CGST Act · Chapter VI
Registration
s. 22Persons liable for registration
Section 22 sets the turnover threshold for registration. A supplier must register in each State from which it makes taxable supplies once its all-India aggregate turnover crosses the limit. Section 24 lists those who must register regardless of turnover.
- Under section 22(1) of the CGST Act, 2017 a supplier must register in each State or Union territory from which it makes taxable supplies once its aggregate turnover in a financial year exceeds Rs. 20 lakh.
- The limit is Rs. 10 lakh in the special category States — since 01.02.2019 only Manipur, Mizoram, Nagaland and Tripura.
- For suppliers exclusively of goods, the limit has been raised to Rs. 40 lakh from 01.04.2019 (Notification 10/2019-Central Tax), except in States that opted out.
- Aggregate turnover is computed on an all-India basis for all registrations under one PAN, including exempt supplies and supplies made on behalf of principals (Explanation).
s. 23Persons not liable for registration
Section 23 takes some people out of registration altogether, and lets the Government exempt others by notification — a power the Finance Act, 2023 made retrospectively capable of overriding the compulsory-registration list in section 24.
- Under section 23(1) of the CGST Act, 2017 a person engaged exclusively in supplies that are not taxable or are wholly exempt, and an agriculturist supplying produce from cultivation of land, need not register.
- Section 23(2), as substituted by the Finance Act, 2023 with effect from 01.07.2017, lets the Government exempt categories of persons from registration notwithstanding sections 22(1) and 24.
- Notified exemptions include persons making only reverse-charge supplies and, within the turnover threshold, service providers supplying through e-commerce operators and inter-State suppliers of specified services.
s. 24Compulsory registration
Section 24 lists those who must register whatever their turnover, because the system needs them registered — to collect tax from them, to make them pay on reverse charge, or to track supplies through them. Several entries are softened by exemption notifications under section 23(2).
- Section 24 of the CGST Act, 2017 requires registration, irrespective of the threshold in section 22, for inter-State suppliers, casual and non-resident taxable persons, persons liable to reverse charge, e-commerce operators liable under section 9(5) or required to collect TCS, TDS deductors, agents supplying for principals, ISDs, and sellers through TCS-collecting e-commerce operators.
- Foreign suppliers of online information and database access or retrieval services to unregistered persons in India, and from 01.10.2023 foreign suppliers of online money gaming to persons in India, must register.
- Exemption notifications under section 23(2) relieve some of these persons — for example small service providers supplying inter-State or through e-commerce platforms within the threshold.
s. 25Procedure for registration
Section 25 sets out how registration works: where and when to apply, what counts as one registration, what documents are needed, and what happens if the officer does not act in time. It also makes each registration of a business a "distinct person".
- Under section 25(1) of the CGST Act, 2017 a person liable to register must apply within thirty days in each State or UT where it is liable; casual and non-resident taxable persons at least five days before starting business.
- A business with several places of business in a State may take a separate registration for each (proviso to section 25(2), from 01.02.2019).
- Each registration of the same person is a distinct person for the Act (section 25(4) and (5)), so supplies between them are taxable.
- Registration requires a PAN, and Aadhaar authentication or proof of possession (section 25(6) to (6D), from 01.01.2020).
- If no deficiency is communicated within the prescribed period, registration is deemed granted (section 25(12)).
s. 26Deemed registration
Section 26 makes registration a single act for both taxes. Whether the application is processed by a State or a central officer, one decision covers CGST and SGST.
- Under section 26 of the CGST Act, 2017 a registration or Unique Identity Number granted under a State GST Act or the UTGST Act is deemed granted under the CGST Act, provided the application was not rejected under the CGST Act within the prescribed time.
- A rejection under the State or UT Act is likewise a rejection under the CGST Act.
s. 27CTP and NRTP
Casual and non-resident taxable persons supply only occasionally — at an exhibition, a fair, a short project. Section 27 limits how long their registration lasts and makes them deposit the estimated tax in advance.
- Under section 27 of the CGST Act, 2017 a casual or non-resident taxable person's registration is valid for the period applied for, or ninety days, whichever is earlier, extendable by up to ninety days.
- Such a person must deposit in advance an amount equal to the estimated tax liability for the period; the deposit is credited to the electronic cash ledger.
s. 28Amendment of registration
A registration is a record that must stay true. Section 28 requires changes in the registered particulars to be reported, and lets the proper officer approve or reject amendments.
- Under section 28 of the CGST Act, 2017 a registered person or UIN holder must inform the proper officer of any change in the information furnished at registration.
- The proper officer may approve or reject amendments, on the information furnished or as ascertained by him; a decision under the State or UT Act is effective under the CGST Act too.
s. 29Cancellation or suspension
Section 29 governs cancellation of registration — at the taxpayer's request, or by the officer for default or fraud. Cancellation has serious consequences, especially when made retrospective: customers lose credit on supplies made during the back-dated period. The courts have insisted that the power be exercised with reasons.
- Under section 29(1) of the CGST Act, 2017 registration may be cancelled on discontinuance or transfer of business, change in constitution, or when the person is no longer liable (or opts out of voluntary registration).
- Under section 29(2) the proper officer may cancel — from any date, including retrospectively — for prescribed contraventions, non-filing of returns, failure to start business after voluntary registration, or registration obtained by fraud; but only after a hearing.
- Retrospective cancellation must rest on objective criteria and be proposed in the show cause notice; the Delhi High Court in Pratima Tyagi v Commissioner of GST (2023) moved a cancellation back-dated to 2017 forward to the date of the taxpayer's application.
- On cancellation, credit on inputs in stock and capital goods must be paid back (section 29(5)); liabilities for past periods continue (section 29(3)).
s. 30Revocation of cancellation
A registration cancelled by the officer can be restored. Section 30 provides the route: an application for revocation within the prescribed time, an order by the proper officer, and a hearing before any rejection.
- Under section 30 of the CGST Act, 2017 a person whose registration was cancelled by the officer on his own motion may apply for revocation within the time prescribed — under Rule 23, ninety days, extendable by up to 180 days.
- The time limit moved from the Act to the Rules from 01.10.2023 (Finance Act, 2023).
- An application may not be rejected without a hearing; from 01.11.2024 revocation may be subject to prescribed conditions.
- Revocation under a State or UT Act is revocation under the CGST Act.