the registration application or 90 days from the effective date of registration, whichever is earlier.⁵²

A single extension of this validity period, for a further duration not exceeding 90 days (making the total maximum validity 180 days), can be granted by the proper officer upon request.²⁴ The application for extension must be filed electronically in Form GST REG-11 before the expiry of the initial registration period.⁷² Seeking an extension necessitates depositing an additional amount of advance tax equivalent to the estimated liability for the extended period.⁷⁴

If the business activity, such as participation in a long-running exhibition, is expected to exceed 180 days, the person cannot register as a CTP and must instead obtain normal GST registration.²⁴

D. Advance Tax Deposit and Refunds (Section 27(2), 27(3))

A distinctive feature for both CTPs and NRTPs is the mandatory requirement to deposit tax in advance. At the time of submitting the application for registration (or extension), they must make an advance deposit of an amount equivalent to their estimated net tax liability for the period for which registration (or extension) is sought (Section 27(2)).²⁴

The registration certificate is issued only after this advance deposit is credited to their electronic cash ledger.⁷¹ The amount deposited is available in their electronic cash ledger for utilization towards discharging their actual tax liability as per their returns (Section 27(3)).⁹⁷

A clarification issued via Circular (referenced in ²⁴) confirms that the “estimated net tax liability” allows CTPs to calculate the required deposit after considering the eligible Input Tax Credit they expect to avail during the registration period.

If, after filing all the required returns for the entire period of registration (Form GSTR-1/IFF and GSTR-3B for CTP ⁵²; Form GSTR-5 for NRTP ⁷¹) and discharging their actual tax liability, there is any unutilized balance remaining from the advance deposit in the electronic cash ledger, the CTP/NRTP is eligible to claim a refund.⁵² The refund application is typically filed using Form GST RFD-01 under the category “Refund of excess balance in electronic cash ledger”.⁵²

The special provisions for CTPs and NRTPs represent a balance between facilitating temporary business activities by entities without a permanent local presence and ensuring tax compliance. The compulsory registration, limited validity period, and mandatory advance tax deposit reflect a stricter approach compared to regular taxpayers, aimed at mitigating the perceived higher compliance risk associated with transient businesses.⁸ While simplified forms and procedures exist (like REG-09 for NRTPs), the advance tax requirement imposes an upfront financial burden and administrative task (estimating liability).⁵² Practical challenges can arise in accurately estimating the tax liability and subsequently claiming refunds for any excess deposit, especially for short-duration activities like exhibitions.⁹²

VII. Amendment of Registration (Section 28)

Post-registration, circumstances may necessitate changes to the information provided in the GST registration application. Section 28, along with Rule 19, governs the procedure for amending registration particulars.

A. Requirement to Inform Changes

Section 28(1) mandates that every registered person (including holders of a Unique Identity Number – UIN) must inform the proper officer of any changes in the information furnished at the time of registration or subsequently.¹⁰¹ This intimation must be done in the prescribed form and manner (Form GST REG-14) and within the prescribed period, which is generally 15 days from the date of the change occurring.⁷⁹

B. Procedure (Rule 19)

The application for amendment of registration particulars is filed electronically on the GST portal using Form GST REG-14.⁸⁰ The process differs depending on whether the amendment pertains to ‘Core’ or ‘Non-Core’ fields of the registration information.⁷⁹ This bifurcation aims to balance regulatory control over significant changes with administrative convenience for routine updates.

C. Core vs. Non-Core Fields Amendment Process

• Core Fields: These are considered significant fields impacting the taxpayer’s identity or primary business details. Amendments to core fields require approval from the proper officer after verification.⁸⁰ Core fields typically include ⁷⁹:

• Legal name of the business (provided there is no change in PAN).
• Address of the Principal Place of Business (PPOB).
• Details of Additional Place(s) of Business (except for changes involving a shift to another State, which requires new registration).
• Addition, deletion, or retirement of partners, directors, Karta, members of managing committee, board of trustees, CEO, or equivalent key management personnel responsible for day-to-day affairs.
• Procedure: Upon receiving the REG-14 application for core field amendment, the officer verifies the details and supporting documents. If satisfied, approval is granted via Form GST REG-15 within 15 working days.¹⁰² If clarification is needed, a notice is issued in Form GST REG-03, to which the applicant must reply in Form GST REG-04 within 7 working days.⁸⁰ The officer then has 7 working days from the reply receipt to approve (REG-15) or reject (after providing an opportunity of being heard – Section 28(2) Proviso).⁸⁰
• Non-Core Fields: These pertain to less critical or more frequently changing operational details. Amendments to non-core fields do not require approval from the proper officer and are auto-updated on the GST portal upon successful submission of Form GST REG-14.⁷⁹ Non-core fields generally include ⁷⁹:

• Details of Authorized Signatory (other than key personnel changes covered under core fields).
• Modification of details of stakeholders like promoters, non-key partners.
• Addition or modification of bank account details.
• Changes to the mobile number or email address of the authorized signatory (verified via OTP).
• Minor modifications to existing PPOB/APOB details not amounting to a change of address.
• Important Exclusions: Certain fundamental changes cannot be effected through amendment and necessitate applying for a new GST registration. These include ⁷⁹:

• Change in the PAN of the registered person.
• Change in the constitution of the business (e.g., proprietorship converting to partnership/company) that results in a change of PAN.
• Change in the place of business from one State/UT to another.

D. Timelines and Deemed Approval

• Application (REG-14) to be filed within 15 days of the event warranting the change.⁷⁹
• For core field amendments, the officer must approve or issue a query (REG-03) within 15 working days of the application submission (or 7 working days of receiving clarification REG-04).⁸⁰
• Deemed Approval: If the proper officer fails to take any action (approve, reject, or query) on a core field amendment application within the stipulated 15 working days (or 7 working days post-clarification), the amendment is deemed to be approved, and the registration certificate stands amended accordingly.¹⁰²
• The effective date of any amendment (whether approved or deemed approved) is the date of the occurrence of the event that necessitated the amendment.⁸²

E. Deemed Amendment under SGST/UTGST (Section 28(3))

Similar to the registration process, any approval or rejection of an amendment application under the relevant SGST Act or UTGST Act is deemed to be an approval or rejection under the CGST Act, ensuring consistency across the dual GST framework.¹⁰¹

VIII. Cancellation of Registration (Section 29)

Section 29, read with Rules 20, 21, 21A, and 22, details the provisions for the cancellation of GST registration, which can be initiated either by the registered person or suo motu by the proper tax officer. Cancellation signifies the termination of the taxpayer’s status as a registered person under GST.¹⁰⁴

A. Grounds for Cancellation (Section 29(1) & (2))

Registration can be cancelled under the following circumstances:

1. Initiated by the Registered Person or Legal Heir (via Application in Form GST REG-16): 4

* (a) Discontinuation or Closure of Business: The business for which registration was obtained has been discontinued or closed down.

* (a) Transfer of Business: The business has been fully transferred due to reasons like amalgamation, merger, demerger, sale, lease, succession, death of the proprietor, or otherwise disposed of. (The transferee needs to obtain new registration).

* (b) Change in Constitution: There is a change in the legal constitution of the business (e.g., partnership dissolves, proprietor converts to company) which results in a change of PAN, necessitating a new registration for the new entity and cancellation for the old one.

* (c) No Longer Liable: The taxable person is no longer liable to be registered under Section 22 (e.g., aggregate turnover falls below the threshold limit consistently) or Section 24 (e.g., ceases activities requiring compulsory registration).

* (d) Voluntary Registration: A person who registered voluntarily under Section 25(3) wishes to cancel the registration. (The earlier restriction of completing one year before applying for cancellation was removed effective 23.01.2018).91

2. Initiated Suo Motu by the Proper Officer: 4

* (a) Contravention of Act/Rules: The registered person has contravened provisions of the CGST Act or Rules made thereunder, as may be prescribed in Rule 21. Rule 21 includes specifics like:

* Not conducting any business from the declared place of business.4

* Issuing invoices or bills without actual supply of goods/services in violation of the Act/Rules (e.g., fake invoicing).4

* Violating provisions of Section 171 (Anti-profiteering).

* Violating Rule 10A regarding furnishing bank account details.

* Availing ITC in violation of Section 16.

* Furnishing GSTR-1 details significantly higher than GSTR-3B liability for one or more tax periods.

* Violating Rule 86B (restriction on using electronic credit ledger).

* (b) Non-filing of Returns (Composition Dealer): A person paying tax under the Composition Levy (Section 10) has not furnished returns for three consecutive tax periods.91

* (c) Non-filing of Returns (Other Taxpayers): Any registered person (other than a composition dealer) has not furnished returns for a continuous period of six months.91

* (d) Non-commencement of Business (Voluntary Registrant): A person who obtained voluntary registration under Section 25(3) has not commenced business within six months from the date of registration.91

* (e) Fraudulent Registration: Registration has been obtained by means of fraud, wilful misstatement, or suppression of facts.105

B. Procedure

• Cancellation on Taxpayer’s Application:

• The registered person (or legal heir) applies electronically in Form GST REG-16.⁴
• The application must include details of inputs held in stock, inputs in semi-finished/finished goods, and capital goods held on the date from which cancellation is sought, the tax liability thereon, and details of payment made.⁴
• The proper officer examines the application. If satisfied, they issue an order cancelling the registration in Form GST REG-19 within 30 days from the date of application submission.⁴ The order specifies the effective date of cancellation.⁴ If not satisfied, the officer may seek clarification or reject the application after giving an opportunity to be heard.
• Suo Motu Cancellation by Officer:

• The officer must first issue a Show Cause Notice (SCN) in Form GST REG-17 to the registered person, stating the reasons for proposed cancellation and asking them to reply within 7 working days why their registration should not be cancelled.⁴
• Crucially, the proper officer must provide the person with an opportunity of being heard before cancelling the registration (Proviso to Section 29(2)).¹⁰⁵ Failure to do so can render the cancellation order invalid.¹¹⁰
• If the person furnishes a reply (typically via Form GST REG-18) and the officer finds it satisfactory, the officer shall drop the proceedings by passing an order in Form GST REG-20.⁴
• If the reply is unsatisfactory, or no reply is received, and the officer decides to proceed with cancellation, they shall issue the cancellation order in Form GST REG-19 within 30 days from the date of reply or the date specified in the SCN if no reply is received.⁴
• The officer can cancel the registration from a date they deem fit, including a retrospective date (Section 29(2)).⁹¹ The power to cancel retrospectively, particularly in cases of alleged fraud or significant non-compliance, can have severe repercussions. It effectively invalidates the GSTIN from a past date, potentially denying ITC to recipients for supplies received since that date and leading to demands for ITC reversal from those recipients.¹¹¹ This highlights the need for careful application of this power, distinguishing between genuine business difficulties and deliberate evasion.

C. Suspension of Registration (Provisos to Sec 29(1) & (2), Rule 21A)

The CGST (Amendment) Act, 2018 introduced provisions for the suspension of registration during the pendency of cancellation proceedings (whether initiated by the taxpayer or the officer).⁹¹ Rule 21A details the procedure.¹⁸

• When cancellation proceedings are initiated (either REG-16 filed or REG-17 issued), the officer may suspend the registration from a date they determine.
• During the period of suspension, the person shall not make any taxable supplies and is not required to furnish any return (like GSTR-1, GSTR-3B) under Section 39.¹⁸
• This provision offers significant relief, particularly for businesses that have ceased operations and applied for cancellation, by pausing routine compliance obligations while the cancellation is processed.¹⁰⁴
• The suspension is revoked if the cancellation proceedings are dropped. If cancellation is confirmed, it takes effect from the date determined in the cancellation order (REG-19).

D. Consequences of Cancellation (Section 29(3), (4), (5))

• Continuing Liability: Cancellation of registration does not absolve the person from any tax liability or other dues under the GST Act related to the period before cancellation, whether determined before or after the cancellation date (Section 29(3)).¹⁰⁶
• Payment on Stock/Capital Goods: Every person whose registration is cancelled must pay an amount, either by debiting the electronic credit ledger or the electronic cash ledger. This amount is equivalent to:

• The Input Tax Credit (ITC) in respect of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, OR
• The output tax payable on such goods, whichever is higher.
• Additionally, for capital goods or plant and machinery, an amount equivalent to the ITC taken, reduced by prescribed percentage points (as per Rule 44(6)), OR the tax on the transaction value of such capital goods, whichever is higher, must be paid (Section 29(5)).⁹¹
• This payment is typically calculated and declared in the Final Return (GSTR-10).¹⁰⁶ If the amount payable exceeds the balance in the electronic credit ledger, the difference must be paid via the electronic cash ledger.¹⁰⁶

• Final Return (GSTR-10): A final return in Form GSTR-10 must be furnished electronically within three months from the date of cancellation or the date of the cancellation order, whichever is later (Rule 81).⁴ This return details stocks held and tax payable thereon.
• Cessation of Taxable Activities: The person must stop issuing tax invoices and collecting GST from the effective date of cancellation.⁴ Continued business operations without registration, if liability persists, becomes an offence.⁴

IX. Revocation of Cancellation (Section 30)

Section 30, read with Rule 23, provides a mechanism for a registered person to seek restoration or revocation of a GST registration that has been cancelled by the proper officer acting on their own motion (suo motu).

A. Applicability and Conditions

• Eligibility: Revocation can only be applied for if the registration was cancelled by the proper officer suo motu under Section 29(2).⁴ It is not applicable if the cancellation was initiated by the taxpayer themselves via Form GST REG-16.¹⁰⁸
• Timeline for Application: The application for revocation must be filed within a specified period from the date of service of the cancellation order.⁴
• Pre-condition (Non-filing Cases): If the suo motu cancellation was due to non-filing of returns (under Section 29(2)(b) for composition dealers or Section 29(2)(c) for others), the application for revocation (Form GST REG-21) can be filed only after all pending returns up to the effective date of cancellation are furnished, and all amounts due as tax, interest, penalty, and late fees in respect of those returns are paid (Proviso to Rule 23(1)).⁴

B. Procedure (Rule 23)

• Application: The registered person applies electronically for revocation in Form GST REG-21 on the common portal.⁴ The application should state the grounds for seeking revocation. Aadhaar authentication is mandatory for filing this application.⁴
• Officer’s Examination: The proper officer examines the application and the reasons provided.
• Approval: If the officer is satisfied that sufficient grounds exist for revocation, they shall revoke the cancellation by issuing an order in Form GST REG-22 within 30 days from the date of receipt of the application (REG-21) or the clarification (REG-24), as the case may be.⁴
• Rejection Process:

• If the officer is not satisfied, they cannot reject the application outright. They must first issue a Show Cause Notice (SCN) in Form GST REG-23 to the applicant, asking why the revocation application should not be rejected.⁴
• The applicant must furnish a reply to the SCN in Form GST REG-24 within 7 working days from the date of service of the notice.⁴
• Upon receiving the reply, the officer considers the clarification. They must pass the final order (either revoking cancellation in REG-22 or rejecting the application in Form GST REG-05) within 30 days from the date of receipt of the clarification (REG-24).⁴
• Importantly, the application for revocation cannot be rejected without giving the applicant an opportunity of being heard (Proviso to Section 30(2)).¹⁰⁹

C. Timelines and Extensions

The time limit for applying for revocation has undergone significant changes:

• Original Limit: Initially, the time limit was 30 days from the date of service of the cancellation order.⁴
• Current Limit: Amendments (effective 01.01.2021 and 01.10.2023) increased the standard time limit to 90 days from the date of service of the cancellation order.²¹
• Extensions: The law now provides for extensions beyond the 90-day period upon sufficient cause being shown:

• By the Additional Commissioner or Joint Commissioner: For a period not exceeding 180 days from the date of service of cancellation order (i.e., an additional 90 days beyond the initial 90).²¹
• By the Commissioner: For a further period (potentially beyond 180 days), subject to conditions.²¹
• Specific Standard Operating Procedures (SOPs) have been issued by CBIC (e.g., Circular No. 148/04/2021-GST) detailing how to handle requests for such extensions, often requiring manual application until portal functionality is fully developed.²¹
• Amnesty Schemes: The government has periodically introduced amnesty schemes (e.g., via Notification No. 03/2023-Central Tax) allowing taxpayers whose registrations were cancelled by a certain date (e.g., 31.12.2022) due to non-filing of returns, and who missed the regular deadline, to apply for revocation within a specified extended window (e.g., up to 30.06.2023).¹⁰⁷ These schemes often cover cases where appeals were also rejected on time-barring grounds.¹⁰⁷

The evolution of these time limits, from a strict 30 days to 90 days plus extensions and periodic amnesties, reflects a policy adjustment. It acknowledges the practical difficulties taxpayers might face in meeting the prerequisites (filing all pending returns, paying dues) and submitting the revocation application within a short timeframe, especially considering the severe business consequences of cancellation.¹⁰⁹ This graduated approach attempts to balance administrative finality with providing fair opportunities for genuinely viable businesses to rectify past non-compliances and re-enter the formal tax system.⁴

D. Deemed Revocation under SGST/UTGST (Section 30(3))

The revocation of cancellation of registration under the SGST Act or UTGST Act is deemed to be a revocation of cancellation under the CGST Act, ensuring synchronization within the dual GST structure.¹¹⁴

X. Practical Application: Scenarios and Common Issues

A. Illustrative Real-Life Problems/Case Studies

• Threshold Determination:
• Scenario 1: A business exclusively supplies goods worth ₹35 lakh and earns exempt interest income of ₹6 lakh from fixed deposits. Is it liable for registration in a state where the goods threshold is ₹40 lakh?
• Analysis: As per the Explanation to Section 22(1), exempt interest income does not disqualify a supplier from being considered ‘exclusively engaged in the supply of goods’. Since the turnover from goods (₹35 lakh) is within the ₹40 lakh limit, registration is not required based on threshold.²⁶
• Scenario 2: An entity has taxable supplies of ₹30 lakh from Delhi and non-taxable (exempt) supplies of ₹12 lakh from Manipur. What is the applicable threshold, and where is registration required?

• Analysis: Aggregate turnover is calculated PAN-India, including exempt supplies, totaling ₹42 lakh (30+12). The threshold applicable to Manipur (Special Category State – Group 1) is ₹10 lakh. Since the aggregate turnover exceeds ₹10 lakh, the entity is liable for registration. However, registration is only required in the state(s) from where taxable supplies are made.
• Conclusion: Registration is required only in Delhi. No registration is needed in Manipur as only non-taxable supplies are made from there.³¹
• Scenario 3: Raghav supplies garments intra-state from Assam (turnover ₹28 lakh) and Tripura (turnover ₹11 lakh). Is registration required?

• Analysis: Tripura is a Special Category State with a ₹10 lakh threshold. Assam has opted for higher limits (assume ₹40 lakh for goods here for illustration, though actual state notifications should be checked). Aggregate turnover is ₹39 lakh. Since the supply from Tripura (₹11 lakh) exceeds its applicable threshold (₹10 lakh), Raghav is liable for registration.
• Conclusion: Raghav must register in both Tripura (due to exceeding the state’s threshold) and Assam (as liability triggered by Tripura operations requires registration in all states from where taxable supplies are made, and Assam turnover also exceeds the general ₹20L limit if the ₹40L goods limit wasn’t applicable or opted for).³⁵
• Inter-State Supplies:
• Scenario 4: A consultant provides services inter-state with total turnover of ₹15 lakh. Liable?

• Analysis: Notification 10/2017-IT provides threshold exemption (₹20L/₹10L) for inter-state supply of services.
• Conclusion: No, registration is not compulsory as turnover is below ₹20 lakh.³⁵
• Scenario 5: A trader supplies goods inter-state with total turnover of ₹15 lakh. Liable?

• Analysis: Section 24(i) mandates registration for inter-state supply of goods, irrespective of turnover. No threshold exemption applies here.
• Conclusion: Yes, compulsory registration is required.³⁵
• Exemptions & RCM:
• Scenario 6: An agriculturist (individual) sells wheat grown on their own land inter-state. Liable?

• Analysis: Section 23(1)(b) exempts agriculturists for supply of produce from cultivation. This specific exemption generally overrides the compulsory registration requirement under Section 24(i) for inter-state supply.
• Conclusion: No, registration is not required for this specific activity.³⁵
• Scenario 7: A hospital (providing exclusively exempt healthcare services) pays fees to a lawyer for legal advice. Liable for registration due to RCM on legal services under Section 24(iii)?

• Analysis: This falls into the ambiguous area of Section 23(1)(a) vs Section 24(iii). While exclusively exempt, they have an RCM liability. AARs tend to mandate registration.
• Conclusion: Likely yes, based on prevailing interpretations, though legally debatable.⁴⁷

XI. Conclusion

The registration framework under Chapter VI (Sections 22-30) of the CGST Act, 2017, forms the bedrock of taxpayer identification and compliance within India’s Goods and Services Tax regime. Determining the liability to register requires a careful assessment of aggregate turnover against state-specific and supply-specific thresholds, coupled with a thorough understanding of the numerous categories mandating compulsory registration irrespective of turnover, as outlined in Section 24. Equally important is the awareness of exemptions provided under Section 23, particularly for those dealing exclusively in non-taxable or wholly exempt supplies and agriculturists, as well as exemptions notified by the government. The unresolved ambiguity regarding the interplay between Section 23(1) exemptions and Section 24(iii) RCM liability remains a significant concern requiring definitive clarification.

Works cited

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