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".
Key points
- 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)).
The provisions
25(1)–(3)When and where to apply; voluntary registration
Statutory text
(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business:
1[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.]
Explanation.-Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory:
2[Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.]
(3) 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.
* Enforced w.e.f. 22nd June, 2017.
1. Inserted by s. 13 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
2. Substituted for "Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed. " By s. 13 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
25(4)–(5)Distinct persons
Statutory text
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
What it means
Each registration in a State or UT, and each establishment in another State or UT, is treated as a distinct person. Supplies between them are taxable even without consideration (Schedule I), and cross-charges and ISD distribution follow from this.
25(6)–(6D)PAN and Aadhaar
Statutory text
(6) Every person shall have a Permanent Account Number issued under the Income- tax Act, 1961 (43 of 1961) in order to be eligible for grant of registration:+
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
3[(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
(6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or any State or Union territory or part thereof, as the Government may, on the recommendations of the Council, specify by notification.
Explanation. -For the purposes of this section, the expression - "Aadhaar number" - shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016).]
3. Inserted by s. 95 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T. dated 1st January, 2020.
What it means
A PAN is required (a TAN suffices for a TDS deductor). From 01.01.2020 (Finance (No. 2) Act, 2019), registered persons and applicants must undergo Aadhaar authentication or provide proof of possession, with alternative identification where no Aadhaar is assigned; failure can make the registration invalid. Biometric authentication and photograph capture at facilitation centres apply in notified States (Rule 8(4A)).
25(7)–(12)Non-residents, UIN, verification and deemed grant
Statutory text
(7) Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.
(8) where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in sub-section (1),-
(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.
What it means
A non-resident may register on other prescribed documents. Where a liable person fails to register, the proper officer may register it (sub-section (8)). UN agencies, embassies and notified persons get a Unique Identity Number for refunds (sub-section (9)). If the officer does not communicate a deficiency within the prescribed period (Rule 9), registration is deemed granted (sub-section (12)).
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Within how many days must I apply for GST registration?
- Within thirty days of becoming liable (section 25(1) CGST); casual and non-resident taxable persons at least five days before starting business.
- Can I take separate GST registrations for branches in the same State?
- Yes, a separate registration for each place of business, under the proviso to section 25(2).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Thirty days from becoming liable, in each State or UT. An SEZ unit or developer must take a separate registration distinct from its other places of business in the State (from 01.02.2019). A supplier from territorial waters registers in the nearest coastal State or UT. Voluntary registration under sub-section (3) brings all the obligations of a registered person.