Amended and updated notes on section 25 of CGST Act, 2017. Detail discussion on provisions and rules related to procedure for registration.
Chapter VI (Sections 22–30) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to registration. Section 25 of CGST 2017 provides for procedure for registration.
Recently, we have discussed in detail section 24 (Compulsory registration in certain cases) of CGST Act 2017. Today, we learn the provisions of section 25 of Central GST Act 2017.
Section 25 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 25 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | VI |
| Chapter Name | Registration |
| Section No. | 25 |
| Section Name | Procedure for registration |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 25:
- Rule 8: Application for registration
- FORM GST REG-01: Application for Registration
- FORM GST REG-02: Acknowledgment
- Rule 9: Verification of the application and approval
- FORM GST REG-03: Notice for Seeking Additional Information / Clarification/ Documents relating to Application for <<Registration/ Amendment/ Cancellation>>
- FORM GST REG-04: Clarification/ additional information/ document for <<Registration/ Amendment/ Cancellation>>
- FORM GST REG-05: Order of Rejection of Application for <Registration / Amendment / Cancellation/ >
- Rule 10: Issue of registration certificate
- FORM GST REG-06: Registration Certificate
- Rule 10A: Furnishing of Bank Account Details
- Rule 11: Separate registration for multiple places of business within a State or a Union territory
- FORM GST REG-01: Application for Registration
- FORM GST REG-02: Acknowledgment
- Rule 12: Grant of registration to persons required to deduct tax at source or to collect tax at source
- FORM GST REG-06: Registration Certificate
- FORM GST REG-07: Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
- FORM GST REG-08: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
- Rule 14: Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
- FORM GST REG-02: Acknowledgment
- FORM GST REG-10 Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
- Rule 16: Suo moto registration
- FORM GST REG-12: Order of Grant of Temporary Registration/ Suo Moto Registration
- Rule 17: Assignment of Unique Identity Number to certain special entities
- FORM GST REG-06: Registration Certificate
- FORM GST REG-13: Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
- Rule 18: Display of registration certificate and Goods and Services Tax Identification Number on the name board
- Rule 24: Migration of persons registered under the existing law
- FORM GST REG-25: Certificate of Provisional Registration
- FORM GST REG-26: Application for Enrolment of Existing Taxpayer
- FORM GST REG-27: Show Cause Notice for cancellation of provisional registration
- FORM GST REG-28: Order for cancellation of provisional registration
- FORM GST REG-29: APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS
- Rule 25: Physical verification of business premises in certain cases
- FORM GST REG-30: Form for Field Visit Report
- Rule 26: Method of authentication
Section 25 of Central GST – Procedure for registration1
Section 25 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Section 25(1) of CGST Act
Section 25(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.
Provided further that a person having a unit, as defined in the Special Economic Zones Act, 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.
Section 25(2) of CGST Act
Section 25(2): 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 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.
Section 25(3) of CGST Act
Section 25(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.
Section 25(4) of CGST Act
Section 25(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.
Section 25(5) of CGST Act
Section 25(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.
Section 25(6) of CGST Act
Section 25(6): Every person shall have a Permanent Account Number issued under the Income-tax Act, 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.
Section 25(6A) of CGST Act
Section 25(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.
Section 25(6B) of CGST Act
Section 25(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.
Section 25(6C) of CGST Act
Section 25(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.
Section 25(6D) of CGST Act
Section 25(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.
Sub-sections (6A) to (6D) and explanation were inserted by the Finance (No. 2) Act, 2019 w.e.f. 1-Jan-2020 vide 01/2020-Central Tax.
Section 25(7) of CGST Act
Section 25(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.
Section 25(8) of CGST Act
Section 25(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.
Section 25(9) of CGST Act
Section 25(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, 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.
Section 25(10) of CGST Act
Section 25(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.
Section 25(11) of CGST Act
Section 25(11): A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
Section 25(12) of CGST Act
Section 25(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.
GST Notifications for Section 25 of CGST Act 2017
1) CG vide Notification No. 17/2020-Central Tax (Rate), G.S.R. 200(E) dated 23rd March, 2020: CG notifies that with effect from 1-April-2020, the provisions of sub-section (6B) or sub-section (6C) of CGST Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:–
- (a) Individual;
- (b) authorised signatory of all types;
- (c) Managing and Authorised partner; and
- (d) Karta of an Hindu undivided family
2) CG vide Notification No. 18/2020-Central Tax (Rate), G.S.R. 201(E) dated 23rd March, 2020: CG notifies that w.e.f. 1-April-2020, an individual shall undergo authentication, of Aadhaar number, as specified in rule 8 of CGST Rules, 2017, in order to be eligible for registration:
Provided that if Aadhaar number is not assigned to the said individual, he shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.
3) CG vide Notification No. 19/2020-Central Tax (Rate), G.S.R. 202(E) dated 23rd March, 2020: CG notifies that w.e.f. 1-April-2020, the –
- (a) authorised signatory of all types;
- (b) Managing and Authorised partners of a partnership firm; and
- (c) Karta of an Hindu undivided family,
shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the CGST Rules, 2017, in order to be eligible for registration under GST:
Provided that if Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.
- Section 25 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎