Section 25 of GST – Procedure for registration, CGST

Section 25 of GST– Procedure for registration. Examine total details for GST Section 25, this area is provide all information for Procedure for registration. Comprehensive Analysis of GST Section 25 of GST Act 2017– Procedure for registration.

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Section 25 of GST– Procedure for registration

Every person who is responsible to be registered under section 22 or section 24 shall look for registration in every such State or Union area in which he is so responsible within thirty days from the date on which he ends up being accountable to registration, in such manner and topic to such conditions as may be prescribed:

Provided that a casual taxable person or a non-resident taxable individual will make an application for registration at least 5 days prior to the start of business

Provided further that a person having a system, as specified in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer will need to get a separate registration, as unique from his place of business situated outside the Special Economic Zone in the same State or Union territory.

Explanation.– Every individual who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union area where the closest point of the appropriate baseline is located.

2. A person seeking registration under this Act shall be given a single registration in a State or Union area:

Provided that a person having multiple workplaces in a State or Union area may be granted a different registration for each such business, based on such conditions as might be prescribed.

3. A person, though not responsible to be signed up under area 22 or section 24 may get himself signed up willingly, and all arrangements of this Act, as are applicable to a registered person, shall use to such person.

4. A person who has actually acquired or is needed to get more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in regard of each such registration, be dealt with as unique individuals for the purposes of this Act.


5. Where a person who has actually gotten, or is required to get registration in a State or Union territory in regard of an establishment, has a facility in another State or Union area, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.

6. Everyone will have a Permanent Account Number provided under the Income Tax Act,1961(43 of1961) in order to be qualified for grant of registration: Provided that a person required to subtract tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number released under the stated Act in order to be eligible for grant of registration.

7. Regardless of anything consisted of in sub-section (6), a non-resident taxable person might
be given registration under sub-section( 1) on the basis of such other documents as might be prescribed.


8. Where an individual who is liable to be signed up under this Act stops working to acquire registration, the appropriate 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, continue to register such individual in such way as may be prescribed.


9. Regardless of anything included in sub-section (1),—-


( a) any specialised company of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations( Privileges and Immunities) Act,1947(46 of1947), Consulate or Embassy of foreign countries; and

( b) any other person or class of persons, as might be alerted by the Commissioner,
will be approved a Unique Identity Number in such way and for such functions, consisting of refund of taxes on the alerted supplies of products or services or both gotten by them, as might be prescribed.

10. The registration or the Unique Identity Number shall be granted or declined after due confirmation in such manner and within such duration as might be prescribed.

11. A certificate of registration shall be released in such type and with impact from such date as might be recommended.

12 A registration or a Unique Identity Number shall be considered to have actually been approved after the expiry of the period prescribed under sub-section(10), if no shortage has actually been interacted to the applicant within that duration.

Related arrangements of the Statute:

Section or Rule Description
Section22 Persons accountable for registration
Section24 Compulsory registration in particular cases
Section51 Tax reduction at source
Section52 Collection of tax at source

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